2019 CSMFO Annual Conference | Onsite Guide

O N - S I T E G U ID E 2019 CSMFO ANNUAL CONFERENCE

ON-SITE GUIDE 1

P R E S ID E N T PRESIDENT’S LETTER

DEAR FINANCE COLLEAGUES:

Welcome to the 2019 Guardians of the Finance Galaxy! Both the Host Committee and the Program Committee have worked tirelessly this past year to put forward a conference and program that will offer an array of CPE and networking opportunities with your fellow finance professionals.

I am excited that we are returning to wonderful Palm Springs for this premier galactic event.

The challenges facing the municipal finance professional in today’s world have never been greater with meeting demands placed upon us for service delivery hampered by fiscal constraints. This year’s conference has 57 concurrent education sessions; keynote speakers, featuring Ross Shafer, Connie Podesta and Alex Sheen; and vendor exhibits. There will be more familiar names such as Neil Kupchin and Phil Bertolini presenting leadership and management sessions that can benefit us all and a myriad of other experts in their fields presenting best practices and insights into the cosmic world of municipal finance. Perhaps your schedule permitted you to be a part of the pre-flight adventures with our Pre-Conference sessions scheduled for Tuesday. There will also be several early-bird sessions prior to the opening general session on Wednesday morning that you can choose from, as well as an informative session on Membership Benefits.

Yes, there will be time to catch up with old friends and meet some new friends with our Thursday night event – Rocket’s Cosmic Casino and Cinema. This fun event will allow you to take a trip to another galaxy and place your bets with casino-style gaming, play some bar games with friends, enjoy some food and a showing of Guardians of the Galaxy! Then, it’s on to the CSMFO After Party at Hotel Zoso for music, merriment and dancing the night away.

On Friday morning, chapter networking will take place over breakfast in the general session room from 8am – 9am, providing an opportunity to meet colleagues from nearby chapters. There are 20 local chapters in California and some face geographical challenges; this breakfast affords members the opportunity to meet each other and promote collaboration amongst public agencies.

We are grateful to our many sponsors of the CSMFO conference, including this year’s Infinity Stone Sponsor, UFI Financial Solutions. Our exhibitors/sponsors have been staunch supporters of CSMFO through the years, and it is with their contributions that we are able to offer the quality programs and speakers at the conference each year. Please make sure to visit the annual Exhibit Hall and catch up with your current vendors or find out how they might be able to help you and your organization.

Join us for the Vendor Reception on Wednesday evening, January 9th, and take some time to navigate through the exhibits on Thursday, January 10th.

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2019 CSMFO ANNUAL CONFERENCE

There are so many people to thank for their commitment to training in our government finance profession – and I offer my sincere thanks to the 2019 Host and Program Committees for the many volunteer hours spent toward this outstanding conference. Additional thanks must be given to Smith Moore & Associates and Meeting & Associates Management Services, Inc. for their expertise and assistance in navigating the galaxy to make this conference a success.

While there is a printed program, don’t forget to use the Guidebook app on your phone or tablet to access content. On behalf of the Board of Directors, I am thrilled that you have chosen to join us at the 2019 CSMFO Annual Conference!

JOAN MICHAELS AGUILAR Deputy City Manager, Admin Services – City of Dixon 2019 CSMFO President and Conference Chair

Make It Happen 2019 CSMFO ANNUAL CONFERENCE

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C O N T E N TS TABLE OF CONTENTS

2019 CSMFO LEADERSHIP 6-8

PAST PRESIDENTS 9

GENERAL INFORMATION 12-13

CASE IN POINT SESSIONS 14-15

PRE-CONFERENCE SESSIONS 16-17

EARLY BIRD SESSIONS 18-20

CSMFO STAFF 21

FULL CONFERENCE AGENDA 22-50

EXHIBITORS & SPONSORS 51-53

MAPS 54-55

EXHIBITORS 56-57

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L E AD E R S H I P 2019 CSMFO LEADERSHIP

2019 OFFICERS & DIRECTORS President Joan Michaels Aguilar, City of Dixon President-Elect Steve Heide, Chino Valley Fire District Past President Margaret Moggia, West Basin Municipal Water District Board – South Scott Catlett, City of Yorba Linda Board – South Carrie Corder, Cucamonga Valley Water District Board – North Will Fuentes, City of Milpitas Board – North Richard Lee, City of San Mateo Board – South Ernie Reyna, City of Eastvale Board – North Jennifer Wakeman, City of Lafayette ANNUAL CONFERENCE HOST COMMITTEE Chair Joan Michaels Aguilar, City of Dixon Member David Cain, Retired Member Karla Campos, City of La Quinta Member Drew Corbett, City of San Mateo Member Steve Heide, Chino Valley Fire District Member Marcus Pimentel, City of Santa Cruz Member Brad Rockabrand, Vavrinek Trine Day & Co., LLP Member Bobby Young, HdL Companies Member Kate Zawadzki, City of Dixon ANNUAL CONFERENCE PROGRAM COMMITTEE Chair Ronnie Campbell, Metrolink Vice Chair Dennis Kauffman, City of Roseville Vice Chair Karan Reid, City of Concord Senior Advisor Viki Copeland, City of Hermosa Beach Board Liaison Richard Lee, City of San Mateo Member Mary Bradley, City of Fremont Member Laura Nomura, Eastern Municipal Water District Member Scott Catlett, City of Yorba Linda Member Margaret Moggia, West Basin Municipal Water District Member Harriet Commons, Retired 2019 STANDING COMMITTEE LEADERSHIP ADMINISTRATION Chair Kate Zawadzki, City of Dixon Vice Chair Alberto Preciado, Citrus Heights Water District Senior Advisor Bob Biery, City of Westlake Village Board Liaison Richard Lee, City of San Mateo CAREER DEVELOPMENT Chair Vice Chair Senior Advisor Board Liaison

Laura Nomura, Eastern Municipal Water District Pamela Arends-King, South Coast Water District Mary Bradley, City of Fremont Scott Catlett, City of Yorba Linda 6

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COMMUNICATIONS Chair Vice Chair Vice Chair Senior Advisor Board Liaison

Marcus Pimentel, City of Santa Cruz James Russell-Field, City of Thousand Oaks Karla Campos, City of La Quinta David Cain, Retired Ernie Reyna, City of Eastvale

MEMBERSHIP Chair Vice Chair Senior Advisor Board Liaison

Grace Castaneda, City of San Manteo Gilbert Punsalan, City of Berkeley Stephen Parker, City of Stanton Jennifer Wakeman, City of Lafayette

PROFESSIONAL STANDARDS Chair Jason Al-Imam, City of Fountain Valley Vice Chair Christine Paras, City of Palo Alto Senior Advisor Craig Boyer, County of Alameda Board Liaison Carrie Corder, Cucamonga Valley Water District RECOGNITION Chair Vice Chair Senior Advisor Board Liaison

Sara Roush, City of Rocklin Yolanda Rodriguez, Beaumont-Cherry Valley Water District Craig Boyer, County of Alameda Carrie Corder, Cucamonga Valley Water District

TECHNOLOGY Chair Vice Chair Senior Advisor Board Liaison

Matt Pressey, City of Salinas Gloriann Sasser, Moraga-Orinda Fire District Jesse Takahashi, City of Mountain View Will Fuentes, City of Milpitas

2019 CHAPTER LEADERSHIP CENTRAL COAST Chair Brad Wilkie, City of Lompoc Vice Chair Vacant CENTRAL LOS ANGELES Chair Monica Lo, City of Whittier Vice Chair Vacant CENTRAL VALLEY Chair Vice Chair

Vanessa Portillo, City of Lathrop Jeri Tejeda, City of Manteca

CHANNEL COUNTIES Chair Melinda Brodsly, City of Agoura Hills Vice Chair Angela Saccareccia, Las Virgenes Municipal Water District COACHELLA VALLEY Chair Vice Chair

Karla Campos, City of La Quinta Isaiah Hagerman, City of Rancho Mirage

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L E AD E R S H I P 2019 CSMFO LEADERSHIP

DESERT MOUNTAIN Chair

Vacant

EAST BAY Chair Vice Chair

Margaret O’Brien, City of Oakland Craig Boyer, County of Alameda

INLAND EMPIRE Chair Vice Chair

Stephanie Reimer, Monte Vista Water District Dustin Andolsen, City of Pomona

IMPERIAL COUNTY Chair

Vacant

MONTEREY BAY Chair Vice Chair

Tori Hannah, City of Pacific Grove Cheryl Fyfe, City of Santa Cruz

NORTH COAST Chair Vice Chair

Brian Cochran, City of Napa Vacant

NORTHEAST COUNTIES Chair Sandy Ryan, City of Red Bluff Vice Chair Vacant NORTHWEST COUNTIES Chair Vacant ORANGE COUNTY Chair Vice Chair

Stephen Parker, City of Stanton Jenny Leisz, City of Tustin

PENINSULA Chair Vice Chair

Derek Rampone, City of Redwood City Tim Kirby, City of Sunnyvale

SACRAMENTO VALLEY Chair Nitish Sharma, City of Davis Vice Chair Robin Bertagna, City of Yuba City SAN DIEGO COUNTY Chair Vice Chair

Michelle Collett, City of Escondido Aaron Beanan, City of Carlsbad

SAN GABRIEL VALLEY Chair June Overholt, City of Glendora Vice Chair Kyle Johnson, City of Glendora SOUTH BAY Chair Vice Chair

Jeff Muir, City of Beverly Hills Jospeh Lillio, City of El Segundo

SOUTH SAN JOAQUIN Chair Tim Przybyla, City of Madera Vice Chair Paul Melikian, City of Reedley

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2019 CSMFO ANNUAL CONFERENCE

P R E S I D E N TS PAST CSMFO PRESIDENTS

2018 Margaret Moggia, West Basin

Municipal Water District, 2017 Drew Corbett, City of San Mateo 2016 John Adams, City of Thousand Oaks 2015 Jesse Takahashi, City of Campbell 2014 Pamela Arends-King, City of Tustin 2013 Pauline Marx, City and County of San Francisco 2012 Laura M. Nomura, Riverside Public Utilities 2011 Scott P. Johnson, City of Oakland 2010 Ronnie Campbell, City of Camarillo 2009 Thomas Fil, City of Belmont 2008 Viki Copeland, City of Hermosa Beach 2007 Bradley Grant, City of Merced 2006 Mark Alvarado, City of Monrovia 2005 Janet Salvetti, City of Stockton 2004 Anita Lawrence, City of Camarillo 2003 Zane Johnston, City of Tracy 2002 Barbara Underwood, City of Vista 2001 Bill Statler, City of San Luis Obispo 2000 Derek Hanway, City of Burbank 1999 Mary Bradley, City of Sunnyvale 1998 Howard Longballa, City of Placentia 1997 Zenda James, City of Alameda 1996 Barbara Steckel, City of Riverside 1995 Robert C. Leland, City of Fairfield 1994 Roderick R. Coloma, City of Santa Ana 1993 Kurt Hahn, City of Healdsburg 1992 Steve D. Temple, City of Hemet 1991 John S. Lindsay, City of Santa Rosa 1990 Irwin B. Bornstein, City of Mission Viejo

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1989 John L. deRussy, City of San Mateo 1988 Nancy E. Hicks, City of Lakewood 1987 William F. Feldmeier, City of Davis 1986 George P. Ferrone, City of Anaheim 1985 Dewey D. Evans, City of Monterey 1984 Robert S. Biery, City of Thousand Oaks 1983 R. Kent South, City of San Jose 1982 Barbara A. Henderson, City of Fullerton 1981 Jack R. Crist, City of Sacramento 1980 Donald M. Nuttall, City of Santa Fe Springs 1978-79 Robert L. Hargrave, City of Roseville 1978 Denny L. Haynes, City of Bakersfield* 1977 Ronald E. Beach, City of Monterey 1976 Dallas Flicek, City of Palm Springs 1975 Martin L. Allen, City of Sacramento 1974 LeRoy Barton, City of Inglewood 1973 Stanley S. Pinkoski, City of Concord 1972 William Dundore, City of Torrance 1971 Carl V. Husby, Jr., City of Sunnyvale 1970 Harry Weber, City of El Segundo 1969 Jack Ference, City of Redwood City 1968 Stanley Bara, City of Norwalk 1967 Monty Kitchen, City of Sacramento 1966 Douglas Ogden, City of Anaheim 1965 Walter Berg, City of Fresno 1964 Charles Bird, City of Modesto 1963 Shelby Langford, City of Palm Springs 1962 John Brophy, City of Redwood City 1961 William Hard, City of Santa Monica 1960 R. Neal Bearden, City of Hayward 1958-59 Raymond Wood, City of Beverly Hills * Deceased in office

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SEE THE MAGIC IN 2020

January 28-31, 2020

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INFORMATION GENERAL INFORMATION

CONFERENCE LOCATION The General Sessions, meal functions, conference sessions and the exhibit hall will be located at both the Palm Springs Convention Center and the Renaissance Hotel. Please check the map for specific room locations.

ABOUT YOUR BADGE & TICKETS Your name badge will be necessary to gain access to all official events. Be sure to wear it at all times.

Full Conference registrants are entitled to attend all business sessions, all Conference-sponsored meal functions and all Conference social events. Daily registrants are entitled to attend the general sessions, concurrent sessions, breakfast and lunch on the day they are registered to attend, where applicable. If a daily registrant is attending on Wednesday, they are also able to attend the evening vendor reception.

CPE CREDIT The California Society of Municipal Finance Officers is a provider for the California State Board of Accountancy approved continuing professional education (CPE) programs for certified public accountants and for GFOA’s certified public finance officers. This year, we are using RFID technology to automatically scan your badge for you, so no need to scan in/out of sessions! Following the conference attendees will receive an email containing a link to their CPE certificate.

CONFERENCE APP CSMFO is mobile! We strongly encourage you to download our mobile guide to enhance your experience at the 2019 CSMFO Annual Conference. You’ll be able to plan your day with a personalized schedule; browse exhibitors, maps and general Conference info; message other attendees; and even share photos!

The app is compatible with iPhones, iPads, iPod Touches and Android devices. Windows Phone 7 and Blackberry users can access the same information via our mobile site.

To get the guide, choose one of the methods below: Download “Guidebook” from the Apple App Store or the Android Marketplace Visit https://guidebook.com/g/csmfo2019/ from your phone’s browser CONFERENCE PRESENTATIONS Any presentations received in advance of the conference will be available for download through the Guidebook app at the conference. Presentations will also be posted to the CSMFO website after the conference.

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CASE IN POINT SESSIONS Join our Infinity Stone and Diamond sponsors for an informative session on how their services were able to make a difference in the everyday lives of one organization. These sessions qualify for CPE credit!

AWARD CERTIFICATES All budget and CAFR award certificates are electronically distributed to recipients in February. A list of budget and CAFR award recipients will be placed on CSMFO’s website for the general public to review.

HOTEL SHUTTLE Shuttle transportation is provided between the off-site hotels and the Palm Springs Convention Center.

Hotels with shuttle service are the Hotel Zoso, The Kimpton Rowan, the Riviera, and the Avalon. The shuttle schedule will be available at the hotels as well as at the registration desk in the convention center.

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CASE IN POINT CASE-IN-POINT SESSIONS

MGO, CPAs and Advisors

Monitoring the Cannabis Industry on Local Regulatory and Tax Reporting Requirements Wednesday, January 9, 2019 2:00 pm – 3:00 pm Location: Andreas Session Type: Financial Management (T – Technical subject areas) The cannabis industry continues to evolve in California. As local agencies implement their programs, now is the time to consider sustainable monitoring practices to ensure that local businesses in this industry are complying with local regulations and remitting required taxes. This session will focus on best practices and lessons learned from a local agency perspective with local representatives who have implemented a cannabis program. As new challenges arise, seemingly every day, there are innovative solutions each city, county, and municipality can apply right now. This session provides an opportunity to discuss what works, what is not working, and how to be proactive and collaborative in monitoring the industry to ensure success. The Adult Use of Marijuana Act (Proposition 64) and the Medical Cannabis Regulation and Safety Act (MCRSA) still impact local agencies to this day. As we move into 2019, many municipalities have numerous questions regarding the state legislation, Proposition 64 regulations, and how the state cannabis laws and tax revenues are affecting them one year after legalization.

Speakers: Scott Johnson, CPA, CGMA, Partner, MGO, CPAs and Advisors Jasmine Costa, CISA, Cannabis Regulations Manager, MGO, CPAs and Advisors, State and Local Government Advisory Services Ricardo Ramos, Business Tax Program Manager, City Treasurer, City of San Diego

MEET THE EXPERTS

The “Meet the Experts” this year is featuring four primary themes: Wednesday – January 9, 2019 4:45 pm – 5:30 pm – Cannabis 5:30 pm – 6:30 pm – Pension Cost Mitigation Thursday – January 10, 2019 9:30 am – 10:30 am – Special District Financing 2:30 pm – 3:45 pm – Sales Tax Trends Check with the CSMFO staff in Booth 503 for more details.

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LSL CPAs

The Yellow Book and How it Affects Management in Local Government Wednesday, January 9, 2019 3:30 pm – 4:30 pm Location: Andreas Session Type: Financial Management (T – Technical subject areas)

CALPERS ACTUARY MEETINGS (by appointment only) Wednesday – 2:00 pm – 5:00 pm Thursday – 8:30 am – 11:30 am & 1:30 pm – 3:30 pm Friday – 9:00 am – 10:30 am Location: Chino/Pueblo

A more detailed look into independence with auditors and how to ensure independence with the auditor in such areas as preparing financial statements and other nonaudit services performed by auditors.

Speaker: Bryan Gruber, Partner, LSL CPAs

UFI Financial Solutions

Municipalities Looking into the Future: Key Stress Points and Strategies for Adapting to Change Thursday, January 10, 2019 10:15 am – 11:15 am Location: Andreas Session Type: Financial Management (T – Technical subject areas) Question and answer format. Discuss current and future key triggers/stressors for municipalities, and strategies for addressing these triggers/stressors. Presentation will likely include 2 case studies.

Speakers: Brian Forbath, Shareholder, Stradling Yocca Carlson & Rauth, P.C. Chuck McBride, Chief Financial Officer, City of Santa Rosa Brent Mason, Finance Director, City of San Bernardino Michael Busch, Chief Financial Officer, UFI Financial Solutions Marianne Mortimer, Shareholder, Stradling Yocca Carlson & Rauth, P.C.

Wells Fargo Bank, N.A.

“Electronification” of Payments Thursday, January 10, 2019 1:45 pm – 2:15 pm Location: Andreas Session Type: Treasury and Debt Management (T – Technical Subject Areas) Automating the internal approval process and final payment of invoices.

Speakers: Renee Gordon, Wells Fargo Bank Malisa Day, Wells Fargo Bank

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CONFERENCE PRE-CONFERENCE SESSIONS

9:30 am – 4:00 pm TUESDAY, JANUARY 8, 2019

The Art of Public Speaking for Finance Officers: Can You Hear Me Now? Location: Chino Session Type: Leadership and Management (N – Non-technical subject areas) Speaking in public has long been a fear for the majority of our society, and finance officers are no different. Working with numbers is second nature to everyone in our industry, but speaking about numbers in front of people is a different story. This session will explore the vast nuances of public speaking, with an opportunity for attendees to speak in front of their peers. The day will provide solid examples of how to turn fears into opportunities while being a successful speaker and communicator.

Join our instructor as he dissects the intricacies of how to give a solid speech while breaking down the anxiety many feel when they stand in front of people. His many years of speaking in public provide him with a vast array of “tips and tricks” that should help everyone. We hope to see you there for a multi-media rich informational day!

Speaker: Phil Bertolini, Deputy County Executive/Chief Information Officer, Oakland County, Michigan Everything You Ever Wanted to Know About Bonds (but Were Afraid to Ask) Location: Mojave Session Type: Treasury and Debt Management (T – Technical subject areas) This interactive session will demystify the process of issuing municipal bonds by guiding participants through each step in a bond transaction. Topics are arranged chronologically, from the factors that lead an organization to decide to issue bonds to an organization’s post-issuance responsibilities.

Disclosure, the credit rating process, and the bond pricing process will be addressed in detail. The session will also include best practices and resources helpful for you and your organization to navigate through the process, from policy development to the request for proposals (RFP) process and more. Panelists will provide the perspectives of a municipal bond issuer, a municipal advisor, an underwriter, and bond counsel, and offer the latest information about the state of the municipal bond market. The session is intended to be useful both to participants who have never closed a bond issuance on behalf of their organizations and to those wanting to update their knowledge in light of the Security and Exchange Commission’s (SEC) increasing scrutiny of municipal bonds.

Speakers: Debby Cherney, Chief Executive Officer, San Bernardino County Employees’ Retirement Association

Tyler R. Old, Director, PFM Financial Advisors LLC

Cyrus Torabi, Shareholder, Stradling Yocca Carlson & Rauth

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Fundamentals of Municipal Revenues: Taxes Location: Pueblo Session Type: Budget and Financial Planning (T – Technical subject areas) This session will provide participants with a complete review of major municipal revenues. The focus will be primarily on property tax, and sales and use tax, but will also discuss other local option taxes, such as business license tax, utility users tax (UUT), transient occupancy tax (TOT), and property transfer tax. The session will begin with an overview and discussion of the fundamental concepts of taxes for California local agencies. Included will be a brief history of the state and local fiscal relationship, focusing on the various changes in property tax law since the passage of Proposition 13 and the legislative protections that have been gained over the years. This interactive session will also include exercises to help participants understand the complexities of analyzing sales and property taxes, and to gain skills in forecasting and monitoring these important revenues. Participants will receive a copy of the League of California Cities Revenue Handbook.

Speakers: Michael Coleman, Fiscal Policy Advisor, CSMFO and League of California Cities

Paula Cone, President, HdL Coren & Cone

Lloyd de Llamas, Executive Chairman, Hinderliter, de Llamas and Associates

COMPLIMENTARY

HEADSHOT STATION Sites like Linkedin and Facebook are popular ways people network and connect, having a great headshot is critical.

Stop by the Headshot Station to reserve your spot to get your complimentary new professional headshot!

Wednesday, January 9, 2019 – 10:30 am – 3:30 pm Thursday, January 10, 2019 – 7:30 am – 10:30 am

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E A R L Y BI RD EARLY BIRD SESSIONS

Wednesday, January 9, 2019 9:15 am – 10:30 am

True Cost of Implementation, Ongoing Maintenance, and Support Location: Mesquite F/G Session Type: Innovation & IT (T – Technical subject areas) For complex business application procurement, a challenge is how to assess the true cost of implementation and ongoing maintenance and support – including achieving an apples-to-apples comparison of vendor pricing prior to selection. There are many challenges that public sector leaders face when looking to replace a core business application. Identifying what is truly the “best fit” solution is among those challenges; however, identifying the true enterprise cost to implement and maintain an application is sometimes the most challenging. Accurately assessing a vendor price proposal requires looking beyond the price sheets provided. It requires a careful inspection of not only the price sheets, but also the assumptions and notes included with the price sheets, the potential agreement terms, the scope of work proposed, the implementation approach, and ongoing maintenance and support requirements. To achieve an apples-to-apples comparison of vendorproposed pricing, you must factor in the above-mentioned items. This session will cover the following topics: • Understanding the true total cost to implement and total cost to own an enterprise system • Typical vendor pricing elements and factors to consider • Public agency cost considerations and their impact on total cost to implement and total cost to own • Cost risk areas and how to assess and mitigate the risks • Assessing the level of effort including ratios of vendor staff to agency staff • Agency staff backfill considerations and strategies • Steps to prepare for negotiations Panel participants will dive into details that make a difference in the proposal evaluation process, with audience interaction to share peer experiences.

Speakers:

Moderator:

Derek Rampone, Financial Services Manager, City of Redwood City Mike Gomez, Managing Consultant, SDI Presence LLC John Kachmanian, Finance Operations Manager, City of Fremont

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CalPERS Leadership Update – Focus on the Future Location: Madera/Pasadena Session Type: Financial Management (T – Technical subject areas) Pension costs are among the most pressing concerns for municipalities in California. Balancing the need to honor pension obligations to employees while at the same time ensuring adequate funding to perform core services for communities is an increasingly frequent topic on council meeting agendas.

In this session, CalPERS leadership will provide an update on investment strategies designed to maximize investment returns in what is anticipated to be a challenging financial marketplace in the coming years. Other topics include employer cost projections and funding levels, unfunded accrued liability (UAL) payment strategies, the financial necessity provisions in the new amortization policy, and a look at the political landscape impacting pensions in 2019.

Speakers: Marcie Frost, Chief Executive Officer, California Public Employees’ Retirement System

Michael Cohen, Chief Financial Officer, California Public Employees’ Retirement System Moderator: Dan Matusiewicz, Finance Director/Treasurer, City of Newport Beach The Changing Demographics of the Finance Department Location: Mesquite D/E Session Type: Leadership and Management (N – Non-technical subject areas) The numbers are staggering. Approximately 28% of the government workforce is currently eligible to retire, and by 2020, over half of the workforce will shift to the Millennial and Gen Z generations.

The strong job market is also causing tougher competition for new employees. Are you being a good guardian of your financial galaxy and developing strategies to ensure a stable workforce? This session will help you do the following: • Understand current demographic trends affecting finance departments • Identify the underlying currents that are impacting ability to retain talent • Identify tools to use to ensure you attract and retain the best staff • Define the key elements of a successful succession plan • Identify the riskiest areas within an organization to prioritize tasks • Assess the value of educational tools to supplement on the job training This session will provide demographic data on the new workforce and focus on tangible strategies around retention, attraction, and knowledge sharing that you can take back to your home world to build a stronger team.

Speakers: Don Patterson, Director of Finance and Administration, Las Virgenes Municipal

Water District

Susan Munson, Managing Director/Senior Portfolio Advisor, Government Portfolio Advisors

Doug Robinson, President, RCM Robinson Capital Management LLC Moderator: Margaret Moggia, Chief Financial Officer, West Basin Municipal Water District

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E A R L Y BI RD EARLY BIRD SESSIONS

Wednesday, January 9, 2019 10:40 am – 11:30 am

Speed Coaching – Kick Start Your Conference!

Location: Smoketree A/B Session Type: Leadership and Management (N – Non-technical subject areas) This session gives you a lively and engaging way to tap multiple perspectives and instantly broaden your network. CSMFO has a great team of talented volunteer senior professionals who are pleased to help colleagues and rising stars find resources to answer their questions and enjoy their careers. In the course of the session, you will have opportunities to rotate from one coach to another in segments of about 15 minutes each. Learn what you can do to address key issues and grow.

Speakers:

Don Maruska, Director, CSMFO Coaching Program CSMFO Volunteer Coaches

Make it Happen with your CSMFO Member Benefits Location: Smoketree F Session Type: Leadership and Management (N – Non-technical subject areas) Are you interested in expanding your role or pocketbook as a Guardian of Finance? Do you want access to top secrets on how CSMFO can hyper-jumpstart your career growth? Are you looking to make quick connections with other new Guardians? Do you want a quick primer on maximizing the training resources offered through CSMFO? If so, the CSMFO Member Benefits session is where you need to be.

CSMFO structured the conference so that this session stands alone with the Speed Coaching session as a special succession development segment. The goal is to continue the wild success of the First Time Attendee session at the 2018 Riverside Conference by structuring this year’s Member Benefit session to help new and veteran conference attendees alike ensure that the conference’s value extends beyond Friday. CSMFO presidents, committee chairs and members, and chapter chairs will be on hand to share their own paths to success and how they leveraged CSMFO to build their careers. So bring a friend, make a friend, earn CPE, and prioritize investing in you to become the next Guardian of Finance.

Speakers:

CSMFO Leadership

COMPLIMENTARY HEADSHOT STATION Stop by the Headshot Station to reserve your spot to get your complimentary new professional headshot! Wednesday, January 9, 2019 – 10:30 am – 3:30 pm

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C S M F O S TA F F CSMFO STAFF

Melissa Dixon Executive Director

Teri Anticevich Conference Director

Janet Salvetti Conference Director

Candy Retamoza Exhibitor Coordinator

Marisa Anticevich Conference Coordinator

Sarah Erck Deputy Director

Zach Seals Account Assistant

David Blue Garrison Creative Director

Amanda Rae Smith Association/IT Coordinator

Justin Lewis IT Director

Harriet V Commons Program Coordinator

GROOT Communications Specialist

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F UWEDNESDAY, L L AJANUARY G E9, N2019D A GENERAL AND CONCURRENT SESSIONS

Registration Open – 8:00 am – 5:00 pm (Palm Springs Convention Center) Lunch, Opening General Session & Keynote Speaker – 11:45 am – 1:45 pm Concurrent Sessions – 2:00 pm– 4:45 pm Exhibit Hall Open & Vendor Reception – 4:45 pm – 6:30 pm

KEYNOTE

LUNCH & KEYNOTE SPEAKER ROSS SHAFER Wednesday, January 9, 2019 | 11:45 am – 1:45 pm Palm Springs Convention Center – Oasis 4

ROSS SHAFER is a 6-time Emmy Award Winning Comedian and Writer.

Pretty good for pet shop manager moonlighting as a comedian. In l984, a local TV station saw him and decided to hire him as an on-air host.

Ross’ unconventional style was soon spotted by the networks and he moved to Hollywood to host talk/game shows for ABC, Fox, USA, and Comedy Central. What Ross gleaned most from show business was how TV and movies reacted to emerging trends and human behavior shifts.

So in l994, he began studying how customer emotional connections affected organizational growth (or extinction). To that end, he has written 14 H.R. training films on customer service, motivation, and leadership. He is also the author of nine books, including his two newest BEHAVE LIKE A START UP...and SUCCESS: IT’s ON YOU. Today, Ross is one of the most sought after keynote speakers on the subjects of Customer Empathy, Personal Motivation, Leadership and Business Relevance.

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Wednesday, January 9, 2019 – Concurrent Sessions 2:00 pm – 3:15 pm

BATTLE ARMOR TO COMBAT FRAUD Location: Smoketree A/B Session Type: Innovation & IT (F – Fraud)

Electronic fraud has exploded, and terms like imposter fraud, ransom ware, account take-over fraud, cyber fraud, data breaches, and social engineering proliferate our vocabulary. But “battle armor” is evolving and the pace of new tools being made available to fight fraud is increasing. This session will focus on practical applications of tried and true methods, but will also consider how new tools, like account validation and artificial intelligence, are enhancing the available battle armor.

Speakers:

Moderator:

Carrie Corder, Assistant General Manager/Chief Financial Officer, Cucamonga Valley Water District Holger Ebert, Senior Vice President/Division Manager, Wells Fargo Bank, N.A. John Kolar, Vice President, Wells Fargo Bank, N.A. Margaret O’Brien, Revenue and Tax Administrator, City of Oakland

FISCAL YEAR-END PLANNING

Location: Smoketree C Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) The worst time of year for many finance officers is from July to December. Not only is it such a prolonged time period for continuous pressure that causes burn-out for so many, it can be even more complicated given the likely lack of resources that many finance departments face. This session will help finance officers be prepared for unanticipated problems that come up during the year-end closing process, including a suggested strategy for achieving your deliverables month-by-month.

Participants will also be presented with action items that can be accomplished during the fiscal year to make the year-end process less complicated.

Speakers:

Moderator:

Suzanne McDonald, Financial Operations Manager, City of Concord Sharon Rahban Navizadeh, Managing Partner, Rahban CPA and Consulting, Inc. Carol Bouchard, Assistant Finance Director, City of Monterey

CASE IN POINT PRESENTATION BY MGO 2:00 pm – 3:00 pm - Wednesday Monitoring the Cannabis Industry on Local Regulatory and Tax Reporting Requirements Location: Andreas

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ACTUARIAL INFORMATION/VALUATIONS 101

Location: Smoketree D/E Session Type: Budget and Financial Planning (T – Technical subject areas) With the recent attention on pension reform and new Governmental Accounting Standards Board (GASB) reporting requirements for pensions, finance practitioners need to become well versed in how to read actuarial reports, including basic terms, methodology, and information essential to determining your pension plan contribution and funded status. This session will explain what you need to know in clear terms, and will help you translate this complex information for decision makers, employees, bargaining units, and the public.

Speaker: Julian Robinson, Senior Pension Actuary, California Public Employees’ Retirement System Moderator: Mario Rosas, Budget and Treasury Management Analyst, City of Fremont

JUST WHEN YOU THOUGHT YOUR SUMMER WOULD BE FUN! WHAT IT TAKES TO BE SUCCESSFUL AT IMPLEMENTING AN ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM Location: Smoketree F Session Type: Innovation & IT (T – Technical subject areas)

The summer will soon be upon us, but the surfboards will have to wait and the only beach time will be with a laptop in hand. No matter what size government you are or how much financial expertise you have, there are three letters that can make you wish you were lying in the sun – ERP. This session will focus on what finance officers must know to implement a successful ERP system. The session will begin with a discussion of the business needs, planning needs, and resource issues, followed by a technical needs discussion. Finally, the session will wrap up with an overview of the entire ERP implementation process. Finance officers who are currently undergoing this process, or will be in the future, should attend to gain as much knowledge and advice as possible. Please join our speaker as he discusses the nuances of successfully implementing a robust ERP system. Attendees will leave this session with a foundational understanding of the building blocks that make up an ERP, along with the necessary implementation techniques.

Speaker: Phil Bertolini, Deputy County Executive/Chief Information Officer, Oakland County, Michigan Moderator: Karan Reid, Finance Director, City of Concord

CALPERS ACTUARY MEETINGS (by appointment only) Wednesday - 2:00 pm – 5:00 pm Location: Chino/Pueblo

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2019 CSMFO ANNUAL CONFERENCE

RECOGNIZED OBLIGATION PAYMENT SCHEDULE (ROPS) – TO FINAL OR NOT? Location: Mesquite D/E Session Type: Budget and Financial Planning (T – Technical subject areas)

This informative session will discuss legal restrictions and requirements for an agency to file its Last and Final Recognized Obligation Payment Schedule (ROPS), including advantages and disadvantages to consider and what the State Department of Finance (DOF) will allow and request from your agency for approval. The session will be presented by an agency that filed and received approval from the DOF for the City’s Last and Final ROPS in November 2017. Attendees will hear real life experiences and be provided a checklist of items to consider before, during, and after filing a Last and Final ROPS. Speakers:

Moderator:

Karla Campos, Finance Director, City of La Quinta Bill Ihrke, Partner, Rutan and Tucker LLP Stephen Parker, Assistant City Manager, City of Stanton

LESSONS FROM 2018 BALLOTED STORMWATER FUNDING EFFORTS Location: Mesquite F/G Session Type: Financial Management (T – Technical subject areas)

Faced with significant funding shortfalls to comply with storm drainage infrastructure and National Pollutant Discharge Elimination System (NPDES) permit requirements, several Northern California cities took a fresh look and proceeded with balloted funding efforts in 2018. These efforts have included contemporary, newer, post-social-media outreach efforts, along with a combined emphasis on rebuilding local infrastructure, preventing local flooding, and improving water quality.

This presentation will “open the hood” to discuss in-depth, behind-the-scenes lessons learned on challenging balloted property-related fee efforts with very high proposed fee rates in politically charged environments. Also, discussion will include three other survey efforts regarding funding for storm drainage infrastructure and water quality. Finally, an update on several SB231 efforts will be provided.

Speakers:

Moderator:

Edric Kwan, Public Works Director/Town Engineer, Town of Moraga Sean O’Shea, Administrative and Fiscal Services Manager, City of Berkeley Jerry Bradshaw, Senior Engineer, SCI Consulting Group Kathryn Downs, Finance Director, City of Santa Ana

TELLING YOUR STORY – FROM RESUME TO INTERVIEW TO RESULTS

Location: Sierra Session Type: Leadership and Management (N – Non-technical subject areas) Learn how to present yourself effectively so that you can attract and enjoy desired career opportunities. Observe live examples with candidates for Finance Director and Accounting Manager as they present to an interview panel with a recruiter and CSMFO member interview panelists. Gain feedback from interview panelists that you can use for your own career growth.

Speakers:

Moderator:

Scott Catlett, Finance Director/City Treasurer, City of Yorba Linda Laura Nomura, Deputy General Manager, Eastern Municipal Water District Cindy Krebs, Regional Director, Alliance Resource Consulting Don Maruska, Director, CSMFO Coaching Program

2019 CSMFO ANNUAL CONFERENCE

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THE LEADERSHIP ROLE OF FINANCE AND FLSA COMPLIANCE Location: Ventura Session Type: Financial Management (T – Technical subject areas)

Finance professionals are critical in evaluating and ensuring compliance with the Fair Labor Standards Act (FLSA). This session will highlight key areas where Finance can take a leadership role in reviewing common challenges, such as payroll issues (including “regular rate of pay” calculations), timekeeping practices, travel and training time compensation, exemption analysis, and compensatory time off.

With an increase in FLSA claims against public agencies, you can take a proactive step to identify ways to avoid and/or prepare for potential claims. Understanding the litigation process, options for settlements, and strategies to negotiate changes to labor agreements will be reviewed. Developing an FLSA action plan offers Finance an opportunity to plan and protect your agency from costly liability.

Speakers:

Moderator:

Lori Sassoon, Deputy City Manager, City of Rancho Cucamonga Brian Walter, Partner, Liebert Cassidy Whitmore Pamela Arends-King, Chief Financial Officer, South Coast Water District

ECONOMIC UPDATE WITH JIM GLASSMAN

Location: Pasadena Session Type: Budget and Financial Planning (T – Technical subject areas) As managing director with JPMorgan Chase and head economist for J.P. Morgan Chase Commercial Banking, James Glassman provides market insights to help clients better understand the changing national, state, and regional economy and its impact on their organizations. Mr. Glassman also works closely with the firm’s Corporate Sector, including the Chief Investment Office and Investor Relations, as well as the Investment Bank and Government Relations groups, providing financial analysis and research. A publisher of independent research on the principal forces shaping the economy and financial markets, Mr. Glassman is regularly cited in the financial media, where he is also a frequent commentator on economic policy issues. Additionally, he is a long-standing participant in the widely followed Federal Reserve Bank of Philadelphia Survey of Professional Forecasters and the National Association of Business Economists’ panel of macro-economic forecasters.

Speaker: Moderator:

Jim Glassman, Managing Director/Chief Economist, J.P. Morgan Marcus Pimentel, Finance Director, City of Santa Cruz

CASE IN POINT PRESENTATION BY LSL CPAS 3:30 pm – 4:30 pm The Yellow Book and How it Affects Management in Local Government Location: Andreas

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2019 CSMFO ANNUAL CONFERENCE

Wednesday, January 9, 2019 – Concurrent Sessions 3:30 pm – 4:45 pm

GFOA BEST PRACTICES ON BUDGET MONITORING, PERFORMANCE MEASURES, AND SUSTAINABILITY Location: Smoketree A/B Session Type: Budget and Financial Planning (T – Technical subject areas)

The exercise of budgeting is ongoing and far-reaching. It impacts every aspect of an organization’s operations on a daily, if not hourly basis. Budget monitoring and performance management are key tools to help you regularly examine your organization’s operations to identify any potential shortcomings and to find ways to make early course corrections. This session will include examples of monitoring and performance measurement practices and how these relate to GFOA’s new and recently updated best practices on these two essential topics.

Speakers: John Gross, Finance Director/Chief Financial Officer, City of Long Beach

Shayne Kavanagh, Senior Manager, Research, Government Finance Officers Association Moderator: Lorena Quijano, Director of Finance/Technology Services, City of West Hollywood

WATER BUDGET RATE STRUCTURES

Location: Smoketree C Session Type: Financial Management (T – Technical subject areas) Budget based water rates are an increasingly popular rate structure for water agencies in California and Nevada. While many consider water budgets to be centered on conservation, they are actually more geared towards water efficiency. When a water agency plans its system capacity, it bases that planning on a number of factors. One of the principal drivers is the number of residential dwelling units expected, and the corresponding water usage profile for each dwelling unit. A water budget rate structure uses these assumptions as the foundation for the cost of serving each connection. This session will discuss water budget rates in California and how they may help a retail water agency reach its water efficiency goals. This presentation will touch on a number of factors that might be considered when developing a water budget rate structure, including the following: • Budget sizing and pricing • Allocating costs in a manner that meets Proposition 218 requirements • Maintaining defensible rates • Calculating rates for non-residential users.

This presentation will close with an outline of next steps and considerations for any agency considering adopting budget rates.

Speakers:

Moderator:

Robb Grantham, Assistant General Manager – Finance, Santa Margarita Water District Charles Turner, Director of Finance, Eastern Municipal Water District Mark Panny, Lead Analyst, Carollo Engineers, Inc. Stephanie Reimer, Controller, Monte Vista Water District

2019 CSMFO ANNUAL CONFERENCE

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DON’T BREAK THE ICE (INTERNAL CONTROL ENVIRONMENT)

Location: Smoketree D/E Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) Beware of thin ICE (Internal Control Environment)! In this session, we will discuss the structure of a well-designed internal control structure. This includes not only operations, but also reporting and compliance. We will touch on the Committee of Sponsoring Organizations (COSO) report and its five integrated components. The session will conclude with some real examples and some common areas of “thin ICE,” and how you can navigate around them.

Speakers:

Moderator:

Karin Schnaider, Finance Director, City of Tracy David Alvey, Audit Partner, Maze & Associates Monica Lo, Assistant Administrative Services Director, City of Whittier

TRANSACTIONS AND USE TAXES – FROM BALLOT TO COFFERS AND BEYOND Location: Smoketree F Session Type: Budget and Financial Planning (T – Technical subject areas)

While agencies continue to wrestle with balancing the annual budget, reduction in expenditures can sometimes only be temporary and only deals with one side of the ledger. There are now approximately 260 transactions and use taxes (TUTs) in place statewide, some designated for a specific purpose like transportation projects, while others are available for general use. Many more agencies will be putting the question before voters in 2018, and we will also recap those results. Although the thought of additional taxes on a community may seem like a tall hill to climb, many agencies have worked with consultants and their local communities to demonstrate and explain the need for more resources. This session will provide examples of the timelines, workflow, and approaches taken by successful agencies to pass and implement a TUT. If your agency is considering a ballot measure in the future, now is the time to plan.

Speakers:

Moderator:

Matthew Hawkesworth, Finance Director, City of Pasadena Stephen Parker, Assistant City Manager, City of Stanton Bobby Young, Principal, The HdL Companies Christine Paras, Assistant Administrative Services Director, City of Palo Alto

READING THE FINE PRINT: ANALYZING BANK FEES AND THE PROCUREMENT PROCESS Location: Mesquite D/E Session Type: Treasury and Debt Management (T – Technical Subject Areas)

Governments procuring banking services face a daunting task of understanding the often complex and confusing series of bank service fees. This session will work to decode the mystery and provide tips for governments to gain a level of transparency around banking services and the procurement process.

Speakers: Michael Grazer, Operations Chief, Cash Management Division, County of Los Angeles

Linh Lam, Assistant Finance Director/City Auditor, City of Santa Clara

David Tiscia, Executive Director, J.P. Morgan Moderator: Jennifer Leisz, Deputy Director - Financial Services, City of Tustin 28

2019 CSMFO ANNUAL CONFERENCE

YOUR CALPERS CONTRIBUTION PATH(OLOGY)

Location: Mesquite F/G Session Type: Budget and Financial Planning (T – Technical subject areas) So you have managed to set aside funds to help address your growing CalPERS unfunded liabilities.

Perhaps you even expect to be able to pay amounts above future contributions required by CalPERS. Now what? Should you pay-off certain CalPERS bases, and if so, which ones? Or perhaps you reamortized your total unfunded liability payment? Set up a Section 115 supplemental trust? If the money eventually goes to CalPERS, why not just send it there first? If you set up the trust, should you have a policy to eventually move that money out of the trust? There are many options and paths to consider when accelerating your CalPERS funding. This session will provide various options currently available and provide sample analytical measurements to many of these commonly asked questions, along with some guidance on which option might be best for your agency.

Speakers:

Moderator:

Michelle Fitzer, City Manager, City of Pinole Mary Beth Redding, Vice President, Bartel Associates LLC Janna Bogue, Accountant, City of Thousand Oaks

CONGRATULATIONS, YOU ARE THE NEW FINANCE DIRECTOR! NOW WHAT? Location: Sierra Session Type: Leadership and Management (N – Non-technical subject areas)

This session will provide three different perspectives on what to do when you are a new municipal Finance Director. The panel will emphasize experiences of people stepping into the Finance Director position for the first time, and what they learned, what gave them the biggest challenges in the position, and how they communicated with other department heads, city managers, and elected officials, as well as their own staffs. Presenters will discuss formulating action plans, assessing the fiscal condition of the organization, formulating a calendar and strategic plan for the department, and more. Formulating and implementing an annual budget for the first time will also be discussed.

Speakers:

Moderator:

Dustin Claussen, Finance Director, City of Hayward Robert Hamud, Finance Director, City of Snoqualmie, Washington Licette Maldonado, Administrative Services Director, City of Carpinteria Ronnie Campbell, Chief Financial Officer, Metrolink

I AM GROOT!

2019 CSMFO ANNUAL CONFERENCE

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EXHIBIT HALL OPENING! Exhibit Hall Open & Vendor Reception – 4:45 pm – 6:30 pm

GASB 87 AND LEASE ACCOUNTING: IT’S COMING, HOW TO PREPARE

Location: Ventura Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) Come join us for a session covering the implementation of GASB Statement No. 87, “Leases” (GASB 87). While implementation is not required until periods beginning after December 15, 2019, you are not going to want to wait on this topic! Most California agencies will be implementing this standard in fiscal year 2020/21, but the identification and inventorying of leases throughout your organization will be a time-consuming process that requires advance preparation. This not only applies to your organization as a lessee, but as a lessor, as well. GASB 87 requires recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. This is a significant change from current guidance and will most likely have a material impact to your financial statements.

Speakers:

Moderator:

Craig Boyer, Assistant Controller, County of Alameda David Bullock, Partner, MGO, CPAs and Advisors Richard Aragon, Finance Director/Treasurer, Rancho California Water District

THE COLEMAN REPORT (THIS SESSION WILL BE REPEATED)

Location: Pasadena Session Type: Budget and Financial Planning (T – Technical subject areas) In his annual update on local municipal financial conditions and issues, Michael Coleman will discuss the latest hot legislative and budget issues in the Capitol, important legal developments, current trends and issues in key local revenues, including sales tax, property tax, highway users tax, and their related flips and swaps, and the latest on municipal financial health and bankruptcy.

Speaker: Michael Coleman, Fiscal Policy Advisor, CSMFO and League of California Cities Moderator: Kofi Antobam, Administrative Services Director, City of Rancho Mirage

VENDOR RECEPTION Wednesday, January 9, 2019 4:45 pm – 6:30 pm Exhibit Hall – Oasis 1, 2, 3

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2019 CSMFO ANNUAL CONFERENCE

F UTHURSDAY, L L JANUARY A G E10, 2019 NDA GENERAL AND CONCURRENT SESSIONS

Yoga Session – 6:30 am – 7:15 am – Primrose Foyer Registration Open – 7:30 am– 4:30 pm – PALM SPRINGS CONVENTION CENTER Buffet Breakfast in Exhibit Hall – 7:30 am – 8:30 am Exhibit Hall Open – 7:30 am – 3:45 pm Chapter Chair Breakfast in San Jacinto - 7:30 am – 8:30 am Concurrent Sessions – 8:30 am – 5:15 pm Specialty Coffee Break in Exhibit Hall – 9:45 am – 10:15 am Lunch & Keynote Speaker – 11:30 am – 1:45 pm

CSMFO YOGA Start the day off right with an all level vinyasa flow yoga class with CSMFO colleagues. This class is free to attend, and will be on Thursday morning from 6:30 am to 7:15 am. While some yoga mats and towels will be available, please plan to bring your own mat/towel and water if you plan to participate. Light, healthy breakfast snacks will be available after the class! Namaste.

Please note: Registration available for the first 25 participants. Register and reserve your spot at the registration desk!

Thursday, January 10, 2019 6:30 am – 7:15 am Location: Primrose Foyer Sponsored By: Davis Farr LLP

Thursday, January 10, 2019 – Concurrent Sessions 8:30 am – 9:45 am

PUBLIC PENSION BATTLE ROYALE

Location: Smoketree A/B Session Type: Financial Management (T – Technical subject areas) Experts from the academic and actuarial worlds collide in a no-holds barred discussion panel on the past, present, and future of public pensions in the State of California.

Speakers:

Moderator:

John Bartel, President, Bartel Associates LLC Joe Nation, Professor of the Practice of Public Policy, Stanford University Richard Lee, Finance Director, City of San Mateo

2019 CSMFO ANNUAL CONFERENCE

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ACA PENALTIES ARE IN THE MILLIONS: HOW TO DEFEND YOUR CITY Location: Smoketree C Session Type: Financial Management (T – Technical subject areas)

The IRS started to enforce compliance with the Affordable Care Act (ACA) in November 2017. The agency began issuing its tax penalty notice, Letter 226J, to organizations that were not in compliance with the ACA for the 2015 filing year. Penalty notices have been in the millions of dollars – one as high as $17 million – and more are sure to follow for the 2015-reporting year. Also, a new wave of notices is expected to be issued in 2018 for the 2016-filing year. Many organizations are unaware that they are at risk of receiving these tax penalty notices because they do not realize the information errors that are reflected in their ACA filings with the IRS. Additionally, companies may have failed to recognize that ACA penalties can be a probable and estimable contingent liability that must be reported in their financial statements in accordance with the ASC 450 (previously FAS 5). In this session, panelists will discuss how you can identify potential errors in your ACA compliance process and what steps you should take in case you face an IRS tax penalty.

Speakers:

Moderator:

Carlos Carrazco, Finance Director, City of South El Monte Joanna Kim-Brunetti, General Counsel/Vice President of Regulatory Affairs, First Capitol Consulting John Leathers, Director of Product Implementation, First Capitol Consulting Carrie Corder, Assistant General Manager/Chief Financial Officer, Cucamonga Valley Water District

IMPLEMENTING AN IT MASTER PLAN

Location: Smoketree D/E Session Type: Innovation & IT (T – Technical subject areas) Every year there are presentations on how to create an Information Technology (IT) Master Plan. But once the plan is completed, what comes next? The City of Rancho Mirage completed an IT Master Plan in 2016. The Information Services Manager was responsible for plan implementation, with oversight from a City Council Subcommittee and an IT Steering Committee. Panelists will discuss the pros and cons of Council oversight and IT Steering Committee involvement in the IT Master Plan implementation process. They will discuss dealing with ever-changing priorities, making plan revisions, and communicating successes and delays. They will also provide tips and insights of what works and what does not as the organization moves through the implementation of a five-year IT Master Plan.

Speakers:

Moderator:

Jason Jaurigue, Senior Information Services Manager, City of Rancho Mirage Tom Jakobsen, Senior Partner, ClientFirst Technology Consulting Gloriann Sasser, Administrative Services Director, Moraga-Orinda Fire District

COMPLIMENTARY HEADSHOT STATION Stop by the Headshot Station to reserve your spot to get your complimentary new professional headshot! Thursday, January 10, 2019 - 7:30 am – 10:30 am

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2019 CSMFO ANNUAL CONFERENCE

HOW TO EAT AN ELEPHANT...

Location: Smoketree F Session Type: Leadership and Management (N – Non-technical subject areas) Just started a new job and feeling overwhelmed? How do you eat an elephant? This session will share lessons learned from finance professionals who have been in the same position, and how they conquered the elephant, one bite at a time! It can be overwhelming to start at a new agency and realize there is so much to do, to fix, or to create to follow best practices, and there may not be enough staffing or staff willpower to do so. The common tendency is to try to solve every problem you find right away, but once one is solved, 50 more problems appear! We will explore strategies used by seasoned professionals to bring about much needed change in a positive, lasting manner. Main topics that will be discussed include the following: • How to identify needed change, and the landmines of making changes too soon • How to prioritize changes needed and create realistic timelines to do so • How to bring staff on board with the change, even if they are unwilling • How to create positive, lasting change and improve relationships in the process This session will help you “eat the elephant, one bite at a time”!

Speakers:

Moderator:

Pamela Arends-King, Chief Financial Officer, South Coast Water District June Overholt, Finance Director/City Treasurer, City of Glendora Cindy Byerrum, President, Platinum Consulting Group Ernie Reyna, Finance Director/City Treasurer, City of Eastvale

IT CONTROL ENVIRONMENT AND FINANCIAL REPORTING

Location: Mesquite D/E Session Type: Innovation & IT (A – Accounting and Auditing, G – Government) How does the information technology (IT) control environment relate to the risk of material misstatement (RMM) in financial reporting? Common challenges like administrator or root access to the financial applications and separations of duties can be simplified when we look at the risk and design a control that will mitigate the risks.

Speakers:

Moderator:

Ron Puccinelli, Interim Chief Information Officer, City of Fairfield Donald Hester, Information Systems Director, Maze & Associates Matthew Hawkesworth, Finance Director, City of Pasadena

CALPERS ACTUARY MEETINGS (by appointment only) Thursday – 8:30 am – 11:30 am & 1:30 pm – 3:30 pm Location: Chino/Pueblo

2019 CSMFO ANNUAL CONFERENCE

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21 WAYS TO PROVIDE TOP QUALITY CUSTOMER SERVICE

Location: Mesquite F/G Session Type: Leadership and Management (N – Non-technical subject areas) We are all in the service business. Our customers are both internal and external and they expect and need top quality customer service. Each interaction we have on the telephone, at the counter, in a meeting, through email, or at a Council or Board meeting sends a clear message to those we serve regarding our level of dedication to providing excellent customer service. This session focuses on the four-pronged model of meeting the needs of our Customers through Caring, Courteous and Competent behaviors and actions. There are 21 ways to provide top quality customer service, and you will leave this session confident in your organization’s ability to meet standards of excellence.

Speaker: Moderator:

Neil Kupchin, Management and Training Consultant Laura Nomura, Deputy General Manager, Eastern Municipal Water District

TO TELL THE TRUTH: HOW TO PREPARE TOP-SHELF BOND DISCLOSURES Location: Sierra Session Type: Treasury and Debt Management (T – Technical subject areas)

Of all the steps required to issue municipal bonds – legislative and perhaps voter approval, hiring a financing team, obtaining ratings, and going to market – nothing bears more risk for the individual finance official than the preparation of the official statement. This document is subject to federal securities laws, and has been the basis for a number of Securities and Exchange Commission (SEC) investigations, as well as sanctions not only against the issuer, but also against the individual finance officer responsible. Occasionally, the finance officer has even been levied a fine. Many finance officers assume that their lawyers and advisers are responsible for this document, and do not appreciate their responsibilities, and even the risk to their careers that this document can pose if not properly prepared. This panel will include three experienced professionals who will help you develop a strategy to protect not only your city, but yourself.

Speakers:

Moderator:

Lakshmi Kommi, Debt Management Director, City of San Diego David Brodsly, Managing Director, KNN Public Finance Dan Deaton, Partner, Nixon Peabody Brad Wilkie, Management Services Director, City of Lompoc

THE COLEMAN REPORT (REPEAT)

Location: Ventura Session Type: Budget and Financial Planning (T – Technical subject areas) In his annual update on local municipal financial conditions and issues, Michael Coleman will discuss the latest hot legislative and budget issues in the Capitol, important legal developments, current trends and issues in key local revenues, including sales tax, property tax, highway users tax, and their related flips and swaps, and the latest on municipal financial health and bankruptcy.

Speaker: Michael Coleman, Fiscal Policy Advisor, CSMFO and League of California Cities Moderator: Matt Pressey, Finance Director, City of Salinas

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2019 CSMFO ANNUAL CONFERENCE

GASB UPDATE – THE STANDARDS SECTION

Location: Pasadena Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) With OPEB still fresh in our memories, it is now time to begin focusing on the next bank of new GASB standards. Asset retirement obligations, fiduciary activities, leases, and related implementation guides are all front and center. In addition, the Board has tackled a number of practice issues. This session will address what you need to know to implement these new standards.

Speaker:

Moderator:

David R. Bean, Director of Research and Technical Activities, Governmental Accounting Standards Board (GASB) Craig Boyer, Assistant Controller, County of Alameda

CASE IN POINT PRESENTATION BY UFI FINANCIAL SOLUTIONS 10:15 am – 11:15 am Municipalities Looking into the Future: Key Stress Points and Strategies for Adapting to Change Location: Andreas

Thursday, January 10, 2019 – Concurrent Sessions 10:15 am – 11:30 am

STRENGTH IN SECURITY: SECURING OUR TECHNOLOGICAL FUTURE Location: Smoketree A/B Session Type: Innovation & IT (T – Technical subject areas)

The past two years have brought unprecedented challenges in cybersecurity. Companies announced some of the largest cybersecurity breaches in our history, ransom ware ran rampant, email scams lost companies billions, and complex vulnerabilities were revealed. Participants will learn about the following: • The current cyber landscape and how the rapid pace of technology is raising new security concerns; • Specific attacks that target weaknesses in both systems and processes; • How the financial services sector is holistically building cyber resilience through such efforts as “Sheltered Harbor”; and lessons learned that could help you organization; and • How to drive a deeper understanding about risks to your organization and plan to prevent, mitigate, and recover from a cyber incident.

In this session, we will explore cybersecurity risk and how you can protect your municipality, yourself, and your family.

Speaker: Jenny Menna, Senior Vice President and Cybersecurity Partnership Executive,

U.S. Bank Moderator: Kim Sao, Deputy Director of Administrative Services/Finance, City of South Gate 2019 CSMFO ANNUAL CONFERENCE

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BALANCING THE BALANCE SHEET: GOOD HABITS TO ADOPT

Location: Smoketree C Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) A habit is a routine or behavior that is repeated regularly. It occurs so regularly as to be done without conscious thought. Balancing the balance sheet is a core part of preparing for the annual audit, but as years go by and changes in your organization occur, what habits have developed in your department?

Are you doing things the way they have always been done? Have you stopped to evaluate your routines, practices, and habits to see if they encourage timely, accurate account balances? The balance sheet represents the fiscal health of your organization, and development of routines and practices means taking on good habits. This session will go over some key habits to adopt to improve accountability, strengthen internal controls, and reduce potential errors or misstatements. We will cover methods on how to help you get started and tools for on-going management and regular review of your balance sheet accounts. The result will improve your financial reporting and expedite your audits.

Speakers:

Moderator:

Karin Schnaider, Finance Director, City of Tracy Amy Meyer, Audit Partner, Maze & Associates Jennifer Wakeman, Financial Services Manager, City of Lafayette

RESERVES: HOW MUCH IS ENOUGH? A RISK AWARE APPROACH Location: Smoketree D/E Session Type: Financial Management (T – Technical subject areas)

How much money do you need to hold in reserve for your community? Too little could leave you exposed to unexpected losses. Too much could meet with disapproval from your appointed or elected officials. The right amount of reserves requires you to know your risks. What is the probability of an undesirable event and how big of a loss might that cause you? At this session, you will learn how to develop a risk model that defines your biggest risks and their potential impact, and present that information to decision makers. We will show how this helps elected and appointed officials better understand their appetite for risk and reach agreement on a level of reserves that is right for the community.

Speakers: Aileen Ma, Interim Assistant General Manager – Finance and Administration,

Riverside Public Utilities

Dan Matusiewicz, Finance Director/Treasurer, City of Newport Beach

Shayne Kavanagh, Senior Manager, Research, Government Finance Officers Association Moderator: Jennifer Callaway, Finance Director, City of Morro Bay

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2019 CSMFO ANNUAL CONFERENCE

FINANCE OFFICERS GUIDE TO THE TAX MEASURE GALAXY

Location: Smoketree F Session Type: Financial Management (T – Technical subject areas) As the cost of local government continues to rise, municipal leaders must find ways to increase revenues. In November 2016, we saw an unprecedented number of local tax measures on the ballot and an overwhelming majority passed, 51 out of 56 to be exact. Is a local tax measure right for your jurisdiction? What can we learn from these successful campaigns? This session will take participants through the local tax measure process – assessing potential local tax measures, best practices for an effective campaign, and the role of city staff – and address some of the common concerns and myths surrounding local tax measures.

Speakers:

Moderator:

Fran David, Local Government Advisor, EFDAssociates Ben Fay, Partner, Jarvis Fay & Gibson LLP Mike Madrid, Principal, GrassrootsLab Nitish Sharma, Finance Director/Treasurer, City of Davis

DON’T BE A VICTIM OF FRAUD: PROFILE OF A PERPETRATOR Location: Mesquite D/E Session Type: Accounting and Financial Reporting (F – Fraud)

Come join us for a session covering an overview of occupational fraud, risks to the victim organization, perpetrator profiles, and internal controls that can reduce opportunities for employee misconduct in government and public administration organizations. This session will specifically address methods and techniques to safeguard the resources and reputation of your organization, introduce various models to safeguard against fraud, define typical fraudster profiles, and provide detailed suggestions on how to improve internal controls to mitigate the risk of fraud.

Speakers:

Moderator:

Peter Hughes, Assistant Auditor Controller, County of Los Angeles Harriet Richardson, City Auditor, City of Palo Alto Mark Cousineau, Director, MGO, CPAs and Advisors Mike Sung, Deputy Finance Director, City of Fremont

CANNABIS AS A FISCAL SOLUTION – MYTH OR REALITY?

Location: Mesquite F/G Session Type: Financial Management (T – Technical subject areas) This session will take a look back at the fiscal impact of the first year of legalized adult use, including analyzing fiscal models and statewide, regional, and local trends. It will also explore unintended impacts of permitting cannabis businesses in cities. Cash handling and transportation of cannabis revenues, and staffing needs will also be discussed, including federal and banking laws and limitations.

Speakers:

Moderator:

Margaret O’Brien, Revenue and Tax Administrator, City of Oakland Todd Kleperis, Chief Executive Officer, Hardcar Security David McPherson, Cannabis Compliance Director, The HdL Companies Brigitte Elke, Finance Director, City of San Luis Obispo

2019 CSMFO ANNUAL CONFERENCE

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INVESTING WITH ACCOUNTABILITY, CONFIDENCE AND TRANSPARENCY Location: Sierra Session Type: Treasury and Debt Management (T – Technical subject areas)

Public fund investing is becoming more challenging and finance directors are continually seeking tools to empower their investment program and improve their process. At the same time, managers and fiduciaries with oversight responsibilities need ways to stay abreast of the markets and best practices to ensure investment objectives are being met. This session will review three key elements to help meet these goals – Accountability, Confidence, and Transparency – ACT Investing – and provide practical tips and tools to allow all parties in the process to effectively execute investment programs.

Speakers: Pamela Arends-King, Chief Financial Officer, South Coast Water District

Connie Mobley-Ritter, Treasury Director, San Mateo County Transit District

Deanne Woodring, President and Senior Advisor, Government Portfolio Advisors Moderator: Don Patterson, Director of Finance and Administration, Las Virgenes Municipal

Water District

STRATEGIES TO MANAGE INCREASING PENSION COSTS

Location: Ventura Session Type: Financial Management (T – Technical subject areas) The pension rate increases for public agencies are well known and will divert funds from other important priorities and projects. This session will identify strategies available to mitigate these cost increases. Some of the strategies that will be explored in this session include considerations within pension regulations, as well as strategies within the labor relations framework. Topics will include solutions to have employees increase their participation in payment of these benefits, alternatives to cut costs (via agreement and imposition), and methods of restructuring compensation and benefits to minimize impact of pension costs. This session will be focused on CalPERS rules and regulations, but the principles discussed will be applicable to non-CalPERS agencies, as well.

Speakers:

Moderator:

Monica Irons, Human Resources Director, City of San Luis Obispo Steven Berliner, Partner, Liebert Cassidy Whitmore Steve Heide, Finance Director, Chino Valley Fire District

GASB UPDATE – THE BIG THREE

Location: Pasadena Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) The financial reporting model, and revenue and expense recognition projects continue to move through due process. They have now been joined by the note disclosure framework project. Come hear about the future of governmental accounting and financial reporting and how you can help shape that future.

Speaker:

Moderator:

David R. Bean, Director of Research and Technical Activities, Governmental Accounting Standards Board (GASB) Viki Copeland, Finance Director, City of Hermosa Beach

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2019 CSMFO ANNUAL CONFERENCE

KEYNOTE

LUNCH & KEYNOTE SPEAKER CONNIE PODESTA Thursday, January 10, 2019 | 11:30 am – 1:45 pm Palm Springs Convention Center – Oasis 4

Exploring Leadership in a Deeper Way Connie is a game-changing, revenue-building, sales-generating ball of fire whose rare blend of laugh-out-loud comedy, killer take-away strategies, and interactive, no-power-point delivery style have made her one of the most unique and memorable speakers on the stage today. 25 years. Two million people. 1,000 organizations. Hall of Fame speaker. Award-winning author. Seven books. Former Radio/TV personality. Therapist. Expert on the psychology of sales, leadership, change, accountability, and engagement. Amazing ROI. Plus (what we all could probably use in today’s crazy world )… a Comedienne. https://conniepodesta.com/

Thursday, January 10, 2019 – Concurrent Sessions 1:45 pm – 3:00 pm

TELLING YOUR FISCAL STORY: MAKING EFFECTIVE PRESENTATIONS Location: Smoketree A/B Session Type: Financial Management (N – Non-technical subject areas)

An important part of an effective finance officer’s job is communicating complex numbers to elected officials, senior managers, the organization, and the community. The secret to success is simple: do not try to communicate complex numbers; instead, communicate what they mean. This session will present “8 Tips” for making more effective presentations and better telling your fiscal story, both orally and in writing.

Speaker:

Moderator:

Bill Statler, Consultant and Trainer, Retired Director of Finance and Information Technology, City of San Luis Obispo Grace Castaneda, Budget Manager, City of San Mateo

CALPERS ACTUARY MEETINGS (by appointment only) Thursday – 1:30 pm – 3:30 pm Location: Chino/Pueblo

2019 CSMFO ANNUAL CONFERENCE

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CAPITAL ASSETS: BRIDGING THE GAAP BETWEEN ENGINEERING AND FINANCE

Location: Smoketree C Session Type: Accounting and Financial Reporting (A – Accounting and Auditing, G – Government) Accounting for capital assets varies from one organization to the next. Topics discussed will include accounting standards as they relate to capitalization, including examples of what qualifies for capitalization, capitalization versus maintenance expense, and studies that may or may not qualify for capitalization. Discussion will also cover best practices when constructing large assets with different components that have varying useful lives. Construction in progress will also be addressed, including common mistakes to avoid, joint projects, and types of discussions to have with engineering.

Engineering plays a vital role in financial reporting and can help correctly identify components of an asset, asset deletions and impairments, and the scope of the project to help record assets accurately and timely.

Speakers:

Moderator:

Chad Brantley, Director of Finance and Technology Services, Cucamonga Valley Water District Jonathan Foster, Senior Manager, Davis Farr LLP Alberto Preciado, Senior Accountant, Citrus Heights Water District

FISCAL DISTRESS: EARLY WARNING SIGNS AND BEST PRACTICES TO RECOVER Location: Smoketree D/E Session Type: Treasury and Debt Management (T – Technical subject areas)

Please join this discussion covering the full gamut of fiscal distress, from first indicators to full recovery. The speakers have experience evaluating or managing distress situations and will share lessons learned. Topics will include the following: • How can local officials best tell their credit story to the rating agencies and investors?

• How can some entities do the right thing, where others falter?

• What are the warning signs and how to determine if the agency is simply struggling or failing?

• How does lack of funding infrastructure play into the equation?

• What are best practices to maintain credit stability?

• How does the investing community consider past distress in buying decisions?

We hope to make this session informative and interactive, so please bring your questions.

Speakers:

Moderator:

Matt Paulin, Chief Financial Officer, City of Stockton Geoffrey Buswick, Managing Director and Sector Leader, S&P Global Ratings – U.S. Public Finance Jennifer Johnston, Vice President, Franklin Templeton Investments Aileen Ma, Interim Assistant General Manager – Finance and Administration, Riverside Public Utilities CASE IN POINT PRESENTATION BY WELLS FARGO BANK Thursday - 1:45 pm – 2:15 pm “Electronification” of Payments Location: Andreas 40

2019 CSMFO ANNUAL CONFERENCE

FISCAL SUSTAINABILITY AND TECHNOLOGY: LEVERAGING IT STRATEGIES FOR FISCAL HEALTH Location: Smoketree F Session Type: Innovation & IT (T – Technical subject areas)

In today’s world, elected officials and agency leadership recognize the necessity and value technology plays in providing information to the public, improving services to constituents, streamlining operations, improving public safety, and facilitating overall citizen engagement. Unfortunately, the cost of technology is more than just the one-time upfront capital expenditures. It is critical for agencies to consider the long-term, ongoing cost of technology, particularly as agencies look to cloud-based solutions. In this session, participants will learn strategies to keep up with citizen and business technology expectations while dealing with the financial pressures of escalating labor, materials, and retirement costs. This session will provide an understanding of a variety of IT business models and digital transformation strategies to help deliver innovative technology-based services to customers in today’s financial reality. There will also be a discussion of how technology should be factored into fiscal sustainability strategies, as well as a facilitated panel dialogue with audience interaction to share peer experiences and lessons learned.

Speakers:

Moderator:

Patrick Griffin, Vice President, SDI Presence LLC Terry Hackelman, Senior Vice President, SDI Presence LLC Jane Corpus, Assistant Finance Director, City of Milpitas

DEBT FINANCING TRENDS INCLUDING ALTERNATIVES TO ADVANCE REFUNDINGS Location: Mesquite D/E Session Type: Treasury and Debt Management (T – Technical subject areas)

Tax reform 2018 brought more changes and challenges to the public finance market, especially with the elimination of advance refundings. In addition, old borrowing ideas seem to be resurfacing, some for the better and perhaps some not so much. This session will explore several current debt-financing trends available to local governments in California and the pros and cons to consider. In addition to general obligation and revenue bonds, local governments utilize private placement debt, state loans (e.g., state revolving fund), federal loans, public-private partnerships (P3s), etc. In addition, with pensions and other postemployment benefits (OPEB) on the minds of many finance officials, pension obligation bonds and their potential pitfalls will be discussed, including a review of the GFOA advisory on pension obligation bonds.

Speakers:

Moderator:

Lakshmi Kommi, Debt Management Director, City of San Diego Jay Goldstone, Managing Director, MUFG Union Bank Steve Heaney, Director of Public Finance, Stifel Dennis Kauffman, Finance Director, City of Roseville

2019 CSMFO ANNUAL CONFERENCE

41

THE NEW FINANCIAL SUSTAINABILITY FRAMEWORK

Location: Sierra Session Type: Financial Management (T – Technical subject areas) GFOA has been researching a new model for how local governments can become financially sustainable, which is based on a Nobel-prize winning body of work about how communities can make better decisions about shared resources, such as a public budget. It builds on the concepts of longterm financial planning and financial policies. It also raises a number of new concepts that GFOA’s research has shown to be vital to financial sustainability. At this session, you will be introduced to the new framework, learn its essential components, and find out how you can start to put it into practice.

Speakers: Shayne Kavanagh, Senior Director, Research, Government Finance Officers Association

Greg Devereaux, Managing Partner, Worthington Partners Moderator: Scott Catlett, Finance Director, City of Yorba Linda

IMPORTANT DEVELOPMENTS AND TRENDS AFFECTING PUBLIC SECTOR PENSIONS, OPEB, AND OTHER BENEFITS Location: Ventura Session Type: Budget and Financial Planning (T – Technical subject areas)

This session will cover timely developments regarding CalPERS, 1937 Act, and independent public retirement plans, pending pension and retiree health care legislation, vested rights, recent court cases, and other employee benefits “news” of importance to municipal finance officers. The panelists will also discuss benefits trends and developments that need to be on your radar.

Speakers:

Moderator:

Amy Brown, Owner, Public Retirement Journal Jeff Chang, Partner, Best Best & Krieger LLP Jeff Muir, Finance Director, City of Beverly Hills

STANDOUT LEADERSHIP… LEAD LIKE YOU MEAN IT! THE POWER OF ACCOUNTABILITY AND OWNERSHIP TO INCREASE PERFORMANCE Location: Pasadena Session Type: Leadership and Management (N – Non-technical subject areas)

In a perfect world, all employees would be high achieving, self-motivated, engaging, team players who see the big picture and always strive to do their best to get the job done on time without complaining.

Does that sound like the Twilight Zone? Bottom Line: In the real world, many employees simply “meet expectations,” lack initiative, bring their personal life to work, stress over every change, and whine about having to WORK.... on the job! “Enough!” says Human Behavior and Leadership Development expert Connie Podesta, who has empowered thousands of leaders worldwide with the attitudes, mindsets, and strategies necessary to create a team that’s willing, able, and excited to get the job done THE RIGHT WAY! With her signature blend of comedy and “tell-it-like-it-is” delivery, Connie takes you inside the minds of even your most difficult employees so you can turn negative attitudes into positive, entitlement into accountability, complacency into productivity, complaining into solutions, and “that’s not my job” into ownership.

Speaker: Moderator:

Connie Podesta, Connie Podesta Presents LLC David Cain, Retired Finance Director/Treasurer 42

2019 CSMFO ANNUAL CONFERENCE

DESSERT & EXHIBITOR PRIZE DRAWINGS IN EXHIBIT HALL – OASIS 1, 2, 3 3:00 pm – 3:45 pm

Make sure to stop by and see if you’ve won the exhibitor booth prizes!

CSMFO will also be offering a prize drawing. Must be present to win!

NUMBERS ARE MY FRIEND: WHY DO I NEED TO TALK ABOUT THEM?

Thursday, January 10, 2019 | 4:00 pm - 5:15 pm Location: Oasis 4 Session Type: Leadership and Management (N – Non-technical subject areas) Finance officers often find themselves in situations where they need to present their work to legislative bodies or their constituents. All day long, these dedicated professionals work with numbers to ensure that budgets are balanced and government operates costeffectively. It is when those numbers have to be turned into words that the anxiousness begins. Recent studies show that people are more afraid of public speaking than they are of death. In this session, we will explore how to battle against the angst that so many feel when it comes to speaking in public so that dying regains the number one spot for fear. Please join our speaker as he discusses the “ins and outs” of public speaking while breaking down the fears and turning them into opportunities. Attendees will leave this session with the understanding that the speaker – and not the audience – controls his/ her own destiny. We hope you enjoy what is expected to be a fun and intriguing general session!

Speaker:

Phil Bertolini, Deputy County Executive/Chief Information Officer, Oakland County, Michigan.

2019 CSMFO ANNUAL CONFERENCE

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ROCKET

RocketS Cosmic Casino AND Cinema

Join us for our annual Thursday night event! Take a trip to another galaxy—place your bets at the casino, play some bar games amongst friends, or enjoy food and cocktails while watching a movie under the “stars”.

Thursday, January 10, 2019 6:00 pm – 10:00 pm Primrose Ballroom & Foyer

CSMFO AFTER PARTY The party never ends at CSMFO! Following this event will be an after party at the Hotel Zoso. Join us for late night dancing with a DJ, snacks, and networking!

Transportation will be provided. Event ends at 12 midnight.

Attendance is complimentary at both events for full conference registrations. Guest tickets (ages 21+) are available for purchase for $115 prior to the event.

(Tickets include entry to both Rocket’s Cosmic Casino & Cinema and the CSMFO After Party.)

Get ready for a stellar time!

Thursday, January 10, 2019 9:00 pm – 12:00 am Hotel Zoso

F U L L A G E NDA CHAPTER NETWORKING BREAKFAST KEYNOTE SPEAKER AND MORE!

FRIDAY, JANUARY 11, 2019 Registration Open – 7:30 am – 12:00 pm Breakfast – Chapter Networking – 8:00 am – 9:00 am - Oasis 4 Concurrent Sessions – 9:15 am – 10:30 am Closing General Session & Keynote Speaker – 10:45 am – 12:00 pm - Oasis 4

Friday, January 11, 2019 – Concurrent Sessions 9:15 am – 10:30 am

ARTIFICIAL INTELLIGENCE AND DETECTING FRAUD IN GOVERNMENT Location: Smoketree A/B Session Type: Accounting and Financial Reporting (F – Fraud)

Governments process a high-volume of transactions everyday. Learn how artificial intelligence and machine learning can help governments discover anomalies in their data to reduce fraud and increase efficiencies in management. We will walk you through a real life example of how artificial intelligence assisted an entity in discovering improper payments and procurements with 90% less effort than manually reviewing such transactions. Leveraging available technology can dramatically improve results and restore public confidence.

Speakers:

Moderator:

Tatiana Szerwinski, Assistant Finance Director, City of Beverly Hills Tim Bryan, Advisory Partner, Crowe Katherine Lai, Partner, Crowe Andrew Thompson, Revenue Supervisor, City of San Rafael

CALPERS ACTUARY MEETINGS (by appointment only) Friday – 9:00 am – 10:30 am Location: Chino/Pueblo

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2019 CSMFO ANNUAL CONFERENCE

LOCAL GOVERNMENT FINANCE AND EMERGENCY MANAGEMENT – A FINANCE OFFICER’S ROLE Location: Smoketree C Session Type: Financial Management (T – Technical subject areas)

When the next catastrophic earthquake or wildfire comes to your California community, how will you respond as a local government Finance Officer? A 500-year flood? A cyberattack on your financial and human resources (HR) systems? In Part I of this two-part presentation, hear from a professional emergency manager and finance professional about how to set the stage for the recovery of response-related costs through federal and State disaster assistance. Hear tips on how to effectively integrate finance with your local emergency management organization, how to build disaster cost recovery into your finance and HR systems, and other best practices and tools to help you do the job when the time comes. In Part II, you will hear from experienced information technology (IT) auditors on best practices for protecting your systems, preventing cybersecurity breaches, and recovering your systems when they fail. Particular focus will include recovery of IT processes, systems, applications, and network assets used to support critical business processes.

Speakers: Steve Flaherty, Principal Auditor, City and County of San Francisco

Nelson Ho, Supervising IT Auditor, City and County of San Francisco

Alec S. Tune, Emergency Manager, Office of the Controller, City and County of San Francisco Moderator: Suzanne McDonald, Financial Operations Manager, City of Concord

ACCOUNTING AND FINANCIAL REPORTING FOR DEBT

Location: Smoketree D/E Session Type: Treasury and Debt Management (A – Accounting and Auditing, G – Government) A government’s reporting and disclosure about its debt is one of the most scrutinized elements of its financial reporting. This session will review the current Governmental Accounting Standards Board (GASB) guidance related to accounting and financial reporting for debt and the different reporting of financing authorities among local governments. Pronouncements reviewed will include GASB Statement No. 86, “Certain Debt Extinguishment Issues,” GASB Statement No. 88, “Certain Disclosures Related to Debt,” GASB Statement No. 89, “Accounting for Interest Costs During the Period of Construction,” and an update on GASB’s current project of re-examining conduit debt reporting.

Speakers:

Moderator:

Patricia Song, Fiscal Services Manager, City of Irvine Debbie Harper, Partner, LSL CPAs Christopher Woidzik, Controller, San Diego County Water Authority

2019 CSMFO ANNUAL CONFERENCE

47

DEVELOPING TRUST WITH YOUR COMMUNITY AND SUCCESSFULLY HOLDING YOUR PROPOSITION 218 PUBLIC HEARING Location: Smoketree F Session Type: Financial Management (T – Technical subject areas)

In the past, water and wastewater service providers were often unseen and unsung heroes. Recently, however, the increasing costs of delivering these vital services, combined with the generalized mistrust of government and a flood of conflicting – and sometimes incorrect – information, have had an effect on the public’s trust in agency rate calculations. As rate setting becomes increasingly complex and confusing, the challenge of clearly explaining the needs and value of your services becomes mission critical. A well-developed plan for executing the rate approval process is essential to garnering public trust and their acceptance for any rate increase. This panel will discuss these challenges and provide you with valuable tools and insights to successfully navigate a Proposition 218 public hearing process.

Speakers:

Moderator:

Lana Haddad, Director of Government and Public Affairs, Long Beach Water Department Kevin Mascaro, Director of Finance, Western Municipal Water District Sanjay Gaur, Vice President, Raftelis Financial Consultants Marshall Eyerman, Chief Financial Officer/City Treasurer, City of Moreno Valley

PUT IT IN WRITING: INCORPORATING ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), AND POLICY OBJECTIVES Location: Mesquite D/E Session Type: Treasury and Debt Management (T – Technical subject areas)

As public interest heats up around environmental, social, and governance (ESG) issues like climate change and gun control, municipal investors are looking to adopt and implement socially responsible investment mandates. But where does that process begin? And how do you balance ESG objectives with your primary investment objectives? One approach is to avoid socially adverse industries like fossil fuels, tobacco, alcohol, and weapons (referred to as “negative screening”), while another approach is to seek companies that have a direct impact on positive social change like clean energy (referred to as “positive screening”). Everyone has a different understanding of what constitutes an ESG issue, and each screening approach—along with the combinations and variations in between—has a different impact on the portfolio. Bottom line: it is a lot to consider. During this session, panelists will discuss the importance of clearly defining ESG objectives in your investment policy language and factors to consider as you build a socially responsible portfolio. You will hear from a municipal investor currently in the midst of building an ESG framework, a leading global provider of ESG research and ratings, and an investment advisor who has helped public agencies implement a socially responsible strategy.

Speakers:

Moderator:

Nitish Sharma, Finance Director/Treasurer, City of Davis Trevor David, Senior Associate, Sustainalytics Monique Spyke, Managing Director, PFM Asset Management LLC Michael Solorza, Administrative Services Director, City of Pico Rivera

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2019 CSMFO ANNUAL CONFERENCE

THE PHOENIX RISES: BRINGING BELL BACK TO THE BOND MARKET

Location: Mesquite F/G Session Type: Treasury and Debt Management (T – Technical subject areas) Following news articles on excessive salaries and other irregularities at the City of Bell, the city faced numerous challenges. Among the consequences were the withdrawal of all of its bond ratings, litigation with a private lender, and investigations by both the Securities and Exchange Commission (SEC) and the Internal Revenue Service (IRS). Much has changed in the last nine years, and just recently the City was able to restore its prior bond rating and issue general obligation refunding bonds to generate taxpayer savings. The effort to restore investment grade ratings, obtain bond insurance, and attract investors challenged an experienced financing team. This panel will reunite that team to discuss these challenges and the various lessons learned. This is a story with a happy ending.

Speakers:

Moderator:

Tineke Norrdin, Finance Director, City of Bell David Brodsly, Managing Director, KNN Public Finance Ben Geare, Associate Director, S&P Global Ratings Jose Vera, Managing Director, Stifel, Nicolaus & Co. Allison Tong, Accountant, West Basin Municipal Water District

SALES TAX AND THE FUTURE OF RETAIL: TRENDS AND PREDICTIONS Location: Ventura Session Type: Budget and Financial Planning (T – Technical subject areas)

The retail industry is undergoing an enormous transformation, leaving many asking, “What is the future of retail?” Is the industry struggling, transforming, or heading towards retail apocalypse?

Will the rapid growth in online shopping lead to the demise of physical stores? How are these trends changing the way developers plan new retail development? This session will focus on recent retail trends and present the factors impacting growth and contraction in major industry sectors and geographic areas of California. Attendees will get a glimpse into the future to see how technology, consumer preferences, and hyper-customization are driving rapid change in the retail landscape.

Speakers:

Moderator:

Karan Reid, Finance Director, City of Concord Andy Nickerson, President, The HdL Companies Denise Ovrom Principal, The HdL Companies Cheryl Fyfe, Assistant Finance Director, City of Santa Cruz

2019 CSMFO ANNUAL CONFERENCE

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CREATING A LEADERSHIP LEGACY THAT CAN LIVE FOREVER

Location: Pasadena Session Type: Leadership and Management (N – Non-technical subject areas) The demographics of our organizations are rapidly changing. We are losing experienced, knowledgeable, and hopefully wise leaders and employees at an alarming rate. The workforce will be getting younger and less experienced moving forward, while we lose important organizational knowledge. Here is the good news – you can begin building a leadership legacy today that will live forever through the efforts of others as you place emphasis on being a coach, mentor, teacher, trainer, and adviser. This highly interactive session will challenge you to define what you wish your leadership legacy to be, and then provide you with the tools to play it forward.

Speaker: Moderator:

Neil Kupchin, Management and Training Consultant Juliana Demers, Revenue Manager, City of El Segundo

KEYNOTE

CLOSING KEYNOTE SPEAKER ALEX SHEEN Friday, January 11, 2019 | 10:45 am – 12:00 pm Palm Springs Convention Center – Oasis 4

“BECAUSE I SAID I WOULD” Alex Sheen is the founder of because I said I would, a social movement and nonprofit dedicated to bettering humanity through promises made and kept. Sparked by the loss of his father, Alex and his organization send “promise cards” to anyone anywhere in the world at no cost. Alex is someone who truly honors commitment. He once walked over 240 miles across the entire state of Ohio in 10 days to fulfill a promise.

Since his father’s passing on September 4, 2012, because I said I would has sent over 4.47 million promise cards to over 15o countries. The promises written on these cards have made headlines around the world. His charitable projects and awareness campaigns have been featured on ABC World News with Diane Sawyer, CBS Nightly News, Fox News, CNN, The Today Show, Good Morning America, NPR, The Los Angeles Times, and many other programs. He has also been featured on the cover of Spirit Magazine, honored as a Steve Harvy “Harvey’s Hero” and was the closing TED speaker at TEDxUtica and TEDxYouth@Austin. Alex’s efforts in social media were featured in BuzzFeed’s “Most Important Viral Videos of 2013 and have made the #1 spot on the front page of Reddit.com over 10 times.

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2019 CSMFO ANNUAL CONFERENCE

SPONSORS

THANK YOU TO OUR EXHIBITORS AND SPONSORS

I N F I N I T Y S T O N E E X H IBI T O R

DI A M O ND E X H IBI T O R S

S A P P H I R E E X H IBI T O R S Avenu Insights & Analytics/MuniServices Crowe LLP Davis Farr LLP Eadie & Payne LLP Ferguson Waterworks | Meter & Automation First Empire Securities Hilltop Securities Inc. J.P. Morgan PFM Stifel, Nicolaus & Company, Incorporated The Pun Group, LLP U.S. Bank Vavrinek, Trine, Day & Co., LLP White Nelson Diehl Evans LLP Willdan Financial Services Wilmington Trust, N.A. 2019 CSMFO ANNUAL CONFERENCE

51

G O LD E X H IBI T O R S AccuFund ACOM Solutions Aquorn, Inc. Bank of the West BBVA Compass BerryDunn Best Best & Krieger BLX Group LLC BNY Mellon BondLink CalPERS CalTRUST CAMP Cantor Fitzgerald & Co. Caselle Software CentralSquare Technologies Chandler Asset Management ClientFirst Technology Consulting Columbia Capital Management, LLC Complus Data Innovations, Inc. DataProse Billing Solutions David Taussig & Associates F.H. Black & Company Inc. Fieldman, Rolapp & Associates, Inc. First Capitol Fitch Ratings GovInvest Inc. GovPayNet GovSpend Harris & Associates HCA Asset Management Holman Capital Corporation IBank InfoSend Inc. Insight Investment Jones Hall

KNN Public Finance Lincoln Financial Group Manufacturers Bank Matrix Consulting Group Maze & Associates MUFG Union Bank Multi-Bank Securities, Inc. Municipal Finance Corporation MuniTemps Staffing NBS OpenGov Opus Bank Oracle PARS Payment Service Network, Inc. Paymentus Piper Jaffray Plante Moran Point & Pay Public Trust Advisors Questica Budget Raymond James Revenue & Cost Specialists Richards, Watson & Gershon Rogers, Anderson, Malody & Scott, LLP RSG, Inc. S&P Global Ratings SCI Consulting Group SDI Presence LLC Spicer Consulting Group The Baker Group Trane Turbo Data Systems, Inc. VALIC, an AIG Company Webb Municipal Finance, LLC Zions Bank Corporate Trust

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2019 CSMFO ANNUAL CONFERENCE

S I L V E R E X H IBI T O R S Association Reserves Assured Guaranty Bartel Associates, LLC Build America Mutual California Municipal Treasurers Association California Special Districts Alliance Citizens Business Bank ClearSource Financial Consulting Empower Retirement Enterprise Fleet Management Gray CPA Consulting Harmari by LTAS ICMA-RC

ISG Keenan & Associates Lumesis, Inc. Professional Credit Promontory Interfinancial Network, LLC Rahban CPA & Consulting Inc Simpler Systems Springbrook Software Stradling SymPro Utility Cost Management LLC Van Iwaarden Associates

N O N - E X H IBI T O R - S P O N S O R S Bank of America Merrill Lynch Citigroup East West Bank Government Portfolio Advisors VLF, LLP

GOLF SPONSORS HdL Companies Hilltop Securities PARS Rogers, Anderson, Malody & Scott, LLP Trane Energy Services Vavrinek, Trine, Day & Co., LLP

TENNIS SPONSORS Bank Of The West LSL CPAs Oracle

2019 CSMFO ANNUAL CONFERENCE

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CON VENTION

A N D R E A S E A S T

N O R T H

C A L L E

A L V A R A D O

an

R O A D

EAST POOL DECK

A M A D O

ADMINISTRATIVE OFFICES

amado parking = 480 spaces

WEST POOL DECK

TO AIRPORT

T A H Q U I T Z

C A N Y O N

dr

ea

s

W A Y

andreas parking = 400 spaces

TO DOWNTOWN PALM SPRINGS

R O A D

RENAISSANCE MEETING ROOMS & PALM SPRINGS CONVENTION CENTER

= Information Desk Services - Local Dining Suggestions - Local Dining Reservations - Area A ractions/Tours - Maps/Directions - Transportation: Taxi Hotel Shu le & Limousine - Airline Boarding Pass Printing - Lost and Found

PARKING

= ATM

A V E N I D A

C A B A L L E R O S east lot parking

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2019 CSMFO ANNUAL CONFERENCE

NOTES: -(108) 10x10 BOOTHS -( 1 ) 20x40 BOOTH -( 2 ) 20x30 BOOTHS -(24) 6’ TABLE TOPS -ALL AISLES ARE NOTED

Mesquite Room B

20’

Mesquite Room B

Dress

Dress

321 420

221 320

12’

323 422

223 322

12’

TT2

Mesquite D

TT1

20’ TT4

Mesquite E

TT3

403 502

405 504

20x30

Urban Futures, Inc.

205 304

203 302

407 506

20x40

303

311 410

LOUNGE with Charging Station

409

421 520

423 522

425 524

W

207 306

Pre-Function

208 206 204 202 12’

109 107 105 103

15’

111 210

313 412

315 414

115 214

113 212

317 416

FOOD STATIONS

325 424

225 324

28’

Freight Door

W

M

117 216

15’

121 123 125 127

220 222 224 226

FOOD STATIONS

Stor

Sec

Womens

mrose A

BOH Circ

12’

8’

Mesquite F

ENTRANCE

20x30

CSMFO

503

TT6

Smoke Tree A

Mesquite G

TT5

TT8

Smoke Tree B

Mesquite H

TT7

703 802 12’

705 804

605 704 603 702

707 806

607 706

10’

711 810

713 812

715 814

515 614 511 610

12’

721 820

FOOD STATIONS

723 822

621 720 10’

725 824

717 816

513 612

Freight Freight Door Door

623 722

12’

Mens

625 724

Womens

517 616

521 620

523 622

12’

FOOD STATIONS

525 624

Womens

Green Rm

Mens

CSMFO 2019

Mens

TT24 TT23 TT22 TT21 TT20

TT19 TT18 TT17 TT16 TT15

TT14 TT13 TT12 TT11 TT10

55 TT9

2019 CSMFO ANNUAL CONFERENCE

ARCADE

Palm Springs Convention Center - Oasis Ballroom 1, 2 & 3 Palm Springs, California

4

E X H IBI T H A L L EXHIBIT HALL

E X H IBI T O R S EXHIBITORS

BOOTHS 214 AccuFund 204 ACOM Solutions 109 Aquorn, Inc. 302 Avenu Insights & Analytics/ MuniServices 210 Bank of the West 324 BBVA Compass 704 BerryDunn 206 Best Best & Krieger 208 BLX Group LLC 105 BNY Mellon 306 BondLink 222/224 CalPERS 322 CalTRUST 506 CAMP 623 Cantor Fitzgerald & Co. 202 Caselle Software 523 CHANDLER ASSET MANAGEMENT 317 ClientFirst Technology Consulting 323 Columbia Capital Management, LLC 625 Complus Data Innovations, Inc. 421 Crowe LLP 503 CSMFO 705 DataProse Billing Solutions 207 David Taussig & Associates 403 Davis Farr LLP

412 Eadie & Payne LLP 420 F.H. Black & Company Inc. 513 Ferguson Waterworks | Meter and Automation 524 Fieldman, Rolapp & Associates, Inc. 423 First Capitol 621 First Empire Securities 424 Fitch Ratings 125 GovInvest Inc. 806 GovPayNet 713 GovSpend 113 Harris & Associates 225 HCA Asset Management 502/504 HdL Companies 226 Hilltop Securities, Inc. 515 Holman Capital Corporation 220 IBank 612 INFOSEND, INC. 212 Insight Investment 725 J.P. Morgan 717 Jones Hall 422 KNN Public Finance 107 Lincoln Financial Group 221/320 LSL CPAs 216 Manufacturers Bank 723 Matrix Consulting Group

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2019 CSMFO ANNUAL CONFERENCE

203 Maze & Associates 511/610 MGO LLP 711 MUFG Union Bank 707 Multi-Bank Securities, Inc. 325 Municipal Finance Corporation 624 MuniTemps Staffing 111 NBS 223 OpenGov 123 Opus Bank 121 Oracle 703 PARS 614 Payment Service Network, Inc. 702 Paymentus 407 PFM 127 Piper Jaffray 622 Plante Moran 722 Point & Pay 521 Public Trust Advisors 321 Questica Budget 205 Raymond James 520 Revenue & Cost Specialists 103 Richards, Watson & Gershon 706 Rogers, Anderson, Malody & Scott, LLP TABLES 14 Association Reserves 24 Assured Guaranty 6 Bartel Associates, LLC 3 Build America Mutual 21 California Municipal Treasurers Association 7 California Special Districts Alliance 5 ClearSource Financial Consulting 20 Empower Retirement 15 Enterprise Fleet Management 16 Gray CPA Consulting 8 Harmari by LTAS

2019 CSMFO ANNUAL CONFERENCE

425 RSG, Inc. 802 S&P Global Ratings 522 SCI Consulting Group 117 SDI Presence LLC 304 Spicer Consulting Group 405 Stifel, Nicolaus & Company, Incorporated 720 CentralSquare Technologies 715 The Baker Group 517 The Pun Group, LLP 414 Trane 525 Turbo Data Systems, Inc. 311/410 Tyler Technologies 416 U.S. Bank 303 UFI (Urban Futures Inc.) 724 VALIC, an AIG Company 721 Vavrinek, Trine, Day & Co., LLP 313 Webb Municipal Finance, LLC 603/605 Wells Fargo Bank N.A. 616 White Nelson Diehl Evans LLP 607 Willdan Financial Services 620 Wilmington Trust, N.A. 315 Zions Bank Corporate Trust

17 ICMA-RC 22 ISG 4 Keenan & Associates 10 Lumesis, Inc. 18 Professional Credit 23 Promontory Interfinancial Network, LLC 19 Rahban CPA & Consulting Inc 1 Simpler Systems 13 Springbrook Software 2 Stradling 12 SymPro 11 Utility Cost Management LLC 9 Van Iwaarden Associates

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2019 CSMFO ANNUAL CONFERENCE