Conference Sessions

GFOA’s 113th Annual Conference was held on May 19-22, 2019, at the Los Angeles Convention Center. It included more than 75 concurrent sessions featuring leading practitioners, subject matter experts, and top researchers. Each session contained a panel of speakers carefully selected to provide best practice guidance, discussion of current events, case studies, debate, and interactive exercises to cover a complete suite of topics pertinent for finance officers of all types and representing all forms of state and local governments. Information on each session including speakers, bios, handouts, and more is available below.

89 Sessions

Pages


Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
403 A
Moderator
Administrative Services/Finance Director (retired)
City of Ontario, CA
Speaker
Budget and Program Evaluation Manager
City of Madison
Speaker
Assistant City Administrator
City of Smithville, MO

Much attention has been put on governments' need to recruit the next generation of finance officers. But what do you do once they are hired? This session will discuss how to on-board your new finance staff and ensure they become effective components of the finance staff. The session will also feature case studies from GFOA's recently released research paper titled Realizing the Best of Both Worlds: An Engaged Workforce and More Satisfied Citizens on how to create and maintain a culture that encourages shared mission and goals between the organization and its staff.

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
PeTree C
Speaker
Chief Administrative Officer
Montgomery County
Speaker
Director, Office of the Budget
Regional Municipality of York
Speaker
Co-Founder
ResourceX
Speaker
Finance/Accounting Consultant
University of Tennessee Municipal Technical Advisory Service
Moderator
Senior Program Manager
GFOA

While every state and local government will eventually develop and adopt a budget, the process to arrive at that final plan can differ substantially. Over time, several common approaches to budgeting have emerged. This session will explain the difference between common approaches including incremental budgeting, zero-base budgeting, target-base budgeting, performance-base budgeting, priority-base budgeting, budgeting for outcomes, and more. Practitioners with experience using each method will discuss advantages, disadvantages, cautionary tales, and overall preferences.

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
152
Speaker
Deputy Director of Finance
City of Kansas City, MO
Speaker
Senior Vice President, Market Leader
Bank of America Merrill Lynch
Speaker
Deputy Treasurer
Town of Cary, NC

GFOA recommends that governments procure banking services through an RFP process, which are discussed in GFOA’s RFP for Banking Services Checklist. Industry experts will discuss how governments should determine their banking services needs related to credit card processing, cash management, and general treasury operations, and know the types of banking services available. In addition to establishing the criteria for a banking services RFP, Industry experts will also address selecting the right bank for your entity, negotiating banking services contracts and fees associated with various services

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
403 B
Moderator
Information Security, IT Operations & Enterprise Services
City of Berkeley
Speaker
Partner
IceMiller
Speaker
Chief Executive Officer and Co-Founder
Beauceron Security Inc.
Speaker
Managing Director - North America Security Lead (Health & Public Sector)
Accenture

This session will explore a case study in cybercrime. Speakers will discuss how the victims discovered their systems were compromised and the impacts of the intrusion. Speakers will also describe the steps victims took to successfully (or unsuccessfully) address the issue. The session will close with prevention techniques including non-technology solutions organizations should consider such as retaining legal expertise, technology insurance, and other measures often overlooked or ignored.

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
151
Moderator
City Administrator
Mequon, Wisconsin
Speaker
Chief Financial Officer
City and County of Denver
Speaker
Deputy Executive Director & Chief Financial Officer
Port of Los Angeles

According to the most recent Report Card for America’s Infrastructure from the American Society of Civil Engineers (ASCE), the physical condition and needed investment for infrastructure in the United States received a D+ grade. A large portion of the infrastructure in the U.S.

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
408 A
Moderator
Financial Analyst
Sacramento Regional Fire EMS Communications Center
Speaker
Consultant and Actuary
Fort Lauderdale Office of Gabriel, Roeder, Smith & Company (GRS)
Speaker
Chief Financial Officer
City of Carrollton, TX
Speaker
Senior Vice President
Public Agency Retirement Services (PARS)

As the current state of other post-employment benefits (OPEB) continues to evolve, certain trends have begun to emerge. This session will review findings of recent research to provide a snapshot of what public-sector employers are doing to manage this growing costs. Join this discussion to learn what current or past practices could be implemented to help prepare for this changing landscape.

Wednesday, May 22, 2019 - 8:30am to 10:10am
Room: 
PeTree D
Moderator
Controller
City of Rockville, MD
Speaker
Clerk of the Circuit Court & Comptroller
Pinellas County, Clerk of the Circuit Court
Speaker
Partner
RubinBrown, LLP

GASB Statement No. 87, Leases, requires lessor and lessee governments to analyze existing lease agreements to properly measure and report assets, liabilities, revenues, expenditures, and deferred items associated with the new standard. This will have significant ramifications in terms of increasing the level of long-term debt reported by governments that use leased facilities and equipment in their operations. Speakers for this session will provide practical implementation tips including a walk-through of the steps required for analyzing and recording example leases under GASB 87, inferring interest rates when the rate charged by the lessor is unknown, and the use of GFOA’s lease resource tool.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
151
Moderator
Senior Manager
GFOA
Speaker
Chief Budget Officer
City of Savannah, GA
Speaker
Deputy Chief Financial Officer
City of Detroit, MI
Speaker
Director of Office of Management & Budget
Montgomery County, OH

Budgeting requires funding services to meeting community conditions. For most governments, the traditional budget process supports maintaining the status quo, but this is not always appropriate. Rising costs, changing demographics, societal pressures, economic development, and major challenges facing a community from job loss to opioids to homelessness to gentrification can cause significant shifts in service demand and delivery. What is a finance officer’s role in helping operating departments through these changing service needs? Speakers will discuss lessons learned and how they have worked with operating departments to address challenges related to budgeting for changing service levels and developing public services to meet an ever-dynamic environment

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
PeTree D
Moderator
Finance Director/Treasurer
City of Minnetonka
Speaker
Director of Accounting
San Mateo County Transit District (SamTrans); Caltrain; San Mateo County Transportation Authority
Speaker
Local Government Specialist
Local Government Finance Professionals Queensland Inc.
Speaker
Senior Program Manager
Transportation Department of the City of Dallas, TX

GFOA's Committees have recently developed a number of best practices that provide guidance to finance officers in all types of organizations on how to organize, manage, and implement an effective capital improvement and capital asset management program. Leading practitioners will highlight GFOA's best practices provide examples of capital planning policies, capital asset management, capital reserve and replacement policies, and procedures for capitalizing and tracking assets and asset improvements.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
152
Moderator
Finance Director
Clark County, Washington
Speaker
Deputy State Auditor
California State Auditor's Office
Speaker
Partner
Grant Thornton, LLP
Speaker
Chief Financial Officer
City of St. Petersburg, Florida

In July 2018, the U.S. Government Accountability Office (GAO) issued a new version of its publication Government Auditing Standards (“GAS,” also known as “Generally Accepted Governmental Auditing Standards” or “GAGAS”). The publication is often called "The Yellow Book" based on the traditional color of its cover. Major changes include a new format, expanded independence requirements that may affect the kinds of non-audit services CPAs can provide to their government audit clients, and new guidance on auditor's responsibilities to report on waste and abuse discovered during audits. Other changes, including peer review and continuing education requirements, will directly affect independent auditors and government audit shops that perform their work in accordance with “The Yellow Book” standards. Whether you're an auditor or an auditee, come to this session to hear how these changes will affect you.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
403 A
Moderator/Speaker
Chief Executive Officer
San Bernardino County Employees’ Retirement Association (SBCERA), California
Speaker
Executive Director
Maine Public Employees Retirement System
Speaker
Senior Consultant
The Hyas Group
Speaker
Partner
Pillsbury Winthrop Shaw Pittman

There has been discussion on Defined Contribution (DC) asset allocation and trying to convert them to lifetime income streams. Several plans are looking into re-designing their DC plans. The session begins by examining the current landscape for DC plans, and understanding the fiduciary duties.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
403 B
Moderator/Speaker
Assistant County Manager / Budget Director
Thurston County, WA
Speaker
Chief Financial Officer
City of Roseville, CA
Speaker
Executive Officer
LA Metro

Referenda are an important tool for funding the business of local government, but they're hardly straightforward. A government's finance officer should play a crucial role in putting referendum proposals in perspective from the fiscal standpoint. Finance officers can provide a thorough analysis about funding that will help the organization put together a referendum that uses taxpayer money effectively and answer residents' concerns about whether the money is really needed and how it will be spent — without any political spin. In this session, finance officers who have extensive experience with referendums will share their tips and ideas to help you make the most of this funding tool.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
408 A
Moderator/Speaker
Chief Assistant County Administrator
Contra Costa County, CA
Speaker
Senior Counsel
Norton Rose Fulbright US LLP
Speaker
Attorney
Butler Snow Law Firm
Speaker
Partner
Schiff Hardin, LLP

Common legal roles in bond transactions are issuer counsel, bond counsel, underwriter counsel, disclosure counsel, and special tax counsel. For issuers who are infrequently in the market, distinguishing between who to engage and when is important and often a confusing part of the issuance and management of debt. Speakers will share their insights on how best to interact with legal advisors.

Wednesday, May 22, 2019 - 10:30am to 12:10pm
Room: 
PeTree C
Moderator
Founder and CEO
Neighborly
Speaker
Deputy Clerk - Policy & Communications
Cook County, IL
Speaker
Leader, Digital Government
Amazon Web Services
Speaker
Recorder
Washoe County, NV

Blockchain, cyber currency, and practical applications of distributed ledger technology. While government adoption of this technology has been limited thus far, it holds much promise for the future. This session will provide an overview of blockchain technology as well as a discussion of actual applications and what all finance officers need to know about future potential impacts on financial management.