Description

School districts represent a unique subset of special purpose governments. This session will explore recent developments in the industry, review financial and single audit issues identified in practice, and discuss the application of GASB 84 (Fiduciary Activities) to school districts.

Learning Objectives:

1. Identify the unique aspects of school districts, and the impact that recent changes in accounting and auditing pronouncements will have on them 
2. Apply governmental GAAP, GAGAS, and the Uniform Guidance in the context of the financial and single audits of school districts

Speaker(s):

• Stephen W. Blann, CPA, CGFM, CGMA, Owner | Director of Governmental Audit Quality, Rehmann, LLC