2023 State Auditor Training Schedule
Session A – Overview of the DOAA Local Government Review Checklist
Field of Study: Accounting (Governmental)
Presenters: Georgia Department of Audits and Accounts (DOAA) – Eric Moody, CPA , Jackie Neubert, CPA, CGFM, Cathy Fredette, CPA, and Sunila Birmingham
Description: The Department of Audits and Accounts’ Review Checklist: What it is, What it can do, and What is new. A look at the DOAA checklist used for reviewing local government audit reports with discussions about the significance levels for citations, the authoritative and non-authoritative literature used for the citations, and the new items that have been added over the past year.
Minutes: 50
CPE: 1
Session B – Reporting Requirements and Program Updates
Field of Study: Accounting (Governmental)
Presenters: Georgia Department of Community Affairs (DCA) – Jackson Lilly, Manager, Research & GeoAnalytics, Research and Data Analyst
Description: A review and update on programs in DCA’s Office of Research and GeoAnalytics including the Report of Local Government Finance, Government Management Indicators Survey, Authority Financial Reporting, Hotel-Motel Tax and Uniform Chart of Accounts. Understand which of DCA’s survey programs affect certain funding opportunities as well as learn how hotel-motel tax spending and reporting requirements relate to a local government’s audit.
Minutes: 50
CPE: 1
Session C – Innovating Criminal Justice-Empowering Victims
Field of Study: Accounting (Governmental)
Presenters: Criminal Justice Coordinating Council (CJCC) – Ursula Kelley, Supervisor, Grants and Policy Division and Robert Thornton
Description: An (Re) Introduction to the Criminal Justice Coordinating Council (CJCC) and the State & Federal Programs it Oversees. The CJCC financially and programmatically supports innovative programs and services to improve criminal justice and empower victims in the State of Georgia. Detailed information and guidance will be provided on state grant programs administered by CJCC’s Justice and Compliance Division (JCD) such as Accountability Courts and Juvenile Justice programs.
Minutes: 50
CPE: 1
Session D – The Use of 911 Non-Prepaid Wireless Fees
Field of Study: Accounting (Governmental)
Presenters: Georgia Emergency Communications Authority of the Georgia Emergency Management and Homeland Security Agency (GEMA) – Aleisha Rucker-Wright, Deputy Executive Director
Description: This session will discuss the collection, disbursement, use and auditing of 911 fees in accordance with relevant state and federal statutes and the regulations set forth by the Georgia Emergency Communications Authority.
Minutes: 50
CPE: 1
Session E – GASB Update Part 1: Wait, I thought we were getting a break?
Field of Study: Accounting (Governmental)
Presenters: Frank Crawford, CPA, President, Crawford & Associates and Chris Pembrook, CPA, Partner, Crawford & Associates
Description: Just when you thought it might be time for an implementation break, along comes a few more accounting principles to make you do some thinking. Specifically, GASBs 94 and 96 are coming into play, which brings the P3s to the forefront (Public-Private Partnerships or Public-Public Partnerships), along GASB 96-SBITA, which is the equivalent of the GASB 87 leases standard, except for IT related contracts. In addition to GASB 94 and GASB 96, a few additional GASB statements will be covered, and of course a review of implementation challenges and mistakes of the implementation of GASB 87 leases standard. Don’t miss Frank’s discussion of his top 5 leases of all time!
Minutes: 200
CPE: 4
Session F – GASB Update Part 2: Wait, I thought we were getting a break?
Field of Study: Accounting (Governmental)
Presenters: Frank Crawford, CPA, President, Crawford & Associates and Chris Pembrook, CPA, Partner, Crawford & Associates
Description: Just when you thought it might be time for an implementation break, along comes a few more accounting principles to make you do some thinking. Specifically, GASBs 94 and 96 are coming into play, which brings the P3s to the forefront (Public-Private Partnerships or Public-Public Partnerships), along GASB 96-SBITA, which is the equivalent of the GASB 87 leases standard, except for IT related contracts. In addition to GASB 94 and GASB 96, a few additional GASB statements will be covered, and of course a review of implementation challenges and mistakes of the implementation of GASB 87 leases standard. Don’t miss Frank’s discussion of his top 5 leases of all time!
Minutes: 100
CPE: 2
Session G – The “Across the Board” Auditing Standards Update
Field of Study: Accounting (Governmental)
Presenters: Frank Crawford, CPA, President, Crawford & Associates and Chris Pembrook, CPA, Partner, Crawford & Associates
Description: This session will take a look at the current activities of the 3 main standard-setters, AICPA, GAO and OMB, and provide an update on any significant activities ongoing. Discussions will include, but not be limited to, recent AICPA standards on risk assessment, Yellow Book developments, and of course, that latest we’ve been hearing about Single Audit.
Minutes: 200
CPE: 4
Session H – General Accounting and Auditing Topics
Field of Study: Accounting (Governmental)
Presenters: Frank Crawford, CPA, President, Crawford & Associates and Chris Pembrook, CPA, Partner, Crawford & Associates
Description: In this session, we will be addressing a range of auditing and accounting topics, including, but not limited to, the recent PEEC Independence as it relates to compliance auditing, our interpretation of the recent NOCLAR SAS and what it means to practitioners, ESG (Environmental, Social and Governance) reporting and auditor considerations of such, along with several other topics. In addition, we will take a look at recent additions to the AICPA State and Local Government Audit Guide, and also review some of the newer GASB Implementation Guide questions and answers.
Minutes: 100
CPE: 2