Course Description:

This course will cover common errors and audit findings relating to capital assets, best practices relating to capital asset recording and policies, GASB Statement No. 104 -  Disclosure of Certain Capital Assets, and finally a discussion on GASB’s preliminary views and potential upcoming changes on infrastructure assets.

Presenter: Sam Hellwege

Sam has been working in auditing and accounting for 13 years with almost all of his experience being with governmental clients. He is a graduate of Drake University and is a member of the American Institute of Certified Public Accountants. Sam presents on governmental accounting and GASB topics, including both fundamentals of governmental accounting and advanced issues. Outside of accounting, Sam spends his time outdoors as an avid golfer and hiker.