171853 04/29/2009 a CITY OF CARMEL, INDIANA VENDOR: 00352458 Page 1 of 1
0 ONE CIVIC SQUARE GOVERNMENT FINANCE OFFICERS AS %ECK AMOUNT: $93.00
CARMEL, INDIANA 46032 3076 EAGLE WAY
CHICAGO IL 60678 -1030 CHECK NUMBER: 171853
CHECK DATE: 4/2912009
D EPARTMENT ACCOUNT PO NUMBER I NVOICE NUMBER AMOUNT DESCRIPTION
601 5023990 100709 46.50 OTHER EXPENSES
651 5023990 100709 46.50 OTHER EXPENSES
4
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For, your convenience, the GFOA is offering this coursb :four times in 2009.
Program Information (Please check one) Registration Fees (Please check one)
May 20, 2009 June 10 2009 0x$65 Active Government Member $90 Nonmember Government
October 7, 2009 December 2 2009 $110 Member Private Sector $130 Nonmember Private Sector
Please Print or Type Registration Fee
Indicate if you are faxing this form. Fax accepted only with credit card Group Discount
payment or purchase orders. Do Not Mail the Original.
REGISTRATION TOTAL
Name: C el rG -1) 0 c9 rnC
Publications
Title: C r U Quantity
a NEW! What Everyone Needs to Know About �J
Employer: L �vr r t rn e I Lt, �t PS br p
r the New Fund Balance
Address: 5 J l)Ie S vd S L` cp
(Members $20 /Nonmembers $30)
Purchasers from Illinois add 10.25%,
City: Cl' -r✓ Washington, D.C. add 6% sales tax (unless exempt)
State /Province: /1 Zip /Postal Code: `1L vs L Add handling charge (for all billed orders) $8.00
Add shipping charge, if applicable
Telephone: 3 i _I L'
PUBLICATION TOTAL
Fax: S Full -time students and bookstores receive a 25 percent discount on all
products, unless otherwise noted.
E-mail: ryl c_ rYl a{ Gc rn 6L C' F oh J
Shipping
C1 Check box to indicate if you are substituting for an active member.
Unless otherwise specified, all merchandise will be shipped via 1st -class
mail at no additional charge to the purchaser. Please allow 1 -2 weeks for de-
Active Member livery. The following alternative shipping methods are available on request
and will be billed to the purchaser.
Active Member Name: UPS Ground 2 -day UPS Next -day UPS
Please photocopy this form for additional registrants. 3 -day UPS Select Other (please specify)
Due to the number of registrations received, the GFOA cannot
fax /e -mail confirmations. Confirmations will be sent via U.S. mail. Payment Information (Please check One)
Fee must be paid in U.S. dollars by check, credit card, or purchase order.
Registration fee is per person, not per group. Early and /or student ayment by Check; Make check payable to: GFOA
registration discounts do not apply to Internet training. Send to: GFOA 3076 Eagle Way Chicago, IL 60678 -1030
Register and pay for 3 -9 participants and receive 10 percent off the total Payment by Credit Card, Purchase Order, Mail, or Fax:
cost of the registrations. Register and pay for 10 or more participants (Fax: 312 977 -4806)
and receive 15 percent off the total cost of the registrations. To qualify for GFOA 203 North LaSalle Street Suite 2700
the group discount, registrations must be submitted together. Individual Chicago, IL 60601 -1 21 0
registrations submitted separately or after the original group is submitted
will not qualify for the group discounts. American Express Diner's Club Discover Card
Cancellation requests must be made in writing to the GFOA. All cancella- MasterCard VISA
tions received five business days before the event date will incur a $20
administrative fee. No refunds will be issued after that date. Name on Card:
Substitutions: A one for -one substitution of a nonmember for an active
member is allowed. If your organization has a current GFOA member on Account Number:
staff who is not participating in these training seminars, a nonmember
may attend in his /her place at the member rate. You must provide the mem- Exp. Date: (Mandatory)
ber number and /or name of the GFOA member on the registration form.
Inquiries: For information regarding administrative policies such as Signature:
complaints and refunds, please contact the GFOA at training@gfoa.org
or at 312 977 -9700. Please Bill Me. You must include a purchase order number.
Payment must be received for all registrations prior to the event date.
The GFOA is registered with the National Association of State Boards of P.O. No:
Accountancy (NASBA) as a sponsor of continuing professional education
on the National Registry of CPE sponsors. State boards of accountancy have
final authority of the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be addressed to the:
National Registry of CPE Sponsors Government Finance Officers Association
150 Fourth Avenue North Suite 700 203 North LaSalle Street, Suite 2700
CPE Nashville, TN 37219 -2417 Chicago, Illinois 60601 1210
SPONSORS www.nasba.org 312- 977 -9700 fax: 312-977-4806 wivmgfoa.org
30409
Just Announced I Internet Training on The New Fund Balance Page 1 of 2
McManama, Carol S
From: GFOA Training [Announcements @gfoa.org]
Sent: Tuesday, April 14, 2009 7:00 PM
To: McManama, Carol S
Subject: Just Announced Internet Training on The New Fund Balance
Having issues viewing this in your email client try the browser version
.L!. R, N ENT l`lNANC 0 tS ASSC CIATl P
New guidance from the Governmental Accounting Standards Board (GASB) in Statement No. 54, Fun(
Reporting and Governmental Fund Type Definitions, substantially alters the focus and terminology use(
balance in government financial statements. It also offers significant clarification on the appropriate use
revenue funds and capital projects funds.
The GFOA has developed a 100 minute Internet interactive training seminar on The New Fund Balanc(
changes. For your convenience the seminar is being offered four times in 2009.
Course: The New Fund Balance Internet training seminar
Dates: May 20, June 10, October 7, and December 2
Time: 2:00 p.m. 3:40 p.m. (ET)
Program: The following topics will be examined:
The nature of fund balance and its traditional components,
The need for change,
The new components of fund balance under GASB Statement No. 54,
The relationship of the new components to the old components, and
The proper use of special revenue hinds and capital projects funds.
Instructor: Stephen J. Gauthier, director of GFOA's Technical Services Center. Gauthier has spoken e
governmental accounting and auditing topics and is the author of numerous publications, including Go,
Accounting, Auditing, and Financial Reporting (GAAFR or "Blue Book and most recently, What Eve
Know About the New Fund Balance.
Fees: $65 Active Government Member /$90 Nonmember Government
$110 Member Private Sector /$130 Nonmember Private Sector
Registration: Online I Mail /Fax I More Information
4/15/2009
Just Announced I Internet Training on The New Fund Balance Page 2 of 2
CPE: 2 Credits
Recommended Reading: What Everyone Needs To Know About the New Fund Balance Purchase you
release today on the GFOA's e- store Quantity discounts are available. E -mail publications for more inf
Questions? E -mail training
.vww.gfoa.org
Unsubscribe by replying with unsubscribe in the subject
4/15/2009
For yourconvenience, the GFOA is offering this coursefour times in 2009
Y
Spring 2009 saw the release of Governmental Accounting Standards Board (GASB) Statement No. 54,
Fund Balance Reporting and Governmental Fund Type Definitions. This newest GASB guidance substan-
tially alters the focus and terminology used to report fund balance in governmental funds. It also offers
significant clarifications on the appropriate use of special revenue funds and capital projects funds.
The Government Finance Officers Association (GFOA) has developed a 100 minute Internet interactive
training seminar, The New Fund Balance, to explain the changes. Combining lecture and exercises, the
program will examine:
the nature of fund balance and its traditional components, 2 CPE
the need for change, Credits
the new components of fund balance under GASB Statement No. 54,
the relationship of the new components to the old components, and
the proper use of special revenue funds and capital projects fund. 1:2
The instructor for this program will be Stephen J. Gauthier, director of GFOA's Technical Services Center.
Gauthier has authored numerous publications, including Governmental, Accounting, Auditing, and financial
Reporting Blue Book
It's Easy to Participate How It Works
The GFOA's Internet training is delivered to Participants will receive e- mailed instructions
attendees via a secure Web site and audio within two weeks of the program date.
conferencing service. View materials on secure Internet site.
Equipment Needed Ask questions at any time during the course.
A computer with a Web browser to view the Test your mastery of the material with
presentation. interactive exercises.
A phone to hear the presentation. (Speaker Comprehensive PowerPoint presentation
phone recommended, but not required.) supplied for ready reference.
There is probably no single number in a typical state
or local government's financial statements that attracts
more attention and discussion than fund balance.
This publication offers a practical way for anyone
with an interest in state or local government
finance to understand the new presentation
x set forth in GASB Statement No. 54.
Recommended To learn more, order online,
Reading or register for this event, visit
www•gfoa.org•
M1
VOUCHER 095518 WARRANT ALLOWED
110000 IN SUM OF
GOVERNMENT FINANCE OFFICERS A
Dept. 77 -3076
Chicago, IL 60678
Carmel Wastewater Utility
ON ACCOUNT OF APPROPRIATION FOR
Board members
PO INV ACCT AMOUNT Audit Trail Code
100709 01- 7040 -08 -$34-92
S�
L& .5r7
Voucher Total $34-V
Cost distribution ledger classification if
claim paid under vehicle highway fund
Prescribed by State Board of Accounts City Form No. 201 (Rev 1995)
ACCOUNTS PAYABLE VOUCHER
CITY OF CARMEL
An invoice or bill to be properly itemized must show, kind of service, where
performed, dates of service rendered, by whom, rates per day, number of units,
price per unit, etc.
Payee
110000
GOVERNMENT FINANCE OFFICERS AS Purchase Order No.
Dept. 77 -3076 Terms
Chicago, IL 60678 Due Date 4/21/2009
Invoice Invoice Description
Date Number (or note attached invoice(s) or bill(s)) Amount
4/21/2009 100709 $34.87
hereby certify that the attached invoice(s), or bill(s) is (are) true and
orrect and I have audited same in accordance with IC 5- 11- 10 -1.6
Date Officer
9
For your:comfenie.nee, the'GFOA is offering this course four times -in 2009.
I
Program Information (Please Check one) Registration Fees (Please check one)
May 20, 2009 June 10 2009 1/$65 Active Government Member $90 Nonmember Government
Actober 7, 2009 December 2 2009 $110 Member Private Sector $130 Nonmember Private Sector
Please Print or Type Registration Fee
Indicate if you are faxing this form. Fax accepted only with credit card Group Discount
payment or purchase orders. Do Not Mail the Original.
REGISTRATION TOTAL b-5,
Name: C of f0� l ra v� d-
Publications
Title: er Quantity
Employer. a
NEW! What Everyone Needs to Know About
Ltr t sn r I- L t,
the New Fund Balance
Address: 7 U 3 r J A) S Vt/ S f ii (Members $20 /Nonmembers $30)
Purchasers from Illinois add 10.25
City: Li r of Washington, D.C. add 6% sales tax (unless exempt)
State /Province: h Zip /Postal Code: `'L C L Add handling charge (for all billed orders) $8.00
Add shipping charge, if applicable I 9
Telephone: 3 i 7' ..1 G (71 0)
PUBLICATION TOTAL
Fax: 3 7 5 7/ s Full -time students and bookstores receive a 25 percent discount on all
products, unless otherwise noted.
E -mail: »'I C m 1 -4 sa; e
j Shipping
Check box to indicate if you are substituting for an active member. Unless otherwise specified, all merchandise will be shipped via 1st -class
mail at no additional charge to the purchaser. Please allow 1 -2 weeks for de-
Active Member H: livery. The following alternative shipping methods are available on request
and will be billed to the purchaser.
Active Member Name: UPS Ground 2 -day UPS Next -day UPS
Please photocopy this form for additional registrants. 3 -day UPS Select Other (please specify)
Due to the number of registrations received, the GFOA cannot payment Information (Pease check ore)
tax /e-mail confirmations. Confirmations will be sent via U.S. mail.
Fee§ must be paid in U.S. dollars by check, credit card, or purchase order.
Registration fee is per person, not per group. Early and /or student Vayment by Check: Make check payable to: GFOA
registration discounts do not apply to Internet training. Send to: GFOA 3076 Eagle Way Chicago, IL 60678 -1030
Register and pay for 3 -9 participants and receive 10 percent off the total Payment by Credit Card, Purchase Order, Mail, or Fax:
cost of the registrations. Register and pay for 10 or more participants (Fax: 312 977 -4806)
and receive 15 percent off the total cost of the registrations. To qualify for GFOA 203 North LaSalle Street Suite 2700
the group discount, registrations must be submitted together. Individual Chicago, IL 60601 -1210
registrations submitted separately or after the original group is submitted
will not qualify for the group discounts. American Express Diner's Club Discover Card
Cancellation requests must be made in writing to the GFOA. All cancella- MasterCard VISA
tions received five business days before the event date will incur a $20
administrative fee. No refunds will be issued after that date. Name on Card:
Substitutions: A one for -one substitution of a nonmember for an active
member is allowed. If your organization has a current GFOA member on Account Number:
staff who is not participating in these training seminars, a nonmember
may attend in his /her place at the member rate. You must provide the mem- Exp. Date: (Mandatory)
ber number and /or name of the GFOA member on the registration form.
Inquiries: For information regarding administrative policies such as Signature:
complaints and refunds, please contact the GFOA at training ®gtoa.org
or at 312- 977 -9700. Please Bill Me. You must include a purchase order number.
Payment must be received for all registrations prior to the event date.
The GFOA is registered with the National Association of State Boards of P.O. No:
Accountancy (NASBA) as a sponsor of continuing professional education
on the National Registry of CPE sponsors. State boards of accountancy have
final authority of the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be addressed to the:
National Registry of CPE Sponsors Government Finance Officers Association
150 Fourth Avenue North Suite 700 203 North LaSalle Street, Suite 2700
CPE Nashville, TN 37219 -2417 Chicago, Illinois 60601 -1210
SPONSORS www.nasba.org 312- 977 -9700 fax: 312- 977 -4306 vv viv. q oa.org
30409
Just Announced I Internet Training on The New Fund Balance Page 1 of 2
McManama, Carol S
From: GFOA Training [Announcements @gfoa.org]
Sent: Tuesday, April 14, 2009 7:00 PM
To: McManama, Carol S
Subject: Just Announced Internet Training on The New Fund Balance
Having issues viewing this in your email client try the browser version
GOVERN ENT, FINANCE OFFICERS A8§bC1*T, -10Id
New guidance from the Governmental Accounting Standards Board (GASB) in Statement No. 54, Func
Reporting and Governmental Fund Type Definitions, substantially alters the focus and terminology uses
balance in government financial statements. It also offers significant clarification on the appropriate use
revenue funds and capital projects finds.
The GFOA has developed a 100- minute Internet interactive training seminar on The New Fund Balancc
changes. For your convenience the seminar is being offered four times in 2009.
Course: The New Fund Balance Internet training seminar
Dates: May 20, June 10, October 7, and December 2
Time: 2:00 p.m. 3:40 p.m. (ET)
Program: The following topics will be examined:
The nature of fund balance and its traditional components,
The need for change,
The new components of fund balance under GASB Statement No. 54,
The relationship of the new components to the old components, and
The proper use of special revenue funds and capital projects funds.
Instructor: Stephen J. Gauthier, director of GFOA's Technical Services Center. Gauthier has spoken e;
governmental accounting and auditing topics and is the author of numerous publications, including Goti
Accounting, Auditing, and Financial Reporting (GAAFR or "Blue Book and most recently, What Eve
Know About the New Fund Balance.
Fees: $65 Active Government Member /$90 Nonmember Government
$110 Member Private Sector /$130 Nonmember Private Sector
Registration: Online I Mail /Fax I More Information
4/15/2009
Just Announced I Internet Training on The New Fund Balance Page 2 of 2
CPE: 2 Credits
Recommended Reading: What Everyone Needs To Know About the New Fund Balance Purchase you
release today on the GFOA's e- store Quantity discounts are available. E -mail publications for more inf(
Questions? E -mail training
.vww.gfoa.org
Unsubscribe by replying with unsubscribe in the subject
4/15/2009
For your.'convenience, the GFOA is offering this course "four times in 2009.
z I
I s .y Y
f'
Spring 2009 saw the release of Governmental Accounting Standards Board (GASB) Statement No. 54,
Fund Balance Reporting and Governmental Fund Type Definitions. This newest GASB guidance substan-
tially alters the focus and terminology used to report fund balance in governmental funds. It also offers
significant clarifications on the appropriate use of special revenue funds and capital projects funds.
The Government Finance Officers Association (GFOA) has developed a 100 minute Internet interactive
training seminar, The New Fund Balance, to explain the changes. Combining lecture and exercises, the
program will examine:
the nature of fund balance and its traditional components, 2 CPE
the need for change, Credits
the new components of fund balance under GASB Statement No. 54,
the relationship of the new components to the old components, and
the proper use of special revenue funds and capital projects fund.
The instructor for this program will be Stephen J. Gauthier, director of GFOA's Technical Services Center.
Gauthier has authored numerous publications, including Governmental, Accounting, Auditing, and Financial
Reporting Blue Book
It's Easy to Participate How It Works
The GFOA's Internet training is delivered to Participants will receive e- mailed instructions
attendees via a secure Web site and audio within two weeks of the program date.
conferencing service. View materials on secure Internet site.
Equipment Needed Ask questions at any time during the course.
A computer with a Web browser to view the Test your mastery of the material with
presentation. interactive exercises.
A phone to hear the presentation. (Speaker Comprehensive PowerPoint presentation
phone recommended, but not required.) supplied for ready reference.
y9
There is probably no single number in a typical state
or local government's financial statements that attracts
more attention and discussion than fund balance.
a
This publication offers a practical way for anyone
with an interest in state or local government
finance to understand the new presentation
set forth in GASB Statement No. 54.
er
Recommended To learn more, order online,
Reading or register for this event, visit
www•gfoa•org•
Prescribed by State Board of Accounts City Form No. zui (Kev I99b)
ACCOUNTS PAYABLE VOUCHER
CITY OF CARMEL
An invoice or bill to be properly itemized must show, kind of service, where
performed, dates of service rendered, by whom, rates per day, number of units,
price per unit, etc.
Payee
110000 V
GOVERNMENT FINANCE OFFICERS Purchase Order No.
Dept. 77 -3076 Terms
Chicago, IL 60678 Due Date 4/21/2009
Invoice Invoice Description
Date Number (or note attached invoice(s) or bill(s)) Amount
4/2112009 100709 $58.13
iereby certify that the attached invoice(s), or bill(s) is (are) true and
irrect and I have audited same in accordance with IC 5- 11- 10 -1.6
Date Officer
/OUCHER 091677 WARRANT ALLOWED
110000 IN SUM OF
-30VERNMENT FINANCE OFFICERS
)ept. 77 -3076
'ahicago, IL 60678
Carmel Water Utility
ON ACCOUNT OF APPROPRIATION FOR
Board members
INV ACCT AMOUNT Audit Trail Code
y� S
100709 01- 6040 -08 $58,1,3
a Voucher Total t3 I
:;ost distribution ledger classification if
;[aim paid under vehicle highway fund