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Instructor

David Bean

Springfield, IL

Accounting Event category icon

David R. Bean, CPA, is the chief executive officer of Governmental Accounting Research, LLC, a consulting and training firm dedicated to public sector accounting and financial reporting activities. Prior to his retirement from the Governmental Accounting Standards Board (GASB) in 2021, David served as the GASB director of research and technical activities over 30 years.

Prior to joining the GASB in 1990, David worked in public accounting and government. He also has served as Deputy Chairman of the International Public Sector Accounting Standards Board (IPSASB). He was the lead author on the 1988 Governmental Accounting, Auditing and Financial Reporting (Blue Book) and was the founder of the GAAFR Review newsletter. He was the last director of the National Council on Governmental Accounting before the formation of the GASB in 1984.

David is a licensed CPA in Illinois and member of the Government Finance Officers Association, the Connecticut and Illinois Government Finance Officers Associations, the American Institute of Certified Public Accountants, the Illinois CPA Society, the Association of Government Accountants, the National Federation of Municipal Analysts, and the Municipal Analysts Group of New York.

Past Courses

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August 29, 2024
CPEs - 8 Credit Hours
On-site
Finance

8:00 a.m. to 5:00 p.m.

Palau (GMT+9)

Palau

The Performeter is an analytical tool that takes a government’s financial statements and converts them into useful and understandable measures of financial performance. The Performeter uses financial ratios and a copyrighted analysis methodology to arrive at an overall rating of 1-10, which indicates the overall financial health and performance of a government. Since 2002, PITI-VITI has been developing Performeters annually for each of the insular areas. As a result, multiple years of cumulative data is now available for each government. In addition to being able to track overall scores, the Performeter can also be used to track individual trends within ratios: Net Position, Fund Balances, Revenue Dispersion, Intergenerational Equity, etc. This session will describe the Performeter tool, highlight recent results by insular area, and consider next steps for island governments' financial health and performance.

This session will also take a detailed look into more recent GASB standards that have been issued and are either applicable or will be in the near future, including GASB 87 on Leases, GASB 96 related to Subscription-Based Information Technology Arrangements (SBITA), Statement 94 on Public-Private or Public-Public Partnerships (P3s), Statements 100-103, and including the financial reporting model improvements. In addition, this session will take a look at the future of standard-setting and where the GASB will most likely be going next.

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June 20, 2023
CPEs - 8 Credit Hours
On-site
Accounting

9:00 a.m. to 1:00 p.m.

US Virgin Islands (GMT-4)

US Virgin Islands

Several new GASB accounting standards have recently became effective that alter the historical landscape of how lease accounting has always been performed (GASBs 87 and 96). In addition, a new GASB accounting standard has also been issued related to the accounting and financial reporting of public-private and public-public partnerships (GASB 94). GASB 87 not only does away with the methodology of previous accounting for leases, but also introduces new concepts for what a lease is, and even more importantly what is not a lease, and also provides new guidance on how to determine the true “term” of a lease for accounting and financial reporting purposes.

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Other Instructors

Bob Adachi

Oakland, CA

Bernard Adiniwin

Republic of Marshall Islands

Michael Barsabal

Philippines

Margie P. Bastolla

Orlando, FL

Katelyn Bell

Denver, CO

Jeffrey Berlin

Hawaii

Michael Binder

Washington, DC

Michael Bingham

Washington DC

Gerry Boaz, CPA, CGFM, CGMA

Tennessee

Scott Cahoon

Guam

Vince Camacho, Esq.

Guam

Clarissa Corbin, PMP

Williamsburg, Virginia

Frank Crawford

Oklahoma City, OK

Doreen Crisostomo, Ph.D., CGFM, CFE, CICA

Guam

Benjamin Cruz, JD

Guam

Steve Determan

Lakewood, CO

Vince Duenas

Guam

Matt Elliott

Washington, DC

Daniel Fitzgerald, CPA

Guam

Emil Friberg

Washington, DC

Mark Funkhouser

West Virginia

Glenn Furuya

Honolulu, Hawaii

Mark Lee Greenblatt

Washington, D.C.

Jose Guevara, III, CGFM, PMP, MBA

Guam

Manny Hechanova

Guam

Yuka Hechanova, CPA, CIA, CGFM, CGAP, CGMA

Guam

Jerrick Hernandez, MA, CGAP, CICA

Guam

Artemio "Ricky" Hernandez, Ph.D., CGFM

Guam

David House

Denver, CO

Kerri Hunter

Denver, CO

Le'Angela Ingram

Baltimore, MD

Nick Johnston

Auckland, NZ

Kino Kabua

Republic of Marshall Islands

Drummond Kahn

Portland, OR

Jason Katigbak, CPA, CIA, CFE, CGMA

Guam

Karden Kelly

Anchorage, AK

Muhammad Khalid

Punjab

Les Kondo

Honolulu, HI

Katharine Kovacek

Colorado

Dan Kowalski

Ogden, NJ

Esther Lameko-Poutoa

Auckland, NZ

Robert Lavigna

Madison, Wisconsin

Amin Leiman, PMP, CPC, SDC, SMC, CISA, ,MSBA, MBA

Los Angeles, California

Lourdes A. Leon Guerrero

Guam

Daphne Leon Guerrero, SHRM-SCP, CAPM

Guam

Stefani S. Levesque

Denver, CO

Sarah Markley

Auckland, NZ

Kip R. Memmott

Salem, OR

Anna Mendiola

FSM National

Nicki Miller

Washington, DC

Jason Mitchell

Pago Pago, AS

Billy Morehead, Ph.D., CPA, CGFM

Madison, MS

Mark Morgan, Ph.D., CPA, CFE

Madison, MS

Susan Murphy

Boston, MA

Rizalito "RG" Paglingayen, CPA

Guam

Pilar Pangelinan

Guam

Junior Patrick

Republic of Marshall Islands

Christopher Pembrook

Oklahoma City, OK

Maripaz Perez, CGFM, CGAP, CICA, CIA, CFE

Guam

Lillian Perez-Posadas, MN, RN

Guam

Skip Polson

Durham, NC

Dianne Ray

Denver, CO

Rory J. Respicio

Guam

John J. Rivera, Ph.D., AIF, CFE, CM, SHRM-SCP

Guam

Martin Ruben

Charlottetown, PEI

David Rykken

Washington, DC

Beth Schubert

Lakewood, CO

Kathleen Sedney

Washington DC

Seitu Stephens

Philadelphia

Mark Sturton

United Kingdom

Pending Traveler

NY

Terry VanEaton

American Samoa

Josephine Villanueva, CPA, CGMA, CGFM, CSAF, SHRM-CP, PMP

Guam

Mizpah Wiegand, CPA

Guam

Jeanne Yamamura

Reno, NV

Photo Gallery

Photos from recent activities hosted by the Pacific and Virgin Islands Training Initiatives (PITI-VITI) in support of conferences, training and leadership development, are available below.