Agenda

May 6, 2025

8:25–8:30 a.m. – Welcome and Opening Remarks

8:30–9:20 a.m. – Bureau of Accounts Update
Deborah Wagner, Commonwealth of Massachusetts Department of Revenue
In this session we’ll review current issues relevant to municipalities in the Commonwealth, including a discussion of the Municipal Empowerment Act.

9:30–10:30 a.m. – Hot Topics at the Governmental Accounting Standards Board (GASB) – Part 1
Lisa Parker, Senior Project Manager, Governmental Accounting Standards Board
In this session, you’ll get an overview of Governmental Accounting Standards Board (GASB) pronouncements that will become effective in the coming fiscal years. You’ll also get an explanation of select projects on GASB’s current technical and research agendas.

10:40 a.m.–11:40 a.m. – Hot Topics at the Governmental Accounting Standards Board (GASB) – Part 2
Lisa Parker, Senior Project Manager, Governmental Accounting Standards Board

11:50 a.m.–12:40 p.m. – GASB Statement No. 101: Compensated Absences, More than Just a Sick Day
Eric Berman, Eide Bailly LLP
Governments are starting to implement GASB Statement No. 101, Compensated Absences. Beyond an overview of the standard, there are implementation pitfalls due to the change in Generally Accepted Accounting Principles (GAAP). In this session, you’ll get an overview of the elements to consider regarding GASB Statement No. 101 and the likely audit areas of the standard in this session.

12:40 p.m. – Closing Remarks

Deborah Wagner, Director of Accounts, Division of Local Services (DLS) of Massachusetts
Deborah Wagner is the director of accounts for the Division of Local Services (DLS) of Massachusetts. Having been with the DLS for almost 24 years, she began her career in the Education Audit Bureau, auditing school districts related to funding they received under the Education Reform Act of 1993. Prior to this role, Wagner was with the Bureau of Accounts for the last 22 years as a field rep and regional office supervisor. Before working with the DLS, she started her accounting career in public accounting at KPMG and was an internal auditor at Baystate Health Systems.

Lisa Parker, Senior Project Manager, Governmental Accounting Standards Board
Lisa Parker is a project manager with the Governmental Accounting Standards Board. Prior to joining the GASB, Lisa worked for Runyon Kersteen Ouellette CPA’s for 10 years, the Town of Old Orchard Beach, Maine as their Finance Director and interim Town Manager for 2 years, and the City of Saco, Maine as their Finance Director for 8 years. Parker is a Certified Public Accountant and a Chartered Global Management Accountant. She is also a member of the Association of Governmental Accountants, the American Institute of Certified Public Accountants, and the Maine Society of Certified Public Accountants and has served as their President. Parker also has previously served as President of the Maine Governmental Finance Officers Association, an Executive Board member of the New England Governmental Finance Officers Association, and a member of a National GFOA standing committee. Parker attended Boston College and the University of Southern Maine graduating with Magna Cum Laude honors and a bachelor’s degree in accounting.

Eric Berman, Eide Bailly LLP
Eric S. Berman, MSA, CPA, CGMA, has over 25 years of governmental accounting and auditing experience and is a Partner with Eide Bailly LLP. Previous to Eide Bailly LLP, he was a quality control principal with a public accounting firm in California. His public sector experience includes being a Deputy Comptroller for the Commonwealth of Massachusetts from 1999 to 2010, and the Chief Financial Officer of the Massachusetts Water Pollution Abatement Trust from 1994 to 1999. Eric is a licensed CPA in Massachusetts. He obtained an M.S. in Accountancy from Bentley University. Eric recently represented the Association of Government Accountants (AGA) as the Vice Chairman of the Government Accounting Standards Advisory Council to GASB. He was the previous chair of the Financial Management Standards Board. He also is a previous chair of the American Institute of Certified Public Accountants (AICPA) Governmental Performance and Accountability Committee and is a former member of the AICPA’s State and Local Government Expert Panel. Eric is frequently called upon to consult and train state and local governments throughout the country on governmental accounting and auditing.

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