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2026 CORE COURSE & SCHEDULE
ACCOUNTING & FINANCIAL REPORTING
Introduction to Governmental Accounting LEVEL: Foundational The Introduction to Government Accounting course welcomes all participants with a general interest in accounting. This two-day course provides an overview of basic accounting concepts and terminology. Important topics that are unique to governmental accounting are highlighted throughout the course. Participants with all levels of experience are welcome. The course covers these topics:
Virtual Course Dates: February 10 & 11, 2026 8:30 am – 11:30 am Instructors: Debbie Harper, Retired Partner, LSL (February, March, May, September, November)
Intermediate Accounting & Financial Reporting LEVEL: Intermediate The Intermediate Governmental Accounting/Financial Reporting class welcomes all accountants who are new to the government sector and anyone who would like to gain a better understanding of governmental accounting and financial reporting. This three-day course focuses on the year-end close process and annual financial reporting, in addition to a review of certain governmental accounting concepts. Participants with new or expanding responsibilities for government accounting and financial reporting are encouraged to attend. To obtain the maximum benefit from this course, attendees should have previously attended the CSMFO Introduction to Governmental Accounting course, or equivalent. Virtual Course Dates: March 10, 17 & 24, 2026 1:30 pm – 4:30 pm Instructor: Irwin Bornstein, Municipal Finance Consultant & Retired Assistant City Manager/Director of Administrative Services, City of Mission Viejo
Accounting for Capital Assets LEVEL: Intermediate Accounting for capital assets can be a major challenge for local governments. Gain a better understanding of this complex topic in CSMFO’s foundational course. This half-day training provides participants with real-life examples and instruction for how to properly account for capital assets. The course covers the following:
This is a not-to-be-missed nuts-and-bolts course that will help you dive into everything you ever wanted to know about capital assets! Virtual Course Dates: April 22, 2026 8:30 am – 12:00 pm Instructors: Jonathan Foster, Partner, Davis Farr LLP Investment Accounting LEVEL: Intermediate This course provides valuable and in-depth investment accounting training. The course covers the major concepts that impact how governments account for investments, as well as the financial reporting requirements under current GASB pronouncements. The two-day class also includes investment terminology, types of investment vehicles, and a discussion of internal controls surrounding investment transactions. This is a not-to-be-missed nuts-and-bolts course that will help you dive into everything you ever wanted to know about accounting for investments! Virtual Course Date: August 4 & 5, 2026 9:00 am – 12:00 pm Instructors: Amy Meyer, Partner, Maze & Associates
Advanced Specialty Topics LEVEL: Advanced In response to feedback from CSMFO core accounting and financial reporting courses, we are pleased to offer a series of two- and three-hour sessions on advanced specialty topics. Debt Reporting (2 CPE): Agencies don’t issue debt often – but when they do, they want the accounting and reporting to be accurate! The Debt Reporting Specialty class reviews how to report debt issuances, including new and refunding debt. This session includes examples of how to record debt on both the modified and full accrual basis. In addition, the impact of refunded debt and how it impacts the deferred inflows/outflows of resources is discussed, along with the proper financial statement disclosure information and examples of journal entries. Compensated Absences (2 CPE): This session provides a comprehensive overview of the new accounting and financial reporting requirements under GASB Statement No. 101, Compensated Absences. Participants will explore the key principles, scope, and objectives of the Statement, focusing on recognition, measurement, and disclosure of compensated absences such as vacation, sick leave, and other paid time off within governmental entities. The session includes practical examples, discussion of implementation challenges, and guidance on transitioning from previous standards. Lease Accounting & Reporting (2 CPE): With the advent of the new rules embodied in GASB Statement No. 87, Leases, agencies are faced with new accounting and reporting complexities. This Lease Reporting Specialty class reviews lease reporting both as a lessee and as a lessor. There are examples for an interactive overview of reporting and recording lease activity in a government agency. This session provides a comprehensive understanding of lease accounting, compliance requirements, and disclosure guidelines. Participants will walk-through the accounting entries, as well as disclosure information needed to report whether using a third-party software system or an internal tracking system. Subscription-Based Information Technology Arrangements (SBITA) Reporting (2 CPE): With the advent of the new rules embodied in GASB Statement No. 96, Subscription-Based Information Technology Arrangements, agencies are faced with new accounting and reporting complexities. This SBITA Reporting Specialty class reviews subscription-based information technology arrangements reporting for government end-users. There are examples for an interactive overview of reporting and recording SBITA activity in a government agency. This session provides a comprehensive understanding of SBITA accounting, compliance requirements, and disclosure guidelines. Participants will walk-through the accounting entries, as well as disclosure information needed to report whether using a third-party software system or an internal tracking system. Pension & OPEB Reporting (3 CPE): This course focuses on the accounting for two types of common GASB 68 pension employer plans, Agent Multiple-Employer plans and Cost-Sharing plans, as well as a GASB 75 Single Employer OPEB plan. This session provides examples for an interactive walk-through for reporting and recording pensions and OPEB in a government agency. Participants will walk-through the accounting entries for reporting pensions and OPEB, as well as allocated pension/OPEB related items across multiple funds. Virtual Course Dates: Debt Reporting March 18, 2026 9:00 am – 11:00 am Instructor: Debbie Harper, Retired Partner, LSL (Debt, Leases)
BUDGETING & FINANCIAL ANALYSIS
ABCs of Municipal Finance LEVEL: Foundational In response to popular demand, CSMFO is excited to offer its “ABCs of Municipal Finance” course. This course is for anybody interested in learning the basics of local government finance. Topics covered include how finance departments are organized, the roles of each functional area, what you need to know about accounting, and the major financial documents, such as the budget and annual financial report, financial policies, and key legal frameworks. While the course is designed to be an introduction to local government finance, participants with all levels of experience are welcome. VIRTUAL COURSE DATES: February 4, 2026 8:30 am – 12:00 pm INSTRUCTOR(S): Russ Branson, Founder, Russ Branson Consulting
California Local Budgeting – Part 1 LEVEL: Foundational The California Local Budgeting Course welcomes all local government professionals who would like to gain a better understanding of the role that budgeting plays in financial management. This two-day introductory course is comprised of two separate 3-hour modules: Module I: Foundations of Budget Management is the broadest, providing an overview of budgeting in government, types of government budgets, accounting for budget analysts, and the budget’s relationship to long-term financial planning. Overview of Module I: Foundation of Budget Management
Module II: Building the Budget delves into best practices for the budget process, personnel budgeting, and non-personnel, revenue, expenditures and capital projects and debt. Overview of Module II: Building the Budget
These two modules are led by experts in the field and provide a detailed overview of how public agency budgets work. The content is designed for individuals who are newer to the public sector field of finance. VIRTUAL COURSE DATES: January 14 & 15, 2026 9:00 am – 12:00 pm INSTRUCTOR(S): David Cain, Retired Director of Finance, City of Fountain Valley
California Local Budgeting – Part 2 LEVEL: Advanced Part 1 of the California Local Budget Course (consisting of Module I, “Foundations of Budget Management,” and Module II, “Building the Budget”) provides the basics for local agency budget development. Part 2, consisting of the final two 3-hour modules, will cover more advanced budgeting concepts for finance managers and directors. Module III: Provides more in-depth information on the essential elements of an outstanding budget document; budgeting best practices; GFOA and CSMFO awards criteria; and tools for reporting this financial information to your organization and community via various engagement tools. These engagement tools will include a look at the “Priority Based” budgeting model as a means to address your community’s service priorities. Module IV: Covers advanced budgeting concepts and examines the legal and policy framework of budgeting, along with budget monitoring. It also examines staff dynamics with a focus on finance committees, and agency staff and department managers, along with a discussion of the variety of competing interests and priorities within our communities. Time will be spent looking at budgeting pitfalls through the “lessons learned” from others along with tools to help develop political astuteness. There will also be information on the essential tools used for longer term financial planning to ensure long-run fiscal sustainability. VIRTUAL COURSE DATES: January 28 & 29, 2026 9:00 am – 12:00 pm INSTRUCTOR(S): David Cain, Retired Director of Finance, City of Fountain Valley
Financial Management & Analysis – Modules 1 & 2 LEVEL: Foundational CSMFO has developed a four-part course in Financial Management and Analysis. You will learn from practitioners with a deep understanding of financial management concepts about how best to implement sound managerial and financial policy decisions. These decisions are then oriented towards achieving the goals and priorities of the organization while helping to achieve financial sustainability. The first part of this course, consisting of Modules 1 and 2, is scheduled for two days and provides the foundation to understanding several key financial management and analysis concepts and tools. Module 1 provides context for the importance of these issues and provides an understanding of best practices, assessing fiscal condition, and effective data collection and analysis techniques. Module 2 discusses fiscal policies in detail, long-term financial planning, effective cost allocation, and properly valuing and setting aside resources for needed facility, vehicle/equipment, maintenance, and other recurring needs. Virtual Course Dates: May 6 & 7, 2026 9:00 am – 12:00 pm Instructors: David Cain, Retired Director of Finance, City of Fountain Valley
Financial Management & Analysis – Modules 3 & 4 LEVEL: Advanced CSMFO has developed a four-part course in Financial Management and Analysis. You will learn from practitioners with a deep understanding of financial management concepts about how best to implement sound managerial and financial policy decisions. These decisions are then oriented towards achieving the goals and priorities of the organization while helping to achieve financial sustainability. The second part of this course, consisting of Modules 3 and 4, is scheduled over two days. It builds on the foundation of the first two modules, and goes into more depth about financial management analysis, including opportunities to work through various case studies and learn about forecasting, analysis, and reporting in practice. Module 3 covers how to manage short-term resources and obligations, the importance of internal controls, understanding the roles of cash, treasury, and investment management, and budgetary control through legislative agenda management. It also provides an understanding of periodic monitoring and reporting of fiscal condition along with some practical examples and case studies. Module 4 offers specific financial health diagnostic tools, identifying tools to analyze complex data and key elements of financial statement analysis. Included are discussions about practical tools for financial condition analysis, financial forecasting, and financial statement analysis, along with a variety of case studies and exercises. Successful Outcomes:
Virtual Course Dates: June 10 & 11, 2026 9:00 am – 12:00 pm Instructors: David Cain, Retired Director of Finance, City of Fountain Valley
Professional Development Public Speaking for Finance Professionals LEVEL: Foundational Your communication style and your core values are part of everything you do every day, whether that’s your digital presence, public speaking, or even what it says about your own personal identity. In this half-day foundational skills session, explore and reflect on your personal values and how they manifest themselves in everyday life. Learn how to overcome your fear of public speaking (if you fear it) and how to speak more effectively in public. Ultimately, learn to connect with your audience and be more confident in who you are. This workshop breaks down what to do into bite size and actionable chunks. The session is engaging with exercises that allow you to move around, interact with others, and do some self-reflection. Learn, practice, master. and have fun! In-Person Course Dates and Locations: TBD Instructor: Steve Yu, Chief Operating Officer/Chief Financial Officer, UCLA South Bay Weekend Training LEVEL: Foundational Weekend Training is an intensive two-and-a-half-day program that covers a broad range of municipal finance content. The course provides participants with education, professional development, and skills necessary to carry out a high level of professionalism in the field of municipal finance. Generally held in November, Weekend Training is one of the most affordable programs available. Full registration includes two nights lodging, meals, seminar materials, and up to 20 hours of professional educational training. Topics covered typically include the following:
Attendance is limited to 40, which enables attendees to network with members and develop long lasting relationships. In-Person Course Dates and Location (Northern California): Venue TBD Instructors: Various |
11/1/2025 » 12/31/2025
Membership Renewal
12/3/2025 » 12/4/2025
Financial Management & Analysis - December 3 & 4, 2025