Continuing Professional Education
Courses Offered by EdMIS

Education Management Information Systems, Inc. provides CPE related specifically to accounting, auditing, compliance management, internal controls, and financial reporting for local governmental entities. Our courses are all presented in a live and interactive format – a group live format and/or an internet based group live format which we call Web View. Web View participants can hear other participants’ questions and answers as well as communicate their own. Course material can be printed from the emailed PDF files. For more information about Web View, click on the link to the left. Handouts include Power Point© slides for the outline, well documented reference materials, and useful tools for performing audit procedures, designing internal controls, documenting compliance with applicable laws and policies, and preparing the annual financial and compliance report. Our courses range from basic bookkeeping for staff in governmental entities to intermediate level courses for experienced auditors and accounting supervisors. Review the list below for the courses currently being offered. Click on the link to the left to see the schedule and locations for each course offering.

Click on the course title for course description
Accounting and Reporting Leases as Required by GASB 87

GASB 87 revises dramatically the way governmental entities account for lease arrangements.  This change involves both a change in accounting requirements and reporting requirements.  The old concepts of an operating and a capital lease are gone.  This four-hour course presents in detail using codes consistent with those provided by T.E.A. how the lease agreements must be accounted for by the School District.  You will be able to download and print the course materials which serve as the basis for classroom discussions.

CPE Credit: 4 hours in Accounting (Governmental)
Offered: Group Internet Based Format
Prerequisite: None (Some experience in School District Accounting in Texas is assumed.)
Level: Basic
Advance Preparation Requirements: None
Learning Objectives:

When you have completed Accounting and Reporting Leases as Required by GASB 87, you should be able to do the following:

  • Determine what types of lease arrangements are covered by GASB 87.
  • Understand the new definition of a lease and what types of arrangements are NOT included.
  • Understand how to calculate the term of the lease arrangement.
  • Determine how to account for a short-term lease versus a long-term lease from the lessee perspective.
  • Discuss the reporting requirements including note disclosures for the long-term lease.


Who should take it? If you are the principal financial or business officer, the head of accounting, the independent auditor or a person charged with maintaining the records of and/or establishing the conditions agreed to in a lease arrangement.

Introduction to Texas Schools Accounting and Auditing

If you or some of your staff have no training or experience in preparing or auditing a school district’s annual report, our Introduction to Texas Schools Accounting and Auditing course will give you an excellent foundation for understanding the accounting principles and auditing standards that TEA requires Texas Schools to apply. It will help you understand new provisions issued by TEA and discussed in our Update course. You will be able to download and print the course materials which serve as the basis for classroom discussions.

CPE Credit: 6 hours in Accounting (Governmental) and 2 hours in Auditing (Governmental)
Offered: Group Internet Based Format
Prerequisite: None (Accounting background equivalent to first college-level course in accounting is assumed.)
Level: Basic
Advance Preparation Requirements: None
Learning Objectives:

When you have completed Introduction to Texas Schools Accounting and Auditing, you should be able to do the following:

  • Identify the source of legal requirements and authoritative accounting and auditing standards which apply to Texas Schools.
  • Describe the provisions of GASB's Codification of Governmental Accounting and Financial Reporting Standards Section 1100, Summary Statement of Principles including the content and format of the Governmental Reporting Model (GASB #34 as amended by recent pronouncements).
  • Use TEA's Financial Accountability System Resource Guide and the account coding system.
  • Describe Yellow Book and Single Audit processes applied to most Texas schools.
  • Discuss the electronic reports required by TEA. Study other items as necessary.  

Who should take it? If you have limited training or experience in accounting for Texas schools, but are responsible for performing accounting functions, you belong in this course.

Overview of AUDIT-CITY in Testing, Analyzing and Reporting for Local Governmental Entities

This course provides a summary of the features of AUDIT-CITY from installation to the completion of the report. Emphasis is placed on the flow of data from the entity's ASCII file containing their accounting data through the trial balance to the data required for the preparation of the annual report. Detailed procedures will be presented in related courses. You will be able to download and print the course materials which serve as the basis for classroom discussions.

CPE Credit: 4 hours in Accounting (Governmental)
Offered: Group Internet Based and Group Live Formats
Prerequisite: Some experience in preparing financial statements for and/or auditing local governmental entities..
Level: Overview
Advance Preparation Requirements: None
Learning Objectives:

The objectives of this course are as follows:

  • To review installation requirements including the special instructions for Windows 7, 8, and 10.
  • To review how to read and/or create ASCII files obtained from the governmental entity.
  • To review techniques for importing the client's chart of accounts to create a crosswalk linking each account number to the EdMIS codes used to prepare financial statements.
  • To show how the ASCII file is imported into the Crosswalk file and into the Trial Balance.
  • To demonstrate the flow of data from the Trial Balance in the data files created in the Report Generator.
  • To explain the data file structure in the Report Generator and relate it to the preparation of the Financial Report.
  • To review the check list of items that must "tie out" between exhibits.

To accomplish our objectives we will use real data from an example city. The instructor will carefully step through the demonstration using AUDIT-CITY. Use of a computer is not required.

Who should attend this course? Personnel involved in the preparation and review of the annual financial and compliance report should take this course.

Overview of AUDIT-L.E.A. in Testing, Analyzing and Reporting for Texas Schools

This course provides a summary of the features of AUDIT-L.E.A. from installation to the completion of the report. Emphasis is placed on the flow of data from the school's ASCII file containing their accounting data through the trial balance to the data required for the preparation of the annual report. Detailed procedures will be presented in related courses. You will be able to download and print the course materials which serve as the basis for classroom discussions.

CPE Credit: 4 hours in Accounting (Governmental)
Offered: Group Internet Based and Group Live Formats
Prerequisite: Some experience in preparing financial statements for and/or auditing Texas schools.
Level: Overview
Advance Preparation Requirements: None
Learning Objectives:

The objectives of this course are as follows:

  • To review installation requirements including the special instructions for Windows 7, 8, and 10.
  • To review how to read and/or create ASCII files obtained from the district.
  • To show how the ASCII file is imported into the Trial Balance.
  • To demonstrate the flow of data from the Trial Balance in the data files created in the Report Generator.
  • To explain the data file structure in the Report Generator and relate it to the preparation of the Financial Report.
  • To review the check list of items that must "tie out" between exhibits.

To accomplish our objectives we will use real data from a Texas school. The instructor will carefully step through the demonstration using AUDIT-L.E.A. Use of a computer is not required.

Who should attend this course? Personnel involved in the preparation and review of the annual financial and compliance report should take this course.

Texas Schools Accounting and Auditing Update - 2019

Texas school administrators and independent auditors must implement some new provisions this year.  We will have to review the second year of the implementation of GASB 75 - the reporting of OPEB's.  GASB 88 must be implemented this year and requires changes in debt disclosure. There are some new accounting requirements for fiduciary funds as set out by GASB 84.  While these will not affect the reporting requirement until school FY 2020, the accounting changes will have to be implemented at the beginning of that fiscal year - July 1 or September 1, 2019.  The new accounting requirements for leases under GASB 87 must be implemented for FY 2021.  Lease agreements made now which will carry over into that reporting period will have to be restated.  It may be worthwhile to early implement the requirements for accounting for and reporting leases as per GASB 87.  There are some changes in the new Yellow book which must be applied sooner than others.  T.E.A. has proposed a change in the FASRG which we should review.  We are working closely with TRS and TEA to get information we will need from them for implementing these changes.  As usual we will review any coding and reporting changes from T.E.A. and we will discuss any updates available on any changes to the reporting model required by GASB.

Texas Schools Accounting and Auditing Update - 2019 will help grant program administrators, business administrators, and their independent auditors understand the documentation and financial reporting issues. As we move through the year, we will probably need to revise our handouts so you have the most current material and applications. Your registration in any Texas Schools Accounting and Auditing Update - 2019 program will allow you to download the most recent version of the handouts. Even with these updates we anticipate we will need the Wrap Up courses scheduled in August and September.

As always, the course handout materials include PowerPoint slides, useful tools, and reference materials from official documents.

CPE Credit: 4 hours in Accounting (Governmental) and 4 hours in Auditing (Governmental)
Offered: Group Internet Based and Group Live Formats
Prerequisite: Basic knowledge of governmental accounting
Level: Update
Advance Preparation Requirements: None
Learning Objectives:

After completing the course, you should be able to:

  • Explain the contents of and any changes to the annual financial and compliance report of Texas school districts.
  • Describe the Adjusting Entries necessary to report for GASB 75 in the second year of implementation.
  • Describe TEA reporting requirements and any changes in codes and monitoring procedures from T.E.A.
  • Discuss new GASB pronouncements including GASB 84, GASB 87 and GASB 88 in detail.
  • Discuss the new Yellow Book revision and OMB's Compliance Supplement.
  • Discuss other appropriate issues.

Who should attend? Independent auditors, school business personnel, internal auditors, school financial personnel, grant and program administrators, and members of the school’s audit committee should attend this seminar.    

The District's Responsibility for Preparing the Annual Financial Report

The financial statements of any entity are its management's responsibility regardless of who prepares them. Therefore, at least one person in management should know how its accounting information has been accumulated and how the statements are extracted from appropriate data bases. That person must have suitable skill, knowledge and/or experience to monitor the preparation of the financial statements and take responsibility for them. The objective of this course is to help Texas school districts meet this requirement. The handout material contains an extensive checklist to assist in assessing the completeness and accuracy of the accounting and financial statement preparation.

CPE Credit: 8 hours in Accounting (Governmental)
Offered: Group Internet Based and Group Live Formats
Prerequisite: None
Level: Overview
Advance Preparation Requirements: None
Learning Objectives:

When you have completed The District's Responsibility for Preparing the Annual Financial Report, you should be able to do the following:

  • Discuss the responsibilities of the District in the preparation of the Annual Financial Report.
  • Describe the account coding structure mandated by T.E.A. in detail.
  • Analyze account data extracted through queries of the relevant data bases.
  • Explain fund level financial statements: basic, combining, and individual funds.
  • Define accountability in governmental accounting.
  • Overview typical year-end adjustments.
  • Explain error detection and validation of data quality.
  • Prepare fund level financial statements.
  • Prepare government-wide financial statements..

Who should attend? Anyone who has responsibility for preparing the district's financial statements belongs in this course.

Using AUDIT-City for Analysis, Testing and Preparation of Government Wide Adjustments - 2019

This one day course focuses on new features of AUDIT-CITY as well as many often overlooked features.  New reporting requirements from GASB will be discussed.  The morning section of this course presents a review and demonstration of the account code crosswalk, many management and auditing tools in AUDIT-City for analyzing city data – current and prior years and budget and actual. The emphasis is on the Trial Balance program in AUDIT-City. Using real city data, the routines available are used to filter and query, prepare detailed and summarized reports, run compliance tests and prepare lead sheets. In the afternoon we will review the procedure for creating data files in the Report Generator and importing or entering data into these files.  Editing and printing the fund level exhibits will be discussed.  A review of the fund to government wide adjustment system in AUDIT-CITY will be provided.  The focus of this discussion will be to show how the documentation for most of the required adjustments can be obtained from the Trial Balance data and worksheets provided in AUDIT-CITY.  

CPE Credit: 8 hours (governmental)
Offered: Group Internet Based and Group Live Formats
Prerequisite: Basic understanding of governmental accounting
Level: Overview
Advance Preparation Requirements: None
Learning Objectives:

The objectives of this course are:

  • To review creation of the crosswalk file and the routines for assigning the EdMIS reporting codes. 
  • To understand methods of analyzing the imported data for accuracy using such tools as the Status of Funds by fund and fund type.
  • To compare current and prior year data for percentage and/or value changes at the account level or at a summarized level.
  • To compare budgeted and actual data for percentage and/or value changes with emphasis on unfavorable variances.
  • To make and document necessary adjustments to the trial balance.
  • To use the various query routines to extract and export data for additional analysis.
  • To prepare various lead sheet reports including those based on the reporting codes used in the Report Generator of AUDIT-CITY. 
  • To review the procedure for creating data files in the Report Generator and to understand the method or importing and/or entering data into those files.
  • To review the procedure for editing and printing the various exhibits required in the annual financial report.
  • To understand the accounting theory incorporated in the conversion and consolidating system in AUDIT-CITY.
  • To review the various methods and worksheets provided to extract data from Trial Balance as necessary to prepare the fund level financial statements.
  • To review the method used to allocate program revenues by function and the calculation of the general revenues.
  • To complete the two Government Wide exhibits - The Government Wide Statement of Net Assets and the Government Wide Statement of Activities.

To accomplish our objectives we will use real data from an example city. The instructor will carefully step through the demonstration using AUDIT-CITY. There will be ample opportunity for specific questions regarding the tools available in AUDIT-CITY. Use of a computer is not required.  

Who should attend this course? Personnel involved in the preparation and review of the annual financial and compliance report should take this course.

Using AUDIT-L.E.A. for Analysis, Testing and Preparation of Government Wide Adjustments - 2019

This one day course focuses on new features and some often overlooked features available in AUDIT-L.E.A.  Persons taking this course should have experience using AUDIT-L.E.A. or should have completed the Overview of AUDIT-L.E.A.  Please remember that there are many useful features in AUDIT-L.E.A. We will not cover all aspects of the software.    The morning section of this course presents features and tools available in the Trial Balance program in AUDIT-L.E.A.  Using real Texas school data, the routines available to filter and query, prepare detailed and summarized reports, run compliance tests and prepare lead sheets will be highlighted. In the afternoon we will review the procedure for creating data files in the Report Generator and importing or entering data into these files.  We will review how to prepare, edit and print the fund level financial statements.  We will discuss in detail the system in AUDIT-L.E.A. for performing the fund to government wide adjustments and revenue allocations necessary to prepare the government wide statements.  We will discuss the integrated system for calculating and posting the adjusting entries related to GASB 75 and the allocation of on-behalf contributions as required for the second year of implementation.

CPE Credit: 4 hours in Governmental Accounting and 4 hours in Governmental Auditing
Offered: Group Internet Based and Group Live Formats
Prerequisite: Experience Using AUDIT-L.E.A. or completion of the Overview of AUDIT-L.E.A. course
Level: Update
Advance Preparation Requirements: None
Learning Objectives:

After completing this course, the participant should be able:

  • To understand the many tools in the Trial Balance for testing and analyzing data imported from the District’s accounting system.
  • To review routines for comparing data (budget to actual, prior year to current year) and performing tests for compliance with Federal and State requirements.
  • To review various query routines to extract and export data for additional analysis.
  • To create a PEIMS data file and run the PEIMS edit checks to check for coding errors contained in the district’s data and in the proposed budget data.
  • To review requirements from T.E.A. regarding compliance testing.
  • To review the procedure for creating data files in the Report Generator and to understand the method or importing and/or entering data into those files.
  • To review the procedure for editing and printing the various exhibits required in the annual financial report.
  • To understand the accounting theory incorporated in the conversion and consolidating system in AUDIT-L.E.A. for preparing the government wide reports.
  • To discuss the required accounting and reporting codes and some selected adjustments necessary to consolidate and convert fund level data to the government wide data.
  • To review the various worksheets provided to document the items included in the adjustments.
  • To complete the two Government Wide exhibits – The Government Wide Statement of Net Position and the Government Wide Statement of Activities.
  • To discuss the electronic filing requirements from T.E.A. and show how the Audit Data Feed can be prepared using AUDIT-L.E.A.
  • To review any changes in reporting required by T.E.A. and GASB.


To accomplish our objectives we will use real data from a Texas school the instructor will carefully step through the demonstration using AUDIT-L.E.A.  There will be ample opportunity for specific questions regarding the tools available in AUDIT-L.E.A.  Use of a computer is not required.   

Who should attend this course? Personnel involved in the preparation and review of the annual financial and compliance report should take this course.

Wrap Up of Texas Schools Accounting and Auditing Update - 2019

A number of questions will probably arise during the Texas Schools Accounting and Auditing Update seminars this year.  These questions may result from implementation of legislative action, new requirements for federal funds, revised information from TRS, different interpretations of information released in other seminars, etc.  This seminar attempts to answer these questions based on communications with TEA, TRS, GAO, OMB, GOFA, GASB, and the AICPA. You will be able to download and print the course materials which serve as the basis for classroom discussions.

CPE Credit: 1 hour in Accounting (Governmental) and 1 hour in Auditing (Governmental)
Offered: Group Internet Based Format
Prerequisite: Texas Schools Accounting and Auditing Update - 2019
Level: Update
Advance Preparation Requirements: None
Learning Objectives:

After completing the course, participants should be able to:

  • Identify accounting requirements and options emerging from changes in laws, standards, and procedures.
  • Understand any new or revised reporting requirements from GASB pronouncements and guidance.
  • Resolve other issues that may come up during the continuing education season

Who should attend? Anyone who attended Texas Schools Accounting and Auditing Update for 2019 should attend this seminar.

Cancellation and Refund Policy
Those who cancel in writing  seven working days before the course will receive a full refund.  If you cancel one to six working days before the course, you will receive a 50% refund of your registration fee.  If you cancel on the day of the course, you will receive no refund.  A minimum of 10 people must be enrolled for the course to be offered.  In the event that EdMIS cancels the course, we will refund your fee in full.  Contact us at 512 288-5988 for information.

NASBA
EdMIS: Education Management Information Systems is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE credit. State boards of accountancy have final authority on the acceptance of individual courses. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its web site: www.learningmarket.org.