Orange County NC Website
14 <br /> Slide #16 <br /> 40 f Orange County,North Carolina <br /> Govt. Clients - Free Quarterly Continuing Education <br /> • Since March of 2009- For Over 12 Years!! <br /> Mauldin&Jenkins provides free quarterly continuing education for all of our governmental clients. Topics are tailored to be <br /> of interest to governmental entities. In an effort to accommodate our entire governmental client base,we offer the sessions <br /> several times per quarter at a variety of client provided locations resulting in greater networking and knowledge sharing <br /> among our governmental clients. We normally see approximately 180 people per quarter. Examples of subjects addressed in <br /> the past few quarters include; <br /> • Accounting for Debt Issuances GASB Projects&Updates(ongoing&several sessions <br /> • Achieving Excellence in Financial Reporting Human Capital Management <br /> • Best Budgeting Practices,Policies and Processes Grant Accounting Processes and Controls <br /> • Budget Preparation Internal Controls Over Accounts Payable,Payroll and <br /> • ACFR Preparation(two(2)day hands-on course) Cash Disbursements <br /> • Capital Asset Accounting Processes and Controls Internal Controls Over Receivables&the Revenue Cycle <br /> • Col lateralization of Deposits and Investments IRS Issues,Primarily Payroll Matters <br /> • Component Units Legal Considerations for Debt Issuances&Disclosures <br /> • Cybersecurity Risk Management Policies and Procedures Manuals <br /> • Evaluating Financial and Non-Financial Health of a Govt_ Segregation of Duties <br /> • Financial Report Card-Where Does Your Govt.Stand? Single Audits for Auditees <br /> • Financial Reporting Model Improvements Special Purpose Local Option Sales Tax(SPLOST) <br /> • GASB Nos.74&75,OPEB Standards Accounting,Reporting&Compliance <br /> • GASB No.77,Tax Abatement Disclosures Uniform Grant Reporting Requirements and the New <br /> • GASB No.84,Fiduciary Activities Single Audit <br /> Auditor's Discussion&Analysis(AD&AJ <br /> June 30,2025 <br /> Slide #17 <br /> Questions & Comments <br /> ORANGE COUNTY <br /> NORTH CAROLINA <br /> 4T Thank You for the Opportunity to Serve <br />