ACPEN Signature: Governmental Accounting & Auditing Update

Bob Scott, CPA, is Chief Financial Officer/Assistant City Manager for the City of Carrollton, where he has responsibility for all aspects of the City's financial operations. He has a Masters degree in Accounting and a Bachelor of Science degree in Political Science from Texas Tech University.

Mr. Scott began his career in public accounting, ultimately serving as an audit manager with responsibility for a large number of governmental clients. While in public accounting, he was designated by his firm as a specialist in state and local government and served a two-year practice fellowship with the Governmental Accounting Standards Board.

Mr. Scott has extensive experience in accounting and financial reporting issues having recently served on the review committee for both GASB's GASB 34 implementation guide and the GFOA's new "Governmental Accounting, Auditing, and Financial Reporting" (known as the "Blue Book"). He currently serves as Vice Chairman for the GFOA's Committee on Accounting Auditing and Financial Reporting and has served in the past on the Governmental Accounting Advisory Committee (GASAC) and the AICPA's Governmental Accounting and Auditing Committee (GAAC). He also has a great interest and personal experience in improving organizational performance.

Mr. Scott is an active lecturer for the Government Finance Officers Association, the American Institute of Certified Public Accountants and the Southwest School of Governmental Finance, and has also co-authored several professional journal articles. He is an active member of the Government Finance Officers Association, American Institute of Certified Public Accountants, and various other professional organizations.

Joel has over twenty-two years of experience in public accounting, twelve years of which was with KPMG LLP, and serves a wide range of government clients. He joined Mauldin & Jenkins in 2004, becoming a partner in 2005. He currently serves on the firm's Audit and Accounting Committee, helping establish audit policies and answering technical questions for the firm's governmental partner group. Joel also currently serves on the Executive Committee of the AICPA's Government Audit Quality Center and recently served as the chairman for one of five national AICPA task forces focused on improving the quality of Single Audits within the auditing profession. His task force encompasses improving the testing of internal controls and compliance. Among his duties include rewriting three chapters of the AICPA Audit Guide on Government Auditing Standards and OMB Circular A-133 Audits. While at KPMG, he served as one of six managers within the firm who were GASB Statement No. 34 technical resources; answering questions on behalf of the firm's Department of Professional Practice for KPMG personnel around the country.

Joel currently coordinates the Mauldin & Jenkins annual three day training for all governmental partners and staff and also developed and instructed the internal training on the new Risk Assessment Standards for audits. He also coordinates and leads the instruction of the free quarterly CPE provided to M&J clients.

Joel is often a speaker at government accounting and auditing conferences and is on the planning committee for the annual national AICPA Government and Not-for-Profit Training Program. Joel also has taught at several other national and state courses – including courses on behalf of the AICPA, Georgia, Florida, South Carolina, and Alabama GFOAs, and Georgia, Florida, Tennessee, South Carolina, and Alabama State Societies of CPAs. Joel serves as a Technical Reviewer for the GFOA in the CAFR Certificate of Excellence in financial reporting program.

Joel graduated from Georgia State University with a Bachelor of Business Administration in Accounting. Joel is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, Georgia Society of Certified Public Accountants, the Government Finance Officers Association, the Georgia Government Finance Officers Association, and the Association of Government Accountants.

Frank Crawford, CPA, is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, Oklahoma. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities.

Over the last 25 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government, including, but not limited to many types of financial audits and attestation services, planning and executing GASB 34 implementation plans, fraud investigations, internal control analysis, accounting policy and procedure development, contract internal auditing and internal monitoring, the development of management anti-fraud programs and controls, quality assurance reviews, training, capital asset record development and expert witness testimony.

Mr. Crawford has served as the Chair of the AICPA Government Expert Panel and the Oklahoma Society of CPAs Government Accounting and Auditing Committee, and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, and the AICPA GASB 34 Audit Guide Revision Task Force. Mr. Crawford is also currently the Chairman of the AICPA National Governmental Accounting and Conference Planning Task Force, and is also a member of the Planning Committee of the AICPA's Government and Not-For-Profit Training Conference.

Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34. Mr. Crawford is also currently working with many of the U.S. territories, commonwealths and freely-associated states on audit finding resolution and financial analysis projects.

Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, CPA Firms and State Societies, and has appeared in several AICPA continuing professional education videos and live satellite CPE broadcasts and Webcasts produced by the Accounting Continuing Professional Education Network related to governmental accounting and auditing.