8-8:50 a.m
GASB Update
Kara Deiana, CPA — Governmental Accounting Standards Board
Receive an overview of the GASB’s recently issued pronouncements, including Statement Nos. 103, 104 and 105, as well as updates on the current projects on the Board’s technical agenda.
9-9:50 a.m.
OPEB, Healthcare Cost Trends and FY26 Audits
Parker Elmore, ASA, MAAA, FCA, EA — Odyssey Advisors
Other post-employment benefits (OPEB) liabilities are more volatile than pensions, harder to predict and increasingly on rating agencies' radar — making healthcare cost trends a critical issue for your municipal clients heading into FY26. Examine what's driving rising healthcare costs, how changes in the Medicare Advantage market are accelerating that pressure, and what it all means for financial statements and audits. If you want to get ahead of the questions your clients will be asking, this session is your starting point.
10-10:50 a.m.
Single Audit Update
Steven Lee, CPA — CBIZ
Review the up-to-date changes impacting single audits and hear an overview of the OMB Compliance Supplement with practical guidance for both auditors and auditees. The key 2024 Uniform Guidance revisions and the latest 2024 Yellow Book standards will also be covered, as well as common issues and pitfalls.
11-11:50 a.m.
2026 Yellow Book Update
Sam Latimer, CPA, CFE — Galasso Learning Solutions
GASB just rewrote the rules on how governments tell their financial story — and the clock runs out on June 30 and December 31, 2026. This fast-paced session walks preparers and auditors through Statements 103 and 104, from the new "why-driven" MD&A and proprietary fund overhaul to the held-for-sale disclosure regime. Implementation-ready guidance, real examples, no fluff.
11:50 a.m.-12:20 p.m.
Lunch Break
12:20-1:10 p.m.
Materiality in Governmental Reporting
Jonathan Foster, CPA - Davis Farr LLP
This session introduces industry-developed guidance created collaboratively by leaders from CSMFO, GFOA, CalCPA, and CCMA, with input from GASB. The white paper provides practical guidance for government financial statement preparers on implementing new GASB pronouncements, including materiality, implementation and communication strategies, internal controls, and real-world reporting considerations to support more efficient and effective financial reporting.
1:15-2:05 p.m.
Government Grants
Jen Keller — Clark Nuber PS
Gain a practical, end-to-end overview of the federal grants life cycle — from pre-award registration and proposal preparation through post-award monitoring, drawdowns and close out. Actionable guidance will be provided on building internal controls, navigating the 2024 Uniform Guidance revisions, avoiding the most common single audit findings and turning grant compliance into an organizational routine.
2:15-3:05 p.m.
Quality Management Standards Update
June Toth, CPA, CFF, CITP, CGMA — WilkinGuttenplan
Review the new quality management standards, focusing on key quality management principles, practical implementation tips, recent AICPA guidance, and the audit and attest standards impacted by the new requirements.
3:10-4:00 p.m.
Economic Update
Jeff Lewis, M.B.A., RR, CTP, CCM
This session explores the rapidly changing global and U.S. economic landscape, covering key trends in GDP growth, inflation, interest rates, employment and global markets. Gain insights into the economic forces shaping businesses, financial markets and future opportunities.