Agenda

May 14, 2026

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

8:30–9:40 a.m. – Changing Guidance for Yellow Book and Single Audits
Jennifer Louis, Emergent Solutions Group LLC
In this session, we’ll emphasize the most current updates affecting the planning and performance of audits of federal awards, including the newest sampling guidance and other significant changes from the AICPA Audit Guide on Government Auditing Standards and Single Audits. Audit quality will be a central focus, with practical insights, answers to frequently asked questions and guidance to help practitioners avoid commonly misapplied concepts..

9:50–10:30 a.m. – Actuarial Valuation/Pension Funding Basics
John Boorack, PERAC
In this session, we’ll provide a high-level overview of how and why actuarial valuations are performed for retirement systems. We’ll review pension funding schedules and highlight key funding considerations, especially as plans move closer to full funding.

10:40–11:20 a.m. – OPEB, Healthcare Cost Trends and FY26 Audits
Parker Elmore
OPEB, healthcare costs and financial statement audits—oh my! In this session, we’ll examine the recent volatility in the health care cost landscape and its impact on OPEB liabilities, funding strategies and your Fiscal Year 2026 (FY26) audit. We’ll discuss rising municipal health care costs, changes in the Medicare Advantage market, Medicare migration strategies and other emerging trends. Because OPEB liabilities are often more volatile than pensions and face increased scrutiny from S&P and other rating agencies, we’ll also explore how current and future health care trends may affect your clients, their financial statements and the associated audits.

11:30 a.m.–12:10 p.m. – Internal Controls and Fraud Prevention: Practical Strategies for CPAs
Leah Donti, Advantage Montreal Seminars Inc.
According to the ACFE Report to the Nations, organizations with strong anti-fraud controls experience lower losses and detect fraud more quickly. Yet more than half of fraud cases stem from missing or overridden internal controls. In this session, we’ll explore how internal controls serve as a critical defense against fraud. You’ll learn common fraud detection methods, key behavioral, organizational and documentation red flags, and the most effective anti-fraud measures. We’ll also provide a practical overview of the five components of the COSO Internal Control Framework and how to apply them to strengthen fraud prevention efforts. Designed for CPAs and accounting professionals, this session delivers actionable strategies to reduce fraud risk and enhance internal control practices.

12:10–12:40 p.m. – Lunch Break

12:40–1:50 p.m. – Hot Topics at the Governmental Accounting Standards Board (GASB)
Lisa Parker, Senior Project Manager, Governmental Accounting Standards Board
In this session, we’ll provide an overview of upcoming Governmental Accounting Standards Board (GASB) pronouncements set to take effect in the coming fiscal years. We’ll also highlight select projects currently on GASB’s technical and research agendas and what they may mean for governmental entities.

2:00–3:00 p.m. – Implementing GASB-103 and 104: Planning for Success
Eric Berman, Retired, Eide Bailly LLP
It is 2026 and it is time to implement Governmental Accounting Standards Board Statements 103, Financial Reporting Model Improvements and 104, Disclosure of Certain Capital Assets. Are you and your clients ready? Did you know that GASB Statement No. 105, Subsequent Events, affects Statement 103? If not, now is the time to develop a plan. In this session, we’ll walk through what you and your clients should do to begin implementing these standards step by step.

3:10–3:50 p.m. – Guerilla Analytics Techniques for Enterprising Local Governments
Brian Tankersley, K2 Enterprises
Local governments often face growing reporting and oversight demands with limited technology budgets and staff resources. In this session, we’ll introduce practical “guerilla analytics” techniques that help finance and accounting professionals automate recurring analyses using Excel and Power Query. You’ll learn how to turn routine exports from government accounting systems into refreshable reports and dashboards that update with minimal manual effort. Through real-world public sector examples, we’ll demonstrate how local governments can strengthen budget monitoring, financial transparency and decision-making while maintaining appropriate controls and documentation.

4:00–4:50 p.m. – Bureau of Accounts Update
Tony Rassias, Commonwealth of Massachusetts Department of Revenue
In this session, we’ll discuss current issues relevant to municipalities in the Commonwealth, including a discussion of the Municipal Empowerment Act.

4:50 p.m. – Closing Remarks

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