ACPEN Signature 2023: Single Audit and Uniform Guidance Issues Update

Frank Crawford, CPA Related seminars and products

Crawford & Associates, P.C.

Frank Crawford is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, OK.  The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the American Institute of Certified Public Accountants (AICPA), the AICPA Government Audit Quality Center, and former Chair of the AICPA Government Expert Panel.  Over the last 35 years, Frank, as President of Crawford & Associates, has provided a variety of audit and accounting services to all sizes and types of governmental entities, including financial statement audits and attestation services, non-attestation services such as financial statement preparation services, general accounting and advisory services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, the development of management anti-fraud programs and controls, quality assurance reviews, training, and expert witness testimonies. 

Lindsey Kennimer, CPA Related seminars and products

Lindsey Kennimer is an Audit Partner at Snow Garrett Williams, a local public accounting firm in Weatherford, Texas. Lindsey has over 17 years of experience performing audits of local governments, specifically audits of Texas independent school districts, including extensive experience in single audits and was awarded the AICPA’s Advanced Single Audit Certificate. Lindsey also performs peer reviews of other CPA firms throughout the State of Texas through the AICPA's peer review program and serves as a subject matter expert performing enhanced oversight reviews of Government Auditing Standards/Single Audit engagements reviewed during a firm's peer review for the AICPA's Oversight Task Force. She is currently serving on the TXCPA Planning Committee for the Texas School District Accounting and Auditing Conference and Professional Standards Committee, the GFOA Special Review Committee, TASBO Accounting Research Committee, and the AICPA Government Audit Quality Center (GAQC) Executive Committee.

Raymond Krouse, CPA Related seminars and products

Partner

Not-for-Profit and Higher Education Practices

Raymond E. Krouse, Jr., CPA, is a partner on Sikich's not-for-profit and higher education practices team. Ray has more than 25 years of public accounting experience. He has extensive experience in providing audit and consulting services to a wide variety of not-for-profit clients, including colleges and universities, voluntary health and welfare organizations, fraternal and other member organizations and private foundations. In addition, Ray specializes in the areas of Uniform Guidance and Student Financial Aid testing. He has significant experience with the Student Financial Aid requirements and serves as a technical resource for all college and university audits.

David L. Cotton, CPA, CFE, CGFM Related seminars and products

Chairman of Cotton & Company LLP

Dave Cotton is founder and Chairman Emeritus of Cotton & Company, Certified Public Accoun­tants, headquartered in Alexan­dria, Virginia.  Cotton & Company was founded in 1981 and has a practice concentration in assist­ing Federal and State agencies, inspectors general, and government grantees and contractors with a variety of govern­ment program-related assurance and advisory services.  Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer­ous other Federal and State organizations, programs, activities, and functions.  In April 2022, Cotton & Company became a wholly-owned subsidiary of Sikich LLP. 

Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, U.S. Navy, U.S. Marine Corps, U.S. Transportation Command, U.S, Defense Security Cooperation Agency, U.S. House of Representatives, U.S. Capitol Police, U.S. Small Business Administration, U.S. Bureau of Prisons, Millennium Challenge Corporation, U.S. Marshals Service, and Bureau of Alcohol, Tobacco, Firearms and Explosives.  Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems.

Dave received a BS in me­chanical engineering and an MBA in management science and labor rela­tions from Lehigh University in Bethle­hem, PA.  He also pursued gradu­ate studies in accounting and auditing at the University of Chicago Graduate School of Business.  He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).

Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book).  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave is the past-chair of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov­ernmental Accounting and Auditing Com­mit­tee and the Government Technical Standards Subcom­mittee of the AICPA Profes­sional Ethics Execu­tive Commit­tee.  Dave chaired the Fraud Risk Management Task Force, sponsored by COSO and ACFE and is a principal author of the COSO-ACFE Fraud Risk Management Guide.  Dave is currently co-chairing a task force to update the COSO-ACFE Fraud Risk Management Guide.  In May 2022, Governor Glenn Youngkin appointed Dave to the Virginia Board of Accountancy.

Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services, Professional Ethics, Quality Review, and Governmental Accounting and Auditing Committees.  He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter and past Vice Chair of the AGA Professional Ethics Board.  He is also a member of the IIA and the Association of Certified Fraud Examiners.

Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims, the Armed Services Board of Contract Appeals, and other administrative and judicial bodies. 

Dave has spoken and written frequently on cost accounting, professional ethics, and auditor fraud detection responsibilities.  He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting), and has instructed for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). 

Dave was the recipient of the ACFE 2018 Certified Fraud Examiner of the Year Award (“presented to a CFE who has demonstrated outstanding achievement in the field of fraud examination …  based on their contributions to the ACFE, to the profession, and to the community”); AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”); and AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”).