Public Library Fiscal Officer Conference Day 2

CPIM Training for Library Fiscal Officers

Host Organization: Ohio Library Council (OLC); Laurie Miller; 614-410-8092 Ex 107; [email protected]
Event Date: 3/28/2018 - 3/29/2018
# of Hours Available: 5
Location: Nationwide Hotel and Conference Center
100 Green Meadows Drive, South
Lewis Center, OH 43035
Onsite Contact: Robert Dolan
Assistant Director Finance/Deputy Fiscal Officer
Cuyahoga County Public Library
216-235-0228
[email protected]

Required Materials

MyCPIM Worksheet
Course Description Quick Guide

Thursday 3/29/2018

8:30 AM - 9:30 AM

Course Name	Speaker(s)	Hours Available
Basic Accounting	Anna Mary Thomas, Project Manager, Auditor of State’s Local Government Services Section. , April Davis, Chief Project Manager, Auditor of State’s Local Government Services Section.	1	View

9:45 AM - 10:45 AM

Course Name	Speaker(s)	Hours Available
Internal Controls	Joey Jones, Chief Auditor, Ohio Auditor	1	View

11:00 AM - 12:00 PM

Course Name	Speaker(s)	Hours Available
Library Ohio Compliance Supplement Update	Joey Jones, Chief Auditor, Ohio Auditor	1	View

1:00 PM - 2:00 PM

Course Name	Speaker(s)	Hours Available
GASB 54 & Financial Statements	Tisha Ann Turner, Assistant Chief Project Manager, Auditor of State	1	View

2:15 PM - 3:15 PM

Course Name	Speaker(s)	Hours Available
How To Prepare For Your Library Audit	Joey Jones, Chief Auditor, Ohio Auditor	1	View

Course Details: Basic Accounting

Course Description and Learning Objectives

Target Audiences: Libraries

Category: Public Finance

During this session Library fiscal officers will learn the basics of recording transactions in their accounting journals and ledgers along with financial reporting requirements outlined in GASB 34 (including determining major funds). This course will focus on the theory and practice of recording accounting transactions. Emphasis will placed on the importance of the accounting journals and how they impact the financial reporting requirement

Course Material

N/A

Anna Mary Thomas, Project Manager, Auditor of State’s Local Government Services Section.

[email protected]
615 W Superior Ave Fl 12
Cleveland, OH 44113
Phone: (216) 787-3665

Anna Mary serves as a Project Manager for the Southwest Region in the Auditor of State’s Local Government Services Section. She graduated from Wilmington College with a double major in 1999 with a Bachelor of Arts in accounting and business administration.

She has worked with the Office of the Auditor of State’s Office for 18 years, 13 of which have been with the Local Government Services Section of the office. She works in the Southwest Region of the State assisting local governments with GAAP conversions, reconciliations and reconstructions, forecasting and has been the financial supervisor for those entities that are in fiscal emergency.

She lives in Beavercreek, Ohio with her husband and two daughters, ages 9 and 13.

April Davis, Chief Project Manager, Auditor of State’s Local Government Services Section.

[email protected]
615 W Superior Ave Fl 12
Cleveland, OH 44113
Phone: (216) 787-3665

April serves as Chief Project Manager for the Southwest Region in the Auditor of State’s Local Government Services Section. She has 28 years of experience with the Auditor of State, serving local governments in areas of fiscal distress, financial statement preparation, reconciliations, reconstructions and training.

April has a bachelor’s degree in accounting and finance from Wilmington College.

Course Details: Internal Controls

Course Description and Learning Objectives

Target Audiences: Libraries

Category: Ethics

Course will discuss the governmental standards that apply to internal controls, some internal controls that can be implemented, and some stories where lack
of controls lead to fraud/theft/irregularities. A discussion will be held to help determine what controls could have helped detect/prevent the fraud/theft/irregularities.

This course will focus on both the theory and practice of internal
controls. Not only will library internal control guidance
be discussed but also practical applications will be discussed.
Fiscal officers should be able to take the information from this course to
look at their own operations to help determine
if a suitable internal control structure
is in place.

Course Material

N/A

Joey Jones, Chief Auditor, Ohio Auditor

[email protected]
101 Central Plaza South
700 Chase Tower
Canton, OH 44702
Phone: (800) 443-9272

Joey is the Chief Auditor for the East Regional Office with Auditor of State Dave Yost’s office and is responsible to help manage a staff of 68 employees and oversees the completion of 685 audits for AOS clients and IPA clients in the region. Joey has been with the Auditor of State’s office for over 23 years and has been entertaining audiences (training) for 15 years.

Joey has a bachelor’s degree in accounting and business management from Kent State University. Joey is a member of the National Government Finance Officers Association (GFOA), the GFOA Certificate Special Review Committee, the Ohio GFOA, and the Ohio Society of CPAs.

Course Details: Library Ohio Compliance Supplement Update

Course Description and Learning Objectives

Target Audiences: Libraries

Category: Miscellaneous

Course Participants will learn the structure of the Auditor of State Ohio
Compliance Supplement and the latest changes to the guidance and testing your
auditor will be reviewing during your audit.

This update will focus on the audit procedures over the
Direct Laws, Indirect Laws and Statutorily Mandated Tests, and the Stewardship
Laws. Special emphasis of the course will be on the key changes from the
2017 Ohio Compliance Supplement

Course Material

N/A

Joey Jones, Chief Auditor, Ohio Auditor

[email protected]
101 Central Plaza South
700 Chase Tower
Canton, OH 44702
Phone: (800) 443-9272

Course Details: GASB 54 & Financial Statements

Course Description and Learning Objectives

Target Audiences: Libraries

Category: Public Finance

During this session learn about fund balance classifications that comprise a hierarchy based primarily on the extent to which the public library is bound to honor constraints imposed on the use of its resources. There will also be a discussion of the definition of each type of governmental funds.

This presentation will review GASB Statement No. 54 as it applies to public libraries. Focus of the course will be on fund balance classification and the revised governmental fund definitions as it relates to year end annual financial statement reporting.

Course Material

N/A

Tisha Ann Turner, Assistant Chief Project Manager, Auditor of State

[email protected]
615 W Superior Ave Fl 12
Cleveland, OH 44113
Phone: (216) 787-3665

Tisha Turner graduated from Ohio University with a Bachelor of Business Administration with a major in Accounting and Business Pre-Law. She is a Certified Public Accountant and has twenty-two years of governmental experience with the office of the Auditor of State. Tisha is currently the Assistant Chief Project manager in the Northeast section of the Local Government Services Section and assists various local governments with GAAP conversions, reconciliations and reconstructions, forecasting and is financial supervisor for those entities that are in fiscal caution, watch or emergency.

Course Details: How To Prepare For Your Library Audit

Course Description and Learning Objectives

Target Audiences: Libraries

Category: Public Finance

Course will discuss the audit process from initial contact through the
report release. Special attention will focus on the records your auditor will
need and the various reports that can be issued. In addition, the more common
citations and recommendations will be discussed.

This course will focus on both the theory and practice of the
audit process. This course may help
calm your fears if you have never had an audit or it could help explain why
certain financial statement amounts are looked at versus others.

Course Material

N/A

Joey Jones, Chief Auditor, Ohio Auditor

[email protected]
101 Central Plaza South
700 Chase Tower
Canton, OH 44702
Phone: (800) 443-9272

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