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Do you explain fund balance correctly, prepare required supplementary information appropriately, use the term market value, or present deb t schedules consistently? GFOA's Technical Services staff reviews over 4,000 Annual Comprehensive Financial Reports (ACFR) each year and has identified common errors. This session will address those common deficiencies noted in reviews and provide recommendations for improving the quality of ACFRs in general. Speakers will also emphasize "asterisk" items on GFOA's checklist and those that most frequently result in award denials.

Finance & Accounting Services Manager, City of Gresham, OR

Chief Business & Finance Officer, The School District of Osceola County, Florida

Senior Manager, Moss Adams, LLP

Common Errors from GFOA's Certificate of Achievement Program

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