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Course

Advanced Public Utility Accounting

Part of the Fall Education Institute. This practical course examines the more complicated aspects of accounting theory and practice to inform planning and decision-making and help execute your day-to-day work more efficiently and effectively.
October 6 - 7, 2021
Seattle, Washington

Back to Fall Institute Courses

Timing

Wednesday, Oct. 6 – Thursday, Oct. 7
Wednesday: 8:30 a.m. – 4 p.m.
Thursday: 8 a.m. – 3:30 p.m.

Course Overview

Most of the crucial decisions that electric utilities make require financial information. Utility accounting staff must understand how accounting principles and practices impact financial reporting to internal and external stakeholders. This practical course examines the more complicated aspects of accounting theory and practice to inform planning and decision-making and help execute your day-to-day work more efficiently and effectively. 

Discuss how accounting principles and practices impact financial reporting to internal and external stakeholders. Learn about industry trends, new accounting standards, and strategies for ensuring future financial success. Attendees receive a complimentary copy of APPA’s Advanced Public Accounting publication.

Course Topics

  • How generally accepted accounting principles impact your financial statements
  • Presentation and analysis of financial statements
  • Strategies to maintain or improve your utility’s bond rating
  • The utility of tomorrow: trends and the knowledge needed to be an effective financial professional 
  • Introduction to sustainability accounting standards
  • Using regulatory accounting to mitigate ratepayer and financial reporting impacts
  • Capital structure and financing utility infrastructure projects
  • Establishing strong internal controls to efficiently allocate resources and deter fraud
  • Governmental accounting pronouncements (GASB) update
  • Accounting for contingencies, pensions, impairment of capital assets, and others
  • Utility metrics and impacts on your business strategy

Sample Agenda/Learning Outcomes

Download a sample agenda and learning outcomes.

What to Bring

Bring a copy of your annual financial statement. Instructors will answer your questions on presentation and application of accounting policies and practices.

Course Level

Intermediate/Advanced: No prerequisites; no advance preparation.

New Hybrid Option!

Attendees may also be interested in the Public Utility Accounting virtual course (four sessions: Sept. 14-30, leading up to the Fall Education Institute), and the Work Order & Asset Management Accounting in-person course (Oct. 5,) at the Fall Education Institute

Accreditation

The following continuing education credits will be provided, after successfully completing the session (click here to review requirements). Certificates will be emailed by Oct. 25.

Recommended CEUs 1.2/PDHs 11.75/CPEs 14 
Field of Study: Accounting

Recommended for

Accounting and finance personnel with a basic knowledge of utility accounting theory and practice.

Instructors

RHRuss Hissom, CPA, in Baker Tilly's energy practice with a focus on assurance and advisory services for power and utility organizations. Russ has extensive experience in providing risk advisory and internal audit services, implementing and improving work order asset management systems, software selection and implementation projects, financial and compliance audits, management audits, business process and controls reviews, establishing succession planning programs, and operational and financial training for utilities. Russ is a co-author of APPA publications on Information Technology Governance, Advanced Public Utility Accounting, Sustainability Accounting Standards for Utilities and Enterprise Resource Planning System Selection Best Practices.

BRBethany Ryers, CPA, MAS, is a Firm Director in Baker Tilly's energy practice with a focus on assurance and advisory services for power and utility organizations. Bethany has helped some of the country’s largest public power systems implement the latest governmental accounting standards. She is involved with a number of state electric, water and wastewater organizations and is also a member of the American Institute of Certified Public Accountants and several state accounting associations. Bethany is co-author of the APPA Advanced Public Utility Accounting publication.

Questions? 

Registration/Billing
Email: [email protected]; Phone: 202-467-2978

Schedule/Content/Accreditation
Email: [email protected]; Phone: 202-467-2997

Registration Information

Email [email protected] for assistance

REGISTER FOR THE FALL INSTITUTE

Registration Fees

 

Registration received on/before Sept. 13

Registration received after Sept. 13

  Members Others Members Others

Accounting

 

     
Public Utility Accounting, Oct. 4-5 $1,050 $2,100 $1,100 $2,150
Advanced Public Utility Accounting – Oct. 6-7 $1,050 $2,100 $1,100 $2,150

Financial Planning/Rate Design/Cost of Service

 

     
Financial Planning and Future Rate Design Strategies, Oct. 4-5 $1,050 $2,100 $1,100 $2,150
Cost of Service Workshop: Implementation and Applications, Oct. 6-7 $1,050 $2,100 $1,100 $2,150

Public Power Manager Certificate Program

 

     
Public Power Manager Certificate Program Package* $2,800 $5,600 $2,950 $5,750
  • Strategic Challenges and Trends, Sept. 21 (virtual)
$350 $700 $400 $750
  • Financial Planning, Budgeting, and Performance, Sept. 28 (virtual)
$350 $700 $400 $750
  • Strategic Leadership for Public Power, Oct. 5-8
$1,900 $3,800 $1,950 $3,850
  • Public Power Management Certificate Program Enrollment Fee**
$350 $350 $350 $350

Technical Training

       
  • Overhead Distribution Principles and Applications, October 4-6
$1,650 $3,300 $1,700 $3,350

*Package includes all required courses and the program enrollment fee—everything you need to participate in and graduate from the certificate program.

**The program enrollment fee covers the cost of study material, review of the post-course project, and graduation plaque. This fee is included in the program package price.*Includes all required courses and the program enrollment fee—everything you need to participate in and graduate from the certificate program.

Group Registration Discounts

Save money on each registration when your organization registers five or more people for the same class. The larger your group, the more you save! Contact [email protected] for assistance. 

Number of registrants Class discount (per person)
1-4 n/a
5-9 $50
10-14 $100
15+ $150

Course Materials

Attendees will receive printed copies of course materials on-site in Seattle. 
Virtual course attendees will get access to digital copies of the course materials through APPA’s secure document portal. You’ll receive an email on how to access the portal as we get closer to the event. Contact [email protected] with questions.

Travel Arrangements

We encourage you to only make refundable travel arrangements until APPA has confirmed that the course(s) are moving forward. You will receive an email notification within 21 days of the event (by Sept. 13) or as soon as we can confirm that we have enough attendees to proceed. Please contact us at [email protected] with any questions.

Travel arrangements and costs are the responsibility of the participants (including hotel parking, WiFi, incidentals, etc.). APPA will not reimburse for changes in travel expenditures regardless of the cause.

Meals

A light breakfast, afternoon snack, and beverage breaks are included in the registration fee. All other meals are on your own.

Internet Access

WiFi may only be available in hotel common areas (sleeping rooms and hotel lobby) and will not be available in APPA meeting rooms. Please make arrangements to use cellular data on your device or bring a MiFi or Internet hotspot for personal use. APPA will not provide a password for WiFi.

Name Badges

Name badges can be picked up at the APPA registration desk at the hotel starting at 7:30 a.m.

Cancellations/No-Show/Refunds/Substitutions

Registrants who cancel in writing on or before September 27, 2021, are entitled to a refund of their registration fee, minus a $50 cancellation fee. Registrants who cancel after September 27 will not receive a refund, but attendee substitutions will be allowed for this event only. Registrants and no-shows who do not cancel by September 27 are responsible for the full registration fee and are not entitled to a refund. Cancellations must be made in writing and emailed to [email protected]

Code of Conduct

Participants agree to abide by the APPA Code of Conduct. If participants engage in unacceptable behavior as outlined in the code, the Association may take any action it deems appropriate, including but not limited to, expulsion from the current and future meetings, with no warning or refund.

More information

Registration
Phone: 202-467-2978; Email: [email protected]

Hotel 
Phone: 202-467-2941; Email: [email protected]

Schedule/Content/Accreditation 
Phone: 202-467-2997; Email: [email protected]

Billing
Phone: 202-467-2967; Email: [email protected]

Hotel

Hotel Information
The 2021 Fall Education Institute will take place at the:

Renaissance Seattle Hotel
515 Madison St
Seattle, Washington 98104

  • APPA Room Rate: $239 (Single/Double) per night (plus 15.6% tax)
  • Room Rate Cut-off Date: Sept. 13
  • Group Code: APPA Institute 

Reservations

  • Phone: 206-583-0300
  • Group Rate: $239 (Single/Double) per night (plus 15.6% tax)
  • Room Rate Cut-off Date: September 13
  • Group Code: APPA Institute 
  • Online Reservation Link: Book Your Reservation

Logistics

  • Check-in: 4 p.m.; Check-out: Noon
  • Valet Parking: $57/day; Self Park: $45/day

Please note: It is possible that the block of rooms could sell out prior to September 13, so make your hotel reservations early.

Reservations & Cancellations

Please contact the hotel directly to reserve and manage your reservation. If you need assistance making reservations, contact [email protected]

Internet Access

WiFi may only be available in hotel common areas (sleeping rooms and hotel lobby) and will not be available in meeting rooms. Please make arrangements to use cellular data on your device or bring a MiFi or Internet hotspot for personal use. The Association will not provide a password for WiFi.

Location

All courses will be held in the Renaissance Seattle Hotel. The hotel is located about 15 miles from the Seattle-Tacoma International Airport (SEA). Please contact the hotel for transportation options.

Travel Arrangements/Hotel Parking

We encourage you to only make refundable travel arrangements until APPA has confirmed that the course(s) are moving forward. You will receive an email notification within 21 days of the event (by Sept. 13) or as soon as we can confirm that we have enough attendees to proceed. Please contact us at [email protected] with any questions. 

Travel arrangements and costs associated with hotel parking are the responsibility of the participants. APPA will not reimburse for changes in travel expenditures regardless of the cause.

Frequently Asked Questions

What to Bring

If you are enrolled in one of the following courses, please note the items to bring with you. If your course is not listed, you do not have to bring anything.

  • Advanced Public Utility Accounting: Bring a copy of your annual financial statement. Instructors will answer your questions on presentation and application of accounting policies and practices.
  • Cost of Service Workshop: Implementation and Applications: Participants are required to bring a laptop with Excel and PowerPoint, to work through in-class exercises.
  • Strategic Leadership for Public Power: Participants are required to complete some pre-coursework and bring the following items to class (details will be emailed in advance of the class):
    • Copies of your ACCESS Leadership Questionnaires
    • Completed pre-course learning plan

Class Start/End Times

All classes will begin at 8:30 with the following exceptions:

  • Advanced Public Utility Accounting will begin at 8:30 on Wednesday, and 8 a.m. on Thursday
  • Strategic Leadership for Public Power will start at 8 a.m. each day.

What are APPA mask requirements?

All institute participants will be required to wear masks in all APPA meeting areas and at official APPA functions, except when eating or drinking. This is consistent with current CDC recommendations that everyone in areas with high COVID-19 infection rates wear masks in public indoor spaces, regardless of vaccination status. 

Click here to view the latest COVID safety protocols for this event.

Registration/Name Badges

Name badges can be picked up at the APPA registration desk at the hotel starting at 7:30 a.m.

Meals

A light breakfast, afternoon snack, and beverage breaks are included in the registration fee. All other meals are on your own.

Hotel & Location

Click here for hotel and location information.

Dress code

The attire for the Institute ranges from business casual to casual—whatever you're comfortable in. Meeting room temperatures vary, so prepare to dress for cool conditions.

Cancellations/No-Show/Refunds/Substitutions

Registrants who cancel in writing on or before September 27, 2021, are entitled to a refund of their registration fee, minus a $50 cancellation fee. Registrants who cancel after September 27 will not receive a refund, but attendee substitutions will be allowed for this event only. Registrants and no-shows who do not cancel by September 27 are responsible for the full registration fee and are not entitled to a refund. 

Cancellations must be made in writing and emailed to [email protected]

Where and when are the next Education Institutes?

  • Spring Institute 
    April 25-29, 2022
    Minneapolis, Minnesota
     
  • Fall Institute 
    Oct. 3-7, 2022
    San Antonio, Texas

Questions?

Contact us at [email protected] or call 202-467-2977.

Earn While You Learn!

Participate in APPA programs to earn Continuing Education Units (CEUs), Professional Development Hours (PDHs) and Continuing Professional Education credits (CPEs). 

What educational credits are available?

You can earn the following kinds of continuing education credits for attending live virtual and in-person sessions—provided the following requirements are met:

Requirements for Successful Completion: In-person

  • Attendees must sign in each day, attend (and participate) in the entire course and complete an evaluation form at the end of class
  • Partial credit cannot be given for partial attendance
  • Attendance is monitored by an APPA staff member and the instructor
  • Certificates will be emailed out within 2 weeks of the class, to those who meet the requirements

Requirements for Successful Completion: Virtual

  • Attendees are required to attend and participate in 90% of the live virtual session and complete an online evaluation at the end.
  • Partial credit cannot be given for partial attendance
  • Attendance is monitored by an APPA staff member during the event, through an online report log, and upon review of the post-event evaluation data
  • Completion certificates will be emailed out within 2 weeks of the class (for those who meet the requirements). 
  • Virtual sessions are recorded (attendees automatically receive access to recordings within a week), though continuing education credits can only be given for attending live events. Recordings will be accessible for 90 days.

IACET logoContinuing Education Units (CEUs): The American Public Power Association is accredited by the International Association for Continuing Education and Training (IACET) and is authorized to issue the IACET CEU. For information regarding certification status, attendance requirements and obtaining attendee transcripts, contact [email protected] or 202-467-2921. Verify our IACET Accreditation.

CPE logoContinuing Professional Education (CPE) Credits: The American Public Power Association 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 Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Unless noted, there are no prerequisites for the courses offered and no advance preparation is required. Courses are group-internet based offerings at the basic program level (unless otherwise noted). Credit hours and areas of study for the courses are listed on the individual course pages. For more information regarding administrative policies, such as clarification of requirements, complaints, and refunds, please contact [email protected]

Professional Development Hours (PDHs): The American Public Power Association’s educational practices are consistent with the criteria for awarding Professional Development Hours (PDHs) as established by the National Council of Examiners for Engineering and Surveying (NCEES). Course eligibility and number of PDHs may vary by state.

COVID-19 Safety Protocols

The safety of those attending the American Public Power Association (APPA) 2021 Business & Financial Conference is our top priority. We are partnering with the hotel, have talked to local health officials, and are applying lessons-learned from other associations to ensure we follow all the best practices for safely hosting in-person meetings in the current environment. We are relying on everyone to do their part to keep themselves and everyone else safe during the conference.

Below are some of the steps we are taking to ensure the safety of all meeting participants, and our expectations for all conference participants. All participants must agree to abide by these standards before they will be permitted to attend the conference. 

What attendees must do

APPA mask requirements

All conference participants will be required to wear masks in all APPA meeting areas and at official APPA functions, except when eating or drinking. This is consistent with current CDC recommendations that everyone in areas with high COVID-19 infection rates wear masks in public indoor spaces, regardless of vaccination status. 

Outside of APPA's meeting space, attendees must abide by the hotel policy and local guidelines at the time of the meeting. Attendees can step outside at any time if they would like to take off their masks. 

We know that our attendees will have different comfort levels with meeting in person again, and some attendees may have reasons to be cautious, including underlying health conditions or family members (including young children) who may still be at risk. We are relying on everyone to do their part to keep themselves and everyone else safe during the conference, and to be respectful of all other attendees and their comfort levels.

When you register

All participants must agree to the safety protocols outlined below before registering for the conference. Your registration implies your consent to adhere to these standards. 

Pre-Event Health Assessment 

Registrants will be asked to complete a self-assessment prior to traveling to the event. Participants do not need to submit a separate form; but we ask all attendees to honestly answer these questions to help us protect all conference attendees, staff, and the local community. 

  1. Have you had any of the following NEW or UNUSUAL-FOR-YOU symptoms within the past 72 hours? 
    • Fever of 100.4 degrees or above, or possible fever-like symptoms such as alternating chills and sweating.
    • Frequent cough (not a chronic cough or your normal seasonal allergies)
    • Trouble breathing, shortness of breath, or severe wheezing 
    • Muscle or body aches that are not exercise related
    • Sore throat
    • New loss of smell or taste 
    • Headache
  2. Have you, or anyone in your household or group, tested positive or are awaiting test results for COVID-19?
  3. Do you, or anyone in your household or group, have the symptoms of COVID-19 as listed above?
  4. Are you currently subject to a stay-at-home order from your doctor or state or local requirements to quarantine, isolate, or stay at home? 

If you answer YES to any of these questions, please STAY AT HOME. Please send your cancellation request to [email protected].

COVID Test Recommended 

We are recommending (not requiring) all participants get a COVID test 3 days before the conference; and again 3 days after returning home. 

Anyone who tests positive before the conference should stay home. If anyone tests positive after the conference, they should email Amy Rigney-Gay APPA’s Vice President of Human Resources & Administration at [email protected] to confidentially report so we can try to conduct contact tracing.

On-site Safety Protocols

The safety of all conference participants is our top priority. All conference participants must: 

  1. Wear a mask in all APPA meeting areas and at official APPA functions, except when eating or drinking. 
  2. Adhere to CDC, and state and local guidance before and during the event. 
  3. Complete the health check-in each day before entering the APPA meeting space (see below).
  4. Engage in appropriate physical distancing and hygiene practices.
  5. Be respectful of all other attendees and their comfort levels.
  6. Not attend the event if you are ill, actively experiencing any COVID-19 symptoms or have recently been in close contact with someone who is experiencing COVID symptoms or has tested positive for COVID-19.
  7. Notify APPA’s Vice President of Human Resources & Administration at [email protected] if you test positive for COVID-19 up to 14 days after returning home.

On-site Daily Health Check-in

Each day of the conference, all participants will be required to complete a short health questionnaire, as many of us do when we come into the office. No medical tests are required; APPA will not ask for any medical records, test results, or proof of vaccination. 

The daily health check-in will be a simple online form, asking participants to self-certify that: 

  • You have not recently come into close contact with someone with COVID-19 or experiencing COVID-19 symptoms;  
  • You are not currently experiencing any COVID-19 symptoms that can't be explained by something else; and 
  • You are continuing to follow CDC and local guidance. 

Participants must complete the daily health check-in before entering the APPA meeting space. A link will be emailed to attendees in advance, and will be available through the conference mobile app.

Show your completion screen when you arrive at the meeting space each morning to receive a colored wristband. 

  • When you complete the questionnaire, you will get a screen telling you to proceed to the meeting. Simply show this screen on your mobile device to verify you have completed your daily check in.
  • If you aren't able to show your completion screen, someone will look you up by name to verify you have completed your check-in. 

Your wristband is required for entry into all APPA sessions and activities. It also confers in-and-out privileges; once you receive your wristband for the day, you can enter and exit the APPA meeting space freely just by showing your wristband.

What we are doing

Personal Safety

APPA will take the following steps to ensure the health and safety of all meeting participants:

  • All participants (including attendees, speakers, sponsors, guests and staff) will agree to and be required to follow safety protocols put in place by APPA.
  • All participants must complete a daily health questionnaire before entering the meeting space. Attendees will receive a wristband confirming they have completed the daily check in so they may enter/exit the meeting space without having to complete it again on that day.
  • Masks are required in all APPA meeting areas and at official APPA functions, except when eating or drinking.

Meeting experience

APPA is examining every aspect of the in-person meeting experience to ensure we are taking all appropriate precautions to protect the safety of participants, including:

  • Modifying room seating and event layouts to allow for social distancing.
  • Redesigning networking opportunities to accommodate social distancing while still facilitating meaningful conversations and exchanges.
  • Holding networking events outdoors, whenever possible. 
  • Making changes at our registration desk to alleviate congestion and reduce contact points.
  • During sessions, Q&A will be administered through the conference mobile app (instead of shared microphones). 
  • APPA may employ assigned seating, queued entrances, or timed entrance and exits of meeting rooms to manage crowd control and accommodate room capacity limits, according to state or local mandates. 

Cleaning and hygiene 

APPA is working with the hotel to ensure the cleanliness of the meeting facilities. 

  • APPA will develop and institute a cleaning and sanitizing schedule with the hotel that meets the specific needs of the conference and our attendees. 
  • High-touch surfaces within the meeting space will be cleaned multiple times a day.
  • Hand sanitizer stations will be positioned throughout the meeting space.
  • Additional hygienic supplies, including disinfectant wipes, gloves, and disposable masks, will be made available to attendees. 
  • APPA is working with the hotel to ensure all hotel culinary and banquet team members adhere to strict guidelines for the preparation, handling and serving of food & beverages. 
  • APPA will keep attendees updated on the hotel’s COVID related practices and protocols.  

Questions?

Contact us at [email protected].