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16 <br /> MAULMN <br /> • • <br /> range County <br /> Governmental Newsletters <br /> We produce newsletters tailored to meet the needs of governments. <br /> The newsletters have addressed a variety of subjects and are intended <br /> to be timely in their subject matter. The newsletters are authored by <br /> Mauldin & Jenkins partners and managers, and are not purchased <br /> from an outside agency. <br /> The newsletters are produced and delivered periodically, and are intended to keep you informed of <br /> current developments in the government finance environment. In the past several years, the following <br /> topics have been addressed in our monthly newsletters: <br /> • Accounting for Debt Issuances <br /> • American Recovery&Reinvestment Act (ARRA) Updates <br /> • Best Budgeting Practices, Policies and Processes <br /> • CAFR Preparation (several times including a two (2)day hands-on course) <br /> • Capital Asset Accounting Processes and Controls <br /> • Collateralization of Deposits and Investments <br /> • Evaluating Financial and Non-Financial Health of a Local Government <br /> • GASB No. 51, Intangible Assets <br /> • GASB No. 54, Governmental Fund Balance (subject addressed twice) <br /> • GASB No. 60, Service Concession Arrangements(webcast) <br /> • GASB No. 61,the Financial Reporting Entity(webcast) <br /> • GASB No.'s 63 &65, Deferred Inflows and Outflows (webcast) <br /> • GASB No.'s 67&68, New Pension Stds. (presented several occasions) <br /> • GASB No. 72, Fair Value Measurement and Application <br /> • GASB No.'s 74&75, OPEB <br /> • GASB No. 77,Tax Abatement Disclosures <br /> • GASB Updates (ongoing and several sessions) <br /> • Grant Accounting Processes and Controls <br /> • Internal Controls Over Accounts Payable, Payroll and Cash Disbursements <br /> • Internal Controls Over Receivables&the Revenue Cycle <br /> • Internal Revenue Service (IRS) Issues, Primarily Payroll Matters <br /> • Legal Considerations for Debt Issuances& Disclosure Requirements <br /> • Policies and Procedures Manuals <br /> • Segregation of Duties <br /> • Single Audits for Auditees the Uniform Guidance for New Single Audits <br /> • SPLOST Accounting, Reporting&Compliance <br /> Mauldin&Jenkins, LLC Page 14 <br />