Special Purpose Frameworks and DCED Reports (Local Government Conference)


CPE Credits



PICPA Member: $29 | Nonmember: $39

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Course No.

Please note, this course may qualify for Yellow Book CPE credit. Determining which courses qualify for the Yellow Book 24-hour requireme


SPFSS (LGC) - Special Purpose Frameworks and DCED Reports

Hear Pamela Baker, CPA, CGFM and Linda Himeback, CPA, cover the following:

Obtain an overview of special purpose frameworks, including OCBOA, and learn what to include on audited DCED reports.

Take your CPE on the road. Learn about:

  • DCED reporting
  • Audit objectives and general requirements (AU-C 700)
  • Regulatory basis financial statements
  • Cash basis and modifications
  • Modified cash basis
  • Presentation and disclosure issues
  • Applicability of MD&A and other SI


Linda S. Himeback, CPA
Herbein + Company Inc.

Ms. Himeback is a Partner with the regional accounting and consulting firm of Herbein + Company, Inc. with offices in Pittsburgh, Greensburg, and Wyomissing, Pennsylvania. She is experienced in audit engagements for various types of governmental units and non-profit organizations. She also serves as Herbein + Company’s Partner in Charge of the Government and Not for Profit Division.

Ms. Himeback is a member of the American and Pennsylvania Institutes of Certified Public Accountants. She served on the AICPA’s Governmental Technical Standards Subcommittee. She also serves on the PICPA’s Committee on Local Governments and the Committee on School Districts. In the Reading Chapter of the PICPA, she serves on the Accounting and Auditing Procedures Committee and the Committee on Relations with City and Local Governments. Ms. Himeback is also a member of the Pennsylvania Association of School Business Officials and the Government Finance Officers Association.

Ms. Himeback has been a frequent speaker for various government and non-profit programs for the PICPA, PASBO, and numerous local entities. Ms. Himeback has also developed and presents in-house courses on various government and non-profit accounting and auditing issues.

A graduate of Lebanon Valley College with a B.S. degree in Accounting, Ms. Himeback has been associated with Herbein + Company since 1985.

Pamela W. Baker, CPA, CGFM


Barbacane Thornton & Company LLP


Ms. Pamela W. Baker, audit partner, is responsible for the firm’s development and administration of the nonprofit and governmental client base. She is a 1980 graduate of Lynchburg College and is a certified public accountant licensed to practice in Pennsylvania, Delaware, Maryland and North Carolina.

Ms. Baker has, for over thirty years, devoted her career to the governmental field. As a Virginia state auditor, she served on local government unit task force to implement a statewide uniform chart of accounts. Additionally, she was involved in the federally mandated pilot program for implementation of the Single Audit Act of 1984.

Ms. Baker successfully advanced to a supervisory level with the organization, responsible for supervising a six-person audit team conducting financial and compliance audits of major universities, hospitals and cities. Ms. Baker then relocated to a position in public accounting to a North Carolina firm with municipal and nonprofit clients. In her four-year tenure, she was responsible for standardizing the audit department, ensuring compliance with federal, state and local guidelines and for further development of a market niche in government and nonprofits. At the time of her resignation, Ms. Baker had successfully contracted with the county government, including all local municipalities. She successfully assisted the first municipality in the area to secure the Certificate of achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association.


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