Governmental Accounting & Auditing Conference 2018 | Kentucky Society Certified Public Accountants | 7 May 2018 | Louisville Marriott East, 1903 Embassy Square Blvd, Louisville, KY 40299, USA

Monday morning General Sessions
Yellow Book up-date ($0)

A practical approach to testing compliance and internal Control Over Compliance ($0)

What accounting IT users can do to protect Cyber Security ($0)

Concurrent Sessions (choose one)
A practical approach to major program determinations (using an example SEFA) ($0)

Ethics in the governmental environment ($0)

Concurrent Sessions (choose one)
Applying lessons learned from GASB 68 to GASB 75 ($0)

Ethics in the governmental environment ($0)

Monday Afternoon General Session
AICPA enhanced audit quality ($0)

Tuesday Morning General Sessions
GASB Update ($0)
This session will give an overview of the GASB pronouncements that become effective in the coming fiscal years. The session also will explain some of the projects on GASB’s current technical agenda and research agenda.

GASB’s Reexamination of the Financial Reporting Model ($0)

This session will highlight the Board’s tentative decisions on the reporting model reexamination that will be proposed in the Preliminary Views scheduled to be approved in September 2018.

Legislative Update ($0)

Concurrent Sessions (choose one)
Internal Audit and Risk Management ($0)

Auditing Laws and Regulations at a City/County ($0)

The Auditor of Public Accounts is responsible for auditing all fiscal courts, fee officials, and sheriff tax settlements. Tammy Patrick, APA Quality Assurance Manager will discuss procedures the APA performs to determine if local government officials are complying with applicable laws and regulations when they are conducting their audits.

Concurrent Sessions (choose one)
Writing Report Findings ($0)

Generally Accepted Government Auditing Standards contain specific requirements for audit finding content. In this session, Tammy Patrick, APA Quality Assurance Manager will discuss how to develop and write effective findings that will communicate audit results to the users and ensure they include the required elements: Condition, Criteria, Cause, Effect and Recommendation.

Trends and Current Focus at the Auditor of Public Accounts ($0)

The Auditor of Public Accounts conducts over 600 audits, attestation engagements, and examinations annually. In this session, Assistant State Auditor Alice Wilson will discuss current issues facing state and local governments and common internal control and noncompliance findings related to these engagements, as well as red flags to look for when conducting those engagements. Mrs. Wilson will also discuss legislation passed in the 2018 legislative session effecting the Auditor’s Office and local governments.

Tuesday Afternoon General Session
Mid-Year Economy: Where Are We and Where Are We Going ($0)
Just kidding, the economist is no better at predictions than the average meteorologist past the first 48 hours. What we can talk about are the trends and the variety of scenarios that may come into play. This has been a very volatile year and that is not likely to change anytime soon.

Material Selection
Electronic Manual ($0)

Printed Manual ($30)