ACPEN Signature 2025: The Risk of Fraud in State & Local Government
Online
8.00 Credits
Member Price $250.00
Non-Member Price $300.00
Overview
This comprehensive 8-hour course explores the pervasive issue of fraud in State and Local governments. Our panel of experts from inside and outside government will provide participants with the tools and knowledge necessary to identify, prevent, and respond to fraudulent activities in State and local governments.
The course begins by examining the types of fraud commonly encountered in governmental settings, including financial fraud, procurement fraud, and abuse of power. With our experienced panelists, participants will delve into real-world case studies to understand the tactics used by fraudsters and the impact on public trust, resources, and governance. Special emphasis will be placed on understanding regulatory frameworks and compliance measures designed to mitigate fraud risks.
Objectives
- Get a deeper understanding of how to safeguard public resources
- Enhance accountability
- Promote transparency in government operations
Highlights
- Risk assessment
- Internal controls
- Forensic accounting
- Reporting mechanisms
Designed For
This course is ideal for government employees, auditors, compliance officers, and anyone responsible for maintaining integrity in public administration.
Prerequisites
None
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/Account/login. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
- Cindy Byrd, ACPEN BPN Business Professionals' Network
- Daniel Porter, ACPEN BPN Business Professionals' Network
- David Cotton, Chairman, Cotton & Company
- Dennis Dycus
- Frank Crawford, Crawford and Associates
Leader Bios
David Cotton, Chairman, Cotton & Company
Dave Cotton is founder and Chairman Emeritus of Cotton & Company LLC, Certified Public Accountants, headquartered in Alexandria, Virginia. In April 2022, Cotton & Company became a subsidiary of Sikich LLP. Cotton & Company was founded in 1981 and has a practice concentration in assisting Federal and State agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numerous other Federal and State organizations, programs, activities, and functions. Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, U.S. Navy, U.S. Marine Corps, U.S. Transportation Command, U.S, Defense Security Cooperation Agency, U.S. House of Representatives, U.S. Capitol Police, U.S. Small Business Administration, U.S. Bureau of Prisons, Millennium Challenge Corporation, U.S. Marshals Service, and Bureau of Alcohol, Tobacco, Firearms and Explosives. Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems. Dave received a BS in mechanical engineering (1971) and an MBA in management science and labor relations (1972) from Lehigh University in Bethlehem, PA. He also pursued graduate studies in accounting and auditing at the University of Chicago Graduate School of Business (1977 to 1978). He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM). Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book). He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide. He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Governmental Accounting and Auditing Committee and the Government Technical Standards Subcommittee of the AICPA Professional Ethics Executive Committee. Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide. Dave is currently chairing a task force to update the COSO-ACFE Fraud Risk Management Guide. Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services, Professional Ethics, Quality Review, and Governmental Accounting and Auditing Committees. He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter and currently serves on the AGA Professional Ethics Board. He is also a member of the IIA and the Association of Certified Fraud Examiners (ACFE). Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims, the Armed Services Board of Contract Appeals, and other administrative and judicial bodies. Dave has spoken and written frequently on cost accounting, professional ethics, and auditor fraud detection responsibilities. He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination … based on their contributions to the ACFE, to the profession, and to the community”); AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”); and AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”).
Dennis Dycus
Dennis F. Dycus, CPA, CFE, CGFM, Trainer, Consultant, Public Speaker has recently retired after 39 years with the Office of the Comptroller of the Treasury of the State of Tennessee as the Director of the Division of Municipal Audit where I was responsible for the audits of all local governments in Tennessee, with the exception of counties and their affiliated, units as well as conducting investigations related to fraud, waste, and abuse in local governments. For the last several years he has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe, for organizations such as the Association of Certified Fraud Examiners; the American Institute of Certified Public Accountants; numerous state CPA societies; the Government Finance Officers Association; the Association of Government Accountants; the National Association of State Auditors, Comptrollers and Treasurers; Westcott Communications, Inc.; Western CPE; Accounting Continuing Professional Education Network; the Organization for Security and Co-Operation in Europe; IBM; HCA; NYC Presbyterian Hospital; Saturn, Inc.; Chrysler; Securities and Exchange Commission; the U.S. Department of Labor; U.S. Environmental Protection Agency; the Government Accountability Office; U.S. Office of Management and Budget; the Internal Revenue Service; US Bankruptcy Trustees; Bisk Education, Inc.; Nichols Education, Inc.; Symbion, Inc.; numerous state audit organizations; local ACFE, AGA and state CPA chapters; and individual professional firms. He frequently speaks at colleges and universities as well as various professional conferences, both on a local and national level. Dennis is a member of the AICPA; TSCPA; GFOA; TGFOA; ACFE (charter member), Middle Tennessee Chapter ACFE –Past President, current President Emeritus; AGA; Middle Tennessee Chapter AGA – Past President and he has authored articles related to the detection and prevention of fraud for several national publications. He attended Western Kentucky University, with a BS in Accounting, Class of 1969 and in 1986 he graduated from the Tennessee Government Executive Institute (TGEI).
Frank Crawford, Crawford and Associates
Frank Crawford is President of Crawford & Associates, P.C., Certified Public Accountants. Crawford & Associates is a 16-person firm with its lead office located in Oklahoma City, Oklahoma. The firm specializes in providing auditing, consulting and accounting services solely to state and local governmental entities. Crawford & Associates has performed over 700 financial statement audits and financial related audits, along with a variety of other services including GASB 34 implementation plans, fraud investigations, internal control analysis, accounting policy and procedure development, contract internal auditing, quality assurance reviews, training, fixed asset record development and expert witness testimony in litigation and labor arbitration matters. Mr. Crawford is currently the Chair of the Oklahoma Society of CPAs Government Accounting and Auditing Committee and has also been involved in a number of AICPA committees and task forces as they relate to governmental accounting and auditing, including the former AICPA Governmental Accounting and Auditing Committee, the current AICPA Government and Not-For-Profit Expert Panel and AICPA Audit Guide Revision Task Force. Mr. Crawford has is also currently the Chair of the AICPA’s GASB Liaison Task Force, an appointed group of seven individuals designated by the AICPA to interact with the Board during the accounting standard-setting process. Mr. Crawford was also a member of the GASB’s advisory group for the first Implementation Guide of Statement 34, and has already assisted and audited several local governments that implemented Statement 34 as far back as June 30, 1999. In addition, Mr. Crawford, at the request of the USDA Graduate School, recently developed GASB 34 implementation plans for many of the U. S. territories and commonwealths such as the governments of Guam, Palau, Saipan, Pohnpei, U.S. Marshall Islands, American Samoa and the U.S. Virgin Islands. Frank is a frequent lecturer, trainer and discussion leader for numerous groups, firms and State Societies, and has appeared in several AICPA continuing professional education videos and live satellite broadcasts related to governmental accounting and auditing. Commonly known as Frankie to clients, friends and family, Mr. Crawford has two children, 11 year-old daughter Madison and 6 year-old son Blake, and also has the good fortune to be married to Cindy Crawford.
Non-Member Price $300.00
Member Price $250.00