Understanding Your Government's Financial Statement Under the 2018 KMAAG



Understanding Your Government's (City, School, or County) Financial Statement Under the 2018 KMAAG presented by Swindoll, Janzen, Hawk & Loyd, LLC's Scot Loyd, CPA, CGFM, CFE, CGMA. Each KMAAG presentation will specialize in either City, County or School format to give each government entity the attention they deserve in order to better understand their own government's financial statement. An additional hour has been added to each training session in order to help you better understand how fraud can occur in your government entity. These fraud stories will be spread throughout the day's agenda.


Tuesday, October 31st
Thursday, November 9th  Sold Out
Tuesday, November 7th
Tuesday, November 28th
Thursday, November 2nd
Tuesday, November 21st


Swindoll, Janzen, Hawk & Loyd, LLC
McPherson office
123 S. Main
McPherson, KS 67460
$149 per attendee
**Registration deadline is two (2) business days prior to your seminar date.
Contact our office at
or 620.662.3358 for late registrations if online is closed.
You can pay by credit card or check (select "Show other payment options").
All registrations are final and refunds will not be issued.

If you have attended these training sessions in the past, this fall session will continue to provide more detail - drilling down into your specific government:

  • 2018 Kansas Municipal Audit and Accounting Guide (KMAAG) changes
  • Linking your records to your government's (City, County or School) financial statement (including the notes) - covering cash, depository coverage, investments, revenue, expenditures, payroll and debt and YES, KPERS unfunded liability disclosure.
  • Continuing study:  REAL WORLD stories of Fraud that help you identify fraud risks in your government entity before it occurs. BE PROACTIVE!
  • How to split up duties in a smaller government environment so there are not weaknesses in segregation of duties.
  • How do you spot a Material Misstatement in your financial statements?
  • Group exercises throughout the day!

All seminars will begin at 9:00 a.m. and end no later than 4:31 p.m. A light breakfast will be provided at each seminar; lunch will not be provided; however, cookies will be provided at the afternoon break. (Schedule below.)


CPE Calculation: 451 minutes-60 minutes (lunch-30 minutes (breaks)=361 minutes divided by 50 minutes = 7.22 CPE units or rounded to 7 CPE units. (CPE credit for 7.0 hours)

KMAAG Seminar Agenda

9:00 - 9:30

Welcome And Overview Of Your Day...
KMAAG Reporting Hub & Financial Statement Big Picture.

9:30 - 10:15

 Hide & Seek: Finding The Missing KMAAG Reporting Hub
Puzzle Pieces In Your government.

10:15 - 10:30



10:35 - 12:00


 KMAAG Changes 2018 & Key Components Of KMAAG

12:00 -1:00

LUNCH  (Please Note: Lunch is not provided.)

1:00 - 1:30


 FRAUD: Hot Topics In Government Torn Apart

1:30 - 2:00


 Statement #1 - Financial Statement

2:00 - 2:30


 KMAAG Schedules: What's Important?

2:30 - 2:45



2:45 - 3:45


 Case Study: Segregation Of Duties & Why They Are Important

3:45 - 4:31


How To Stay Up-To-Date In Your Government

Contact Scot with questions: Office 620.662.3358Cell 620.654.7565 Email scotloyd@sjhl.com