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Governmental Accounting and Auditing Conference (VIRTUAL)

Wednesday, June 5
 8:20am - 4:15pm

(Check-In 8:15am)

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8.00 Credits

Member Price $274.00

Price will increase by $35 after 5/29

Non-Member Price $399.00

Price will increase by $35 after 5/29

Overview

*IMPORTANT:  This is the VIRTUAL registration option.

This CTCPA conference is designed to update practitioners and government finance officers in the area of governmental accounting and auditing.

Designed For

CPAs involved in governmental accounting and auditing. Also appropriate for government finance officers.

Notice

By registering for this program and, accordingly, receiving the eMaterials, you're acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

Wednesday, June 5

General Session

8:30am - 9:30am GASB Update

Becca Kiser, Associate Practice Fellow, GASB

Becca Kiser

Becca Kiser is an associate practice fellow with the Governmental Accounting Standards Board (GASB) in Norwalk, Connecticut. She is currently working on GASB projects related to the going concern uncertainties and severe financial stress, and infrastructure assets.

Before joining the GASB in August of 2022, Becca spent five years working as an auditor for FORVIS (formerly known as BKD). As an auditor, she worked with local municipalities and business-type activities to ensure audits were conducted audits in accordance with Generally Accepted Government Auditing Standards (GAGAS).

Becca is a graduate of Harding University and is an Arkansas Certified Public Accountant.

Presented by: Becca Kiser - Associate Practice Fellow, Governmental Accounting Standards Board

This session will give an overview of the GASB pronouncements that become effective in the coming fiscal years including Statements 99, 100, 101, and 102 as well as a refresher on Statements 94, 96, and 99.  The session also will explain some of the projects on GASB’s current technical agenda and research agenda.

This session is available to registrants only.

General Session

9:35am - 10:50am An Overview of AICPA SAS 145: Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement

Philip Marciano, Managing Director, CBIZ Marks Paneth

Philip Marciano

Phil is a Shareholder in our New York City office and the Government Services Practice Leader for the Metro New York Not-For-Profit & Government Practice. A Certified Public Accountant and Certified Government Financial Manager, he is recognized as a national resource for government and nonprofit accounting and federal single audits (Uniform Guidance). He has audited various types of governmental entities such as towns, counties, villages, schools, libraries, other special purpose entities and component units, and various types of nonprofit organizations. Phil is a member of the AICPA and the New York State Society of CPAs and is a member of the NYSSCPA’s Nonprofit Organizations Committee and Governmental Accounting and Auditing Committee. He is also a NYSSCPA board member. Phil teaches for the AICPA and Surgent, where he has led numerous courses on accounting and auditing updates. Phil also presents at various conferences in the NY metro area on nonprofit and government accounting and federal single audits.

Presented by: Philip Marciano, CPA, CGFM - Managing Director, CBIZ Marks Paneth and Shareholder, Mayer Hoffman McCann P.C.

This course will give participants a thorough understanding of the objectives and principles of SAS 145 and aim to give a succinct overview of the key changes introduced by SAS 145 and their implications on their audits. Specifically, we’ll look at:
• Key Changes of SAS 145
• New risk assessment requirements
• The revised definition of significant risk
• Requirements to evaluate internal controls, including IT general controls.
• Guidance regarding scalability
• Guidance on maintaining professional skepticism.
• Guidance on the new “stand back” requirement.
• Brief discussion on how SAS 145 relates to SAS 148, which amends AU-C 935, Compliance Audits

This session is available to registrants only.

General Session

11:00am - 12:15pm Misconceptions in Single Audits and SEFA Overview

John D'Amico, Managing Director, CBIZ Marks Paneth

John D'Amico

John D’Amico, CPA, is a CBIZ Managing Director and MHM shareholder within the Professional Standards Group at CBIZ MHM, which is responsible for monitoring quality control in the firm as mandated by professional standards. He specializes in pre-issuance reviews and inspections of nonprofit organizations, governments and Single Audits. Mr. D’Amico also provides consultation on accounting and attestation matters and tests and monitors the firm’s quality review policies and procedures. He also is a Subject Matter Expert for the Peer Review Division of the American Institute of Certified Public Accountants (AICPA), providing oversight on their behalf. Additionally, he teaches continuing education classes for the firm and on behalf of the AICPA nationally. John is also a member of the Executive Committee for the AICPA Government Audit Quality Center (GAQC).

As a sought-out thought leader in his areas of expertise, Mr. D’Amico has authored numerous articles pertaining to nonprofit accounting/auditing, governmental auditing standards and Uniform Guidance. He frequently leads training seminars for his clients and is an instructor for the American Institute of Certified Public Accountants (AICPA). He has presented at the annual Nonprofit Conferences of the New York State Society of CPAs; the New Jersey Society of CPAs; and the Connecticut Society of CPAs; as well as the annual Governmental Conferences of the Connecticut Society of CPAs and the Michigan Society of CPAs.

XiXi Dong, Director, CBIZ Marks Paneth

XiXi Dong

Xixi Dong, CPA is a Director within the Not-For-Profit & Government Practice at CBIZ MHM. In this capacity, she is responsible for planning and supervising audit engagements for a variety of nonprofit organizations, including large social service organizations, third party funded organizations, educational institutions, charitable, and fundraising and membership organizations including those requiring audits pursuant to Uniform Guidance (Single Audit). Ms. Dong also has considerable experience in conducting audits of employee benefit plans, including defined contribution, defined benefit and multi-employer plans.

Ms. Dong has over 15 years of experience in public accounting. Prior to joining CBIZ MHM, she worked for a national accounting firm in the New York City area and gained valuable audit and tax experience within a variety of industries, including government, nonprofit, SEC, private equity, mergers & acquisitions, manufacturing & distribution, technology and professional services.

Ms. Dong is a member of the American Institute of CPAs and the New York State Society of CPAs. She is licensed to practice in New York State.

Ms. Dong holds a BBA in Accountancy (Magna Cum Laude) from Baruch College, City University of New York.

Presented by: John D'Amico, CPA - Managing Director, CBIZ Marks Paneth and Shareholder, Mayer Hoffman McCann P.C.

XiXi Dong, CPA - Not-For-Profit Practice & Government Group Director, CBIZ Marks Paneth and Mayer Hoffman McCann CPAs

This session will cover misconceptions regarding specific compliance requirements and other misconceptions regarding what both recipients of federal awards need to do and what auditors are required to do for their Single Audits. This session will also cover what is required to have an accurate and complete Schedule of Expenditures of Federal Awards (SEFA).

This session is available to registrants only.

General Session

12:45pm - 1:55pm Government Fraud Schemes: Detection, Prevention, and Recent Cases

Julie Fox, Manager, Anchin, Block & Anchin LLP

Julie Fox

Julie is a manager in the RCI group at Anchin with 8 years of experience in investigations, compliance, and monitoring. Prior to Anchin, she gained experience at Baker Tilly Virchow Krause, LLP where she specialized in fraud and investigative services related to construction, government, healthcare, and not-for-profit organizations.

Brian Sanvidge, Principal, Anchin, Block & Anchin LLP

Brian Sanvidge

Brian is the leader of the firm’s RCI group. He has been with Anchin since 2019. He has more than 25 years of experience working with businesses on labor investigations, MWBE compliance, fraud investigations, disaster recovery, and business continuity. He has lectured nationally on labor law, business fraud, white-collar crime, and tax fraud and has worked on regulatory compliance and government investigations for groups including the New York State Surrogate Bench as well as several bar associations. Brian was honored to be included among the Who’s Who of Forensic Accountants by the Long Island Business News.

Presented by: Brian Sanvidge, CIG, CFE – Principal, Leader of Regulatory Compliance and Investigations at Anchin, Block & Anchin LLP

Julie Fox, CFE - Manager, Regulatory Compliance and Investigations Group at Anchin, Block & Anchin LLP

During this session, we will set out to identify key factors that attribute to government fraud. How do the perpetrators go undetected, who is committing these fraudulent acts, and why? We will draw information from multiple resources such as the 2024 ACFE Report to the Nations and national statistics to provide an overview of how and why government fraud occurs. In addition, we will walk you through cases that we’ve personally investigated. We’ll provide our thoughts on the findings and how the fraud could have possibly been prevented.

This session is available to registrants only.

General Session

2:10pm - 3:20pm Today's Implementation Issues and Tomorrow's Financial Reporting Model

David Bean, CEO, Governmental Accounting Research, LLC

David Bean

David R. Bean, CPA, is the chief executive officer of Governmental Accounting Research, LLC, a consulting and training firm dedicated to public sector accounting and financial reporting activities. Prior to his retirement from the Governmental Accounting Standards Board (GASB) in 2021, David served as the GASB director of research and technical activities over 30 years.

Prior to joining the GASB in 1990, David worked in public accounting and government. He also has served as Deputy Chairman of the International Public Sector Accounting Standards Board (IPSASB). He was the lead author on the 1988 Governmental Accounting, Auditing and Financial Reporting (Blue Book) and was the founder of the GAAFR Review newsletter. He was the last director of the National Council on Governmental Accounting before the formation of the GASB in 1984.

David is a licensed CPA in Illinois and member of the Government Finance Officers Association, the Illinois Government Finance Officers Association, the American Institute of Certified Public Accountants, the Illinois CPA Society, the AGA, the National Federation of Municipal Analysts, and the Municipal Analysts Group of New York.

Presented by: David R. Bean, CPA - Chief Executive Officer of Governmental Accounting Research, LLC and Former Director at the GASB

Are leases, P3s, and SBITAs really behind us?  The answer is no. Learn about the current implementation issues that may be encountered after the initial implementation of these standards.  In addition, new guidance on the financial reporting model is scheduled to be issued in the Spring. Hear how Statement 103 came to be and how it will impact Connecticut governments.

This session is available to registrants only.

General Session

3:25pm - 4:15pm Addressing the Shortage: Possible Strategies to Attract Candidates for Government Finance and Auditor Positions

Dawn Maselek, Assistant Town Administrator, Town of Vernon

Dawn Maselek

Dawn Maselek is the Assistant Town Administrator/Human Resources Director for the Town of Vernon, and an executive board member of the Connecticut Public Labor Relations Association (ConnPELRA). She also is a member of the CIRMA Risk Management Advisory Board, serves as the liaison for the Town’s Pension Advisory Committee, and is the chief negotiator of labor relations for the Town’s seven bargaining units. She brings over 25 years of experience in the areas of human resources and risk management. Dawn works strategically with municipal department leaders regarding recruitment, staffing, re-organization, and temporary assignments to build cohesive teams that will align with Vernon’s core principles.

Presented by: Dawn R. Maselek - ConnPELRA Board Member and Assistant Town Administrator, Town of Vernon

Help Wanted. We're Hiring. The signs are everywhere, but why can't we hire anyone? The presentation will discuss the current labor market, recruitment trends, and human resources strategies to rebuild staffing capacity.

This session is available to registrants only.

Non-Member Price $399.00

Member Price $274.00