Governmental Accounting and Auditing Conference (2 days)

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May 20, 2019 - May 21, 2019

Registration: 7:30 AM / Program: 8:00 AM - 4:35 PM


Member Fee: $430.00
Nonmember Fee: $530.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: -215.00

The above fees may not be reflective of the total event price. See below.


Click image to view conference brochure!

If you work within the municipal environment or complete governmental audits, you won't want to miss this conference.

Note: Qualifies for Yellow Book CPE based on your unique audited entity.

Hotel Accommodations: A room block has been established at the Hotel Eugene (soon to be the Graduate Eugene & formerly the Hilton Eugene) for Sunday-Tuesday, May 19-21, 2019 at a rate of $144 plus applicable tax per night. To make a reservation, please call 413-821-3144 and mention the OSCPA Governmental Accounting & Auditing Conference to receive the discounted rate or visit this link. Room block expires April 30, 2019.

Stay overnight for more government-focused CPE!

Can't attend in person? Attend via live webcast!

Conference is developed by the OSCPA Governmental Accounting & Auditing Strategic Committee.

Designed For

CPAs and accounting professionals working within the municipal environment.


Provide a general overview of current developments in governmental accounting and auditing.

Major Subjects

  • GASB Update
    David Bean, CPA, Governmental Accounting Standards Board
    With OPEB still fresh in our minds, it is now time to begin focusing on the next wave of new GASB standards.  Debt disclosures, fiduciary activities, leases, and related implementation guides are all front and center.  In addition, the Board has addressed a number of practice issues, including conduit debt.  This session will focus what you need to know to implement these new standards and also will provide insight into three comprehensive projects that will shape the future of governmental accounting.
  • Psychological Manipulation of the Auditor to Conceal Fraud
    Martha Lindley, CPA, Lindley & Company LLC 
    The fraud environment includes manipulation: How does one respond to manipulation during an audit? Why is "trust" the master of manipulation in an audit? In this presentation we discuss how the auditor's blind spots miss fraudster behavior, how the auditor "niceness" works against the auditor but for the fraudster, and how to know when you are being "played". We will cover how the client manipulates the auditor to cover fraud and why the auditor doesn't recognize it by discussing auditor behavior observation, analysis of gain or loss for the individual observed, the auditor's personal weaknesses that leave you open to manipulation, and how to handle crying, yelling, threats, physical harm, cajoling, and fear during the audit. Finally, we dive into how the auditor manipulates the client to discover fraud through discussion on why Columbo had the right approach, how to gather evidence under the fraudsters nose, how to control your own emotions when being played, and how to identify what is really going on in the midst of deception. Martha will give real demonstrations of manipulative behavior and auditor reactions.
  • Uniform Guidance and Yellow Book: The More Things Change, The More They Stay the Same
    Erica Forhan, CPA, Moss Adams LLP
    We'll cover two main topics in this session. First, find out about developments in the single audit world so you're up to date for your next audit and discover areas that haven't changed but need attention. Learn practical tips to get it right the first time and how to also create efficiency. Second, we'll discuss the changes brought by the 2018 revision of Government Auditing Standards (the Yellow Book) that begin to affect engagements as early as July 1, 2019. Be in the know, and be prepared.
  • New Leases Standards & Tangible Tools for Implementation - GASB 87
    Deliah Kwasitsu, CPA (Cdn), M.S.c.
    The historical definition of lease accounting has changed.  For most Oregon governments, beginning July 1, 2020, off-balance sheet operating leases will be eliminated. Under the new lease guidance, GASB 87, a lessee government must recognize a lease liability and an intangible right-to-use lease asset at the inception of the lease term. Likewise, a lessor government must recognize a lease receivable and a deferred inflow of resources at the inception of the lease.  This new approach also requires interest to be calculated on the lease liability and an amortization of the intangible lease asset over the lease term. Correspondingly, the deferred inflow of resources must be offset by interest income on the lease receivable. Discussion will include implementation measures such as identifying current lease population and evaluating their terms and conditions in keeping with the new lease definition, and technological requirements.
  • Refinancing Government Debt
    Lauren MacMillan, Piper Jaffray
    Refinancing debt can come with many questions: What debt is eligible to be refinanced? When does it make sense to refinance? What are the steps an issuer needs to take to complete a refinancing? We will answer these questions and more, as well as discuss certain disclosure requirements related to borrowing and refinancing in the public debt market.
  • Government Financial Analyst Perspective
    Jim Lanzarotta, CPA & Gilbert Southwell III
    Whether you have debt outstanding or not, have you ever questioned whether GAAP compliant financial statements are worth the time, effort, and cost to prepare?  Ever considered another comprehensive basis of accounting that would avoid the need for meeting all the complex and fairly new or soon to be implemented account standards?.  In this session, we will explore some of the influences in the recent barrage of new and complex accounting standards from a municipal bond analyst's perspective that is involved in the buy/sell decisions for Wells Capital Management's clients.  We will hear what analysts are concerned about and what they are looking for in the financial statements, and what they would like to see but are not currently finding in the financial statements. We will also explore some of the other issues the GASB is facing so that we might gain some insights into the shaping of future accounting standards.
  • Local Budget Law Update
    Melanie Cutler, Oregon Department of Revenue
  • Cybersecurity Best Practices and Your Role
    Troy Hawes, Moss Adams
    This presentation will focus on the current state of cybersecurity and some of the emerging risks that have impacted our clients. Troy will discuss best practices that can help prevent attacks or impacts of an attack, and your role in helping maintain the security of the systems and data within your organization.
  • Psychological Manipulation to Commit Fraud by Management and Employees
    Martha Lindley, CPA
    In this presentation we discuss how the executive director manipulates the board and finance officer to cover fraud, how the finance officer manipulates the executive director and board to commit fraud, and how the finance officer manipulates the accounting staff. We dive into the techniques used to include playing on the trust factor, playing on the personal weaknesses of others, fear of embarrassment and social humiliation, fear for job and position, and the fear of losing clients or appearing incompetent. Martha wraps up this presentation with ways to recognize when you are being manipulated through behavior observation, analysis of gain or loss for the individual observed, personal weaknesses that leave you open to manipulation, recognizing when trust is used against you, and techniques and emotions that are factors in manipulation.

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email


David Bean

David R. Bean is the director of research and technical activities for the Governmental Accounting Standards Board. He assigns and provides oversight to the GASB’s research, technical, and administrative activities. Prior to joining the GASB in 1990, David worked in public accounting and government. He also has served as Deputy Chairman of the International Public Sector Accounting Standards Board (IPSASB). He was the lead author on the 1988 Governmental Accounting, Auditing and Financial Reporting and was the founder of the GAAFR Review. He was the last director of the National Council on Governmental Accounting before the formation of the GASB in 1984. David is a member of the Government Finance Officers Association, the Connecticut and Illinois Government Finance Officers Associations, the American Institute of Certified Public Accountants, the Illinois CPA Society, the Association of Government Accountants, the National Federation of Municipal Analysts, and the Municipal Analysts Group of New York.

Melanie Cutler

For the past three years, Melanie has worked as a property tax analyst with the Department of Revenue. Melanie is one of four people responsible for the oversight of Oregon's Local Budget Law. Our oversight includes creating the budget manual, creating forms and instructions for districts, creating and facilitating trainings for budget committee members and budget officers, reviewing tax certifications and budget resolutions, and assisting local governments with property tax and budgeting questions. .

Erica Forhan

Erica Forhan is a Partner in Moss Adams' Professional Practice Group, where she's involved in developing and monitoring the firm’s assurance practice. In this role she provides technical consultations to practice office personnel on audit and accounting matters, develops and issues guidance to firm personnel regarding assurance services, and leads quality control functions of the firm. Erica is a recognized leader in her firm for matters related to Government Auditing Standards, Single Audits, and other services involving federal funds. Erica is the chair of the AICPA Governmental Audit Quality Center (GAQC) Executive Committee and has participated in various committees and task forces of the AICPA, including the Auditing Standards Board’s Quality Control Task Force and the GAQC Sampling Task Force. Erica's also an AICPA peer reviewer and serves on the AICPA National Peer Review Committee.

Troy Hawes

Troy has provided IT consulting services since 2001 and been in IT since 1993. He serves clients in a variety of industries, including higher education institutions, government entities, communications and media organizations, various critical infrastructure sectors, health care organizations, publicly traded entities, and private businesses. Troy has extensive experience managing and leading technology security and compliance assessments using a number of different security frameworks including NIST Cybersecurity Framework, NIST Special Publication 800-53, ISO 27002, Cloud Controls Matrix, HIPAA Privacy and Security Rules, Payment Card Industry Data Security Standards (PCI DSS), and others. He manages and leads IT security audits and assessments, social engineering campaigns and penetration testing, PCI DSS audits, HIPAA security and privacy assessments, disaster recovery planning, network design and implementation, IT co-sourcing, and HITRUST audits. In addition, Troy frequently leverages his security expertise to help clients determine areas of potential security weakness and infrastructure needs.

Deliah Kwasitsu

Deliah earned her Bachelor's and Master's degree in accounting from the University of Lethridge, Canada. She holds an accounting designation with the Canadian Charted Professional Accountants. She owns a Tax Practice and is an IRS Enrolled Agent. She is also an Oregon Licensed Tax Consultant. For the past six (6) years, Deliah has been employed as a Senior Accountant at the City of Portland. Her main responsibilities include financial reporting for certain governmental funds, cash and investments. She is also responsible for lease accounting for the city's CAFR. Deliah was a lease accountant in the private sector where she was a Controller in a Property Management Company.

James Lanzarotta

Jim has been in public accounting since 1984 and specializes in providing audit,accounting, and consulting services to governmental entities, including state agencies, counties, cities, universities and their foundations, port and transportation authorities, and water, sewer, and other special districts.

Jim is currently the AICPA appointed member of the Financial Accounting Foundation’s Governmental Accounting Standards Advisory Council, a group of leaders responsiblefor advising GASB on issues related to the financial accounting and reporting by state and local governments. Previously, Jim served for three years on GASB's Comprehensive Implementation Guide Advisory Committee and for six years on the AICPA's State and Local Government Expert Panel, serving as its chair for a three-year term that ended in 2012. Jim is also a nationally recognized and sought-after speaker for organizations such as the AICPA, the Government Finance Officers Association,and the National Association of College and University Business Officers, as well as state CPA societies.

Martha Lindley

Martha Lindley CPA earned Surgent Outstanding Discussion Leader award in 2017 and 2016.

Having performed over 2,000 nonprofit and governmental audits and written 2,000 sets of financial statements, her experience is extensive. She has been a sought-after presenter for CPE and for State Conferences (Colorado, Oregon and Washington State) for years. She is a hands-on audit partner, attending all audits performed. She has taught CPE since 2000 – teaching hundreds of classes throughout the USA.

With two Bachelor degrees – and three majors: accounting, finance and clinical psychology – she both teaches and engages class participants with cognitive learning skills. As a former government auditor, she brings unusual depth to Uniform Guidance classes.

She worked with two of the top 100 CPA firms in the USA and the Washington State Auditor’s Office before beginning her own practice in 2000 to specialize in organizations receiving federal and grant funding.She writes a quarterly newsletter located at

Lauren MacMillan

Lauren MacMillan began working in the public finance industry in 2006 and joined the team at Piper Jaffray in 2009. She currently specializes in working with Oregon cities, counties, school districts, community colleges, and special districts to determine the short-term and long-term financing strategies that meet their needs. She currently serves as the Associate Board Member for the Oregon Association of School Business Officials, chairs their associate committee, and serves on their professional development committee and she is also a member of the Oregon government finance Officers Association Hospitality Committee. Prior to joining Piper, Lauren was a public finance associate with Stone & Youngberg in Phoenix, Arizona. She graduated from the University of Arizona with a bachelor’s in finance and a bachelor’s in French. She holds her Series 50, Series 52, and Series 63 securities licenses.

Gilbert Southwell

Gil is a Vice President and Senior Municipal Analyst for Wells Capital Management. He has served as a high yield municipal bond analyst and investment management attorney serving for Wells since 2005. He provides financial analysis, credit reviews, and sector analysis on a wide variety of municipal issuers. Gil routinely develops proforma cash flow, liquidity, leverage and debt service models from his analysis of issuer financial statements. Gil just completed six years of service as the National Federation of Municipal Analysts representative to the Government Accounting Standards Advisory Council. Prior to his work with Wells, Gil was a partner in a law firm and worked as internal legal counsel for a couple different companies providing legal, regulatory, and compliance support for a variety of municipal investment products. Gil received his JD from the University of Wisconsin Law School in 1981, and BA from University of Wisconsin in 1976.