Credit Available - See Credits tab below.
Total Credits: 3 Accounting & Auditing. Government
Advanced Specialty Topic – Pension and OPEB Reporting
A CSMFO Core Course
9:00 a.m.-12:00 p.m., Tuesday, August 19, 2025
This course will focus on two types of common GASB 68 pension employer accounting, Agent Multiple-Employer plans and Cost-Sharing plans, as well as a GASB 75 Single Employer OPEB plan. This session will provide examples for an interactive walk-through for reporting and recording pensions and OPEB in a government agency. Participants will walk-through the accounting entries for reporting pensions and OPEB, as well as allocated pension/OPEB related items across multiple funds.
This class is limited to 25 participants to allow for in-depth discussion between the instructor and attendees. Advance registration is required for this class.
THIS COURSE IS LIMITED TO 25 ATTENDEES, SO REGISTER TODAY!
Instructor:
Ryan Domino, Retired Partner, LSL
Continuing Professional Education: 3 hours of CPE (Accounting & Auditing, Government).
Cost: $100 for CSMFO members
$130 for non-CSMFO members
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Ryan Domino is a partner in LSL’s government services department and has over 11 years of experience working with government agencies. His primary area of expertise and focus is researching auditing and accounting standards, including GASB pronouncements and the federal Uniform Guidance, and conducting the audits of special districts and mid-size cities. He has also earned the AICPA’s Advanced Certification for the planning and execution of Single Audits. As a government services partner, Ryan oversees engagements for a variety of governmental clients, providing accounting guidance and other services, including audits, consulting and other agreed-upon procedures, and ACFR preparation, with a high level of care and precision. Ryan is also a regular speaker at LSL’s annual GASB Update on technical topics and is responsible for overseeing the government services department’s annual audit trainings. Ryan is an active member in a number of professional organizations, including CSMFO, CalCPA and AICPA, and is a member of GFOA’s Special Review Committee for the Certificate for Excellence in Financial Reporting program.