Agenda

Sessions are denoted in their titles as being geared toward the Auditor, Auditee (which is a Governmental Unit) or Both of those audiences.

GENERAL SESSION

LAUNCH GENERAL SESSION
8:35 AM – 9:25 AM
KEYNOTE PRESENTATION: The 2026 GASB Big Picture (Both)
Recent Governmental Accounting Standards Board (GASB) pronouncements cover a range of topics, from subsequent events to capital assets disclosures. Review the latest standards released by the GASB and discover emerging issues for 2026.
David Bean – CEO and Former GASB Director, Governmental Accounting Research, LLC, Springfield, IL
Credits: 1.0 AA

1:10 PM – 2:00 PM
KEYNOTE PRESENTATION: Strengthening Government Internal Controls (Both)
Examine why strong internal controls are essential for government entities and how they protect public resources, ensure accountability, and support reliable financial reporting. We review common control deficiencies and explore real-world fraud examples in government entities to illustrate how weaknesses can be exploited. Then, discuss key considerations for designing, implementing, and strengthening internal control frameworks in the public sector.
Christopher Pembrook – Senior Manager, Crawford & Associates, P.C., Oklahoma City, OK
Credits: 1.0 AA

LAUNCH CHANNEL ONE

CHANNEL ONE

9:35 AM – 10:25 AM
Full Disclosure: GASB 103 & 104 (Both)
GASB Statements No. 103 and 104 both took effect in 2025, with No. 103 focused on financial reporting model enhancements while No. 104 addresses specific capital asset disclosures. Review the key components of each pronouncement and determine how to ensure the intent of the standards to improve information and accountability among government entities is met.
David Bean – CEO and Former GASB Director, Governmental Accounting Research, LLC, Springfield, IL
Credits: 1.0 AA

10:35 AM – 11:25 AM
Budgeting & Reporting Panel: From Planning to Fiscal Oversight (Auditee)
Examine the full budget lifecycle, from establishing the purpose of a budget beyond simple resource allocation to building a practical starting point and timeline. Evaluate common challenges, including state funding constraints, rising healthcare costs, competing priorities, and the dynamics between hired and elected officials. Apply strategies for stakeholder engagement, budget implementation, monitoring, and amendments, and identify best practices for assessing and maintaining fiscal health throughout the year.
Christina E. Lavielle – Assurance Supervisor, Yeo & Yeo, Troy
Chrystal Simpson, CPA – Chief Financial Officer, Genesee County, Flint
Rod Taylor – Senior Governmental Consultant, Maner Costerisan, P.C., Lansing
Moderator: Piero A. Basile, CPA – Chief Financial Officer, Lake Shore Public Schools, Saint Clair Shores
Credits: 1.0 AA

11:35 AM – 12:25 PM
State of Michigan Treasury Update (Both)
Examine key updates from the State of Michigan’s Department of Treasury, including system changes and other timely issues affecting local governments. Explore financial best practices, tools, and available resources to strengthen fiscal management and practical strategies for preparing for revenue declines and economic downturns.
Cary Jay Vaughn, CPA, CGFM – Administrator, State of Michigan Department of Treasury, Lansing
Nicholas Brousseau – Manager, State of Michigan Department of Treasury, Lansing
Credits: 1.0 AA

2:10 PM – 3:00 PM
There and Back Again: GASB No. 101 (Both)
Revisit GASB Statement No. 101 two years after implementation to evaluate how governments are applying the updated guidance on compensated absences. Review which leave types meet liability recognition criteria, examine measurement requirements for calculating liabilities, and distinguish arrangements that result in recognized liabilities from those that do not. Explore lessons learned and practical considerations for consistent application going forward.
Christopher Pembrook – Senior Manager, Crawford & Associates, P.C., Oklahoma City, OK
Credits: 1.0 AA

3:10 PM – 4:00 PM
Hot Topics – Single Audit Panel (Both)
Review key single audit trends including subrecipient versus contractor determinations, ALN communication, and procurement documentation. The discussion will also cover compliance-related areas like suspension and debarment, record retention, and point-in-time reporting before examining SEFA reporting on an accrual basis with practical application insights.
Kevin Hunt, CPA – Senior Manager, AHP, Saginaw
Dan Merritt, CPA, MBA, CGFM – Principal, Rehmann, Detroit
Joseph M. Verlin, CPA, CGFM – Principal in Charge of Audit Services, Gabridge & Company PLC, Grand Rapids
Moderator: Jessie Klisz, CPA – Assurance Manager, Plante Moran, Grand Rapids
Credits: 1.0 AA

4:10 PM – 5:00 PM
Hot Topics – Single Audit Panel (Both) (Second Offering)
Review key single audit trends including subrecipient versus contractor determinations, ALN communication, and procurement documentation. The discussion will also cover compliance-related areas like suspension and debarment, record retention, and point-in-time reporting before examining SEFA reporting on an accrual basis with practical application insights.
Kevin Hunt, CPA – Senior Manager, AHP, Saginaw
Dan Merritt, CPA, MBA, CGFM – Principal, Rehmann, Detroit
Joseph M. Verlin, CPA, CGFM – Principal in Charge of Audit Services, Gabridge & Company PLC, Grand Rapids
Moderator: Jessie Klisz, CPA – Assurance Manager, Plante Moran, Grand Rapids
Credits: 1.0 AA

LAUNCH CHANNEL TWO

CHANNEL TWO

9:35 AM – 10:25 AM
School District Update (Both)
Review current filing requirements, late filing considerations, and common audit findings, along with updates to the accounting manual and financial reporting guidance. Examine potential delays in the compliance supplement, legislative developments, FY27 budget planning, federal grant updates, changes to Uniform Grant Guidance, and related audit implications.
Sebastian Alberts – Auditor, State of Michigan Department of Education, Lansing
Phil Boone – Assistant Director, State of Michigan Department of Education, Lansing
Christopher May, CFE, CGFM – Financial Specialist, State of Michigan Department of Education, Lansing
Jose Quintero – Audit Specialist, State of Michigan Department of Education, Lansing
Gloria Suggitt – Audit Manager, State of Michigan Department of Education, Lansing
Kevin Walters – Supervisor, Office of School Support Services, State of Michigan Department of Education, Lansing
Credits: 1.0 AA

10:35 AM – 11:25 AM
Single Audit Primer (Auditor)
This session provides a foundational overview of the Single Audit while highlighting the key updates from the 2024 Uniform Guidance Updates. Attendees will gain understanding of what the updates were as well as practical insight into how the revised thresholds impact audit planning. The presentation covers critical audit components, including program determination, risk assessment, and tests of controls and compliance. Participants will leave better equipped to support an effective and compliant single audit process.
Tyler Baker, CPA – Principal, Maner Costerisan, P.C., Lansing
Credits: 1.0 AA

11:35 AM – 12:25 PM
In the Aftermath of QMS (Auditor)
New quality management standards (QMS) issued by the AICPA became effective on Dec. 15, 2025, requiring firms to adopt customized quality management systems. Explore key considerations for firms in a post-implementation landscape, including annual requirements, emerging issues and best practices.
Peggy Jury, CPA, CGMA – Peer Review CPA on Staff, MICPA, Troy
Duane Reyhl, CPA, CGMA – Audit and Accounting Partner, AHP, Midland
Credits: 1.0 AA

2:10 PM – 3:00 PM
Ethical Considerations In Effective Engagement Letters (Both)
Engagement letters are more than risk management tools—they document the ethical foundation of the CPA–client relationship. Examines how engagement letters support compliance with the AICPA Code of Professional Conduct, including conflict of interest disclosures, confidentiality requirements, communication with predecessor auditors, and transparency in scope and responsibilities. Evaluate how clear documentation and thoughtful engagement terms reinforce integrity, objectivity, and professional judgment in practice.
Raymond T. Rowe, CPA, JD – Attorney, Raymond T. Rowe PC, Troy
Credits: 1.0 ET

3:10 PM – 4:00 PM
Child Nutrition Programs: Updates and Audit Readiness (Both)
Review recent updates affecting Child Nutrition Programs and examine how they impact program administration and reporting. Prepare for compliance reviews by focusing on key audit requirements and common findings identified during this year’s audits.
Emily Mattern, MA, RDN, SNS – School District Consultant, State of Michigan Department of Education, Lansing
Taneá Curtis – Financial Analyst, State of Michigan Department of Education, Lansing
Michelle Needham – Financial Analyst, State of Michigan Department of Education, Lansing
Credits: 1.0 AA

4:10 PM – 5:00 PM
Accounting for, and Auditing, Common Government Investments (Both)
Managing public funds often includes making certain investments, and current standards require clear disclosures, fair value adjustments and other specific accounting and auditing requirements. Review how current standards apply to various government investments, including digital assets for all entities.
Kellen Riker, CPA – Manager, Yeo & Yeo, Flint
Credits: 1.0 AA

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