OSCPA's Governmental Accounting and Auditing Conference - Oklahoma City
16.00 Credits
Member Price $470
Non-Member Price $570
Overview
Join us for the OSCPA's 2025 Governmental Accounting and Auditing Conference! The conference will be held May 1-2 and will offer up to 16 hours of recommended CPE credit including Yellow Book credit and two hours of Oklahoma ethics. Attendees can also receive up to 16 hours of CLE (Continuing Legal Education) credit. The OSCPA's Governmental Accounting and Auditing Conference is sponsored by the OSCPA Governmental Accounting and Auditing Committee. Join us after the first day of our conference for a Networking Reception with complimentary food and drinks. Room Reservations: Discounted room rates are available at the Embassy Suites Downtown Medical Center for $161/night (only available through March 31, 2025) . You can book your room online or by calling 405-239-3900 using group code C-90Y. Virtual Attendance: If you prefer to attend online, you can register for the virtual event here.
Prerequisites
None
Designed For
CPAs and accounting staff working in government or public accounting.
Preparation
Notice
Thursday, May 1
General Session
- AICPA and Yellow Book Auditing Standards Update
Melisa Galasso, Galasso Learning SolutionsMelisa Galasso
Melisa Galasso, CPA is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Speaking Professional (CSP), a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC) and AICPA Council. She previously served on the AICPA’s Technical Issues Committee (TIC), the VSCPA’s Board of Directors and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the Money Matters for Nonprofits and serves as a SME for the Center for Plain English Accounting.
The AICPA is buzzing with activity in 2025, and this session will ensure you stay ahead of the curve. We will begin by exploring the new quality management standards which will be in effect this year and their impact on practice management. We will compare the AIPCA changes to the Yellow Book changes in the 2024 GAGAS update. From there, we will dive into the latest ethics standards, recent SSARS updates, and changes to the Peer Review Program driven by quality management requirements. To round out the session, we will highlight the initiatives of the National Pipeline Advisory Group to address the talent pipeline challenge. Do not miss this comprehensive overview of what is happening at the AICPA and Yellow Book!
Upon completing this session, a learner will be able to:
- Identify the components of quality management
- Identify the impact of recently issued ethics interpretations on independence
- Recognize changes to the peer review process
- Identify the recommendations made by the NPAG to improve the accounting pipeline
- Recall key projects of the Auditing Standards Board
- Recognize the impact of recent standard setting on the applicability of AR-70
Credits: 2 - Auditing Governmental
This session is available to registrants only.
General Session
- Session Presented by Attorney General Gentner Drummond
Gentner Drummond, Office of Attorney GeneralGentner Drummond
Gentner Drummond was sworn in as Oklahoma’s 19th Attorney General on Jan. 9, 2023. Gentner’s law experience spans nearly 30 years and includes having served as an assistant district attorney in Pawnee and Osage Counties and as an attorney in private practice. In 1999, he founded the Tulsa-based firm, Drummond Law. In addition to his legal career, Gentner, a seventh-generation Oklahoman, has been a longtime rancher, banker and businessman.
A U.S. Air Force jet pilot during the Persian Gulf War, Gentner led the first combat mission of that conflict. One of the most decorated Oklahomans to serve in the Gulf War, he was awarded the Distinguished Flying Cross for “extraordinary achievement,” as well as three Air Medals and four Aerial Achievement medals.
He earned his bachelor’s degree from Oklahoma State University and his law degree from Georgetown University. Gentner and his wife Wendy have been married for 12 years and have a blended family of six children and five grandchildren.
More information to come!
Credits: 0.5 - Specialized Knowledge
This session is available to registrants only.
General Session
- The Accountants Role in Litigation Support
David Cotton, Chairman Emeritus, Cotton - A Sikich CompanyDavid Cotton
Dave Cotton is founder and Chairman Emeritus of Cotton & Company, Certified Public Accountants, headquartered in Alexandria, Virginia. Cotton & Company was founded in 1981 and has a practice concentration in assisting Federal and State agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than three dozen Federal inspectors general as well as numerous other Federal and State organizations, programs, activities, and functions. In April 2022, Cotton & Company became a subsidiary of Sikich LLP.
Dave has a BS in Mechanical Engineering and an MBA in Management Science and Labor Relations.
In May 2022, Governor Glenn Youngkin appointed Dave to the Virginia Board of Accountancy.
Frank Crawford III
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
Many practitioners are asked to help parties in litigation resolve disputes or serve as experts in a court of law. This session will serve as a guide when it happens to you. Things you need to know include the following:
- Engage acceptance considerations
- What standards should be followed
- Preparing to testify, what to expect
- Cross-Examination traps and tricks designed to undermine your effectiveness
Many CPAs are reluctant to enter the adversarial arena. But, triers of fact need our expertise and help in understanding complex financial management and accounting issues so that justice is served. Litigation support work is always challenging and can be extremely rewarding and satisfying if you are properly prepared.
Credits: 1 - Specialized Knowledge
This session is available to registrants only.
General Session
- An Update from the Auditor
Cynthia Byrd, State Auditor, Office of the State Auditor & InspectorCynthia Byrd
Cindy Byrd , CPA, is Oklahoma’s 13th State Auditor & Inspector. She is the first woman elected to serve as the taxpayers watchdog. A CPA with 28 years of government auditing experience, Cindy has conducted audits of federal, state, county and municipal entities. Cindys audits have identified millions in misappropriated tax dollars and called out wasteful spending at every level of government. During Cindys tenure, the office has published nearly 2000 audits including the following, which garnered statewide and national attention: A first of its kind Medicaid audit that revealed weak processes mandated by the federal government as well as 1.6 billion in questiones expenditures, a public charter school audit that exposed tense of millions in misappropriated funds and received the 2022 Excellence in Accountability Award for Forensice Audit from the National State Auditors Association, and an audit of COVID funds which reported millions in fraudulent unemployment claims. Cindy is passionate about responsible government. She strongly advocates for transparency and accountability in the receipt and expenditure of public funds. One of the guiding princibles of her career has been that the people deserve to know how their money is spent. Cindy and her husband, Steve, live in Coalgate, located in Coal County, Oklahoma.
State Auditor Cindy Byrd will discuss the issues found in SFY23 Federal Single Audit as well as give a brief update on recently released local government audits at the State Auditor's Office. The presentation will give several examples of how inappropriate and/or fraudulent behavior can be prevented or limited.
Upon completing this session, a learner will be able to:
- Gain a better understanding of the Federal Single Audit
- Gain an understanding of basic internal controls that local governments should implement to prevent and/or detect misappropriation of funds
Credits: 2 - Regulatory Ethics
This session is available to registrants only.
Breakout Session
- Single Audit and Compliance Auditing Update
Melisa Galasso, Galasso Learning SolutionsMelisa Galasso
Melisa Galasso, CPA is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Speaking Professional (CSP), a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC) and AICPA Council. She previously served on the AICPA’s Technical Issues Committee (TIC), the VSCPA’s Board of Directors and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the Money Matters for Nonprofits and serves as a SME for the Center for Plain English Accounting.
This course provides auditors who serve governmental organizations with a comprehensive update on the changes impacting Single Audits in 2025. We will review key revisions to the Uniform Guidance issued in 2024 and their implications for this years audits. Additionally, we will explore topics of interest, including GAO findings on improper payments and government fraud, new requirements under the Financial Data Transparency Act (FDTA), and the Department of Educations latest guidance on related parties. We will close with a reminder about SAS 148 and its impact on risk assessments in a Single Audit. Stay informed and ready to tackle this years audit challenges!
Upon completing this session, a learner will be able to:
- Recognize the impact of the 2024 Uniform Guidance on Single Audits
- Recall the requirements of the FDTA
- Describe changes to risk assessments due to the SAS 148
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
- Tax Increment Financing in Oklahoma
Nathan Ellis, Attorny At Law, The Public Finance Law Group PLLCNathan Ellis
Nathan D. Ellis, JD, is a partner with The Public Finance Law Group PLLC, having joined the firm in 2004. Mr. Ellis devotes his practice to serving as bond counsel to a variety of issuers on all matters pertaining to public finance, including infrastructure, economic development, healthcare, and school financing. Mr. Ellis also specializes in the formation and creation of tax increment financing (TIF) districts, and any necessary financing, and the negotiation of economic development and tax incentive agreements. His TIF practice ranges from projects for industrial, manufacturing, housing, and retail developments, including several of the largest industrial TIFs created in the state.
This session will provide a summary discussion of tax increment financing (TIF) in the State of Oklahoma, to help identify pertinent issues that should be taken into consideration during the TIF creation process.
Upon completing this session, a learner will be able to:
- Identify the applicable law and procedural steps involved in creating a TIF district
- Differentiate the types of TIF districts and the reasons a municipality might pursue creation of a TIF
- Identify the potential financing impacts relating to TIF districts and financing of project costs
Credits: 1.5 - Accounting Governmental
This session is available to registrants only.
Breakout Session
- The Fraud, Waste, and Abuse Super Bowl
David Cotton, Chairman Emeritus, Cotton - A Sikich CompanyDavid Cotton
Dave Cotton is founder and Chairman Emeritus of Cotton & Company, Certified Public Accountants, headquartered in Alexandria, Virginia. Cotton & Company was founded in 1981 and has a practice concentration in assisting Federal and State agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than three dozen Federal inspectors general as well as numerous other Federal and State organizations, programs, activities, and functions. In April 2022, Cotton & Company became a subsidiary of Sikich LLP.
Dave has a BS in Mechanical Engineering and an MBA in Management Science and Labor Relations.
In May 2022, Governor Glenn Youngkin appointed Dave to the Virginia Board of Accountancy.
Two teams - one of accountants and one of auditors - will complete in answering a series of questions related to fraud, waste, and abuse. The questions will test knowledge in a wide range of technical ares: from faud detection responsibilites, to fraud prevention techniques, to (in)famous faud cases. Audience members will also be able to complete in answering questions using real time polling technology. This interactive and challenging session will be one of the more lively educational sessions of any conference.
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
- The New City/Town Agreed Upon Procedure Engagements, Rules, Regulations and Procedures
Frank Crawford III, President, Crawford & Associates, PCFrank Crawford III
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
More information to come!
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
General Session
- Networking Reception
Come unwind and mingle with colleagues in a upscale and enjoyable setting at the OSCPA’s Governmental Accounting and Auditing Conference.
This session is available to registrants only.
Friday, May 2
General Session
- GASB Update
Lisa Parker, Project Manager, Governmental Accounting Standards BoardLisa Parker
Lisa R. Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB, she worked for Runyon Kersteen Oiellette CPAs, served as the finance director and interim town manager for the Town of Old Orchard Beach, Maine and as finance director for the City of Saco, Maine. Parker has also previously served as president of the Maine Governmental Finance Officers Association.
- Learn about the latest and greatest from GASB.
- Gain an understanding of how to prepare for the forthcoming changes.
- Gain an understanding of how these changes may effect your clients.
Credits: 2 - Accounting Governmental
This session is available to registrants only.
General Session
- GASB Update Part Two
Lisa Parker, Project Manager, Governmental Accounting Standards BoardLisa Parker
Lisa R. Parker, CPA, CGMA, is a senior project manager with the Governmental Accounting Standards Board (GASB). Prior to joining the GASB, she worked for Runyon Kersteen Oiellette CPAs, served as the finance director and interim town manager for the Town of Old Orchard Beach, Maine and as finance director for the City of Saco, Maine. Parker has also previously served as president of the Maine Governmental Finance Officers Association.
Frank Crawford III
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
More information to come!
Credits: 1.5 - Accounting Governmental
This session is available to registrants only.
General Session
- Is Artifical Intelligence Ethical?
David Cotton, Chairman Emeritus, Cotton - A Sikich CompanyDavid Cotton
Dave Cotton is founder and Chairman Emeritus of Cotton & Company, Certified Public Accountants, headquartered in Alexandria, Virginia. Cotton & Company was founded in 1981 and has a practice concentration in assisting Federal and State agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than three dozen Federal inspectors general as well as numerous other Federal and State organizations, programs, activities, and functions. In April 2022, Cotton & Company became a subsidiary of Sikich LLP.
Dave has a BS in Mechanical Engineering and an MBA in Management Science and Labor Relations.
In May 2022, Governor Glenn Youngkin appointed Dave to the Virginia Board of Accountancy.
Artifical intelligence is here to stay and will play a very important role in the future for accountability professionals. This session will explore what AI is and how it works. Is it just another tool, like mechanical calculators? What do we need to be concerned about: mistakes, plagiarism, technical, and creative skills being atrophied? How can accountability professionals use AI? And, finally, can use of AI violate the Code of Professional Conduct? Understanding AI, its powers, and its shortcomings is essential to remaining ethical.
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
Breakout Session
- GASB 101, Compensated Absences: A Deeper Dive
Christopher Pembrook, Shareholder, Crawford & Associates, PCChristopher Pembrook
Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.
More information to come!
Credits: 1.5 - Accounting Governmental
This session is available to registrants only.
- The New City/Town Agreed Upon Procedure Engagements, Rules, Regulations and Procedures
Frank Crawford III, President, Crawford & Associates, PCFrank Crawford III
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
General Session
- Panel Q and A
Christopher Pembrook, Shareholder, Crawford & Associates, PCChristopher Pembrook
Chris Pembrook, CPA, MBA, CGAP, Cr.FA, is a shareholder at Crawford & Associates, CPAs, P.C., an accounting firm specializing in providing auditing, consulting and accounting services solely to governmental entities. He is currently serving as a member of the AICPA State and Local Government Expert Panel and the OSCPA Governmental Accounting and Auditing Committee. Pembrook was selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. He also served on the AICPA task force that helped establish the AICPA’s new single audit advanced expert certification program.
Mick Dodson
Mickey Dodson joined the State Auditor’s Office in 2011 and is the senior investigator. He is a graduate of the FBI Academy and a former special agent, and he is certified by the Department of Education as a meetings/records legal instructor. He has a juris-doctorate degree with a public-policy certification and awards in administrative law and professional responsibility, and he is a member of the Bar Association. While in law school, he served on the city council of his hometown and worked in the district attorney’s office of a populous county. He also has a bachelor’s degree in political science and journalism with a public-relations emphasis.
Frank Crawford III
Frank Crawford, CPA, is president of Crawford & Associates, CPAs, P.C., an accounting firm in Oklahoma City. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 36 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training and expert witness services. Crawford served as chairman of the AICPA Government Expert Panel from 2004-2008. He has been involved in a number of other AICPA committees and task force groups, U.S. Federal Government Agencies, various local and national CPA firms and a number of state societies.
More information to come!
Credits: 1.5 - Auditing Governmental
This session is available to registrants only.
Non-Member Price $570
Member Price $470