GAO & OMB Update: Uniform Guidance on Green and Yellow Books (Local Government Conference)

John R. Good
Executive Director
Ernst and Young LLP

Mr. Good is a frequent speaker on government auditing and accounting topics. He earned a BSBA in Accounting at (Honors Program) from Shippensburg University.

•Attends semi-annual meetings of the National Single Audit roundtable. Liaises with members of the Federal agency Office of Inspector General, the Government Accountability Office and the Office of Management and Budget in that role.

• Served on three AICPA task forces on training, sampling and materiality and internal controls and compliance as a response to the PCIE Report on Single audit Quality.

• Represents firm at meetings of the AICPA Governmental Audit Quality Center Executive Committee and participates in drafting AICPA comment letters on the OMB Compliance Supplement, Government Auditing Standards and proposed regulations affecting Uniform Guidance audits.

• Reviews the AICPA’s Single Audit Practice Aids and the annual Government Auditing Standards and Single Audit Guide and Risk Alert

• Member of the AICPA State and Local Government Expert Panel and participates in drafting the AICPA’s comment letters on GASB exposure documents as well as liaises with the GASB.

• Reviews the AICPA State and Local Government Audit Guide and Practice Aids and the annual State and Local Government Audit Guide and Risk Alert

Kristen A. Kociolek
Asst. Director, Financial Mgmt. & Assurance Team
Government Accountability Office

Kristen A. Kociolek is an assistant director on the Government Accountability Office’s (GAO) Financial Management and Assurance Team.  Ms. Kociolek is a member of GAO’s audit standards team responsible for developing, drafting, and maintaining Government Auditing Standards (The Yellow Book).  Ms. Kociolek also leads GAO’s financial statement audit of the U.S. Securities and Exchange Commission.  Prior to joining GAO, Ms. Kociolek worked as an audit manager with Ernst & Young in Harrisburg, PA, where her work focused on financial audits of state and local governments.  Ms. Kociolek graduated from Elizabethtown College in Elizabethtown, PA with a Bachelor of Science degree in Accounting.  She is a Certified Public Accountant and a Certified Government Financial Manager.  She is a member of the American Institute of Certified Public Accountants and the Pennsylvania Institute of Certified Public Accountants.