Our recently revamped Accounting Workshops are designed for attendees to be able to attend all three workshops during a semester and gain insight into the full range of the accounting and reporting requirements that school district business office personnel encounter throughout the school year.
Accounting issues for all funds will be covered in-depth as well as monthly and annually reporting requirements. The workshops will continue to be hands-on and will provide valuable resource materials to attendees that will assist them in their day-to-day jobs.
Albany:Sarah Morrison, Senior State Aid Planning Specialist, Questar III BOCES
Long Island & Westchester: Tim Doyle, CPA, Partner, The Bonadio Group and Heather Briggs, Principle, The Bonadio group
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Accounting 1 Details
This course provides attendees with an introduction to fund accounting in school districts. It will provide attendees with a comprehensive understanding of what governmental accounting means and how accounting entries are recorded on a modified accrual basis of accounting. Accounting 1 will cover accounting for assets, liabilities, revenues and expenditures for a school district during the school year and will also cover the specific accounting issues of the General, Food Service and Agency Funds.
Albany: January 28 - 29, 2020
Westchester: January 21 - 22, 2020
Long Island: January 23 - 24, 2020 Rochester: February 3 - 4, 2020
What is and how it is different from other types of accounting
Comparison of the focus of different basis of accounting methods
Uniform System of Accounts in NYS
Accounting and Reporting Manual
Planning for ESSA and Transparency Reporting
Accounting for Cross-fund Transactions
Recording budgets and encumbrances
Accounting for the General Fund
Taxes Collection process
Due to ERS/TRS
Billing Other Districts - Tuition, Foster Care, Parentally-Placed
Accounting for the Food Service Fund
State and Federal Aid claiming
Accounting for inventory
Accounting for sales tax
Accounting for surplus food
Accounting for the Agency Fund
What should be accounted for here and what shouldn’t?
Recording payroll related transactions
Accounting for Extraclassroom Activities
Accounting 2 Details
The course continues with the proper accounting of the rest of the funds that a school district may use.New sections have been added to expand on the accounting issues encountered in each of these funds as well as adding sections on the Debt Service, Permanent, Library, and Special Miscellaneous Funds.
Albany:March 4 - 5, 2020 Westchester:February 27 - 28, 2020 Long Island: February 10 -11, 2020 Rochester: February 19 - 20, 2020
Accounting for the Special Aid Fund
What is accounted for here?
Grant accounting overview
Grant reporting - FS-10, FS-10A, FS-25, FS-10F forms
Maintenance of Effort reporting requirements for Section 611/619 grants
Uniform Grant Guidance requirements - are you in compliance?
Accounting for the Capital Projects Fund
What is accounted for here?
Debt accounting - BANs, bonds, and installment debt
Revenues in the Capital Project Fund
Smart Schools Bond Act projects accounting
Individual project recording
Use of Capital Reserves
Accounting for premiums, good faith deposits, and accrued interest
Use of the Debt Service Reserve
Accounting for the Debt Service Fund
What is accounted for here?
Accounting for the Library Fund - What is accounted for here?
Accounting for the Private Purpose Trust Funds - What is accounted for here?
Accounting for the Permanent Fund and Miscellaneous Special Revenue Funds -When should you use these types of funds?
Accounting 3 Details
Builds on Accounting 1 and 2 and focuses on the reporting requirements that a school district’s staff is responsible for throughout the school year. New sections have been added on monthly reporting, detailed instructions on preparing the ST-3 and Supplemental Schedules as well as tips on getting ready for the auditors.
Albany:March 19 - 20, 2020 Westchester:March 25 - 26, 2020 Long Island: March 23 -24, 2020 Rochester: March 16 - 17, 2020
Preparing treasurer reports
Preparing monthly revenue and appropriation status reports
Preparing cash flow projections
Monthly and quarterly review techniques
Tips on sources to assist in reconciling of accounts
Fund balance reserves
How to account for their use
Closing the books and records
Preparing and submitting the ST-3
Preparing the Supplemental Schedules SS1-SS8 to the ST-3
Accounting for Non-Current Governmental Assets (SS-4)
Accounting for Non-Current Governmental Liabilities (SS-2)
Preparing the Supplemental Schedules SS10-SS16 for district run Section 4408 programs
Preparing the Supplemental Schedules SS31-34 for CPSE programs
Review of annual audit reports
Components of General Purpose, Single Audit and Extraclassroom financial statement
GASB 34 conversion entries overview - Going from modified to full accrual basis
-Where to submit to and when
Getting ready for the auditors - tips and tricks
Day 1 Program:12:30 p.m .-4:30 p.m. Day 2 Program: 8:30 a.m.-4:30 p.m.
ASBO New York Training Room
453 New Karner Rd., Albany, NY 12205
Presented by:Sarah Morrison, Senior State Aid Planning Specialist, Questar III BOCES
Accounting 1: January 28 - 29, 2020
Accounting 2: March 4 - 5, 2020
Accounting 3: March 19 -20, 2020
Putnam | Northern Westchester BOCES
200 BOCES Dr. Yorktown Heights, NY 10598
Presented by:Tim Doyle, CPA, Partner, The Bonadio Group and Heather Briggs, Principle, The Bonadio group
Accounting 1: January 21 - 22, 2020
Accounting 2: February 27 - 28, 2020
Accounting 3: March 25 -26, 2020
Western Suffolk BOCES
31 Lee Ave, Wheatley Heights, NY 11798
Presented by: Tim Doyle, CPA, Partner, The Bonadio Group and Heather Briggs, Principle, The Bonadio group
Accounting 1: January 23 - 24, 2020
Accounting 2: February 10 -11, 2020
Accounting 3: March 23 -24, 2020
Monroe 1 BOCES
15 Linden Park. Rochester, NY 14625.