ACPEN Signature: 2024 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 Black was named chairman of the Governmental Accounting Standards Board, effective July 1, 2020. Joel came to the GASB after almost 16 years as a partner at Mauldin & Jenkins in Atlanta where he was the partner in charge of the firm's audit practice at the time of his departure. Prior to Mauldin & Jenkins, Joel worked for 12 years at KPMG, LLP. During his experience in public accounting, he exclusively served state and local government clients leading audits and financial statement preparation engagements.

Joel previously served on the Governmental Accounting Standards Advisory Council, the AICPA's State and Local Government Expert Panel, and the executive committee of the AICPA's Government Audit Quality Center.

Joel graduated from Georgia State University and is a Certified Public Accountant.

Carole A. Burgess, CPA, is an Executive Editor of PPC products for the Tax & Accounting business of Thomson Reuters, in Fort Worth, Texas. She is an author of PPC's Guide to Single Audits, PPC's Guide to Preparing Governmental Financial Statements, PPC's Governmental Financial Statement Illustrations and Trends, and PPC's Guide to Religious Organizations, and a contributing author of other guides and continuing education courses. Carole is also the technical review editor of The PPC Nonprofit Update newsletter. Ms. Burgess' experience prior to joining PPC includes eleven years in public practice with Deloitte & Touche, LLP, where she was a senior manager specializing in state and local governments and recognized nationally as a compliance audit specialist relating to the Single Audit Act. Carole is a frequent presenter to accounting and other professional organizations including the Texas Society of CPAs.

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.