COAGA Professional Development Training Day 1-October 30, 2018
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
Emerging Issues in Government Accounting and Auditing | Kinney Poynter, Executive Director , National Association of State Auditors, Comptrollers and Treasurers | 1.5 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
GASB Update | Pam Dolan, Project Manager, GASB | 1.5 | View |
Internal Controls: Complacency is Not an Option | Donald R. Owens, CPA, CIA, CFF, CBA, CFSA, CRMA, Shareholder, Schneider Downs & Co., Inc. | 1.5 | View |
Course Name | Speaker(s) | Hours Available | |
---|---|---|---|
The Perfect Storm: Financial Reporting Model, Revenue and Expense Recognition and Note Disclosure Reexamination | Pam Dolan, Project Manager, GASB | 1.5 | View |
Like many in the past, this year is shaping up to be another year of change. This session will provide an overview of recent economic, industry, regulatory, and professional developments that impact auditors of state and local governments. Included in this session will be developments from Congress, the U.S. Office of Management and Budget, the Government Accountability Office, and other regulatory bodies. Information learned will be used to assist in financial statement preparation.
[email protected]
449 Lewis Hargett Circle Ste 290
Lexington , KY 40503
Phone: 859-276-1147
Kinney Poynter is the Executive Director for the National Association of State Auditors, Comptrollers, and Treasurers (NASACT). In this capacity, he is responsible for the overall operations of NASACT as well as the programs of the National Association of State Comptrollers and National State Auditors Association. NASACT is a professional organization whose mission is to assist state leaders to enhance and promote effective and efficient management of governmental resources. Kinney has been with NASACT since 1989, previously serving as the association’s Deputy Director and various other positions.
In addition to his experience with NASACT, he has been a partner of a local public accounting firm in Lexington, Kentucky, and a principal auditor with the Kentucky Auditor of Public Accounts, where he conducted financial, performance, and investigative audits on state agencies and local governments. While in public practice, he performed single audits on various nonprofit organizations.
Kinney has BS and MS degrees in accounting from the University of Kentucky. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants, where he served on the AICPA Council from 2009 - 2012. He is also a member of the Kentucky Society of Certified Public Accountants, where he has served as chairman of the Governmental Accounting Committee. Kinney has served as an instructor domestically and internationally on a variety of governmental accounting and auditing issues.
Discussion of pronouncements in the implementation phase, technical projects currently being deliberated by the Board, and topics being researched by the GASB
[email protected]
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116
Phone: (203) 847-0700
Pam is a Project Manager with the Governmental Accounting Standards Board. She is currently working on GASB projects related to reexamination of note disclosures, reexamination of the financial reporting model, and revenue and expense recognition. Prior to joining the GASB, Pam worked for 20 years for the City of Spokane, Washington as their Director of Accounting, as well as in other roles including Acting City Treasurer and Chief Accountant. Prior to her time in Spokane, her professional work experiences included positions in higher education, private industry, and public accounting. Pam attended Gonzaga University, graduating with honors with a Bachelors degree in Business Administration, majoring in Public Accounting. Pam is a Certified Public Accountant, and is a member of the GFOA, AICPA, and the Connecticut Society of CPA’s. She also previously served as an Executive Board member for the Washington Finance Officers Association.
Internal controls reside within organizations to manage a variety of risks. However, neglect of controls, consolidating roles and responsibilities and failure to continuously re-assess the controls and the environment in which they are operating, could result in unintended adverse consequence to your organization. Risks that once were effectively monitored and managed could become a direct threat to the well-being of the organization. Strong internal controls and proactive risk management is not the gold standard it’s the required standard.
Three takeaways/benefits participants will gain from attending this presentation include:
1) Proper alignment of internal controls to the key risks residing within an organization will pay significant dividends in the long run
2) Organizations must establish a comprehensive risk management program to effectively and continuously manage risks
3) Complacency when it comes to maintaining a strong internal control culture can unintentionally sabotage the efforts of many
[email protected]
65 East State Street
Suite 2000
Columbus, OH 43215
Phone: (614) 586-7257
Don joined Schneider Downs in 2007 as director of the firm’s Internal Audit and Risk Advisory Services practice in Ohio. His career spans 30 years in the profession. Don delivers various risk mitigation services to the marketing including: internal audit sourcing, SOC examinations, Sarbanes-Oxley assessments, forensics and other relevant risk advisory services (enterprise-wide risk and fraud risk assessments, process improvement reviews, etc.) to clients including government, not-for-profit, public and private entities. In addition to client service, Don is a lead member of the firm’s quality advisory group, which conducts research on the profession as well as its standards and authoritative materials. He routinely conducts training seminars on the topic of effective risk mitigation for professional organizations and clients.
Prior to joining Schneider Downs, Don worked for a multi-state builder where he headed the corporate risk management function and had direct responsibility for evaluating risk in all the business units. For a span of eight years, he was with the Advisory Services practice of PricewaterhouseCoopers LLP where, having risen to director in the practice, had responsibility for managing national and multinational engagements.
Education
B.S. - Accounting, California University of Pennsylvania
Professional & Community Involvement
Member and Trustee—Central Ohio Chapter of The Institute of Internal Auditors
Member—American Institute of Certified Public Accountants
Member—The Ohio Society of Certified Public Accountants
Member—Pennsylvania Institute of Certified Public Accountants
Member—Risk Management Association
Member—Association of Certified Fraud Examiners
Member—Bank Administration Institute
Ryan William Owens Foundation
A more in-depth discussion of the big three projects on the GASB’s agenda. Together, these interrelated projects are allowing the Board to take a comprehensive look at financial reporting for state and local governments
[email protected]
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116
Phone: (203) 847-0700
Pam is a Project Manager with the Governmental Accounting Standards Board. She is currently working on GASB projects related to reexamination of note disclosures, reexamination of the financial reporting model, and revenue and expense recognition. Prior to joining the GASB, Pam worked for 20 years for the City of Spokane, Washington as their Director of Accounting, as well as in other roles including Acting City Treasurer and Chief Accountant. Prior to her time in Spokane, her professional work experiences included positions in higher education, private industry, and public accounting. Pam attended Gonzaga University, graduating with honors with a Bachelors degree in Business Administration, majoring in Public Accounting. Pam is a Certified Public Accountant, and is a member of the GFOA, AICPA, and the Connecticut Society of CPA’s. She also previously served as an Executive Board member for the Washington Finance Officers Association.