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Home Interest Areas Financial Reporting Center Industry Insights Expert Panel - State and Local Governments

Expert Panel - State and Local Governments

About the Expert Panel

The State and Local Governments Expert Panel serves the needs of AICPA members on financial and business reporting and audit and attest matters. The expert panel protects the public interest by bringing together knowledgeable parties in the state and local government industry to deliberate and come to agreement on key state and local government issues.

Governmental Audit Quality Center

The Governmental Audit Quality Center (GAQC) promotes the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. GAQC is a voluntary membership center for CPA firms and state audit organizations that perform governmental audits.

Expert Panel Projects

Special-purpose governments engaged only in business-type activities (BTAs) have unique financial reporting considerations. Register today for a live Governmental Audit Quality Center (GAQC) webcast, “Understanding Issues of Significance to Stand-Alone BTAs Resulting From Select Recent GASB Standards,” which will focus primarily on stand-alone BTAs that have component units rather than general-purpose governments with BTAs in their reporting entity. The webcast will occur May 23, 2013, 1–3 p.m. ET. If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA, please consider attending this session. It will be presented by members of three different AICPA Expert Panels: Health Care, Not-for-Profit, and State and Local Governments.

September 27, 2012, comment letter on GASB's Exposure Draft, Accounting and Financial Reporting for Nonexchange Financial Transactions

June 18, 2012, comment letter on GASB's Exposure Draft, Government Combinations and Disposals of Government Operations

Read other comment letters the Panel has issued to GASB to communicate its views and positions on accounting and financial reporting proposals.

Past Meeting Highlights 2012 Meetings December 4-5, 2012 April 23-24, 2012 2011 Meetings November 9-10, 2011 November 10, 2011 – GASB Liaison Meeting April 11-12, 2011	Members of the Expert Panel Jeffrey Markert (Chair), KPMG LLP Jeff Bridgens, Moss Adams LLP Edward Chait, Consultant representing PricewaterhouseCoopers LLP Patricia Duperron, BDO USA, LLP Michael Fritz, Deloitte John Gilberto, Cherry Bekaert & Holland, LLP Carla Gogin, Baker Tilly Virchow Krause John Good, Ernst & Young LLP Joe Heffernan, Plante Moran PLLC Ben Kohnle, Grant Thornton LLP Michael Martin, Lee County School District, MS Lealan Miller, Eide Bailly LLP Andrew Richards, BKD LLP Kevin Smith, Crowe Horwath LLP Anita Supinski, LarsonAllen LLP Learn more about the Expert Panel members by reading their biographies.

Staff Contacts Mary Foelster, Director Laura Hyland, Technical Manager Rafael Roman, Technical Manager Teresa Bordeaux, Technical Manager

Past Meeting Highlights

2012 Meetings

December 4-5, 2012

April 23-24, 2012

2011 Meetings

November 9-10, 2011

November 10, 2011 – GASB Liaison Meeting

April 11-12, 2011

Members of the Expert Panel

Jeffrey Markert (Chair), KPMG LLP

Jeff Bridgens, Moss Adams LLP

Edward Chait, Consultant representing PricewaterhouseCoopers LLP

Patricia Duperron, BDO USA, LLP

Michael Fritz, Deloitte

John Gilberto, Cherry Bekaert & Holland, LLP

Carla Gogin, Baker Tilly Virchow Krause

John Good, Ernst & Young LLP

Joe Heffernan, Plante Moran PLLC

Ben Kohnle, Grant Thornton LLP

Michael Martin, Lee County School District, MS

Lealan Miller, Eide Bailly LLP

Andrew Richards, BKD LLP

Kevin Smith, Crowe Horwath LLP

Anita Supinski, LarsonAllen LLP

Learn more about the Expert Panel members by reading their biographies.

Staff Contacts

Mary Foelster, Director

Laura Hyland, Technical Manager

Rafael Roman, Technical Manager

Teresa Bordeaux, Technical Manager


Expert Panel Recommended Guidance
Publications AICPA Audit and Accounting Guide State and Local Governments AICPA Audit Risk Alert State and Local Governmental Developments Other Publications	CPE and Conferences Continuing Professional Education Conferences


News	Training & Development

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