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Capital Assets: Common Questions and Best Practices
Who doesn’t have questions about capital assets?! For starters, what is a capital asset? How should capitalization limits be established? What costs should be included? What about joint projects with other agencies? And how about construction-in-progress? And let’s not forget about groups of assets…. This webinar will focus on addressing these questions – and more! The session presenters are a CPA/auditor and a City Finance Director, who will share with you that city’s experiences. You’ll also learn about best practices from other jurisdictions. This is a not-to-be-missed nuts-and-bolts session that will help you dive into everything you ever wanted to know about capital assets!

01:29:00

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Speakers

Jonathan Foster
Partner @Davis Farr LLP
Jonathan is a partner of Davis Farr LLP. He is a Certified Public Accountant (CPA) with experience in local government auditing and consulting. The types of audits Jonathan is involved in includes financial audits of cities and special districts through California and Single Audits in accordance with the Uniform Guidance. He is also a ACFR and Budget reviewer for the CSMFO award and is a regular presenter at firm wide training and external training events as requested. During his professional career, Jonathan has also worked on federal engagements under the direction of the Special Inspector General for Afghanistan Reconstruction (SIGAR) and the Centers for Medicare and Medicaid Services (CMS). His professional affiliations include the AICPA, California Society of CPAs and sits on the CalCPA Government Audit and Accounting Committee.
Josh Brooks
Director of Finance and Technology Services @City of Commerce, CA
Josh is the Director of Finance and Technology Services for the City of Commerce where he is responsible for Accounting, Purchasing, Budgeting, Customer Service, and Information Technology. He has been with the City for just over 11 years. During that time he has worked to refine and optimize the City’s internal controls and processes with an aim to increase efficiency and accuracy. Major initiatives he has overseen include rebuilding the City’s bank reconciliation process, streamlining the capital asset tracking system, implementing paperless systems including payroll and setting up processes to fully leverage the City’s ERP system. Josh is also a CPA and previously worked for the City of Huntington Beach.
Nicholas Kurns
Finance and Customer Service Manager @Scotts Valley Water District
Nick joined the Scotts Valley Water District in April 2018. In his role as Finance and Customer Service Manager, Nick is responsible for the finance, accounting, utility billing and customer service functions of the District. Prior to joining SVWD, Nick worked as a Budget Analyst for the City of Sunnyvale. He brings nearly 10 years of work experience in local government. Nick has also worked in various financial management roles in the private sector. Nick received his bachelor’s degree in Economics from Claremont McKenna and MBA from Santa Clara University.