Below are links to past training sessions and resources related to accounting and reporting.
Below is a list of finance related associations and boards that can be helpful resources for individuals working in or interested in finance.
Council on Financial Assistance Reform (COFAR) - COFAR is comprised of an interagency group of federal executive branch officials to coordinate financial assistance. Activites include providing recommendations to the Office of Management and Budget on policies and actions necessary to effectively deliver, oversee and report on grants and cooperative agreements.
GASB Statement No. 87, Leases
GASB Implementation Guide 2019-3, Leases
GASB Implementation Guide 2020-1, Update 2020 (questions 4.6 - 4.17)
GASB Implementation Guide 2021-1, Update 2021 (questions 4.4 - 4.22)
Accounting entries - proposed
Accounting profiles - proposed
Decision Tree - Lessee
Decision Tree - Lessor
Lease Data Matrix
Oregon Bond Index - as of July 1, 2021
Oregon Bond Index - as of July 1, 2022.pdf
Oregon Bond Index - current
Survey results reporting template
Training video (includes audio)