The next Massachusetts Enterprise Fund class will be conducted on Friday, November 21, 2025, remotely. This class will cover the budgeting, accounting, and financial reporting of Massachusetts Enterprise Funds including new emphasis on indirect costs. Up to four people may attend.

Massachusetts enterprise fund topics:

• History and Overview
• Budgeting
• Warrants
• Schedule A-2 of the Tax Recap Sheet
• Indirect Costs
• Accounting

Date/Time:	Friday, November 21, 2025 9:00 AM - 12:00 PM
Location:	Remote
Tuition:	$300.00
CPE Credit	4 hours

Faculty:  

Mark D. Abrahams, CPA, President of The Abrahams Group LLC, has taught the UMAS course for thirty years. He has assisted many Massachusetts communities implement UMAS based budgeting, accounting and reporting systems and GASB 34 financial reporting systems, has established several enterprise funds, and has conducted many rate studies. He is co-chair of the New England Water Works Association's Financial Management Committee.