Washington Finance Officers Association

59th Annual Conference

Yakima Convention Center

September 16-19, 2014

Tuesday, September 16, 2014 Budgeting, Accounting and Reporting System (BARS) - RM. 400 8:00 am to 4:00 pm Track: Pre-Conference Complexity - Basic The class provides an overview of the Budgeting, Accounting, and Reporting System (BARS) with a focus on revenues and expenditures chart of accounts. The participants are required to bring the BARS revenues/expenditures charts of accounts applicable to their government type. *This class is not applicable to port, transit, and public utility districts.

Coordinator: Jana McQuade Moderator: Christy Raske Presenters: Alexandra Johnson - AAM, State Auditor's Office

Christy Raske - LGS Manager, State Auditor's Office GFOA Certification Review Course - GAAFR - RM. 300 8:00 am to 4:00 pm Track: Pre-Conference Complexity - Advanced Intermediate Governmental Accounting, Internal Controls and Auditing This course is built around the GFOA’s content specifications for the CPFO GAARF exam. It covers the material related to financial reporting, internal controls, and auditing. The class will incorporate lecture and practice exam question. Participants will receive a copy of the slides used for the course.

Coordinator: Ade' Ariwoola Moderator: Ade' Ariwoola Presenter: Bruce W. Chase, CPA. PhD. - Professor of Accounting, Radford University Investment Management for Smarties - RM. 200 8:00 am to 12:00 pm Track: Pre-Conference Complexity - Basic This preconference session will focus on the overall local government investment management program. Topics will include: policy development and adherence; understanding and managing credit and rate risk; determining the real cost of investments; safekeeping and custody; evaluating whether to outsource to advisors or managers; investment ethics; and training resources. The session is geared toward relatively new investment officers regardless of portfolio size, those who supervise investments, and those who recognize the need for a refresher on the subject. The course instructor, Terry McCall, is former CFO for the City of Gresham, Oregon, and the owner of Portfolio Services for Government LLC, a national firm specializing in investment policy and investment advisor search services. Terry is a member of the WFOA Education Committee, past president of the Oregon Municipal Finance Officers Association and an advisor to GFOA’s Treasury and Investment Management Committee. He is a frequent speaker and trainer for GFOA and other state associations.

Coordinator: Doug Extine Moderator: Kari Sample Presenter: Terry McCall - President, Portfolio Services for Government Lean Strategies for the Financial Manager: - RM. 500 8:00 am to 5:00 pm Track: Pre-Conference Complexity - Intermediate Lean Strategies for the Financial Manager: What’s all the hubbub about “lean”? What can manufacturing cars possibly have to do with government work? It’s true that the origins of lean are rooted in manufacturing, but the underlying concepts and management science are actually very relevant to the public sector. Learn how local governments in Washington State, as well as state and federal agencies, have adapted these techniques to make their government services work better and cost less. We’ll include examples of how lean has been used to streamline grants management, accounts payable and other financial services in local governments just like yours. You expect operational departments to make efficient use of limited resources – are you sure that your own financial office is running as lean as it could? This highly interactive

session will provide you with a set of proven, practical applications that will broaden your perspective and show you how these techniques have improved the bottom line in other local governments. Supporting a Lean Culture: When most people think about Lean, they think about specific tools, a bunch of Japanese words, or large process improvement efforts. Lean is a culture, and most managers who have been given the charge “to do Lean” have little idea about the scope and nature of organizational changes that will need to be successfully implemented in order to support and sustain any process improvements. In this workshop, we will outline some of the challenges government organizations face in “doing Lean” and talk about some of the potential ways to address these issues.

Coordinator: Jan Hawn Moderator: Jana McQuade Presenters: Larisa Benson - Principal Consultant, The Athena Group

Brian Willett - Performance Analyst, State Auditor's Office Dave Schureman - Financial Services Manager, Kitsap County Dawn Johnson - Senior Business Systems Analyst, City of Redmond Cindy McClelland - Administrative Program Manager for Fiscal Services, Pierce County

The Affordable Care Act & What Employers Need to Know - RM. 600 8:00 am to 12:00 pm Track: Pre-Conference Complexity - All Levels What does the health care law entail? What changes have been implemented so far? What can we expect in 2015? Is there confusion about what the health care law means to you as an employer? This all-day session will help answer your questions about the law, understand the continuing changes, and how to implement the requirements of the law.

Coordinator: Stacie Tellers Moderator: Cathy Mulhall Presenters: Melinda Hews - Executive Director, Health Insurance Exchanges, Group Health

Melanie Curtice - Member, Washington State Health Care Exchange Board, Stoel Rives Carol Wilmes - Employee Benefit Trust Manager, Association of Washington Cities

Passive vs. Active Portfolio Management Strategies: What's Right for Me? - RM. 200 1:00 pm to 4:00 pm Track: Pre-Conference Complexity - Basic to Intermediate This session will focus on implementing processes and procedures to protect the assets of your entity, while achieving market rates of return. We are now entering our 5th year of extremely low interest earnings. This environment has created the potential to add risk into your portfolio without really recognizing the potential negative impacts. The risks facing public entities in Washington are primarily mark to market risk. The traditional thought process for public funds is that “we are buy-and- hold, so it doesn’t matter what happens to the market value”. However, that train of thought could catch you by surprise, especially if you have not provided for liquidity. When investments were earning 5%, it was easy to explain a market value decline of 1-2%, but when you are only earning .5% to 1%, it becomes much more concerning for oversight boards and more glaring on the GASB 31 financial report. Come to this session and learn about ways to be proactive in managing the risks and explaining the potential impacts on your investment portfolio in a rising rate environment. If you are utilizing an investment advisor or managing your entities funds internally, this session will assist you in implementing techniques and utilizing terminology to be accountable to interest rate changes in the coming years. In this session we will talk in detail about utilizing an active management approach in your entity’s investment program, describing exactly what is meant by “active” and how this approach differs somewhat from a passive style of management. We will provide examples of active management strategies, how these strategies might benefit a portfolio in today’s market, and the potential risks associated with them.

Coordinator: Doug Extine Moderator: Kari Sample Presenters: Allison Kaune - Senior Analyst, PFM Asset Management

Lauren Brant - Managing Director, PFM Asset Management LLC Deanne Woodring - CFA - President/Sr. Portfolio Advisor, Government Portfolio Advisors

Professional Ethics and Regulations in Washington State for CPAs - RM. 100 1:00 pm to 5:00 pm Track: Pre-Conference Complexity - Intermediate All CPA’s and CPA-Inactive certificate holders in Washington must complete a Board of Accountancy-approved professional ethics course at least once every reporting period as a condition for renewal.

This course is approved by the Washington State Board of Accountancy as meeting the minimum requirement of WAC 4-30-134(3) which requires four CPE hours in the subject area of professional ethics and regulations with specific application to the practice of public accounting in Washington state.

Coordinator: Alexandra Johnson Moderator: Jack Broyles Presenter: Scott Woelfle - Audit Manager, State Auditors Office The ACA: The Health Care Exchange and Panel Discussion - RM. 600 01:00 pm to 04:00 pm Track: Pre-Conference Complexity - All Levels Curious about the health care exchange in Washington? What does the exchange do? How does the exchange affect employers? Melanie Curtice, a governor appointed board member of the exchange, is here to give you the details. Still have questions about the health care law? Following the presentation on the exchange, all the speakers will be available to answer those questions!

Coordinator: Stacie Tellers Moderator: Cathy Mulhall Presenters: Melinda Hews - Executive Director, Health Insurance Exchanges, Group Health

Carol Wilmes - Employee Benefit Trust Manager, Association of Washington Cities Melanie Curtice - Board Member, Washington State Health Care Exchange Board, Stoel Rives

WFOA Annual Golf Tournament

September 16, 2014 9:15 am to 3:00 pm

Apple Tree Golf Course 8804 Occidental Road, Yakima, WA 98908

509-966-5877 www.appletreeresort.com

The Apple Tree Golf Course has quickly become one of the Pacific Northwest`s premier golf experience. Carved from the

rolling terrain of 100 year-old orchards, Apple Tree`s prestigious resume includes a 4-star rating by Golf Digest. Its

signature par 3 17th (pictured above) features the world-famous apple island green. The rest of the championship track

plays over 6,900 yards and features a variety of scenic challenges including lakes, fountains, and a beautiful cascading

waterfall.

THANK YOU to the event Corporate Sponsors

Wednesday, September 17, 2014 GFOA Certified Public Finance Officer Review Course - RM. 100 8:00 am to 12:00 pm Track: CPO Complexity - Intermediate to Advanced Intermediate Governmental Accounting, Internal Controls and Auditing This course is built around the GFOA’s content specifications for the CPFO GAARF exam. It covers the material related to financial reporting, internal controls, and auditing. The class will incorporate lecture and practice exam question. Participants will receive a copy of the slides used for the course. This is a review course, candidates hoping to seat for the exam should plan to read the other required materials. Please see the GFOA website for the list of recommended reading materials.

Coordinator: Ade' Ariwoola Moderator: Ade' Ariwoola Presenter: Bruce W. Chase, CPA. PhD. - Professor of Accounting, Radford University The Passing Zone: The Power of Partnership - RM. Ballroom C & D 8:00 am to 9:30 am Track: General Session Complexity - All Levels Jon and Owen don't just talk about teamwork - they DO it. The Passing Zone shows will show us how to be a high-performance teammate. It takes trust, cooperation, communication, and practice. Chainsaws fly through the air, we will become part of the team, laugh, gasp, and wipe tears from our eyes during this hilarious keynote from one of America's most dynamic performing duos

Coordinator: Craig Warner Moderator: Dan Mason Presenter: Owen Morse and Jon Wee - Keynote Speakers, The Passing Zone Engineering is from Mars, Finance is from Venus: A Panel Discussion Focused on Model Inter-Departmental Communication to Advance Utility Financial and Operational Sustainability - RM. Ballroom B 10:10 am to 11:00 am Track: Utilities Complexity - Basic to Intermediate Without question, finance and public works/utility departments are working in the best interest of their locality. However, sometimes they take competing paths to advance their priorities, or quite simply finance and engineering professionals don’t clearly understand each other’s mission. This session features a panel of finance directors that will share stories regarding model behavior, effective communication, and strategies to optimize your engagement with public works staff and utility managers. Audience members are encouraged to share their experiences—or tales of the good, the bad, and the ugly—giving the panelists an opportunity to offer positive solutions from their experience. While the session will focus on experiences within city departments, the communication and engagement focus will also be applicable to the experiences shared by districts and other agencies.

Coordinator: Scott Lester and Cil Pierce Moderator: Shawn Koorn & Angie Sanchez Presenters: Sandy Langdon - Finance Director, City of Marysville

Randi Leach - Financial Officer, Centralia City Light and Public Works Department Jennifer Forsberg - Finance Director, City of Washougal

GASB Update - RM. Ballroom E 10:10 am to 11:00 am Track: Accounting, Auditing & Reporting Complexity - Intermediate This session will give an overview of the GASB pronouncements that become effective in the coming fiscal years. The session also will explain some of the projects on GASB’s current technical agenda and research agenda.

Coordinator: Alexandra Johnson Moderator: Alexandra Johnson Presenter: Lisa R. Parker, CPA - Project Manager, GASB How to save time and money bidding Public Works - Introduction to Job Order Contracting - RM. Ballroom A 10:10 am to 11:00 am

Track: General Government Complexity - Basic Are you looking for ways to save time and money on your public works projects? Job Order Contracting might be the answer for your jurisdiction. Come learn the basics about how Job Order Contracting works, who is using it successfully, how it can benefit your jurisdiction and how to get started. The Gordian Group works with facility and infrastructure owners to develop and implement highly-effective construction procurement systems including Job Order Contracting for their renovation, repair and alteration needs. They are the only full-service Job Order Contracting firm in the nation that provides products and services comprehensive, detailed and integrated enough to deliver rapid deployment and long-term cost savings. Since 1990, The Gordian Group has implemented, managed and supported JOC programs for over 200 clients across the country and in Canada. Rory manages JOC processes for 6 agencies in Washington, British Columbia and Alaska.

Coordinator: Sara Lane Moderator: Brandy Ferguson Presenter: Rory Woolsey - Account Manager, Gordian Group Introduction to Budgeting - RM. 300 10:10 am to 11:00 am Track: Budgeting Complexity - Basic This introductory course will define the requirements for local government budgets in Washington State as well as link these requirements to the most common budget practices in use. The course will use the GFOA's Budget Awards program criteria as context. The participant will get introduced to best practices in budgeting.

Coordinator: Mike Bailey Moderator: Jennifer Bell Presenter: Michael E. Bailey - Finance Director, City of Redmond Nuts and Bolts of Banking - RM. 200 10:10 am to 11:00 am Track: Banking Complexity - Basic Identifying and implementing banking best practices can be daunting. Managing the process is the key. A good approach is to break down the elements of your banking relationship (receivables and payables) in order to focus and direct efforts more effectively rather than trying to address everything at once. Managing the process begins by making sure the services provided and the model for delivering those services will help your organization achieve your banking goals.

Coordinator: Pete Sullivan Moderator: Pete Sullivan Presenters: Ed Hiddleson - Treasury Management Consultant, Wells Fargo Bank

Michael Thomas - Senior Treasury Advisor, Key Bank Mike Green - SVP, Treasury Officer, Bank of America Gail Heinselman - VP, Relationship Manager, US Bank

Public Funds Investing Made Easy! Let's Take the Mystery Out of Public Funds Investing.... - RM. Ballroom F 10:10 am to 11:00 am Track: Investments Complexity - Basic Please join us as we discuss public funds investing in common, everyday language. Public funds’ investing doesn’t have to be complicated, so let’s take the mystery out of it. We’ll begin at the “kindergarten level” and diagram the cash flows of common US Government Agency bonds including the very popular “callable” bonds. We’ll also describe GFOA best practices for taking delivery of a bond. If you ever had that nagging feeling that your public funds could be working harder but couldn’t get through all the “investment jargon”, this is the class for you

Coordinator: Kari Sample Moderator: Doug Extine Presenters: Paul Jarvis - Managing Director, Time Value Investments

Peter Becker - Institutional Investment Representative, Time Value Investments Aaron Bonck - Institutional Investment Representative, Time Value Investments

The Affordable Care Act - RM. Ballroom H 10:10 am to 11:00 am Track: Health Care

Complexity - All Levels This comprehensive 2-hour session will provide the latest information on the Affordable Care Act; including where the law stands now, how employers are affected, information on the State of Washington Health Benefit Exchange, the Cadillac Tax, and much more!

Coordinator: Stacie Tellers Moderator: Mari Ripp Presenters: Melinda Hews - Executive Director, Health Insurance Exchanges, Group Health

Melanie Curtice - Member, Washington State Health Care Exchange Board, Stoel Rives Carol Wilmes - Employee Benefit Trust Manager, Association of Washington Cities

Common Budget Practices - RM. 300 11:10 am to 12:00 am Track: Budgeting Complexity - Basic to Intermediate Most Washington governments use some form of "incremental budgeting" for their organizational budgets. This course will describe this approach as well as ways to enhance your incremental budget to make it an effective budgeting and planning tool. In addition the session will explore revenue and expense estimation techniques. This is intended to be a "how to" session, so come prepared to learn practical tips that you can use.

Coordinator: Mike Bailey Moderator: Marilou Moore Presenter: Michael E. Bailey - Finance Director, City of Redmond Credit Card Acceptance... Card Associations/Technological/ Regulatory Updates - RM. 200 11:10 am to 12:00 pm Track: Banking Complexity - Basic to Intermediate In this session we will detail the changes to the Payment Acceptance world in the last 12 months, and what to consider moving forward.

Coordinator: Gail Heinselman Moderator: Gail Heinselman Presenter: Michael Hodge - Regional Sales Manager Payment Solutions, U.S. Bank GASB Update (cont) - RM. Ballroom E 11:10 am to 12:00 pm Track: Accounting, Auditing & Reporting Complexity - Intermediate This is a continuation of the previous segment. This session will give an overview of the GASB pronouncements that become effective in the coming fiscal years. The session also will explain some of the projects on GASB’s current technical agenda and research agenda.

Coordinator: Alexandra Johnson Moderator: Alexandra Johnson Presenter: Lisa R. Parker, CPA - Project Manager, GASB How an Accurate Cash Flow Forecast Can Improve Your Investment Program - RM. Ballroom F 11:10 am to 12:00 pm Track: Investments Complexity - Intermediate Although preparing an accurate cash flow can be a difficult task, the benefits of having one are worth the effort. After discussing the benefits of a cash flow forecast in this session, come away with motivation to dig into your cash flows to help enhance your entity’s investment program.

Coordinator: Kari Sample Moderator: Terry McCall Presenters: Lauren Brant - Managing Director, PFM Asset Management LLC

Allison Kaune - Senior Analyst, PFM Asset Management Methods for Analyzing Economic and Fiscal Benefits in Washington Cities - RM. Ballroom A 11:10 am to 12:00 pm Track: General Government

Complexity - Intermediate to Advanced This session provides an overview of effective tools and data sources that Washington cities can use to analyze economic and fiscal benefits within their communities. The presentation will feature a comparison of various analysis methods and discussion concerning interpretation. Finally, the speaker will summarize lessons learned from analysis used for annexations, prioritization of capital investments within cities, and communicating local and regional economic benefits from public/private developments in Washington cities and counties.

Coordinator: Scott Lester Moderator: Scott Lester Presenter: Todd Chase - Senior Project Manager, FCS GROUP Struggling with Challenging Utility Rate Issues? - RM. Ballroom B 11:10 am to 12:00 pm Track: Utilities Complexity - Basic to Intermediate Many public utilities are struggling with a number of service rate issues, from revenue stability to equity in rate structures. Case studies will illustrate various solutions to some of the challenging issues utility staff are struggling with. Topics include: Equitably charging multi-family customers How to charge Mixed-use Development Equitable methods of charging commercial customers for stormwater services Flat versus consumption-based rates for residential sewer customers

Coordinator: Cil Pierce Moderator: Josiah Close Presenters: Shawn Koorn - Associate Vice President, HDR Engineering, Inc.

Cil Pierce - Project Manager/Senior Financial Analyst, HDR Engineering, Inc. The Affordable Care Act, Cont. - RM. Ballroom H 11:10 am to 12:00 pm Track: Health Care Complexity - All Levels This comprehensive 2-hour session will provide the latest information on the Affordable Care Act; including where the law stands now, how employers are affected, information on the State of Washington Health Benefit Exchange, the Cadillac Tax, and much more!

Coordinator: Stacie Tellers Moderator: Mari Ripp Presenters: Melinda Hews - Executive Director, Health Insurance Exchanges, Group Health

Melanie Curtice - Member, Washington State Health Care Exchange Board, Stoel Rives Carol Wilmes - Employee Benefit Trust Manager, Association of Washington Cities

Best Practice Tools for Investing Public Funds - RM. Ballroom F 1:00 pm to 1:50 pm Track: Investments Complexity - Basic to Intermediate This session will focus on implementing processes and procedures to protect the assets of your entity, while achieving market rates of return. We are now entering our 5th year of extremely low interest earnings. This environment has created the potential to add risk into your portfolio without really recognizing the potential negative impacts. The risks facing public entities in Washington are primarily mark to market risk. The traditional thought process for public funds is that “we are buy-and- hold, so it doesn’t matter what happens to the market value”. However, that train of thought could catch you by surprise, especially if you have not provided for liquidity. When investments were earning 5%, it was easy to explain a market value decline of 1-2%, but when you are only earning .5% to 1%, it becomes much more concerning for oversight boards and more glaring on the GASB 31 financial report. Come to this session and learn about ways to be proactive in managing the risks and explaining the potential impacts on your investment portfolio in a rising rate environment. If you are utilizing an investment advisor or managing your entities funds internally, this session will assist you in implementing techniques and utilizing terminology to be accountable to interest rate changes in the coming years.

Coordinator: Kari Sample Moderator: Doug Extine Presenter: Deanne Woodring - CFA -President/Sr. Portfolio Advisor, Government Portfolio Advisors Building the Case: How to Build Trust and Sell Rate Adjustments to Councils and Stakeholders - RM. Ballroom B 1:00 pm to 1:50 pm Track: Utilities Complexity - Intermediate to Advanced

A sound grasp of the numbers is not enough for today’s Finance Director. In addition to understanding your revenue requirements, establishing full cost of service, and generally managing fiscal solvency, you now have to sell, justify, and educate on every nuance of your financial strategy. However, to make any of this happen, it is important that you also build trust and lay the ground work for a sustainable financial plan and policies that will stick over time. But how do you build trust? How do you communicate financial details to staff, rate payers, stakeholders and Councils in a meaningful way that achieves buy-in? This session will demonstrate tips and tricks for building your story and selling your rate strategy.

Coordinator: Scott W Lester Moderator: Scott W Lester Presenter: Angie Sanchez Virnoche - Principal, FCS GROUP On-line Banking Fraud: Who has the Keys to your financial back door? - RM. 200 1:00 pm to 1:50 am Track: Banking Complexity - Basic to Intermediate Phishing. Card skimming. Forgery. Key logging. Shoulder surfing. Check stealing. The bad guys are using many different techniques to try to steal from your company. Some are new and high tech. Others are tried and true and just will not go away. Are you doing all you can to protect your company’s assets from threats old and new? This session will review the types of threats you face with credit card transactions, electronic payments and even checks. We will cover the current types of attacks, what you can do to defend yourself and best practices in preventing the bad guys from getting to your money.

Coordinator: Pete Sullivan Moderator: Pete Sullivan Presenters: Ed Hiddleson - Treasury Management Consultant, Wells Fargo Bank

Susan Flad - Treasury Product Consultant, Wells Fargo Bank Payroll Fraud Detection, Prevention and Internal Controls - RM. Ballroom E 1:00 pm to 1:50 pm Track: Accounting, Auditing & Reporting Complexity - Basic to Intermediate During this session we will focus on a recent payroll fraud case study while discussing recent trends, methods of detection and the importance of effective internal controls for fraud prevention.

Coordinator: Alexandra Johnson Moderator: Christy Raske Presenters: Sarah Walker - Fraud Manager, State Auditor's Office

Sherri Ard - Financial Management Specialist, State Auditor's Office Program Performance Based Budgets - RM. 300 1:00 pm to 1:50 pm Track: Budgeting Complexity - Intermediate Program performance based budgets are a good way to align your budget planning with the nature of what your organization does. Performance measurement continues to grow as an important (and lasting) tool to evaluate the value and effectiveness of governmental programs. This budget approach leverages the performance element into a key part of the budgeting methodology.

Coordinator: Mike Bailey Moderator: Shawn Hunstock Presenter: Michael E. Bailey - Finance Director, City of Redmond Retirement Essentials - Getting it All Together - RM. 100 1:00 pm to 1:50 pm Track: Human Resource Management Complexity - Basic Do you understand the workings of the Department of Retirement Systems’ (DRS) Pension Plans 1, 2, 3 and Deferred Compensation Program (DCP)? This overview addresses plan essentials such as how to calculate a benefit, understand early retirement restrictions, provide life-long support for a loved one and increase benefit payments at retirement. Learn what members need to know to prepare for retirement.

Coordinator: Dale Hough Moderator: Dale Hough Presenter: Catherine Cadoo - Education and Outreach Rep, WA State Dept of Retirement Services

Volunteers: Pandora's Box in Today's Economy? - RM. Ballroom A 1:00 pm to 1:50 pm Track: General Government Complexity - Basic Come to this session and learn about ways to Eliminate, reduce or control potential risks of volunteers in your organization.

Coordinator: Rob Hendrickson Moderator: Brandy Ferguson Presenter: Debbi Sellers - Sr. Risk Management Representative, WCIA Budgeting for Capital Improvements under GMA - RM. 300 2:30 pm to 3:20 pm Track: Budgeting Complexity - Intermediate Budgeting for capital improvements is one of the more complex budget related activities. This is especially true when complying with the Growth Management Act and aligning your capital budget with your Comprehensive Plan. This session will orient the participants to the GMA and how it influences the development of a capital budget - a Capital Facilities Plan in the GMA terminology.

Coordinator: Mike Bailey Moderator: Darleen Muhly Presenter: Michael E. Bailey - Finance Director, City of Redmond Challenges in Developing Equitable System Development Charges - RM. Ballroom B 2:30 pm to 3:20 pm Track: Utilities Complexity - Intermediate Whether you call them General Facility Charges (GFCs), Capital Improvement Charges (CICs), Facility Charges, System Development Charges (SDCs), Capacity Charges, or any other names, these fees are in place as a capacity charge when a new customers connects to your utility system. Changes in development patterns as well as ever increasing regulatory compliance demands have created challenges in maintaining equitable charges for new customers. Case studies will illustrate issues such as how to equitably charge when you are building a new treatment plant (water or sewer), assessing stormwater SDCs, assessing SDCs for mixed-use development, equitably charging multi-family customers, combining many mini-charge areas into equitable fee schedules, development of equivalent residential units (ERUs), and more.

Coordinator: Cil Pierce Moderator: Josiah Close Presenters: Shawn Koorn - Associate Vice President, HDR Engineering, Inc.

Cil Pierce - Project Manager/Senior Financial Analyst, HDR Engineering, Inc. Disbursement Fraud Detection, Prevention and Internal Controls - RM. Ballroom E 2:30 pm to 3:20 pm Track: Accounting, Auditing & Reporting Complexity - Basic to Intermediate During this session we will focus on a recent disbursement fraud case study while discussing recent trends, methods of detection and the importance of effective internal controls for fraud prevention.

Coordinator: Alexandra Johnson Moderator: Alexandra Johnson Presenters: Sarah Walker - Fraud Manager, State Auditor's Office

Sherri Ard - Financial Management Specialist, State Auditor's Office Economic Update from both a Canadian Perspective & US Perspective - RM. Ballroom A 2:30 pm to 4:20 pm Track: General Government Complexity - Basic to Intermediate Hear about where the economy has come and what may be in store. In this environment of uncertainty and ongoing change, a discussion on perspectives in the US and in Canada may help you in planning assumptions, managing investments, and risk planning for the near term and longer term.

Coordinator: Dan Mason Moderator: Dan LeFree Presenters: Terry Wong - Vice President of Treasury, Vancity Savings Credit Union

Tom Potiowsky - Professor of Economics, Portland State University Electronic Transactions- Pre-Paid Cards - RM. 200 2:30 pm to 3:20 pm Track: Banking Complexity - Basic to Intermediate Chris Ciavarro of KeyBank will provide an overview of pre-paid cards and will cover industry updates, including uses and benefits in the public sector.

Coordinator: Pete Sullivan Moderator: Pete Sullivan Presenter: Michael Thomas - Senior Treasury Advisor, Key Bank Negotiation Resolutions - RM. 100 2:30 pm to 4:20 pm Track: Human Resource Management Complexity - Intermediate A panel of seasoned negotiators will discuss their thought processes, examples and some of the items which have been and anticipated to be hot topics in negotiations with labor unions. The panel will present the views from both the management and union perspectives address issues which may fall under past practice as opposed to contractual obligations.

Coordinator: Debbie Booher Moderator: Debbie Booher Presenters: Cathy Mulhall - County Administrator, Chelan County

W. Scott Snyder - Attorney at Law, Odgen, Murphy, Wallace Leonard Crouch - Secretary Treasurer, Teamsters Local No 760

What to Expect from the Fed in 2015? - RM. Ballroom F 2:30 pm to 3:20 pm Track: Investments Complexity - Intermediate As Federal Reserve policy is evolving, financial markets are becoming less dependent on support from monetary policy action and more responsive to underlying economic activity. This session will review recent actions by the Fed and look at pertinent economic metrics that may drive future Fed decisions. An assessment of the drivers of GDP, including the labor market, housing, and the health of the consumer could provide hint of what may lie ahead for interest rates. In addition to the level and direction of interest rates, we will review drivers fixed income investment volume and the current state of the GSE’s.

Coordinator: Kari Sample Moderator: Terry McCall Presenter: Greg Roll - CFA, Senior Vice President, Vining Sparks Advanced Budgeting Concepts and Techniques - RM. 300 3:30 pm to 4:20 pm Track: Budgeting Complexity - Intermediate to Advanced Local government budgets have evolved significantly beyond financial spreadsheets and balancing expenses to revenues. Advanced concepts now include Outcome Based Budgeting, Strategic Planning, Long Range Financial Planning, Performance Budgeting and other emerging issues. This session will explore these methods briefly and describe some of the benefits and challenges with them. In addition the session will evaluate how such an innovation approach might be implemented.

Coordinator: Mike Bailey Moderator: RJ Stevenson Presenter: Michael E. Bailey - Finance Director, City of Redmond Disaster Recovery: What to consider. - RM. 200 3:30 pm to 4:20 pm Track: Banking Complexity - Basic Operating your business without disruption is critical. That is why it is important to have a business continuity plan in place for your operations and for your operations with your Bank. This will help reduce the duration and impact of outages. Business continuity and disaster recovery planning should also continue to evolve to ensure you can effectively respond to new risks. A Business Continuity plan can enable you to:

„X Be prepared and have a plan in place in the event of a disruption. „X Quickly restore business operations following minor problem or a serious outage.

Coordinator: Gail Heinselman Moderator: Marilou Moore Presenter: Gail Heinselman - VP, Relationship Manager, US Bank Overview of Fixed Income Portfolio Management - RM. Ballroom F 3:30 pm to 4:20 pm Track: Investments Complexity - Intermediate The subject of the presentation is an overview of the Fixed Income Portfolio Management process. Topics will include the objectives and styles of fixed income portfolio management; properties of risk and returns; portfolio optimization; and the role of attribution analysis.

Coordinator: Kari Sample Moderator: Doug Extine Presenter: Jim Rosenkeotter - Senior Portfolio Manager, Office of the State Treasurer SAO Roundtable - RM. Ballroom E 3:30 pm to 4:20 pm Track: Accounting, Auditing & Reporting Complexity - Basic The State Auditor’s Office new Director of Local Audit will provide an update on current and emerging issues impacting local governments statewide. She will also share what SAO is doing to help local governments work better.

Coordinator: Alexandra Johnson Moderator: Duane Walz Presenters: Kelly Collins - Director of Local Audit, WA State Auditor's Office

Mark Rapozo - Deputy Director of Local Audit, State Auditor's Office Sadie Armijo - Deputy Director of Local Audit, State Auditor's Office

Strategic Resource Assessment: Your Utility Finance and Management Swiss Army Knife - RM. Ballroom B 3:30 pm to 4:20 pm Track: Utilities Complexity - Intermediate to Advanced Does your water or sewer utility have the management tools it needs in order for you to be confident that it is well run? How strong are your current utility management systems, plans, and procedures, and what areas should be your highest priority for your improvement efforts? The strategic resource assessment is a high-level snapshot of a water or sewer utility’s capacity to manage its physical systems and meet its financial and organizational requirements. It is both an inventory of management tools and a collaborative evaluation with the utility’s managers, resulting in a simple report card. In this session, we will present an overview of the strategic resource assessment and describe how it can help your utility managers set priorities for future improvements.

Coordinator: Scott W Lester Moderator: Scott W Lester Presenter: Gordon Wilson - Project Manager, FCS GROUP

Wellness Walk Wednesday September 17, 2014

4:30 pm - Immediately following afternoon classes

Come and join us for the 2014 Wellness Walk. This year’s walk will be held at Franklin Park immediately following the conclusion of our afternoon class session, so we can take advantage of the wonderful Yakima weather. All participants will receive a gift for participating. As you

follow the walking route, collect playing card to compete in the Texas Hold’em Tournament and a chance to win additional prizes. Remember to wear comfortable walking shoes.

Busses will be available in front of the Convention Center on Yakima Ave starting at 4:30 pm and leaving every 15 minutes thereafter to provide transportation to and from Franklin Park.

THANK YOU to the event Corporate Sponsors.

Evening Reception Wednesday September 17, 2014

6:00 pm to 8:00 pm

Come and join us at Franklin Park for this year reception and enjoy the wonderful Yakima weather. Take in some of the Yakima Valley history as you visit the Yakima Valley Museum.

Finish the night off with ice cream at the soda fountain.

This event is outside so dress accordingly.

Busses will be available in front of the Convention Center on Yakima Ave starting at 4:30 pm and leaving every 15 minutes thereafter to provide transportation to and from Franklin Park.

THANK YOU to the event Corporate Sponsors.

Thursday, September 18, 2014 Get off the Round-a-bout and into the Performance Lane - RM. Ballroom E 8:00 am to 9:15 am Track: Leadership Complexity - All Levels Revitalize yourself with this dynamic personal power speech that gets you to clarity with an action plan for results.

Coordinator: Sara Lane Moderator: Presenter: Tammy Redmon - Leadership Team Expert and Executive Coach, The Team Optimizer Part 1 - Understanding & Responding to the Challenge of Intergovernmental Financial Dependency - RM. Ballroom C & D 8:00 am to 9:00 am Track: General Session Complexity - Intermediate to Advanced Washington State government receives over one quarter of its revenues from the federal government; additionally Washington State’s local governments receive almost $2 billion in direct Federal funds. Yet, the “2013 Financial Report for the United States Government” clearly reports that our federal government is on a fiscally unsustainable course. In fact, the sequestering of budgets for various federal programs suggests that the age of long-term federal fiscal austerity has begun. This session will review the reported fiscal condition of the federal government, present key measures of intergovernmental financial dependency for the 50 states, and discuss how state and local governments can be proactive in addressing this new age of federal austerity, including modifying revenue forecasting methodologies and strategic plans. There will be a short break around 9:00 am and then returning around 9:10 am for part 2.

Coordinator: Dan Mason Moderator: Dan Mason Presenter: Taylor Powell - Senior Associate in the Public Sector Practice, CliftonLarsonAllen Part 2 - Collaborating on the Risks and Opportunities Associated with Intergovernmental Financial Dependency - RM. Ballroom C & D 9:10 am to 10:00 am Track: General Session Complexity - Intermediate to Advanced Across the nation, government financial officials are faced with how best to assist their state and local governments in responding to changes in intergovernmental flows associated with the federal government. This session is an interactive workshop structured to assist financial management officials of state and local governments in considering the risks associated with intergovernmental dependency, in weighing options and opportunities for preparing their respective governments for changes in intergovernmental flows, and in considering how to effectively communicate with various government stakeholders about such matters. Utilizing “Poll Everywhere” and “smart phone” technology, the views of conference participants will be instantly reported.

Coordinator: Dan Mason Moderator: Dan Mason Presenters: Taylor Powell - Senior Associate in the Public Sector Practice, CliftonLarsonAllen

John Fisher - Principal-in-Charge of the Bellevue, WA Office, CliftonLarsonAllen 2014 Legislative Update - RM. 300 10:10 am to 11:00 am Track: Legislative Complexity - All Levels This session will provide an overview of highlights from the 2014 legislative session having to do with fiscal legislation and the state budget. Explore what the impacts of recent, or introduced, legislation will be on local governments, and what we see on the legislative horizon for 2015.

Coordinator: Serena Dolly Moderator: Serena Dolly Presenters: Victoria Lincoln - Government Relations Advocate, Association of Washington Cities

Brian Enslow - Senior Policy Director, Washington State Association of Counties Credit Card Merchant Services - RM. Ballroom B

10:10 am to 11:00 am Track: Customer Service Complexity - Basic Ryan Pitroff with the State Treasurer’s Office, will discuss various issues with accepting bankcards for payment including; convenience and surcharge fees and how to manage them, how to accept payments and still be in compliance with state law, and how to keep your merchant services fees under control. The recent changes with Visa and MasterCard regarding surcharges and the new Visa government convenience fee program will also be discussed.

Coordinator: Beth Waltz Moderator: Jenna McDonald Presenter: Ryan Pitroff - Banking Services Manager, WA State Treasurer Cyber Security - The Role of the Finance Officer in Cyber Security Defense - RM. Ballroom A 10:10 am to 12:00 pm Track: eFraud Complexity - Intermediate We all have heard the stories about organizations that have experienced a Data Security Breach. This session is intended to help you understand how and why these events occur, understand what happens when they do occur, understand impacts when they occur, and learn practical steps your organizations can take to reduce the risk of this happening. The session will include an overview of recent events that have occurred in the State of Washington. You will also hear about the Washington Cities Insurance Authority Cyber Liability Assessment & Audit Program, and the new Cyber Liability Program within the State Office of Risk Management.

Coordinator: Debbie Booher Moderator: Steve Hamilton Presenters: Debbi Sellers - Sr. Risk Management Representative, WCIA

Doug Selix, MBA, CISM, CISSP, PMP - Cyber Liability Program Manager, State Office of Risk Management Making Sense of the Municipal Market - RM. 200 10:10 am to 11:10 am Track: Debt Management Complexity - Basic to Intermediate This session will take a look at how economic factors influence the municipal market, how investors decide which “paper” to put into their portfolios and whether issuers’ disclosure and road shows make a difference. If you are considering issuing bonds in the next couple of years, you will learn what makes your bonds interesting to investors.

Coordinator: Katie Schwab Moderator: Katie Schwab Presenters: Dr. Ronald Lehr - Senior Vice President, Wedbush Securities Inc.

Stephen Frahm - Associate Vice President, Assistant Portfolio Manager, SeaCap Investment Advisors Social Security coverage for Governmental Entities - RM. 100 10:10 am to 11:00 am Track: IRS Complexity - All Levels Not all governmental entities have the same social security requirements. This session provides a basic explanation of how social security coverage may differ among and between similar governmental entities. The session explains how social security coverage may be obtained by governmental employers

Coordinator: Jack Broyles Jr Moderator: RJ Stevenson Presenter: Clark Fletcher - WA State Government Specialist, Internal Revenue Service State Auditor’s Office Financial and Performance Resources - RM. Ballroom E 10:10 am to 11:00 am Track: Accounting, Auditing & Reporting Complexity - Basic Are you aware of the financial data and resources available to you from the State Auditor’s Office? Attend this session to become familiar with the Local Government Finance Reporting System and the tools and resources available to you through the Local

Government Performance Center. You may be surprised at the free training, technical assistance, and tools you have been missing out on.

Coordinator: Alexandra Johnson Moderator: Christy Raske Presenters: Duane Walz - Local Government Specialist, SAO

Sheri Sawyer - Assistant Director, Local Government Performance Center, State Auditor’s Office The Management Cycle; Connecting your Strategic Planning, Performance Management, Process Improvement, and Budget Processes - RM. Ballroom F 10:10 am to 11:00 am Track: Management/Communications Complexity - Intermediate Most organizations have strategic plans, process improvement and performance management initiatives - in addition to rigorous budgeting processes. But are they working together to manage your organization more effectively? In this class you will learn how to create a more effective management cycle by linking these important processes.

Coordinator: Sara Lane Moderator: Jennifer Bell Presenter: Brian Willett - Performance Analyst, State Auditor's Office Breaking Down Silos and Building Up People - RM. Ballroom F 11:10 am to 12:00 pm Track: Management/Communications Complexity - All Levels Silos can arise in any firm, large or small, and are detrimental to organizational success. Silos can occur in global corporations or start-up ventures with 15 employees. And no matter the size, they are detrimental to an organization’s ability to succeed in a rapidly changing world. A siloed organization cannot act quickly on opportunities that arise in a fast-paced business landscape, nor is it able to make productive decisions about how to change in order to seize these opportunities. In this interactive discussion, Team Expert Tammy Redmon will reveal the 3 consequences to ignoring the Silos impacting your organizations ability to succeed. We will define the measures to take to begin breaking them down to start building healthy teams. Together we will discuss how *Silos Destroy Trust *Silos Cut Off Communication *Silos Foster Complacency

Coordinator: Sara Lane Moderator: Sara Lane Presenter: Tammy Redmon - Leadership Team Expert and Executive Coach, The Team Optimizer Cloud Computing for Non-IT People - RM. Ballroom B 11:10 am to 12:00 am Track: Customer Service Complexity - Basic "The Cloud" has become the biggest buzz-word in local government technology and software. But what does it really mean? And what benefits and trade-offs are there for local governments considering the cloud? Bert Lowry, Springbrook Software's Director of Marketing, provides a no-spin, jargon-free breakdown of cloud computing and local government. You'll learn: -What does "the cloud" really means without the technical mumbo-jumbo -How "the cloud" can help local governments save money, improve efficiency, or both -Things to watch out for and questions to ask when you're talking to a cloud provider

Coordinator: Jana McQuade Moderator: Lynn Scharff Presenter: Bert Lowry - Director of Marketing, Springbrook Software Federal Grant Audit Update - RM. Ballroom E 11:10 am to 12:00 pm Track: Accounting, Auditing & Reporting Complexity - Basic

The course will include a discussion of important changes included in the U.S Office of Management and Budget's new “Omni-circular” related to grant administration, cost principles and auditing. We will also update participants on issues frequently noted in SAO audit findings.

Coordinator: Alexandra Johnson Moderator: Alexandra Johnson Presenter: Felicia DenAdel - Single Audit Specialist, State Auditor's Office How to lobby for your local needs - RM. 300 11:10 am to 12:00 pm Track: Legislative Complexity - All Levels How do legislators know what your jurisdiction needs or doesn’t want? You tell them. It’s not just a job for elected officials, and finance directors can be very effective in communicating what’s important. This workshop will provide tools to help you advocate for your community.

Coordinator: Serena Dolly Moderator: Serena Dolly Presenters: Victoria Lincoln - Government Relations Advocate, Association of Washington Cities

Brian Enslow - Senior Policy Director, Washington State Association of Counties We're Not Detroit! - RM. 200 11:10 am to 12:00 pm Track: Debt Management Complexity - Intermediate Why investors are concerned about municipal finances. Anatomy of a troubled transaction. How municipalities can work together to strengthen their credit.

Coordinator: Marc Greenough Moderator: Marc Greenough Presenters: Alice Ostdiek - Lawyer, Foster Pepper

Peter Fraley - General Counsel, Greater Wenatchee Regional Events Center PFD Ed Cebron - Economist, Cascade Water Alliance

Worker Classification - RM. 100 11:10 am to 12:00 pm Track: IRS Complexity - All Levels When does the employment of an independent contractor become the employment of an employee? This session explains the elements used by the Internal Revenue Service and Social Security Administration to determine if a worker should be classified as an independent contractor or employee. Additionally, this session explains the remedies used to correct an improper employment status.

Coordinator: Jack Broyles Moderator: RJ Stevenson Presenter: Clark Fletcher - WA State Government Specialist, Internal Revenue Service Form 1099 Reporting, Penalties, and Backup Withholding tax - RM. 100 1:30 pm to 2:20 pm Track: IRS Complexity - All Levels Did you know that a government employer may be required to pay the income taxes of the independent contractors whom it utilizes? This session provides a basic overview of the Form 1099 reporting requirements and explains the assessment of backup withholding tax. Additionally, the session discusses the assessment of penalties for the failure to issue and failure to file an information return

Coordinator: Jack Broyles Jr Moderator: Tara Dunford Presenter: Clark Fletcher - WA State Government Specialist, Internal Revenue Service GFOA: Current Issues in Federal Legislation - RM. 300 1:30 pm to 2:20 pm Track: Legislative Complexity - Basic

The Director of the GFOA Federal Liaison Office will discuss the major legislative campaigns they are working on including: the preservation of the tax exemption on municipal bond interest, preservation of the state and local tax deduction, and the enactment of E-Fairness legislation (Marketplace Fairness act).

Coordinator: Brad Posenjak Moderator: Brad Posenjak Presenter: Dustin McDonald - Director, GFOA Federal Liaison Center, GFOA How to Turn Your Problem Employee Around - RM. Ballroom F 1:30 pm to 2:20 pm Track: Management/Communications Complexity - Advanced Of course you have problem employees. We ALL have problem employees. It's how you handle them that matters most. Tammy will walk you step by step to help you identify what 'not dealing' with your problem is really costing you and your team. Ideal for managers and supervisors.

Coordinator: Sara Lane Moderator: Presenter: Tammy Redmon - Leadership Team Expert and Executive Coach, The Team Optimizer New GASB Pension Standards - RM. Ballroom E 1:30 pm to 2:20 pm Track: Accounting, Auditing & Reporting Complexity - Intermediate An overview of the changes coming with the new GASB pension standards and resources to help local governments understand and implement these changes.

Coordinator: Alexandra Johnson Moderator: Christy Raske Presenter: Debra Burleson,CPA - Assistant Audit Manager, State Auditor's Office Surety & Fidelity: Making some sense out of covering your dollars - RM. Ballroom A 1:30 pm to 2:30 pm Track: Personnel & Risk Management Complexity - All Levels It’s confusing enough trying to navigate what is covered and what is not when it comes to general liability and property coverage, but understanding fidelity & surety coverage oftentimes only adds to the confusion and leads to frustration. Attendees of this session should leave with a better understanding of these commonly misunderstood coverage’s, including crime and faithful performance coverage, as well as the difference between notary bonds, performance bonds, and bonds for public officials and officers.

Coordinator: Serena Dolly Moderator: Dan LeFree Presenter: Derek Bryan - Program Manager, Risk Management Service Agency The Municipal Advisor Rule and Impact on Issuers - RM. 200 1:30 pm to 2:20 pm Track: Debt Management Complexity - Intermediate Title: As a borrower, are you current on bond market regulations which can affect your entity? Description: This class will cover current topics of interest to all finance officers involved in debt issuance or post-issuance activities. You will learn about the "Municipal Advisor" rules; how they relate to you and how they may impact the way you work with your financing team. We will also discuss the latest SEC and IRS changes that could put your entity at risk, as well as ways to avoid the pitfalls. Focused primarily on securities law, bond disclosure, and SEC rules relating to regulation of underwriters and financial advisors. The session will also include a brief update on the SEC's MCDC Initiative. Who should attend: All finance officers and staff involved in debt issuance or post-issuance activities

Coordinator: Duncan Brown Moderator: Geoff Urbina Presenters: Susan Musselman - Director, Public Financial Management

Lindsey Coates - Attorney, Foster Pepper LLC

What to do in the event of a Robbery? - RM. Ballroom B 1:30 pm to 2:20 pm Track: Customer Service Complexity - All Levels This session is a brief and informative look at the Crime of Robbery and how it effects your entity and your position in Finance. We will cover the following: • What types of Robberies could occur for your entity • What to do During a Robbery • What to do After a Robbery • Robbery Prevention Techniques and objectives

Coordinator: Jana McQuade Moderator: Ellie Navarette Presenter: Drew Shaw - Police Officer, City of Yakima Cash Receipting through Third Party Vendors - RM. Ballroom E 2:30 pm to 3:20 pm Track: Accounting, Auditing & Reporting Complexity - Basic During this session we will discuss the risks and recommended controls for implementing cash receipting using an external vendor.

Coordinator: Alexandra Johnson Moderator: Bryson Bristol Presenter: Peg Bodin - Audit Manager, State Auditor’s Office Common Fringe Benefits - RM. 100 2:30 pm to 3:20 pm Track: IRS Complexity - All Levels When can workers receive non-taxable fringe benefits from the employer? Fringe benefits constitute additional income for the recipient unless the specific benefit is excluded from income. This session addresses the treatment of meals, uniforms, and safety equipment commonly provided to workers.

Coordinator: Jack Broyles Jr Moderator: Kelly Ziemann Presenter: Clark Fletcher - WA State Government Specialist, Internal Revenue Service Gaining Voter Support for New Taxes - RM. 200 2:30 pm to 3:20 pm Track: Debt Management Complexity - Basic to Intermediate In this session, local governments will learn what they need to be doing in the current economy to best position their ballot measures for a successful outcome. Liz Loomis of Liz Loomis Public Affairs and Jim Nelson of DA Davidson & Co., two veteran political, communication and financing experts, will lead the discussion. Topics to be covered include: • Understanding how the current economy translates into voter support • Identifying feasible projects through survey research • Developing a cost-effective communications plan and public outreach process • Learning what is allowed by state law when educating your community about a project • Examples of successful ballot measures Session attendees also will have the opportunity to share their prospective projects for input and feedback by the presenters.

Coordinator: Michael Placencia Moderator: Michael Placencia Presenters: Liz Loomis - Communications Specialist, Liz Loomis Public Affairs

Jim Nelson - Public Finance Banker, D.A. Davidon & Co.

GFOA: Current Issues from Regulatory Agencies - RM. 300 2:30 pm to 3:20 pm Track: Legislative Complexity - Intermediate The Director of the GFOA Federal Liaison Office will discuss new federal regulations including the SEC Municipal Advisor Rule, discussion of SEC action on Money Market Mutual Fund reform, and the proposed IRS issue price/arbitrage regulations.

Coordinator: Brad Posenjak Moderator: Brad Posenjak Presenter: Dustin McDonald - Director, GFOA Federal Liaison Center, GFOA Managing Risk through Return to Work Programs - RM. Ballroom A 2:30 pm to 3:20 pm Track: Personnel & Risk Management Complexity - All Levels An effective return to work program creates a culture, has management buy in, and bottom line, saves you money. Engage in a thought provoking look at your current return to work program or find out how to implement one.

Coordinator: Serena Dolly Moderator: Brandy Ferguson Presenter: Brian Bishop - Program Manager, Workers' Comp Retrospective Rating Program Successful Collection Methods - RM. Ballroom B 2:30 pm to 3:20 pm Track: Customer Service Complexity - Basic Where does your success begin but with the intake of information. How do you train your “gatekeepers”? What information is important to gather and how to maintain the integrity of that information. What are the warning signs of an account going bad? What are successful methods that you should employ internally before engaging an outside collection agency? How do you “help” your collection agency become a more effect tool in your arsenal? What current compliance issues should you be aware of as a first party or as a third party collector?

Coordinator: Jana McQuade Moderator: Monty Hansen Presenter: Rita Lefler - Compliance Officer, chapman Financial Services The Business of Listening - RM. Ballroom F 2:30 pm to 3:20 pm Track: Management/Communications Complexity - Basic to Intermediate We listen most intently when we can gain or lose something by doing so. That means employees listen with focus to their senior boss and often not as well to their spouse or children. Yet many employees list "not being listened to" at work as a number one concern causing them to feel invisible and undervalued by their leaders. This workshop is designed to assist leaders to understand the psychology of listening and how to enhance listening success. You will learn why we need to listen and the barriers to effective listening. In addition, you will assess your listening skills and learn how to manage your listening distractions. Participants will learn how to listen more effectively to all types of conversations. Using these skills will dramatically enhance work and personal relationships.

Coordinator: Sara Lane Moderator: Sonya Roberts Presenter: Janaki Severy - Principal/Owner, Managing Dynamics, LLC Cash Handling – Be Your Own Auditor - RM. Ballroom E 3:30 pm to 4:20 pm Track: Accounting, Auditing & Reporting Complexity - Basic Ever wonder why auditors ask some of the questions they do? Attend this session and gain insights about why internal controls and monitoring are important; how to identify “red flags” and be your own cash handling auditor and what to do if fraud happens to you.

Coordinator: Alexandra Johnson Moderator: Duane Walz Presenter: Debbie Pennick, CPA - Audit Manager, State Auditor's Office

Credit Rating Update - RM. 200 3:30 pm to 4:20 pm Track: Debt Management Complexity - Basic to Intermediate Representatives from Moody's and Standard & Poor's will provide an overview of their new ratings methodologies, as well as an update of credit-related trends in Washington and among municipalities nationwide.

Coordinator: Duncan Brown Moderator: Duncan Brown Presenters: Chris Morgan - Associate Director, U.S. Local Government, Standard & Poor's

Bryan Quevedo - Analyst, Moody's Investors Service Andrea Unsworth - Analyst, Moody's Investors Service

Dealing Effectively with Change and Transition - RM. Ballroom F 3:30 pm to 4:20 pm Track: Management/Communications Complexity - Basic to Intermediate Most organizations are going through tremendous change right now. In order to best meet the needs of these changes leaders need to explore how to support the transitions as they occur. In addition to providing frequent communications they must recognize and address the various stages that people go through in transition. Changes of any sort finally succeed or fail on the basis of how well the people affect can adapt. Learn the components of transition and change and how to manage then so you can prepare yourself and your organization to successfully integrate and adapt to change.

Coordinator: Sara Lane Moderator: Jana McQuade Presenter: Janaki Severy - Principal/Owner, Managing Dynamics, LLC Dissecting the property/casualty insurance line item in your budget: If you’re looking for ways to reduce it, start by understanding it - RM. Ballroom A 3:30 pm to 4:20 pm Track: Personnel & Risk Management Complexity - All Levels The State Auditor’s office is promoting insurance cost allocation. Your department heads may not understand how their operations (and losses) impact your agency’s total cost of insurance. And when departments don’t share the cost for insurance, there is little incentive to reduce losses. This interactive session will provide attendees with an understanding of the advantages and disadvantages of insurance cost allocation. Attendees will also receive suggested models for allocating your property and liability insurance costs.

Coordinator: Serena Dolly Moderator: Presenter: Roger Neal - Loss Control Coordinator, AWC Risk Management Service Agency Facts and Fiction: Credit Reports & Bankrupcy - RM. Ballroom B 3:30 pm to 4:20 pm Track: Customer Service Complexity - Basic What is new with FCRA and what changes have been enacted for Data Furnishers? What is e-Oscar? What are the advantages and disadvantages of credit reporting? How do FCRA disputes impact your ability to collect a debt? What are the types of Bankruptcies? What is Pacer? What does the “automatic stay” really mean? What is the “preferential period” and how can it affect you. Should I file a claim? What is a re-affirmation of a debt?

Coordinator: Jana McQuade Moderator: Presenter: Rita Lefler - Compliance Officer, chapman Financial Services IRS Roundtable - RM. 100 3:30 pm to 4:20 pm Track: IRS Complexity - All Levels Got a burning question or problem to discuss with the IRS? This is an open forum session to allow for Q&As, general guidance, or the

sharing of experiences among your colleagues. If you did not attend a prior session, then this session may be helpful for you to seek a quick answer.

Coordinator: Jack Broyles Jr Moderator: Tara Dunford Presenter: Clark Fletcher - WA State Government Specialist, Internal Revenue Service Streamlining your B&O Tax Collections using FileLocal, the Multi City Business License & Tax Portal - RM. 300 3:30 pm to 4:20 pm Track: Legislative Complexity - Basic Learn how four cities are streamlining B&O tax collection, addressing business concerns and maintaining local control of their B&O Tax authority through collaboration - and how you can too! Bellevue, Everett, Seattle and Tacoma have collaborated to create FileLocal, a one stop site where businesses can register their business and file their local B&O taxes. Soon other B&O Cities will have the opportunity to join FileLocal, come learn more about when and how your city can join!

Coordinator: Sara Lane Moderator: Greg Lamb Presenter: Jamie Carnell - FileLocal Program Manager, FileLocal (Multi City Business Licensing & Tax Portal)

Banquet Thursday September 18, 2014

6:00 pm to 11:30 pm

This year’s banquet theme is “GO HAWKS!” Show your pride for the world champion Seattle SeaHawks by wearing your favorite SeaHawks attire. Start your evening networking with light

appetizers and dinner to follow. After dinner take part in the WFOA version of the Family Feud game and close out the night with dancing. Throughout the night visit the photo booth in the

lobby and share your photos on the GuideBook App.

THANK YOU to the event Corporate Sponsors.

Friday, September 19, 2014 Certified Public Finance Officer Exam-GAAFR 8:00 am to 12:00 am Track: CPO Complexity - Advanced The candidate may take one of the CPFO exams at this time but must be pre-registered and be given a registration number. Initial registration fee is $150.00 and registration for each exam is $145.00. Please see the details on GFOA website. at http://www.gfoa-cpfo.org/

Coordinator: Ade' Ariwoola Moderator: John Payne Presenter: Ding Happens! How to improvise, Adapt and Innovate in an Ever-Changing World! - RM. Ballroom C & D 8:30 am to 9:50 am Track: General Session Complexity - All Levels Anyone can perform well when everything goes right. The real test is how you react when things go wrong - and they will! In this energetic, funny, and engaging program you will learn the fundamentals of great improvisation and leave with specific techniques to think quickly, react to the unexpected, and find opportunities in setbacks. You will even learn how and why to be a "Ding Maker" and lead the change in your financial organization or profession. If you have to deal with changes in: • Technology • Industry • Marketplace • Organization • Regulations and Laws • Economy And you feel you are missing opportunities – or if you just want to be the one leading change instead of following it – this presentation is for you!

Coordinator: Jana McQuade Moderator: Jan Hawn Presenter: Avish Parashar - Keynote Speaker Cost Allocation - RM. 300 10:00 am to 10:50 am Track: Accounting, Auditing & Reporting Complexity - Basic The presentation will discuss the basics of cost allocation: a definition of cost allocation; discussion of the cost allocation plan; what a plan could/may look like; possible problems with cost allocations. .

Coordinator: Alexandra Johnson Moderator: Debbie Pennick Presenter: Carol Ehlinger - Audit Manager, State Auditor's Office Improvised Innovation! How To Unleash Creativity and Leap Ahead of the Competition! - RM. Ballroom F 10:00 am to 10:50 am Track: Management/Communications Complexity - Basic to Intermediate In a world that is getting smaller and smaller and changing faster and faster, innovation and creativity become keys to staying competitive. Organizations and individuals who apply innovation move ahead. Those who don’t struggle and fall behind. In this high-energy, funny, and interactive keynote, Avish uses ideas and exercises from improv comedy to show you how to tap into your creativity and use it to unleash innovation to be a “game changer” in your organization and industry. Attendees will learn: • How they can access and develop their creativity to be more innovative and better problem solvers. • Specific tactics to lead themselves and their teams through an “innovation process” so they can immediately be more innovative at

work.

Coordinator: Jana McQuade Moderator: Deb Keller Presenter: Avish Parashar - Keynote Speaker LEAN Process Improvement - RM. 100 10:00 am to 10:50 am Track: Management & Emerging Issues Complexity - Basic "LEAN" process improvement continues to catch on as a serious and productive way to make improvements in process efficiency and effectiveness. This session will describe what LEAN is and illustrate how it was used by the State Auditor's Office's Local Government Performance Center to make real improvement in important local government processes (including some in the finance departments!)

Coordinator: Mike Bailey Moderator: Carmen Hayter Presenters:

Debra Hentz - Lean Specialist, SAO - Local Gov't Performance Center Records Management 101 - RM. 200 10:00 am to 10:50 am Track: General Government Complexity - Basic Learn the essentials of how to manage your public records. This session covers the following topics: • What is a public record? • Legal Obligations • Using Records Retention Schedules • Documenting Records Destruction

Coordinator: Dan Speigle Moderator: Dan Speigle Presenter: Scott Sackett - Electronic Records Management Consultant, WA State Archives, Office of the Secretary of State SAO's Financial Condition Tool - RM. Ballroom B 10:00 am to 11:50 am Track: Performance Measures Complexity - Basic to Intermediate The Washington State Auditor's office is developing an essential new tool to help local government officials assess their financial condition. Our objective for the tool is to help you: * Validate areas where your agency is fiscally healthy * Identify areas that need improvement * Act to remedy problems before they get worse or unmanageable * Avoid being blindsided by problems * Be prepared for questions from citizens, media, legislators * Help others understand your financial position In this session, you'll learn where SAO is in the development of this tool, how you can provide input to make it as valuable as possible.

Coordinator: Alexandra Johnson Moderator: Steve Hamilton Presenters: Sheri Sawyer - Assistant Director, Local Government Performance Center, State Auditor’s Office

Sherri Ard - Financial Management Specialist, State Auditor's Office Daniel Masterson - Project Manager, State Auditor's Office

“Yes, and” Two Little Words That Can Transform Your Career, Organization, and Life! - RM. Ballroom F 11:00 am to 11:50 am Track: Management/Communications Complexity - Basic to Intermediate Though the idea sounds simple, tremendous change, progress, and success can come when you and your team leave behind “yes, but” and start thinking and speaking in terms of “yes, and.” This interactive program is for people who want to dive deeper on the simple but powerful idea of saying, “yes, and.”

By the end of this session, attendees will be able to: • Be more effective team members and leaders by keeping a “yes, and” mindset in internal interactions. • Take charge of their own development and motivation by saying “yes, and” to opportunities. • Improve efficiency by quickly deciding when to say, “yes, and” (vs. saying “no,” “yes, but,” “yes,” “no, and,” or “no, but”). • Implement the idea of thinking and saying, “yes, and” in the “real world,” even when faced with “yes, butters” • Maintain forward progress towards goals by maneuvering around obstacles • And more!

Coordinator: Jana McQuade Moderator: Sandi Roberts Presenter: Avish Parashar - Keynote Speaker Electronic Records Management - RM. 200 11:00 am to 11:50 am Track: General Government Complexity - Basic to Intermediate Learn about requirements, guidelines, and hot topics relating to electronic records. Topics include: • “Scanning and tossing” paper records • Email and text messaging • Social media • The public record implications of “Bring Your Own Device” (BYOD)

Coordinator: Dan Speigle Moderator: Dan Speigle Presenter: Scott Sackett - Electronic Records Management Consultant, WA State Archives, Office of the Secretary of State Implementing LEAN - a primer - RM. 100 11:00 am to 11:50 am Track: Management & Emerging Issues Complexity - Basic to Intermediate Now that you know a little bit about what LEAN process improvement is (and you know that your peers are using it to gain efficiencies) - this session will describe next steps in implementing LEAN in your organization. The session will walk through the LEAN process and illustrate how it has proven to be effective in a wide array of situations - including local government finance.

Coordinator: Mike Bailey Moderator: Carmen Hayter Presenter: Debra Hentz - Lean Specialist, SAO - Local Gov't Performance Center Property Tax – The Taxing District’s Role in Levying Property Taxes and the Levy Limitations - RM. 300 11:00 am to 11:50 am Track: Accounting, Auditing & Reporting Complexity - Basic This session is designed to assist taxing districts understand what information they need to supply the county legislative authority and county assessor to ensure they can collect property taxes. We will also discuss the six levy limitations the county assessor must review to ensure the taxing district’s levy request does not exceed the statutory limitations.

Coordinator: Alexandra Johnson Moderator: Bryson Bristol Presenter: Diann Locke - Levies and Appeals Specialist, Department of Revenue

Washington Finance Officer’s Association 59th Annual Pre-Conference and Conference

September 16-19, 2014 Continuing Professional Education

Record of Attendance

Please retain this form for your records

Pre-Conference CreditTuesday, September 16, 2014 (Maximum 8.0 CPE credits) Hours8:00 am to 4:00 pm 7.08:00 am to 12:00 pm 4.08:00 am to 5:00 pm 8.01:00 pm to 4:00 pm 3.01:00 pm to 5:00 pm 4.0

ConferenceWednesday, September 17, 2014 (Maximum 7.0 CPE credits)8:00 am to 12:00 pm GFOA Certified Public Finance Officer Review Course 4.08:00 am to 9:30 am General Session: The Passing Zone-The Power of Partnership 1.510:10 am to 11:00 am 1.011:10 am to 12:00 pm 1.01:00 pm to 1:50 pm 1.02:30 pm to 3:20 pm 1.03:30 pm to 4:20 pm 1.0

ConferenceThursday, September 18, 2014 (Maximum 7.0 CPE credits)8:00 am to 9:00 am 1.09:10 am to 10:00 am 1.010:10 am to 11:00 am 1.011:10 am to 12:00 pm 1.01:30 pm to 2:20 pm 1.02:30 pm to 3:20 pm 1.03:30 pm to 4:20 pm 1.0

ConferenceFriday, September 19, 2014 (Maximum 3.5 CPE credits) 8:30 am to 9:50 am General: Ding Happens! How to improvise, Adapt and Innovate in an Ever-Changing World! 1.510:00 am to 10:50 am 1.011:00 am to 11:50 am 1.0

Total (Maximum 25.5 CPE Credits)

I hereby attest that I attended the entire session(s) indicated above in accordance with the requirements of the State Accounting Board with which I am registered/licensed. Attendance for the entire session is required for CPE credit.

Participants Signature_______________________________________________ Date______________________

Exhibitors BoothAlliant 22Arbitrage Compliance Specialists, Inc. 23Armada Corp 26

Association of Washington Cities Member Pooling Programs 1BIAS Software 21BNY Mellon 9Caselle 28Chandler Asset Management 8CostTree 12Edward Jones 25EKL Consulting, LLC 35FCS GROUP 19Ferguson Meter and Automation Group 27FileLocal 18Gallagher VEBA 29Government Portfolio Advisors 32Harris ERP 14HdL Software & Professional Services 2Holman Capital Corporation 6InfoSend, Inc 30Invoice Cloud, Inc. 13KeyBanc Capital Markets Inc. 3Local Government Performance Center 16Multi-Bank Securities, Inc. 34Nationwide Retirement Solutions 31New World Systems 17OpenGov 11PCI Services 7Point & Pay 37Public Financial Management, Inc. 20Springbrook Software 15SunGard Public Sector 24Tyler Technologies 10U.S. Bank 36Vision Municipal Solutions 4Wells Fargo Bank, N.A. 5Woltesr Kluwer, CCH 33