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77GENERAL INFORMATIONDATE AND TIMESMonday, Oct. 21, 2019Check-in: 8–8:30 a.m. (CDT)Sessions: 8:30 a.m.–4:30 p.m. (CDT)

LOCATIONEarle Brown Heritage Center6155 Earle Brown Dr. Brooklyn Center, MN 55430763-569-6300 / 1-800-524-0239

Visit www.mncpa.org/cpe/xaca for map and driving directions.

HOTELEmbassy Suites Minneapolis — North6300 Earle Brown Dr. Brooklyn Center, MN 55430763-560-2700

Visit www.mncpa.org/confhotel to receive the $139 MNCPA conference rate.Photo Disclaimer: Photographs may be taken at MNCPA events and used in society marketing. Full policy is available at www.mncpa.org/PhotoUse.

CREDITSCPE: 8 hours | See session descriptions for technical / non-technical fields of study.Ethics: 1 hour (must attend session H1)Yellow Book: 8 hours recommended

FEESNonmember: $375 Member: $325

CANCELLATION AND REFUND POLICYReceive a full refund if you cancel your registration by 4:30 p.m. on Tuesday, Oct. 15, 2019.

SPECIAL REQUESTSPlease notify the MNCPA of any special needs or ADA requests. Every effort will be made to accommodate you.

EVENT CODES Conference: XACASimulcast: WMXACA

YES! Sign me up for the MNCPA Audits of Local Governments Conference.ONLINE: Conference: www.mncpa.org/cpe/xaca Simulcast: www.mncpa.org/cpe/wmxacaMAIL: Minnesota Society of CPAs 1650 W. 82nd St., Suite 600 Bloomington, MN 55431

FAX: 1-888-487-9931PHONE: 952-831-2707 1-800-331-4288 toll free

REGISTRATION

MNCPA

AUDITS OF LOCAL GOVERNMENTS CONFERENCE & SIMULCAST

OCTOBER 21, 2019 | EARLE BROWN HERITAGE CENTER | BROOKLYN CENTER, MN

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DIETARY RESTRICTIONS Vegetarian Vegan Gluten free Food allergy ______________

EVENT FORMAT Conference (Brooklyn Center, MN) Simulcast (online via your computer) Event code: XACA Event code: WMXACA

PAYMENT INFORMATIONType: Personal CompanyMethod: Check (payable to Minnesota Society of CPAs) Bill me VISA Mastercard Discover American Express

Account # __________________________________________ Exp. date ____________Signature ___________________________________________ Date ________________

UNTANGLE THE LATEST GUIDANCEA N D K E E P YOU R AU DI T S AT T H E I R BE ST

>> HEAR FROM STATE AUDITOR

JULIE BLAHA.

>> EARN 8 CPE, 1 ETHICS AND

8 YELLOW BOOK CREDITS.

>> ATTEND IN PERSON OR VIA

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MNCPA

AUDITS OF LOCAL GOVERNMENTS CONFERENCE & SIMULCASTOCTOBER 21, 2019

MINNESOTA SOCIETY of CERTIFIED PUBLIC ACCOUNTANTS 952-831-2707 | 1-800-331-4288 www.mncpa.org/cpe/xaca

MONDAY, OCT. 21

8–8:30 a.m. Check-in, Continental Breakfast

8:30–9:20 a.m. A1. What’s New: Latest Outcomes at the Minnesota Legislature Gary Carlson, League of Minnesota Cities

9:20–10:35 a.m. B1. Uniform Guidance and Procurement Chris Pembrook, MBA, CPA, CGAP, CRFAC, Crawford & Associates, PC

10:35–10:50 a.m. Refreshment Break

10:50–11:15 a.m. C1. Getting to Know the New State Auditor Julie Blaha, Office of the State Auditor

11:15 a.m.–12:05 p.m. D1. Yellow Book Update Michelle L. Hoffman, CPA, CliftonLarsonAllen LLP

12:05–12:55 p.m. Lunch

12:55–2:10 p.m. E1. GASB Update Chris Pembrook, MBA, CPA, CGAP, CRFAC, Crawford & Associates, PC

2:10–3 p.m. F1. The Good, the Bad and the Ugly: Case Studies in Local Government Fraud

David L. Cotton, CPA, CFE, CGFM, Cotton & Company LLP

3–3:15 p.m. Refreshment Break

3:15–3:40 p.m. G1. Legal Compliance Update David Kenney, JD, Office of the State Auditor

3:40–4:30 p.m. H1. How Do Other Professions Stack Up Against CPAs? David L. Cotton, CPA, CFE, CGFM, Cotton & Company LLP

SCHEDULE

UNTANGLE THE LATEST GUIDANCEAND KEEP YOUR AUDITS AT THEIR BEST

Local governments are the bread and butter of our cities. Together CPAs, auditors and

city officials make it possible for citizens to work, play and live within their borders

knowing their tax dollars are being spent wisely. This one-of-a-kind conference is

designed to explore practical and quality ways to enhance your audit caliber while

offering legislative, compliance and regulatory updates. Gain insights from local and

national experts and explore how Minnesota is navigating the latest changes.

Gary Carlson is the intergovernmental relations director for the League of Minnesota Cities. He represents the League and its member cities before the

Minnesota Legislature and other levels of government. Carlson has been involved with local government finance and taxation issues for more than 30 years.

Visit www.mncpa.org/cpe/xaca to view all speaker biographies.

FEATURED SPEAKERS

State Auditor Julie Blaha is a former math teacher currently serving her first term in office as Minnesota’s 19th State Auditor. Previously, she

served as CFO of the Minnesota AFL-CIO as well as a member of the Public Employee Pension Coalition.

MORE GOVERNMENTAL CPE OPTIONSAdvanced Auditing of HUD-Assisted ProjectsNov. 4 (EO-AHUD) | MNCPA, Bloomington | 8 CPE

NEW! Complete Guide to the New Yellow BookNov. 15 (CGYB) | MNCPA, Bloomington | 8 CPE

Governmental and Not-for-Profit Annual Update Dec. 2 (GNAU2) | MNCPA, Bloomington | 8 CPE

Visit www.mncpa.org/cpe for details, registration and more CPE options.

SIMULCAST OPTIONSame content. Different format. If coming to the conference isn’t feasible for you, participate via the simulcast. This convenient online option allows you to participate from the comfort of your home or office.

SESSIONSA1. What’s New: Latest Outcomes at the Minnesota LegislatureGary Carlson, League of Minnesota Cities, St. Paul, MNAfter failing to pass a tax bill in 2018, the Minnesota legislature’s agenda included a backlog of items on the tax to-do list, including federal income tax conformity, sale tax updates in the wake of the Wayfair decision, funding for city and county aid programs and 16 general local sales tax requests. In this informative session, learn about the local government provisions included in the 2019 special session omnibus tax bill, other budget highlights and several of the interesting ideas that failed to make it across the finish line.FOS: Business Law - Technical (1)

B1. Uniform Guidance and ProcurementChris Pembrook, MBA, CPA, CGAP, CRFAC, Crawford & Associates, PC, Oklahoma City, OKIn order to keep audits compliant, it’s imperative to be aware of not only what’s new, but also the common deficiencies found in Single Audits and to know how to correct them. Dive into areas such as major program determination, consideration of internal controls, sampling and more. Discuss the imminent implementation and testing of the Uniform Guidance procurement requirements, and learn what auditees should be doing to ensure compliance.FOS: Auditing (Governmental) - Technical (1.5)

C1. Getting to Know the New State AuditorState Auditor Julie Blaha, Office of the State Auditor, St. Paul, MNMinnesota’s 19th State Auditor was sworn in this year. The office oversees more than $20 billion in local spending, as well as analyzes how that money is spent and works with communities and their leaders across the state. In this timely session, get an overview of the Office of the State Auditor (OSA). Learn about State Auditor Blaha’s goals. Plus, gain insights on how to build an effective working relationship with the OSA.FOS: Auditing (Governmental) - Technical (0.5)

D1. Yellow Book UpdateMichelle L. Hoffman, CPA, CliftonLarsonAllen LLP, Minneapolis, MNGovernment auditing standards are getting a refresh and there is renewed emphasis and scrutiny on compliance. Review the upcoming changes to the standards and learn when the changes will be effective. Make sure you’re up to date on requirements surrounding documentation, independence, risk assessment and reporting. Find out how to improve your audit quality and better mitigate risk.FOS: Auditing (Governmental) - Technical (1)

E1. GASB UpdateChris Pembrook, MBA, CPA, CGAP, CRFAC, Crawford & Associates, PC, Oklahoma City, OKSeveral upcoming GASB pronouncements will have a potentially significant impact on your government. Dive deep into GASB 84 — fiduciary activities — and its recent implementation guide. Touch on GASB 87 — leases — with consideration for auditors and accountants. Gain an understanding of some implementation ideas as well as potential issues related to these pronouncements and others.FOS: Accounting (Governmental) - Technical (1.5)

F1. The Good, the Bad and the Ugly: Case Studies in Local Government FraudDavid L. Cotton, CPA, CFE, CGFM, Cotton & Company LLP, Alexandria, VAFraud and corruption are problems that can affect every industry, and local governments are no exception. In this hands-on session, examine the facts surrounding several recent local government fraud cases to determine if and how they could have been prevented, and if and how auditors should have detected them. In each case study, identify fraud risk factors that should have alerted auditors to corruption, evaluate the legs of the fraud triangle that supported these activities, and discuss whether or not the auditors should be held accountable for failing to detect the problem.FOS: Auditing (Governmental) - Technical (1)

G1. Legal Compliance UpdateDavid Kenney, JD, Office of the State Auditor, St. Paul, MNThe Office of the State Auditor (OSA) fields thousands of questions every year. In this brief — but informative — update session, take a look at the most common compliance issues that the OSA encounters. Learn about the latest changes to the Legal Compliance Manual. Come away better equipped to advise clients on the legal compliance issues they may be facing.FOS: Business Law - Technical (0.5)

H1. How Do Other Professions Stack Up Against CPAs?David L. Cotton, CPA, CFE, CGFM, Cotton & Company LLP, Alexandria, VAThe CPA profession is held to an extremely high ethical standard, yet violations continue to occur. Take a look at the CPA Professional Threats and Safeguards Method for complying with the Code of Professional Conduct. Then, examine recent real-world ethics cases from other professions and discuss what threats were involved, if and how they were dealt with, why they occurred, and what lessons CPAs can glean from these cases. See how it can be easy to fall prey to ethical transgressions and how CPAs can be prepared to avoid ethics traps.FOS: Behavioral Ethics - Non-Technical (1)

“Great updates with highly qualified presenters.”

– 2018 attendee