Orange County NC Website
25 <br /> AULDIN N49209h." <br /> & ENKINS <br /> Free Quarterly Continuing Education ORANGE COUNTY <br /> for Governmental Clients NORTH CAROLINA <br /> ■ Since March of 2009: <br /> Mauldin & Jenkins provides free quarterly continuing education for all of our governmental clients. Topics are <br /> tailored to be of interest to governmental entities. In an effort to accommodate our entire governmental client <br /> base, we offer the sessions several times per quarter at a variety of client provided locations resulting in <br /> greater networking and knowledge sharing among our governmental clients. We normally see approximately <br /> 100 people per quarter. <br /> Examples of subjects addressed in the past few quarters include: <br /> Revenue Accounting Requirements GASB Updates <br /> Internal Controls — Revenues & Receipts Internal Controls — Expenses, Disbursements & Payroll <br /> Collateral ization of Deposits SPLOST Accounting, Reporting & Compliance <br /> Capital Asset Accounting Grant Accounting, Processes and Controls <br /> Policies & Procedures Manuals Segregation of Duties <br /> GASB No. 51 — Intangible Assets Single Audits for Auditees <br /> GASB No. 54 — Governmental Fund Balance Best Budgeting Practices, Policies and Processes <br /> Internal Revenue Compliance (Payroll) CAFR Preparation <br /> GASB No. 60 — Service Concession Arrangements GASB No. 61, the Financial Reporting Entity <br /> GASB No. 63 & 65 — Deferred Inflows and Outflows GASB No 67 & 68, Accounting/Reporting Pension Plans <br />