Single Audit Fundamentals Part 1: What is a Single Audit?

Jennifer Katz, AICPA

Jennifer Mishner Katz CPA Jen has more than 19 years of experience serving significant nonprofit, higher education and governmental entities. She is well-versed in the requirements of the Uniform Guidance, Financial Accounting Standards Board pronouncements, Governmental Accounting Standards Board pronouncements and Government Auditing Standards. Jen is part of RSM’s National Professional Standards Group within the Office of Risk Management for the state and local government, higher education and nonprofit industries (the public sector practice). She is also part of RSM’s national training committee and helps prepare and facilitate training courses for the employees in the firm’s public sector practice. Jen previously served as the public sector team captain for RSM’s internal inspection program and as a liaison between our Office of Risk Management and the national nonprofit, education and state and local government industry teams. Prior to joining RSM US LLP, she was a senior manager at a Big Four firm where she served in a management development position for the nonprofit and state and local government groups. This role included researching and evaluating the impact of new accounting pronouncements and providing technical training.

John D'Amico, Managing Director, CBIZ

John D’Amico, a Managing Director with CBIZ and Shareholder with CBIZ CPAs (CBIZ), has over 30 years of experience in providing audit, accounting, and consulting services to not-for-profit organizations and governmental agencies. Prior to joining CBIZ, John worked at a Big 4 firm, as well as other regional accounting firms. His areas of expertise include not-for-profit accounting, GASB, Single Audits, government auditing standards, cost allocations, and internal controls.

John is the current Chair of the NYCPA Not-for-profit committee. John is also an Instructor for the AICPA, a Subject Matter Expert for Single Audits for the AICPA Peer Review Oversight Program, and a member of the AICPA Peer Review Task Force. John also sits on the executive committee of the AICPA Governmental Audit Quality Center.

John has authored articles, conducted workshops and seminars, and presented them at various conferences on topics Including Not-for-profit Accounting, Single Audits, Government Auditing Standards and Uniform Guidance requirements.

Tonya Moffitt, AICPA

Tonya Moffitt CPA Tonya received her Bachelor of Science in Accounting from Portland State University (PSU), followed by a Master of Science in Financial Analysis. She specializes in and has extensive experience performing and managing governmental audits. She is a reviewer for the GFOA Certificate of Excellence in Financial Reporting Award program and has assisted several of our clients in their initial submission and retention of the award. Tonya is a current Board Member of the Oregon Society of Certified Public Accountants (OSCPA). She is also a Co-Chair of the Accounting Standards Review Committee for the Oregon Government Finance Officers Association, former Chair and current member of the OSCPA Government Strategic Committee, Oregon Board of Accountancy Complaints Committee and PSU’s Accounting Advisory Board Member. Tonya is a licensed CPA in Oregon, Washington and Hawaii. Tonya is responsible for training new staff who assist in governmental and compliance audits and supervising managers, seniors, entry level staff and interns. She created the firm’s financial statement template, GASB 68 template, and is currently in charge of training numerous clients to use the template for financial statement preparation. Tonya and her husband are parents to two active kids. They enjoy spending time watching the kids participate in various sports, going to the sand dunes, and spending time on her family’s cattle ranch. She enjoys being actively involved as a committee member in various organizations including Forward Stride a non-profit therapeutic equine program which provides, promotes, and supports quality therapeutic recreation services for children and adults.