Audit Preparation: Accounting for Highway State Aid

  • 1/25/2019
  • Marshall, MN
  • Hosting Speaking

Join CLA for a complimentary seminar addressing application of revenue recognition standards to highway state aid funds.

During this seminar, CLA professionals will discuss year-end reporting, restricted fund balance, net position calculations, and highway aid presentation on the schedule of intergovernmental revenue and within the statement of activities.

At the end of this session, you will be able to:

  • Distinguish between allotment and expenditure driven funding, and the impact they have on revenue recognition
  • Calculate and report fund balance and net position restrictions
  • Identify proper financial statement presentation
  • Understand which reports the auditors will need to perform testing

Who should attend

This session is designed for Minnesota County highway accountants and finance professionals.



9:00 – 9:30 a.m. — Registration
9:30 – 11:30 a.m. — Seminar


Lyon County Government Center
611 West Main Street
Marshall, MN 56258

Please register by January 18, 2019.

Can’t make it?

Check out our event calendar to see what else is happening.