1 0 1 W AY S T O U S E A C A A N D N O T O N E O F T H E M I S F O R T H E C A F R T O S S!!! M AY
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1 1 0 1 W AY S T O U S E A C A A N D N O T O N E O F T H E M I S F O R T H E C A F R T O S S!!! M AY
2 FIRST THING S FIRST What on earth is the CAFR toss? 2
3 WHICH ONE SOUNDS LIKE YOU? When the leaves change in the fall, I am knee deep in the CAFR and I know it backward and forward I am a finance professional, but that s not the type of work I do I wrote/audited that thing years ago, but it gave me too many grey hairs I have never really gotten to know any CAFRs (and I m not sure I want to!) Let s Get Acquainted! 3
4 LET S PLAY! Get to Know Your CAFR, Get to Know Your VGFOA Board Member!! 4
5 F I R S T R U L E O F T H U M B, U S E T H E TA B L E O F C O N T E N T S 5
6 6
7 7
8 T E R R I E P Y E A T T Virginia Beach City Public Schools V G F O A T R E A S U R E R D I R E C T O R O F I N T E R N A L A U D I T 2 1 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S T O K N I T! ( S H E C A N E V E N M A K E A S W E AT E R ) 8
9 L E A R N I N G Y O U R L O C A L I T Y L E T T E R O F T R A N S M I T TA L M A N A G E M E N T S D I S C U S S I O N A N D A N A LY S I S ( M D & A ) N O T E S T O T H E F I N A N C I A L S TAT E M E N T S 9
10 A U D I T E D, U N A U D I T E D WHY DOES IT MATTER? 10
11 11
12 J A N E T R O M A N C H Y K County of Loudon V G F O A M E M B E R S H I P A N D AWA R D S C H A I R C O N T R O L L E R 1 4 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S D O G S, L O V E S T O T R AV E L 12
13 E N T I T Y W I D E F I N A N C I A L S F U N D F I N A N C I A L S 13
14 R E S P O N D T O A C I T I Z E N I N Q U I R Y 14
15 QUICKLY LOCATE DEBT INFORMATION 15
16 K AT H Y S E AY County of Hanover V G F O A P R E S I D E N T- E L E C T D I R E C T O R O F F I N A N C E A N D M A N A G E M E N T S E R V I C E S 1 5 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S T O C O O K A N D T R AV E L 16
17 A L L S FA I R I N LO V E A N D WA R 17
18 18
19 S O M E T I M E S W E W A N T T O K N O W S O M E T H I N G, B U T W E R E A L LY D O N T W A N T T O A S K! 19
20 FUND BALANC ES AND RESERVE S Your Locality, Comparator Localities Source: County of Fauquier FY15 CAFR 20
21 J O N M U N C H Fauquier County Government & Schools V G F O A PA S T P R E S I D E N T A N D L E G I S L AT I V E C H A I R D I R E C T O R O F F I N A N C E 1 1 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S T O G E E K O U T O N E X P L O R I N G N E W WAY S T O U S E M I C R O S O F T E X C E L 21
22 TAX RATE INFORMATION 22
23 R E N E E H O O V E R Charlottesville City Schools V G F O A P R E S I D E N T C O O R D I N AT O R O F PAY R O L L A N D A C C O U N T I N G 2 2 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S T O T R A I N A N D S H O W D O G S 23
24 24
25 C U R T I S D O U G H T I E Richmond Metropolitan Transportation Authority V G F O A E D U C AT I O N C H A I R D I R E C T O R O F F I N A N C E 8 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L A S O O N - TO- B E F AT H E R! 25
26 C A F R S TAT I S T I C A L S O F F E R G R E AT T E N Y E A R T R E N D I N F O R M AT I O N 26
27 27
28 I N F O R M AT I O N F O R Y O U R B O A R D 28
29 29
30 30
31 J I L L U N D E R W O O D Bedford Regional Water Authority V G F O A C O N F E R E N C E S C H A I R F I N A N C I A L M A N A G E R 1 4 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L W I N E F E S T I VA L C O N N O I S S E U R! 31
32 DON T FORGET ABOUT THE CAFR TOSS OLYMPIANS!!! 32
33 Source: County of Hanover FY15 CAFR 33
34 A U T H O R I TAT I V E S O U R C E W H E N Y O U N E E D T H E R E A L D E A L 34
35 35
36 Source: Virginia Beach Public Schools FY14 CAFR 36
37 A A R O N M C C O Y Virginia Beach Sheriff s Office V G F O A S TA N D A R D S E T T I N G C H A I R F I N A N C E O F F I C E R 1 0 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L I T T L E L E A G U E C O A C H W H O L O V E S T H E O R I O L E S! 37
38 Y O U M I G H T B E S U R P R I S E D T O K N O W T H E T H I N G S Y O U C A N F I N D I N Y O U R C A F R! 38
39 39
40 T A N Y A B U R R E L L County of Fairfax V G F O A C O M M U N I C AT I O N S C H A I R C H I E F O F F I N A N C I A L O P E R AT I O N S D I V I S I O N 1 8 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L H O K I E F O O T B A L L, M O M M Y O F 2! 40
41 TOP TEN TAXPAYERS 41
42 TOP EMPLOYERS Source: Virginia Resources Authority FY15 CAFR 42
43 S T E P H A N I E J O N E S Virginia Resources Authority V G F O A A S S O C I AT E M E M B E R R E L AT I O N S / S E R V I C E S C H A I R P R O G R A M M A N A G E R / C O M P L I A N C E O F F I C E R 6 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L A N D S H E S A F O O D I E! 43
44 TOP EMPLOYERS 44
45 A N E X C E L L E N T S O U R C E F O R B E N C H M A R K I N G 45
46 Source: City of Virginia Beach FY15 CAFR 46
47 I T S T I M E T O W R I T E T H AT N E W F O O T N O T E O R E X A M I N E F I N A N C I A L P O L I C I E S! 47
48 48
49 D I A N E B E R G E R O N City of Manassas V G F O A R E G I O N A L O R G A N I Z AT I O N S C H A I R B U D G E T M A N A G E R 1 2 Y E A R G O V E R N M E N T F I N A N C E P R O F E S S I O N A L L O V E S W I N E, H AWA I I A N D T H E C A R I B B E A N, A N D I S A M O M M Y O F 2 49
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51 THANK YOU! A N N H A R R I T Y S H AW V E R, C PA A S S I S TA N T P R O F E S S O R O F A C C O U N T I N G R A D F O R D U N I V E R S I T Y ann.shawver@gmail.com (540)
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