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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A PROFESSIONAL MEMBERSHIP ORGANIZATION OF PUBLIC FINANCE PROFESSIONALS TO PROMOTE THE EFFECTIVE MANAGEMENT OF GOVERNMENTAL RESOURCES THROUGH TRAINING, CERTIFICATION AND SHARING FISCAL PRACTICES. THERE ARE APPROXIMATELY 800 MEMBERS. TWO ANNUAL CONFERENCES ARE HELD EACH YEAR, SPRING AND FALL. THREE CONTINUING EDUCATION CLASSES ARE OFFERED EACH YEAR AS WELL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE ASSOCIATION HAVE THE ANNUAL RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY (10 BOARD MEMBERS) AND THE ANNUAL RIGHT TO APPROVE ANY PROPOSED CHANGES TO THE ASSOCIATION'S BYLAWS, CODE OF ETHICS AND CONSTITUTION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY AGENCY OR REGULAR MEMBER OF THE ASSOCIATION HAS THE OPPORTUNITY TO PARTICIPATE IN AN ANNUAL ELECTION FOR ANY/ALL OPEN VACANCIES ON THE ASSOCIATION'S BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY MEMBER OF THE ASSOCIATION HAS THE OPPORTUNITY, ANNUALLY, TO APPROVE/REJECT ANY PROPOSED CHANGES TO THE ASSOCIATION'S BYLAWS, CODE OF ETHICS AND CONSTITUTION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE ASSOCIATION'S EXECUTIVE COMMITTEE WAS PROVIDED A FULL COPY OF THE FORM 99 FOR REVIEW AND ACCEPTANCE. ONCE ALL MEMBERS OF THE EXECUTIVE COMMITTEE AGREED THAT THE RETURN LOOKED ACCURATE, THE FORM 990 WAS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC REQUEST.</ExplanationTxt>
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