2015 Spring Institute Handouts




CEU FORM – Revised

 Monday, April 13

8:15 – 9:30 a.m.
Welcome and Opening General Session (1.50 CGFO/1.50 CPA)
Presiding: GFOAT President Bret Starr, Budget Administrator, City of Irving
Welcome Remarks, Jared Miller, City Manager, City of San Marcos

Legislative Update, Bennett Sandlin, Executive Director, Texas Municipal League
Bennett will provide an up-to-date summary of what’s happening at the Texas Capitol.  From revenue caps, to oil and gas, to municipal preemption, you’ll know what bills are likely to affect cities.
Bennett Sandlin Bio Legislative Update – Sandlin

National Update, GFOA President-Elect Heather A. Johnston, City Manager, City of Burnsville, Minnesota
GFOA President-Elect Heather Johnston will provide an overview of recent activities of the GFOA.  The overview will include information on the current efforts regarding financial resiliency, an update on Congressional activities and opportunities for you to become engaged in the national GFOA.
Heather Johnston Bio   National Update

9:45 – 10:40 a.m.
concurrent workshops (1.0 CGFO/1.0 CPA)

Accounting for Disasters
Introduction to the Texas Department of Public Safety course T-600 Disaster Accounting 101 – Basic Course and the experience of the Texas City that piloted the program.  With today’s economy, fiscal responsibility needs to be considered at the beginning of the emergency, not at the end.  Finance is part of all four areas of emergency management (mitigation, planning, response and recovery) and cities should be concerned with much more than just how to respond to an emergency.
Lorie Lankford, Assistant Finance Director, City of Round Rock and Shari Ramirez-MacKay, Director II, Texas Department of Public Safety
Lorie Lankford Bio   Round Rock – T-600 Finance Overview
Shari A. Ramirez-MacKay Bio
Regional Disaster Finance Program   RFC flyer

Technology in Government: An Award-Winning Example
When Williamson County, Texas, decided to implement a more sophisticated internal reporting system, it went well beyond an ordinary approach to business intelligence, creating a public/private partnership to develop and implement technology that will now be marketed to other public-sector organizations.  In this session you will hear how this idea became an  award winner.
David U. Flores, Auditor, and Julie Kiley, First Assistant County Auditor, Williamson County
David U Flores Bio  Julie Kiley Bio   Wilco Webinar Presentation Transparency

Establishing your Credibility as a Finance Officer
Your credibility as a finance officer goes beyond your technical and leadership abilities. You must also possess high ethical standards, communicate effectively, and adhere to sound personal principles to be effective both inside and outside your organization.  This discussion by City Managers will shed light on what it takes to rise in your organization.
Karen Daly, City Manager, City of Hutto and Jared Miller, City Manager, City of San Marcos
Karen Daly Bio     Jared Miller Bio

10:40 – 11:00 a.m.

 11:00 – 11:55 a.m.
concurrent workshops (1.0 CGFO/1.0 CPA)

Your Unclaimed Property Reporting Responsibilities: Dos, Don’ts and Best Practices
This session will cover general information regarding the reporting of unclaimed property in Texas.  Topics to be discussed include: a general discussion of what unclaimed is and is not, property types, dormancy periods, due diligence requirements, best practices, and general reporting instructions.
Bryant Clayton, Holder Reporting Supervisor – Unclaimed Property Division, Texas Comptroller of Public Accounts
Bryant Clayton Bio    Unclaimed Property Reporting

Navigating Red Flag Rules – helping you chart your course
Mr. Rudolph will present an update on the Red Flag Rules, starting with a brief history of the rules.  He will provide examples of different programs, helping you focus your efforts on relevant compliance issues.  In addition, Mr. Rudolph will present an update on the transition from traditional magnetic strip payment cards to chip and PIN or EMV cards.  He will also cover the shift in liability during this transition.    You won’t want to miss his informative presentation!
S. Todd Burchett, CPA, ABV, ASA, CFF, CFE Partner | Forensics & Valuation Services | BKD, LLP
4-13-2015 Identity Theft Prevention Program

Communicating Your Budget Effectively
Two leaders in public finance will explain how to communicate your budget story to a wide variety of audiences, each with its own perception of government. Karen Rhodes-Whitley, Budget Director, City of Plano and Micki Rundell, Chief Financial Officer, City of Georgetown
Karen Rhodes-Whitley Bio      Micki Rundell Bio   Effectively Communicating the Budget   Communicating Your Budget Message

 12:05 – 1:00 p.m.
Lunch, Business Meeting, and Awards (1.0 CGFO/0.0 CPA)
Presiding: GFOAT President Bret Starr, Budget Administrator, City of Irving

1:15 – 2:10 p.m.
Creating a Servant Leadership Culture
Mike Mowery, Chief Operations Officer, Strategic Government Resources
Mike Mowery Bio    Creating a Servant Leadership Culture

 2:30 – 3:45 p.m.
concurrent workshops (1.50 CGFO/1.50 CPA)

Economic Development Toolbox
Discover in this session some creative ways to increase your revenue.  Three authorities in economic development will share their experiences.
James S. Sabonis, Managing Director, and Andre Ayala, Vice President – Public Finance, FirstSouthwest
Andre Ayala BIO    James Sabonis Bio

Implementing “GASB 68-Session  I:  Down and Dirty with the Numbers
This session quickly provides an overview of the public pensions including the changes required by GASB 68: Accounting and Financial Reporting for Pensions.  It will then discuss in  detail the proposed reporting packages that each TMRS member city will receive from TMRS and their consulting actuarial firm: Gabriel Roeder Smith.  Sample journal entries and the GAAP conversion sheets necessary to convert a city’s current budget basis accounting for pensions to a GASB 68 and GASB 71 compliant reporting for the government wide and proprietary fund statements.
Robert B. (Bob) Scott, ACM/Chief Financial Officer, City of Carrollton and Keith Dagen, Assistant Director of Finance, City of Richardson
Keith Dagen Bio  GFOAT 68 Pension Accounting Handout 2

Truth-in-Taxation, Calculating the Tax Rate and Establishing a Property Tax Levy
A discussion, including questions and answers, explaining the steps necessary to calculate the 2015 effective and rollback tax rates based on current laws.  This workshop will also review the tax rate adoption calendar and the laws governing the notices and hearings requirements to establish a property tax levy for your municipality.
Dennis Hart, National Marketing Representative, Linebarger Goggan Blair & Sampson, LLP
Dennis Hart Bio     Hart – Truth-In-Taxation

3:45 – 4:00 p.m.


4:00 – 5:00 p.m.
concurrent workshops (1.0 CGFO/1.0 CPA)

Hotel Occupancy Tax – What are the Restrictions?
In this session you will learn how you can legally spend this special source of revenue and hear some common deficiencies found during hotel audits.
Justin Bragiel, General Counsel, Texas Hotel & Lodging Association and Kandace Brem, Hotel Occupancy Manager, MuniServices, LLC
Justin Bragiel Bio

Ethics Committee Presentation
When faced with an ethical decision ask yourself.

  • Is your action illegal or unethical?
  • Are you being fair and honest?
  • Would you be unwilling or embarrassed to tell your family, friends, or coworkers?
  • Will you sleep soundly tonight?
  • Would you want to see it reported on the front page of a newspaper?
  • Could someone’s life, health, or safety be endangered by your action?
  • Could the intended action appear inappropriate?

Join us as we explore a variety of ethical questions through a gameshow format. Participants will answer ethics questions and compare their responses to a national poll and engage in role-playing scenarios to practice ethical decision-making in situations where there is pressure to act unethically.
Monette Fisher, Senior Accountant, City of Decatur and Miykael Reeve, Finance Director, City of Red Oak
Monette Fisher Bio  Miykael Reeve Bio GFOAT Family Feud Ethics0415

Next Generation Outreach – A Discussion Forum
Many cities will soon experience a significant loss in the knowledge base as more tenured employees retire.  What can you do to reach out to the next generation of government employees?
Heather A.  Johnston, GFOA President Elect and City Manager, City of Burnsville, Minnesota, Clifford Blackwell III, Director of Admin Services, City of Bedford and Adrienne Lothery, Strategic Services Manager, City of Colleyville
Heather Johnston Bio     Adrienne Lothery Bio   Clifford Blackwell Bio

5:30 – 10:00 p.m.
Please join us for a night filled with delicious food, great wine, dancing, and music by The Denny Herring Band. Transportation is provided and buses will leave at 5:30 p.m. Please note that there will not be a continuous shuttle. The Embassy Suites has agreed to open their Evening Reception at 5:00 p.m. to allow you time to partake before the buses depart.

Tuesday April 14

8:10 – 9:15 a.m.
concurrent workshops (1.0 CGFO/1.0 CPA)

Hot Topics in Public Finance
In this perennial favorite, you will have the opportunity to discuss with your peers a variety of subjects that are at the forefront today.
Moderator: Kent Austin
Kent Austin Bio

Update on Debt Disclosure
The rules for continuing disclosure are constantly changing.  This session will provide a peek behind the regulatory scene and prepare you for the future.
David Medanich, Vice Chairman, FirstSouthwest
David Medanich   GFOAT Presentation April 2015 4-13-15

Lean Government – Better, Faster, Less Expensive Government in Difficult Budgetary Times
This session will cover how Lean is being deployed at various State Agencies, Cities, Counties, and K-12 School Districts throughout the US.  You will hear specifics on how the City of Denton is utilizing Lean to make significant gains/improvements in service and capacity while reducing costs and wastes in the city for its citizens and businesses.
Harry W. Kenworthy, Principal & Manager,  Lean Government Center (QPIC, LLC), and Charles (Chuck) Springer, Finance Director, City of Denton, Texas
Harry Kenworthy Bio    Chuck Springer Bio    Lean Government

9:20 – 10:35 a.m.
concurrent workshops (1.50 CGFO/1.50 CPA)

The Procurement Function as a Customer Service Department – Fact or Fiction
Does procurement need to consider itself a supplier and provide the same kind of service levels that we would expect of an external supplier?  Most say yes, so what does that mean for us as procurement professionals as to how we should act?

  • Discuss ways to increase customer satisfaction and telling your story
  • Learn basic strategies to add to your daily routine by giving you some important tools necessary to deliver quality customer service.

This session is meant to be interactive so bring your ideas, frustrations and war stories!
Diane Palmer-Boeck, Chief Purchasing Officer, Plano
Diane Palmer BIO  Customer Service – Fact or Fiction

GASB 68-Session II:  Playing Nice with Others for a Smooth Implementation and Audit
Responsibility for a government’s financial statements including the related pension numbers rests solely with the government.  However, the nature and size of the pension numbers will require a great deal of coordination between the employer, their auditor and TMRS, their auditor and their consulting actuary.  This session will begin with an overview of the AICPA whitepaper on Multiple-Employer Agent Plans including the related Audit interpretations and conclude with a panel presentation by TMRS, their auditor and their actuary to explain the changes to the TMRS reporting package vs. funding packages, the new SOC1 Type 2 reports on Fiduciary Net Position  and Census Data and the GASB 68 reporting package published by the consulting actuary.
Robert B. (Bob) Scott, ACM/Chief Financial Officer, City of Carrollton, Rhonda Covarrubias, Director of Finance, Leslee Hardy, Director of Actuarial Services, TMRS, and Susan Warren, Audit Partner, KPMG
Rhonda Covarrubias Bio    Susan Warren Bio    Robert B Scott Bio Service Organization Control – Warren  Smooth implementation and audit

E=MC2  (Education in Municipal Court Also)
Municipal Court Processes, Policies and Statutes. Where does the money go? What can you do to make sure it gets there?
Pat Riffel, CCM, CMCC, Court Administrator, City of Friendswood and  Rhonda Kuehn, Court Administrator, Brenham Municipal Court
Pat Riffel Bio    Rhonda Kuehn Bio     E=MC2 – Riffel – Kuehn

10:35 – 11:00 a.m.


 11:00 a.m. – 12:00 p.m.

The Economic Outlook for Government Decision Makers
Dotzour will give a comprehensive overview of how global and national trends are likely to impact Texas in 2015 and ahead.  He will discuss the outlook for job growth, interest rates, the housing market and commercial real estate values.
Dr. Mark G. Dotzour, Chief Economist and Director of Research for the Real Estate Center at Texas A&M University in College Station, Texas
Mark Dotzour Bio The Economic Outlook for Government Decision Makers – Dotzour

12:15 p.m.

DRAWING FOR DOOR PRIZES (must be present to win)

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