Page 8 - 2021 Spring Conference

Breakout Session 2

Thursday - 12:50 pm

201: Preparing Capital Assets to be Audit Ready

This presentation will be providing AASBO members knowledge to prepare their district for capital assets
as the year end approaches. We will cover the big-picture perspective. We will provide you guidance and
questions you need to ask your district colleagues to keep your capital assets audit ready.
Topics will include:
• Construction in Progress
• Inventories
• Dispositions and respective authorizations
• Information on the CAFR
• Reconciliation
• Setting up capitalized assets to depreciate accurately

Speakers: Joseph León - Casa Grande Elementary School District & Aaron Vix - Aaron Vix, CPA, CFE
Track: Accounting

203: FAR/SLP Applications and the Impact for Future Funding (Tips & Tricks)

Coronavirus has impacted many areas of school district operations leaving no one area immune to
direct or unintended consequences. With some federal and statewide grants being tied to free and
reduced-price lunch information and the lack of responses from the parent community, this could cause
additional harm in the loss of entitlement or allocation-based grants that are distributed based on the
“free and reduced-price lunch” percentages. This session will guide the participant through some
considerations and tips and tricks for increasing the application return rate and how to prepare for a
potential loss of funding.

Speaker: Jill Barragan - Paradise Valley Unified School District
Track: Child Nutrition

205: Payroll and HR Law 101

Bring your toughest payroll and HR questions for an interactive session on the legal fundamentals im-
pacting payroll and HR. We will give a brief history of the Americans with Disabilities Act, the Family
Medical Leave Act, the Fair Labor Standards Act and Arizona law on record retention. Then try to stump
us with the most challenging issues you’ve had in payroll and HR questions.

Speakers: Dale Ponder - Crane Elementary School District & Carrie O’Brien &
Jennifer MacLennan - Gust Rosenfeld
Track: Human Resources/Payroll