| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Day 1 | Tracie McCreary, Chief Project Manager, Auditor of State, Julie Didinger, Accountant/Consultant, Julian & Grube Inc., Will Sengos, Accountant/Supervisor, Julian & Grube Inc., Grant Hay, Supervisor, Rea & Associates, Inc. | 6 | View |
| Course Name | Speaker(s) | Hours Available | |
|---|---|---|---|
| Day 2 | L. Michael Howard, CPA, Director of Quality Assurance, Julian & Grube, Inc, Anita Martin, Manager, Rea & Associates,Inc., Jason Cowman, Manager, Consulting Services, Julian & Grube, Inc., Danny Sklenicka, Principal, Rea & Associates, Inc. | 6 | View |
A two-day program highlighting intermediate level governmental accounting and financial reporting concepts. The objective of this course is to assist attendees to better understand and prepare GAAP basis financial statements and related issues using the GASB 34 Model. To help better understand how areas can impact you and to assist with questions, bring a copy of your own Gov’t F/S, or a sample set.
This course is designed for state and local government fiscal officers and staff, government auditors and independent public accountants with some experience and/or training related to preparing, using and auditing financial statements prepared in accordance with generally accepted accounting principles (GAAP).
8:30—9:00 a.m.—Registration/Continental Breakfast
9:00—9:15 a.m.—Welcome/Introductions
9:15—10:05 a.m.—Government Environment and Reporting Model
10:05—10:20 a.m.—Break
10:20—11:10 a.m.—Measurement Focus & Basis of Accounting
11:10 a.m.—12:00 p.m.—MD&A
12:00—1:00 p.m.—Lunch
1:00—1:50 p.m.—Note Disclosures
1:50—2:05 p.m.—Break
2:05—2:55 p.m.—Note Disclosures
2:55—3:45 p.m.—Annual Comprehensive Financial Report Sections
3:45 p.m.—Day 1 Adjourns
[email protected]
333 W. County Line Rd
Westerville, OH 43086
Phone: 614-846-1899
Mike is Director of Quality Assurance for Julian and Grube, Inc., a position he assumed upon retirement from the Ohio Auditor of State's office after a career spanning almost 28 years. His last position was as Chief Auditor for Accounting and Auditing Support for the Auditor of State and he held various other audit management positions in his tenure with the Auditor, including supervising the municipal and school library audit divisions. Prior to joining the Auditor, he was a staff auditor with a then-Big 8 accounting firm and a manager with a local CPA firm. Mike was a member of the AICPA's Governmental Experts Panel, its Members in Government Committee, and he was asked to review and update every CPA exam question pertaining to government by its Examinations Committee.
Mike has an undergraduate degree in accounting, cum laude, and a master of arts in public administrations, both from The Ohio State University.
[email protected]
694 East Washington Street
Medina, OH 44258
Phone: (330) 722-8222
My self-motivated, reliable & inquisitive nature drives me to seek solutions to create efficiencies & do whatever it takes to get job done.
Day-to-day activities at Rea:
Anita manages our compilation department including GAAP conversions for our government clients.
Topics or areas of expertise that she can talk about (even in her sleep):
Government auditing
Government accounting and financial reporting
Internal controls
Utilizing technology to be more efficient
How we know she knows what she’s doing:
She earned her bachelor’s degree in accounting from Ashland University where she graduated magna cum laude. She was also a member of Delta Mu Delta Business Honor Society while in college Anita completed her internship with Rea prior to formally joining the Rea team in 2005
How she’s helped clients meet their business needs:
When a client was struggling to correct certain management letter comments and a deficiency that was being repeated year after year, Anita provided them with templates and references to follow to ensure future consistency and properly recorded monthly and quarterly distributions of revenue. After an audit that took place afterward, the treasurer was able to report back to the board that the issue had been fully corrected
An individual at a school district was promoted to the assistant superintendent position and, as a result, inherited the responsibility of ensuring that the school complied with federal requirements pertaining to the numerous federal grants the district receives. This individual had limited knowledge about federal grants and controls and procedures to implement to ensure that the school adhered to them. After spending some time with this person and the rest of the management team, Anita was able to suggest possible internal controls that would assist in the school’s goal of being compliant with federal grants which prevented them from losing future federal funding.
Furthering her professional development, Anita is involved with:
The American Institute of CPAs
The Ohio Society of CPAs
When she’s not in the office, you can find her:
Spending time with her husband, Jeff, and their children, Abigail and Luke.
[email protected]
333 County Line Rd
Westerville, OH 43082
Phone: 614-846-1899
Jason Cowman is a Manager for the Consulting Services side at Julian & Grube, Inc. He is a 2005 graduate of The Ohio State University and has now worked at J&G for over 15 years specializing in the preparation and compilation of financial statements for clients throughout the State of Ohio. Each year, he assists in preparing approximately 10 Comprehensive Annual Financial Reports (Annual Reports) as well as many other Basic Financial Statements (BFS) and cash-basis reports for clients. At J&G, Jason is also responsible for keeping up-to-date on the pension and Other Postemployment Benefits (OPEB) changes each year as well as being proficient at the implementation of any new GASB Statements that are released.
[email protected]
186 N High St
Gahanna, OH 43230
Phone: (614) 553-5232
Danny has over 15 years of governmental audit and consulting experience. He has significant experience with federal compliance requirements and has served as a technical report reviewer for government and single audits, including auditing clients with federal awards ranging from $1 million to over $300 million. Danny is a frequent presenter on GASB accounting standards and single audits.
