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When
July 9-10
8:30 a.m.-4:00 p.m.

Where
Hershey Lodge
Hershey - Map It

CPE Credits
13-A&A; 2-Ethics; 1-Other


"This conference will help me navigate through the copious amount of changes in governmental auditing."

Patrick Hopkins, CPA
Joseph R. Aliciene & Co.


New to Government Accounting? The introduction tracks will provide groundwork for you to catch up quickly to what’s happening in the field.  

2018 Speakers



PICPA Member: $579    |     Nonmember: $679
CLE Credit Add-On: $100       

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Additional Registration Option:
Hershey:
  July 9 only | July 10 only
Webcast:
Full conference
    July 9 only | July 10 only

Level: 
Update

Prerequisites: 
None

Day 1 - Monday, July 9

7:30 a.m.
Breakfast and Check-in
8:30 a.m.
k  Get in Front of GASB
(1-A&A)
  • Recent pronouncements, including guidance for fiduciary activities, asset retirement obligations, and leases
  • Progress on reexamining the Financial Reporting Model
  • Debt disclosures, revenue and expense recognition, and interest capitalization
Speaker
Wesley A. Galloway
Senior Project Manager
Governmental Accounting Standards Board
9:25 a.m.
CONCURRENT SESSION 1

k  Introduction to Government Auditing

(1-A&A)
  • Applicability of GAAS, GAGAS, and Single Audit Requirements
  • Overview of audit process from audit planning to report issuance
  • Unique considerations within governmental audits
Speakers
Brian T. McCall, CPA, CGFM
Partner
Maher Duessel CPAs
Spenser R. McGrath, CPA
Supervisor
Maher Duessel CPAs

GASB 87—The New Leases Guidance

(1-A&A)
  • Lift the hood on the new GASB leases guidance
  • The new financing model for all leases and how it changes reporting
  • What is and is not a lease, and exceptions for certain leases, including the short-term lease exception
  • Determining the length and reporting the cost of a lease
  • What you need to do to prepare for implementation
Speaker
Wesley A. Galloway
Senior Project Manager
Governmental Accounting Standards Board

k  g  Accounting Issues Facing Small Governments

(1-A&A)
  • Financial reporting options: Ideas and tips
  • Internal controls: What you need to know
  • Other operational considerations that may be off your radar
Speakers
Amanda J. Bernard, CPA, CFE, CMA
Principal
Maillie LLP
Christopher N. Herr, CPA
Principal
Maillie LLP


10:15 a.m.
Take a Breather
10:30 a.m.
CONCURRENT SESSION 2

k  Introduction to Single Audits

(1-A&A)
  • Common findings and questioned costs in single audits
  • Tips for auditors implementing the Uniform Guidance in single audits
  • Practical applications of the most recent changes
Speaker
Jeremy D. Medernach, CPA
Director
Boyer & Ritter LLC

k  g  Annual Report Filing for Municipal Authorities

(1-A&A)
  • New online submission for municipal authorities—a comprehensive overview
  • Detailed screen shots to walk you through the submission process
  • Demonstration and Q&A session to guide municipal users and CPAs with online submissions
Speakers
Michael V. Lamb, CPA, CGFM
Principal
Wessel and Company
Karen M. O’Neill
Local Government Policy Specialist
Governor’s Center for Local Government Services, Pennsylvania Department of Community and Economic Development

g  The Political Landscape: How it Affects Your Auditing Practice

(1-A&A)
  • How politics can affect your work
  • Elected officials and what they need to know
  • Audit planning and the role of the political environment
  • The impact of the political climate on the auditor’s role
  • When, what, and how to communicate politics to your clients
Speaker
Pamela W. Baker, CPA, CGFM
Partner
Barbacane Thornton & Company LLP


11:25 a.m.
GASB 75: Other Post-Employment Benefits (OPEB) Implementation
(1-A&A)
  • Common questions and clarifications
  • Conceptual underpinnings of the OPEB reporting model, and how the model impacts measurement
  • Requirement of a trust for cost sharing plans
  • Intersection of OPEB and risk financing
Speaker
Wesley A. Galloway
Senior Project Manager
Governmental Accounting Standards Board
12:15 p.m.
Lunch
1:05 p.m.
g  k  The Business of Marijuana
(1-A&A)
  • Hurdles local governments face in collecting cash for the payment of taxes
  • Auditing tips to ensure the accuracy of tax liabilities
  • Best practices for cash business audits
Speaker
Paul G. Northup
Deputy Director of Taxation
Colorado Department of Revenue
1:55 p.m.
Cybersecurity and the Role of the Accountant
(1-Other)
  • Understand why accountants are qualified to be cybersecurity advisors
  • Be able to articulate the role that accountants play in an organization’s cybersecurity efforts
  • Recognize the resources available to become better educated on cybersecurity
  • Become familiar with some of the cybersecurity services that accountants can offer
Speaker
Mark Burnette, CPA, CISSP, CISM
Shareholder, Information Security
Lattimore Black Morgan & Cain PC
2:45 p.m.
Snacks and Chats
3:00 p.m.
k  Establishing Auditor Independence under Yellow Book and GAAS
(2-A&A)
Using a variety of case studies, our panel of practitioners and local government representatives will explore the challenges and propose solutions.
  • Evaluating independence
  • Communicating independence issues with clients
  • Addressing the pros and cons of strategies to evaluate independence issues
  • Comparing Yellow Book to generally accepted auditing standards
Panelists
Jill E. Gilbert, CPA, CGMA
Partner, Audit Services Group
RKL LLP

Cynthia R. Bergvall, CPA, CGMA
Director – Audit & Accounting
Bee Bergvall & Company PC

David L. Nester, CPA
Business Administrator
Pottsgrove School District
4:40 p.m.
Happy Hour
5:40 p.m.
See You Tomorrow


Day 2 - Tuesday, July 10

7:30 a.m.
Breakfast and Check-in
8:00 a.m.
k  GAO/OMB: What’s New?
(2-A&A)
OMB:
  • Expected changes to the 2018 OMB Compliance Statement and the impact on Uniform Guidance audits
  • An exploration of the changes to implementation guidance issues related to the Uniform Guidance
  • Other emerging OMB and Uniform Guidance audit related activities

GAO Update:
  • The new Yellow Book - Updates and common errors
  • Independence
  • Competence and CPE
  • Quality control and peer review
  • Financial audit
  • Attestation engagements and reviews of financial statements
  • Performance audits
Speakers
Diane E. Edelstein, CPA
Partner
Maher Duessel
John R. Good, CPA
Executive Director
Ernst & Young LLP
9:40 a.m.
Take a Breather
9:55 a.m.
k  Understanding Government Finance Officers Association (GFOA) Awards & How to Get One
(1-A&A)
  • What is the GFOA Awards program?
  • Certificate of Achievement for Excellence in Financial Reporting
Speaker
Michele Mark Levine, CPA
Director, Technical Services Center
GFOA
10:45 a.m.
Ask the Experts Panel
(1-A&A)
  • Get answers to your specific questions
Submit your questions in advance. Email them to Elaina Ovelman.
Moderator
Michael V. Lamb, CPA, CGFM
Principal
Wessel and Company

Panelists
Cynthia R. Bergvall, CPA, CGMA
Director – Audit & Accounting
Bee Bergvall & Company PC

Diane E. Edelstein, CPA
Partner
Maher Duessel

Michele Mark Levine, CPA
Director, Technical Services Center
GFOA

Additional speakers to be announced
11:35 a.m.
Lunch
12:25 p.m.
Ethics, Peer Review and Enhancing Audit Quality
(2-Ethics)
  • Ethical challenges in audit quality
  • Audit quality initiative highlights
Speaker
Allison M. Henry, CPA
Vice President, Professional & Technical Standards
Pennsylvania Institute of CPAs
2:05 p.m.
Snacks and Chats
2:20 p.m.
CONCURRENT SESSIONS

k  Introduction to Financial Reporting & Accounting

(2-A&A)
  • Government fund structure
  • Measurement focus and basis of accounting for various governmental funds
  • Fund balance reporting under GASB 54
  • Conversion of fund balance statements to government wide statements under GASB 34
  • Major and nonmajor funds for financial reporting
  • Preparation of governmental financial statements and the reporting
Speakers
Craig W. Gillahan, II, CPA
Principal
Hutchinson Gillahan and Freeh PC
Donald J. Pierce, CPA
Partner
Maillie LLP

k  g  Adding Value to Your Local Government Clients

(2-A&A)
  • Cash flow and debt management
  • Comprehensive Annual Financial Report (CAFR) assistance
  • Budgeting
  • Board training
  • Financial modeling
  • Outsourced financial services
Speaker
Cynthia R. Bergvall, CPA, CGMA
Director – Audit & Accounting
Bee Bergvall & Company PC

g  The Case for Intelligent Automation

(2-A&A)
  • What is Intelligent Automation (IA)
  • How to apply IA for state and local governments
  • Answers to your most burning questions

Preview this session >

Speaker
Kirke Everson, CGFM, CISSP, CISA
Managing Director, Federal Advisory Practice
KPMG LLP
4:00 p.m.
See You Next Year

Additional Credits:
k Sessions may qualify for Yellow Book CPE credits. Determining which sessions qualify for the Yellow Book 24-hour requirement are made on an auditor-specific basis depending on the auditor's Yellow Book clients.

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