Michigan School Business Officials

The documents found on this page have been provided from a number of sources. MSBO is providing them as a service to its members. If you have a school business document that you feel would be useful to other districts and do not see it listed, please let us know. Any Word or Excel document can easily be customized for your district. You must have the free Acrobat Reader software installed on your computer in order to open PDF documents.

MSBO Business Manager/CPA Workshop (6/5/13)

• AICPA Government Audit Quality Center Update;Updates for Yellow Book, A133, GASB, & Other; Questions and Answers by Eric Formberg
• Accounting and Auditing Alert 2012-13 and Michigan School Auditing Manual 2013 Review; Corrective Action Plans;  Internal Control Findings by Naomi Krefman & Gloria Suggitt
• Office of Field Services – Grant Monitoring; PARS vs. Semi-Annual Certifications; Field Monitor, District and Auditor Expectations for 2013 by Becky Pennington
• MDE Update; School Aid Update; 1022/FID; Section 25/E by Dan Hanrahan, Glenda Rader, & Phil Boone
• State Aid Notes and Other Changes to School Bonding and Borrowing by Bev Bonning & Kim Lindsay
• “Doing the Right Thing” an Ethical Discussion by Phillip Saurman & Jennifer Chambers
• State Budget Update by Bethany Wicksall
• “SKE Patrol”- New Auditing and Accounting Procedures for 2013 by Bruce Dunn
• MPSERS Accounting/Reporting Issues; Reporting/Payment of UAAL – 20.96%; 3% Retiree Health Care Contribution Update; Rate Forecast; Future Considerations by Steve Crippen & Angie Schrauben

Financial Statement Preparation (6/4/13)

• Understanding the Implications of SAS #112 by Robert Dwan
• Funding Level Financial Statements: District Wide Financial Statements and Reconciliation by Melissa Day & Chris Geck
  • Major Fund Test Answers
  • GASB 34 Adjustments Exercises with Answers
  • GASB 34 Statement Example with Answers
• Notes to the Financial Statements; Required Supplementary Information; Additional Information; GASB 54 / GASB 63 & 65; Schedule of Expenditures of Federal Awards & Related Notes; Exhibits A-I by Melissa Day & Chris Geck
• Management Discussion & Analysis by Kent Cartwright

MDE/MSBO Workshop (10/23/12)

MSBO/MDE Update by David Martell & Dan Hanrahan

Introduction to School Business (9/26-27/2012)

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Up North School Finance Committee (9/21/12)

Business Manager/CPA Workshop (6/6/2012)

Financial Statement Preparation Workshop (6/5/2012)