2021 State and Local Government Audit Planning Considerations

MBA, CGAP, CPA, CRFAC

Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford & Associates, P.C. The accounting firm is located in Oklahoma City, Oklahoma, and specializes in providing auditing, consulting, and accounting services solely to governmental entities. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPAs Government Accounting & Auditing Committee. He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide.

CPA

Michelle Watterworth is a partner with Plante Moran. Michelle’s responsibilities involve oversight of the technical aspects of Plante Moran’s governmental practice including implementation and continued compliance with auditing and governmental accounting standards as well as responsibilities for training the staff serving in this industry. Michelle also leads the various technical client training efforts, including live and webinar-based training opportunities focused on providing easy-to-understand applications of the governmental accounting standards. In addition, Michelle is a nationally recognized speaker on GASB matters and a member of the professional standards committee of the Michigan chapter of the GFOA. Michelle also serves as the co-leader of Plante Moran’s single audit practice. As such, she is ultimately responsible for staff training, client education and oversight of approximately 500 single audits that the firm issues annually. Michelle’s 20 years of experience working with clients in the governmental industry, providing audit and consulting services to various cities, pension systems, townships, villages, and special purpose governments, enables her to provide deep expertise to the clients she serves going beyond the role of a traditional auditor. In particular, Michelle has significant experience working with governmental pension systems and has led the implementation of GASB 67 and GASB 68 firm wide.