Speakers
Friday, March 8, 2024
Updates and Insights on the Financial Data Transparency Act and the GASB’s Electronic Financial Reporting Monitoring Activity
Joel Black, GASB
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.
Friday, March 8, 2024
Revolutionizing GNP Education: The Influence of Technology Innovation
Rebecca Bloch, Fairfield University
Rebecca Bloch, PhD, CPA, is Department Chair and Associate Professor of Accounting. She joined the Fairfield University faculty in 2013 and has received awards both for excellence in teaching and research. Dr. Bloch specializes in governmental and nonprofit accounting research, and her research has been published in Accounting Horizons, the Journal of Governmental and Nonprofit Accounting, Advances in Public Interest Accounting, the Municipal Finance Journal, Current Issues in Auditing, among others. Dr. Bloch teaches an undergraduate service learning course in nonprofit accounting, as well as Introduction to Financial Accounting, Introduction to Managerial Accounting, Intermediate Accounting, and graduate-level Financial Statement Analysis. Prior to her academic career, Dr. Bloch worked as an auditor specializing in nonprofit and governmental entities and as an Accounting Manager for a nonprofit organization, which fueled her interest in this area of research. Dr. Bloch serves on the Executive Committee of the Governmental and Nonprofit Section of the American Accounting Association. She received her PhD in Accounting from Rutgers University and is a CPA in New York.
Friday, March 8, 2024
Journey to the Board and How Academia Can Contribute to the Board
Christine Ann Botosan, FASB
Christine Ann Botosan was appointed to the Financial Accounting Standards Board (FASB) on July 1, 2016, later reappointed to a second term that extends to June 30, 2026. Prior to joining the FASB, Dr. Botosan was a professor of accounting at the David Eccles School of Business at the University of Utah. An award-winning professor and researcher, Dr. Botosan has a broad knowledge of accounting issues, with expertise in the areas of financial statement analysis and valuation. Dr. Botosan served in a variety of roles during her tenure at the David Eccles School of Business at the University of Utah including as a leadership fellow in the office of the vice president, as the George S. and Dolores Dore Eccles Presidential Chair in Ethical Financial Reporting and as the associate dean of graduate affairs. Prior to joining the University of Utah in 1999, Dr. Botosan was an assistant professor of accounting at Washington University in St. Louis, Missouri. Previously, she served as a lecturer at Wilfrid Laurier University in Waterloo, Ontario. Dr. Botosan has served the academic community in numerous ways including as president of the American Accounting Association from 2014–2015. A chartered professional accountant of Canada, Dr. Botosan earned her Ph.D. in business administration from the University of Michigan and a bachelor’s degree in business administration from Wilfrid Laurier University in Ontario, Canada.
Friday, March 8, 2024
Welcome and Opening Remarks
Matthew J. Broder, FAF Vice President, Communications
Matt Broder is the Vice President of Communications at the Financial Accounting Foundation, which he joined in 2016. Matt helps drive communications and stakeholder outreach for the parent organization of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), based in Norwalk, CT. Matt and his team support the FASB and GASB in their efforts to inform stakeholders about current and future standard-setting priorities. Matt has more than thirty years of corporate communications experience with large global companies like United Technologies, Pitney Bowes, and privately-held Daymon Worldwide. Matt is a frequent speaker at communications industry events and has taught business communications workshops at the Yale School of Management, the Yale School of Drama, and Fairfield County’s Community Foundation. He is a graduate of Yale College and the Yale School of Management.
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Friday, March 8, 2024
Governmental Accounting in Municipal Bond Analysis: Insights and Career Pathways
Karen Daly, Kroll Bond Rating Agency
Karen Daly is a Senior Managing Director and leads the Public Finance Group at KBRA. Prior to joining KBRA, Karen was chief public finance underwriting officer at Municipal Infrastructure Funding, LLC, a de novo municipal bond guarantor. She also held several positions including managing director of the Eastern Region and Public Finance senior risk manager at Financial Guaranty Insurance Company (FGIC). Karen started her career as a public finance analyst at Moody’s Investors Service. Over her more than 30 years of municipal credit research and risk management experience, Karen has received numerous industry awards including the National Federation of Municipal Analysts’ Career Achievement Award in 2022, the Women in Public Finance (WPF) Founders’ Lifetime Achievement Award in 2018, and the Northeast Women in Public Finance Trailblazer Award in 2017. In addition, Karen has served as trustee at the Citizens Budget Commission for over 25 years and was on the board of directors at Women in Public Finance. Previously, Karen also served on the board of the Municipal Forum of New York and was the Association of Financial Guaranty Insurers’ representative on the Governmental Accounting Standards Advisory Council. Karen holds a B.A. from Queens College and an M.P.P. from the University of Michigan.
Friday, March 8, 2024
GAAP Utilization Research and Other GASB Projects
Kara Deiana, GASB
Kara Deiana is an assistant project manager with the Governmental Accounting Standards Board (GASB) in Norwalk, Connecticut. She is currently working on GASB projects related to Revenue and Expense Recognition, the Classification of Nonfinancial Assets, the Post-Implementation Review of Statement 87, Leases, and GAAP Utilization research. Before joining the GASB in June of 2022, Kara spent ten years working at the Office of the New York State Comptroller. She spent three and a half years working for the Bureau of Financial Reporting and was responsible for the preparation of the state’s Annual Comprehensive Financial Report and the implementation of Statement 87, Leases. She also spent over six years working for the Division of Local Government and School Accountability where she provided accounting and financial reporting guidance to local municipalities and worked with municipal auditors to ensure audits were conducted audits in accordance with Generally Accepted Government Auditing Standards (GAGAS). Kara is a graduate of The State University of New York at Albany and is a New York State Certified Public Accountant.
Friday, March 8, 2024
Welcome and Opening Remarks
Nancy Chun Feng, Suffolk University, GNP Section President
Nancy Chun Feng is a Professor of Accounting at Suffolk University and received her D.B.A. in accounting from Boston University. Her research interests include nonprofit and governmental accounting and auditing. She has been an Associate Editor of the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) and a guest co-Editor of a special issue of JPBAFM since 2018. She has been actively involved in the American Accounting Association Governmental and Nonprofit Section, taking on several roles, and currently serves as the President of the GNP Section of the American Accounting Association.
Friday, March 8, 2024
Latest Developments in Single Audits: Key Updates and Insights
Mary Foelster, AICPA
Mary Foelster, CPA, is a Senior Director at the AICPA in Washington, DC, where her primary responsibility is to address governmental auditing and accounting matters, including compliance audits. She oversees the AICPA’s Governmental Audit Quality Center (GAQC) and its related Executive Committee. Additionally, Mary oversees the AICPA’s ongoing activities to enhance the quality of single audits and other similar compliance audits. Mary and her team monitor and analyze federal regulatory and legislative developments affecting auditing or accounting in a governmental or compliance audit environment, as well help members understand the implications of standards and regulation on governmental audits. This includes significant involvement with the development, issuance, and annual update process for the Audit and Accounting Guide, Audits of State and Local Governments, and the AICPA Audit Guide, Government Auditing Standards and Single Audits.
Friday, March 8, 2024
A Panel Discussion About Recent FASB Standards and Current Projects
Jeff Gabello, FASB Supervising Project Manager
Jeff Gabello is a supervising project manager with the FASB. He joined the FASB staff in May 2014, leading the project team that developed the 2017 standard to improve and simplify accounting rules around hedge accounting. Since early 2021, Jeff has focused on not-for-profit technical accounting issues. He also leads the FASB project on the statement of cash flows. Prior to joining the FASB staff, Jeff spent five years as an Accounting Policy manager at IBM in Somers, NY. Prior to that, Jeff worked for eight years as the assistant director of external reporting at UBS AG in Zurich, Switzerland.
Friday, March 8, 2024
Updates and Insights on the Financial Data Transparency Act and the GASB’s Electronic Financial Reporting Monitoring Activity
Paulina Haro, GASB
Paulina Haro is a project manager with the Governmental Accounting Standards Board in Norwalk, Connecticut. Her current project assignments include Revenue and Expense Recognition and Electronic Financial Reporting. She contributed to the development of Statements on Fair Value Measurement (72), Blending Requirements (80) Irrevocable Split Interest Agreements (81), and the 2020-1 Technical Bulletin, CARES Act. Before joining the GASB staff in 2014, Paulina worked as Financial Analyst, Cash Manager and subsequently as Treasurer for the City of Fayetteville, North Carolina, and CIP Fiscal Manager for the City of Raleigh. Paulina received a Bachelor Degree in Business Administration–Accounting with Summa Cum Laude honors from Campbell University. She also holds a Masters in Business Administration from the University of North Carolina, Chapel Hill, and is licensed as a Certified Public Accountant in the State of North Carolina.
Friday, March 8, 2024
Governmental Accounting in Municipal Bond Analysis: Insights and Career Pathways
Matt Harvey, State Farm
Matt Harvey is an Investment Professional on the municipal bond team at State Farm, where he focuses on trading and credit analysis. He has 16 years of industry experience, all at State Farm. Matt is currently serving his third and final term as the Insurance Industry Investors representative on the Governmental Accounting Standards Advisory Council. He is also a member of the National Federation of Municipal Analysts, the Southern Municipal Analysts Society, and the CFA Society of Dallas/Fort Worth, and has previously served as President of the Chicago Municipal Analysts Society. Matt has an MPP from the Harris School of Public Policy at the University of Chicago, a BA in political science from the University of Illinois at Urbana-Champaign and is a CFA charter holder.
Friday, March 8, 2024
A Panel Discussion About Recent FASB Standards and Current Projects
Alicia Manders, FASB Assistant Director
Alicia Manders is an assistant director of technical activities at the FASB and the executive director of the Financial Accounting Standards Advisory Council (FASAC). In those roles, Alicia is involved with various technical projects, serves as the primary administrator of the FASAC’s activities, and facilitates many of the FASB’s activities with its stakeholder groups, who provide input into its decision-making process. Alicia also chairs the FASB’s Small Business Advisory Committee. Prior to joining the FASB staff in 2001, Alicia began her career with Ernst & Young’s audit practice.
Friday, March 8, 2024
Latest Developments in Single Audits: Key Updates and Insights
Jeff Markert, KPMG
Jeff Markert, CPA, is a partner with KPMG LLP (KPMG) with more than 30 years of experience serving state and local governments and not-for-profit organizations. Jeff currently works in KPMG's Audit Quality and Professional Practice (AQPP) in New York City. In this role, he devotes significant time to emerging issues related to governments, including working with GASB and AICPA in the development and implementation of new standards and providing technical assistance and training to KPMG personnel throughout the United States. Jeff is also involved in drafting KPMG's responses to the AICPA, GASB, OMB and GAO on proposed accounting and auditing literature. Jeff currently serves on the AICPA State and Local Government Expert Panel. Prior to joining KPMG's AQPP, Jeff spent 20 years in KPMG's Chicago office and was the practice leader for KPMG's Midwest public sector audit group. In this role, Jeff was responsible for government and not-for-profit audit services and also served as the engagement partner for many of their larger and more complex clients.
Friday, March 8, 2024
A Panel Discussion About Recent FASB Standards and Current Projects
Mary Mazzella, FASB Assistant Director
Mary Mazzella is an assistant director of technical activities at the FASB. In this role, she is involved with various technical projects, including those related to revenue recognition, financial performance disclosures, and distinguishing liabilities from equity. Before joining the FASB staff in 2014, Mary held various positions at General Electric, including as manager of financial reporting & consolidations and as senior technical advisor in corporate audit. Mary began her career with Deloitte’s audit practice.
Friday, March 8, 2024
Welcome and Opening Remarks
Ryan McDonough, Rutgers Business School—Newark and New Brunswick
Ryan McDonough is an Assistant Professor in the Department of Accounting and Information Systems at Rutgers Business School—Newark and New Brunswick. His research primarily addresses issues related to governmental accounting and auditing. He also teaches public sector accounting, auditing, and forensic accounting courses. His professional experience includes roles at PricewaterhouseCoopers and the Governmental Accounting Standards Board. He is a Certified Public Accountant and earned a Ph.D. in Accounting at the University of Michigan's Ross School of Business, as well as Bachelor's and Master's degrees in Accounting from Rutgers Business School. He is currently serving on the Executive Committee of the Government and Nonprofit Section of the American Accounting Association as the Midyear Meeting Program Chair.
Friday, March 8, 2024
Revolutionizing GNP Education: The Influence of Technology Innovation
Dean Mead, Carr, Riggs & Ingram, LLC
Dean Mead is a Partner & Government and Public Sector Sub-Line Leader at Carr, Riggs & Ingram CPAs and Advisors (CRI). Prior to joining CRI, Dean was a member of the staff of the Governmental Accounting Standards Board for 24 years, most recently as Assistant Director of Research and Technical Activities. During that time, he also was Coordinator for the Governmental Accounting Standards Advisory Council. Between 2008 and 2020, Dean was an adjunct member of the Accounting and Information Systems faculty at Rutgers Business School, where he taught governmental accounting, auditing, and financial analysis. He is a long-time member of the AAA and its Government & Nonprofit Section, a Certified Government Financial Manager, and a reviewer in the GFOA’s Certificate of Achievement program.
Friday, March 8, 2024
A Panel Discussion About Recent FASB Standards and Current Projects
Jeff Mechanick, FASB Assistant Director
Jeff Mechanick is Senior Project Advisor—Not-for-Profit Organizations at the FASB. In this role, he provides organization-wide technical and strategic advice on standard-setting activities affecting the not-for-profit sector, guides and facilitates stakeholder outreach with the sector, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader educational activities. Prior to joining the FASB staff in 2006, Jeff spent a combined twenty years working in and with the not-for-profit sector, as a chief financial officer and prior to that as a senior audit manager with KPMG.
Friday, March 8, 2024
GAAP Utilization Research and Other GASB Projects
Carson Morrow, GASB PTA
Carson Morrow is a postgraduate technical assistant (PTA) with the GASB. He holds a Master of Accounting and Bachelor of Business Science in Accounting from The University of Kansas and is a licensed Certified Public Accountant in the State of Kansas. His current projects include the following: Financial Reporting Model, Classification of Nonfinancial Assets, Electronic Financial Reporting, OPEB: Post-Implementation Review, and GAAP Utilization research. Before joining the GASB staff, Carson worked as a Senior Auditor at a local accounting firm that specialized in financial reporting and compliance audits of local governments.
Friday, March 8, 2024
Latest Developments in Single Audits: Key Updates and Insights
Revolutionizing GNP Education: The Influence of Technology Innovation
Corbin Neiberline, KPMG and GNP Section Vice President-Practice
Corbin Neiberline (moderator) is an Audit Partner in KPMG’s Washington DC Federal Practice. He has more than 24 years of experience providing financial statement audit and performance improvement advisory services. Corbin has provided audit services to several large federal departments in accordance with the authoritative guidance promulgated by the Federal Accounting Standards Advisory Board (FASB) and Governmental Accounting Standards Board (GASB). He has performed numerous audits in accordance with Government Auditing Standards (the Yellow Book), OMB Bulletin No. 24-01, Audit Requirements for Federal Financial Statements, and its predecessors. Using his strong Federal background and technical expertise, Corbin has been able to provide his clients with meaningful insight in meeting agency accountability and reporting challenges. Corbin is an proud member of the University of Maryland’s (UMD) Smith School Analytics Consortium, active member of VSCPA Innovation Advisory Council, Lead Campus recruiter for UMD, Vice President of Practice GNP for AAA (2024), Board Treasurer for Northern Virginia Science Center; a licensed CPA, a Certified Government Financial Manager (CGFM), and holds a BS in Accountancy from UMD, College Park.
Friday, March 8, 2024
GAAP Utilization Research and Other GASB Projects
Emily Pesce, GASB PTA
Emily Pesce is a postgraduate technical assistant (PTA) with the GASB. She graduated from The Ohio State University in May of 2023. She completed their combined BSBA/MAcc program with honors distinction from OSU's accounting honors program. Her current projects include the following: Going Concern Uncertainties and Severe Financial Stress, Subsequent Events, GAAP Structure, OPEB: Post-Implementation Review, Leases: Post-Implementation Review, and GAAP Utilization research, and SBITA Implementation monitoring. Prior to joining the GASB, Emily gained internship experience in audit, financial due diligence, and accounting advisory services.
Friday, March 8, 2024
Revolutionizing GNP Education: The Influence of Technology Innovation
Amanda Peterson, East Carolina University
Mandi Peterson is an Associate Professor at East Carolina University, and she serves on the Executive Committee of the Governmental and Nonprofit Section of the AAA. She is a licensed CPA and serves on the Board of Directors for the Ronald McDonald House of Eastern North Carolina. She teaches undergraduate Governmental and Nonprofit Accounting and graduate-level accounting courses for MBA students. She has published articles in the areas of nonprofit and governmental accounting as well as governmental auditing in various journals, including Accounting Horizons, Journal of Accounting and Public Policy, Journal of Governmental Financial Management, and Advances in Public Interest Accounting.
Friday, March 8, 2024
Governmental Accounting in Municipal Bond Analysis: Insights and Career Pathways
Jeffrey J. Previdi, GASB
Jeffrey J. Previdi was appointed to serve as vice chair of the GASB effective July 1, 2017. He began serving as a member of the GASB on July 1, 2016. Mr. Previdi’s first term concluded on June 30, 2021, and he was reappointed for a second-five year term as vice chair through June 30, 2026. Previously, Mr. Previdi served in a variety of roles for more than two decades at Standard & Poor’s Ratings Services. Most recently he served as managing director and project leader in the agency’s risk program. Prior to that role, Mr. Previdi was a municipal credit analyst with S&P for 20 years ultimately co-leading the group responsible for all tax-backed ratings in the United States. He also served on the U.S. Public Finance Criteria Committee for many years. Mr. Previdi received a bachelor’s degree in economics from Connecticut College and a master of public policy degree from the College of William & Mary.
Friday, March 8, 2024
Journey to the Board and How Academia Can Contribute to the Board
Jacqueline Reck, GASB, University of South Florida
Jacqueline Reck, PhD, CPA, is the Robert Keith Professor in the Lynn Pippenger School of Accountancy at the University of South Florida. For over ten years Dr. Reck served as the Associate Dean for Financial Management and Academic Affairs for the Muma College of Business. Currently, she is serving on the Governmental Accounting Standards Board and previously served on the Governmental Accounting Standards Advisory Council. She was a founding member of the XBRL.US workgroup, making recommendations on an electronic financial reporting taxonomy for state and local governments. She is the first author on the leading government textbook, Accounting for Governmental & Nonprofit Entities. Over her career she has been actively involved in the AAA Government and Nonprofit section, holding various positions. Her primary research interest is in the areas of government auditing, accounting, and financial reporting.
Friday, March 8, 2024
Governmental Accounting in Municipal Bond Analysis: Insights and Career Pathways
Lisa Washburn, Municipal Market Analytics
Lisa Washburn is a managing director and the chief credit officer at Municipal Market Ana¬lytics, where she leads the firm’s consulting practice and credit surveillance business. She is a contributor to MMA’s Outlook and Default Trends publications and assists in maintaining its Credit Impairment Database. Before joining MMA, Washburn spent twenty years with Moody’s Investors Service, where she was a managing director in the public finance group and led several ratings teams. She is a member of the National Federation of Municipal Ana¬lysts and the organization’s representative on the Governmental Accounting Standards Advisory Council. A graduate of Lehigh University, Washburn is a Certified Management Accountant and a Fundamentals of Sustainability Accounting credential holder.
Friday, March 8, 2024
GAAP Utilization Research and Other GASB Projects
Tammy Waymire, GASB
Tammy Waymire joined the Governmental Accounting Standards Board (GASB) as Senior Research Manager in February 2023. In this role, Tammy leads the research efforts for the GASB, both internally and externally through engagement with the academic community. Internally, she is responsible for the design and execution of research that facilitates deliberations in the standard-setting process. Externally, she identifies, encourages, and facilitates research conducted by the academic community that also supports the setting of financial reporting standards. Tammy has 15 years of academic experience prior to joining the GASB. She served on the faculty of Northern Illinois University for nine years, first as Assistant Professor and then as Associate Professor. She then served on the faculty of Middle Tennessee State University (MTSU), first as Associate Professor and then as Professor and the MTSU Accounting Advisory Board Outstanding Professor of Accounting. She taught governmental and nonprofit courses throughout her academic career, and her academic publications focus on governmental and nonprofit accounting and auditing topics. During her academic career, she also consulted as an expert witness in civil litigation cases. Before her academic career, she worked in public accounting and for the State of Arkansas presenting expert witness testimony in Medicaid fraud and utility rate cases. Tammy earned an undergraduate degree in accounting from Arkansas Tech University, an MBA from Harding University, and a PhD from the University of Arkansas. She is a licensed Certified Public Accountant in the State of Arkansas.
Friday, March 8, 2024
GAAP Utilization Research and Other GASB Projects
Joe Wicklund, GASB
Joe Wicklund is a project manager with the Governmental Accounting Standards Board (GASB) in Norwalk, Connecticut. His current project assignments include Infrastructure Assets, Subsequent Events, and GAAP Utilization research. Before joining the GASB staff, Joe worked in higher education administration and finance in financial reporting roles for over 12 years at both public (GASB) and private (FASB) institutions. He was most recently the Associate Controller of New Jersey’s Rowan University, responsible for the coordination and preparation of the audited financial statements of the institution, its foundation, and other affiliated component unit entities. His previous experience also includes time at PricewaterhouseCoopers performing financial reporting and compliance audits. Joe received a Bachelor of Business Administration in Accounting from Temple University, and holds a Master’s in Business Administration from Widener University. He is also licensed as a Certified Public Accountant in the State of Pennsylvania.