Pennsylvania School District

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Save the date - June 3, 2021

Keep Informed: More on School Districts and Financial Reporting Issues

Pa. Property Tax Reform: For Real This Time?
In January 2020, Sen. Joseph Scarnati (R-Jefferson), the highest-ranking member in the chamber, breathed new life into the issue of school property tax reform. In his acceptance comments as president pro tempore of the Senate, Scarnati told the chamber that he would like to see the Senate take up property tax reform. He did not endorse any one plan, but acknowledged that tackling the issue would not be easy and would require “tough votes” from lawmakers.
Full story

Uniform Grant Guidance: Are You Prepared for an Audit?
Even before the global COVID-19 pandemic, there had been important changes to Uniform Grant Guidance with the issuance of the 2019 Compliance Supplement. Notably, each agency was required to select no more than six compliance requirements subject to audit for each program.
Full podcast

Ins and Outs of Outsourcing in Public Schools
For labor negotiations themselves, the first step is always to look at your CBA, and some CBAs, that's collective bargaining agreements, allow for outsourcing in certain circumstances.
Full podcast
Financial Reporting and the COVID-19 Pandemic
In the world of generally accepted accounting principles (GAAP), the term “triggering event” had been a subtle classification, or at least one that was difficult to clearly identify. Henceforth, there will be few events more worthy of the mantle “triggering event” than COVID-19. Beyond the countless scary and burdening consequences of a pandemic, there are most definitely significant issues to financial reporting – perhaps even going concern questions.
Full story

Red Flags for Nonprofit CPAs
CPAs working for or serving on the board of a nonprofit organization will likely be the most business-savvy person on the leadership team. As such, you can add critical value by assessing performance results and identifying troubling trends as they develop. This requires a CPA to look beyond the numbers by integrating financial and nonfinancial data to uncover serious threats before they become crises.
Full story

Catching Up on Developments in the Single Audit Sphere
Uniform guidance became effective December 26, 2014. We did the first round of audits with the December 2015 year-ends. The government tends to relook at things in five years, so they put out a draft of changes they wanted to make. That came out on January 22. Everyone had until March 23 to respond to these revised changes and the AICPA responded with a pretty lengthy letter of things that they were questioning about the changes. We haven't heard anything since, with COVID-19 coming up.
Full podcast

A Look Back at the 2020 Conference Agenda

7:45 a.m.
Log in to Webcast & Greetings from PICPA Leadership
8:00 a.m.
Pennsylvania Department of Education Update
  • Every Student Succeeds Act (ESSA): implementation tips
  • Inside look at what’s happening at the Pennsylvania Department of Education
  • What’s new in federal programs


Susan McCrone
Pennsylvania Department of Education – Division of Federal Programs
8:50 a.m.
Everything You Always Wanted to Know about Outsourcing in Pennsylvania Public Schools but Were Afraid to Ask
  • The Section 528 process, timeline, and how it impacts the bargaining table
  • Walk through a hypothetical outsourcing from beginning to end


Peter Amuso 
Peter C. Amuso, JD
Rudolph Clarke LLC
9:40 a.m.
9:55 a.m.
GASB and A&A Update: What’s Here and What’s Next?
  • Recently issued and upcoming GASB pronouncements
  • Status of the GASB Financial Reporting Model Reexamination
  • Prepare to follow the 2018 Yellow Book revisions of government auditing standards


Jeffrey A. Kowalczyk, CPA, CFE, CGAP
Audit Partner
Barbacane Thornton & Company LLP
Timothy Sawyer, CPA, CGMA
Audit Partner
Barbacane Thornton & Company LLP
10:45 a.m.
Alternate Funding for Schools – More than Property Taxes
  • Best practices
  • Words of caution
  • Success stories from the use of commercial advertising, naming rights, commemorative funds and gifts, and crowdfunding
  • Maximizing profitability under use of school facilities policies


Edward Diasio 
Edward A. Diasio, JD
Wisler Pearlstine LLP
11:35 a.m.
Lunch Break
12:25 p.m.
An Actuarial Perspective on Auditing Actuarial Reports
  • Overview of standards from audit and actuarial perspectives
  • Understanding differences in measurement date, valuation date, and reporting date
  • Understanding underlying actuarial assumptions required for the calculations
  • How participation in statewide plans impacts the audit


Tim Nugent 
Timothy J. Nugent, FSA, EA, MAAA
Consulting Actuary
Scott Porter 
Scott F. Porter, FSA, EA, MAAA
Principal, Consulting Actuary
1:15 p.m.
Uniform Grant Guidance – Are You Prepared?
  • Most recent changes in Uniform Grant Guidance
  • What you need to be prepared as an auditee
  • Items to consider as the auditor
  • Five tips for success


Megan Thompson 
Megan N. Thompson, CPA
Herbein + Company Inc.
Christopher Turtell, CPA 
Christopher M. Turtell, CPA
Herbein + Company Inc.
2:05 p.m.
2:20 p.m.
Strategies to Deal with Financial Impact of COVID-19 on School Districts 
  • Recommended approaches for reducing expenditures and/or raising revenues in economically challenging times
  • How to leverage your strategic plan to better analyze budgeted programs and expenditures for alignment
  • Additional resources available to help navigate challenging financial times, including tools, articles, and videos


Bubness, Matt 
Matt Bubness
Senior Manager, Research and Consulting Center
Government Finance Officers Association
Kavanaugh, Shayne 
Shayne Kavanagh
Senior Manager, Research
Government Finance Officers Association
3:10 p.m.
Yellow Book and Its Impact on Firms and Districts
  • Foundation and principles for the use and application of Government Auditing Standards, as well as general requirements for complying with them
  • Ethics, independence, and professional judgement
  • Competence and continuing professional education
  • Quality control and peer review
  • Standards for financial audits


Daniel W. Bradley, CPA
Young Oakes Brown & Co. PC
4:00 p.m.
Join Us for a Virtual Happy Hour

“This conference keeps me updated on upcoming changes, which will help me plan and prepare for current and future audits.”

Denise Sheetz, CPA
Albert Gallatin Area School District

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