Auditing in Tennessee, It's Different
OL101-17 | On Demand | Update | Self-Study
The accounting and auditing profession has changed drastically since the establishment of GASB over three decades ago. We have every reason to believe this will continue and even accelerate. Thankfully, not every GASB pronouncement has a material effect on local governments. This session is designed to explore accounting and auditing changes that have occurred from the perspective of the Office of Comptroller of the Treasury, Division of Local Government Audit.
This video was recorded at the 2017 Governmental & Not-for-Profit Conference.
|Number of Credits||Type of Credits|
|2||Accounting and Auditing|
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Jerry E. Durham, CPA, CGFM, CFE
Jerry is an Assistant Director for the State of Tennessee, Comptroller of the Treasury, Division of Local Government Audit. The division has statutory responsibility for audits of approximately 1600 local governments and related organizations in Tennessee. Many of these governments are subject to the Single Audit Act and OMB’s Uniform Guidance.
A 34-year veteran of the division, Jerry has served as an auditor, audit supervisor, training instructor, technical manager, and assistant director. Jerry is a Certified Public Accountant (CPA), Certified Government Financial Manager (CGFM), and a Certified Fraud Examiner (CFE).
In his role as assistant director, he is responsible for developing professional compliance procedures and monitoring the division’s quality performance under GASB, AICPA, OMB, and GAO accounting and auditing standards. Jerry also has responsibility for supervising the contract review process within the division. Most recently, Jerry assisted the division in implementing GASB Statements 67 and 68.
In addition, Jerry teaches training classes for the Tennessee Department of Audit (Yellow Book and Audit Findings). He has been selected as Instructor of the Year four times. Jerry has made training presentations for several other professional organizations including the Tennessee Society of Certified Public Accountants; Mississippi Society of Certified Public Accountants, Tennessee Government Finance Officers Association; National Association of State Auditors, Comptrollers and Treasurers; Association of Government Accountants; County Technical Assistance Service; Southeastern Intergovernmental Audit Forums; Nashville Chapter of the Association of Certified Fraud Examiners; and various county official’s associations.
Jerry currently serves on GFOA’s CAAFR Committee, NASACT’s Financial Management and Intergovernmental Affairs Committee, and NSAA’s Audit Standards and Reporting Committee, Auditor Training Committee, and Peer Review Committee. He has served the National State Auditors Association External Peer Review program as a reviewer, team leader, and concurring reviewer and serves on the Special Review Committee for GFOA’s Certificate of Achievement for Excellence in Financial Reporting program. Jerry has also provided training for the New York City Comptroller’s Office and state auditors and administrative offices in Arkansas, Idaho, Kentucky, Minnesota, Mississippi, North Dakota, Montana, Arkansas, West Virginia, and North Carolina. In addition to these duties, Jerry currently serves on the state’s Interagency Cash Flow Committee which operates under the authority of the Tennessee State Funding Board.
Jerry was a partner in the accounting firm of Crosthwaite Durham and Associates. He also served as controller for Rural Healthcare of America, Inc., and taught accounting as a member of the adjunct faculty for Columbia State Community College and Austin Peay State University.
Jerry received his accounting degree from the University of Tennessee at Martin. He is a member of the American Institute of Certified Public Accountants (AICPA); the Association of Government Accountants (AGA) and the Nashville Chapter where he served as chair of the CGFM committee; the Government Finance Officer’s Association (GFOA) and the Tennessee Government Finance Officers Association (TGFOA) where he serves as state liaison to the Board of Directors; the Association of Certified Fraud Examiners (ACFE) and the Nashville Chapter of ACFE. Jerry is also a graduate from the Tennessee Government Executive Institute (TGEI) which is a training program for government leaders through the University of Tennessee.
Jerry is married and has three children and four grandchildren.Back to Facilitators