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Financial professionals handling internal or external audits of school districts must be aware of the current accounting and auditing challenges. Gain insights on the latest industry developments, updates about financial statements/internal controls and cover challenges surrounding school district compliance. You'll receive practical guidance from industry leaders who provide real-life examples regarding issues impacting school districts
FOR INDIVIDUALS: Value-Priced Education (VPE) for CalCPA members.
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Working knowledge of school district auditing.
Senior-level staff and partners responsible for school district audits, large-district business staff, school district fiscal directors, county office business officials and school board members.
Welcome with Michael Ash, CPA | Christy White & Associates and Robert T. Dennis, CPA | Robert, Cooper and Associates, CPAs
Yellow Book, GASB and SAS Update with Corey Arvizu | Heinfeld, Meech & Co.
State Controller's Update with David Supan | Office of the State Controller Betty T. Yee—Division of Audits, Financial Audits Bureau
FASB Update 958 with Jeff Mechanick
Prop 51 Audits with Keith Jung | California Department of General Services, Office of Public School Construction and Jason Hernandez | California Department of General Services, Office of Public School Construction
CDE Update with Christine Davis | California Department of Education
School District Fraud with Christy White and Dena Whittington | Christy White and Associates
Corey Arvizu is a partner for the accounting firm HeinfeldMeech. He currently manages audit services for school districts, municipalities, pension plans and not-for-profit organizations from the Tucson, Arizona office. In his role as a partner Corey provides guidance and training on accounting and auditing issues including GASB pronouncements, auditing standards, Government Auditing Standards, and Uniform Guidance. He is a current member of the AICPA State and Local Government Expert Panel and a former chairperson of the AICPA’s Governmental Audit Quality Center Executive Committee.
Mr. Ash has eighteen years of audit experience starting in 1998 with Arthur Andersen, an international CPA firm. Mr. Ash also worked for Meyners + Company, a local Albuquerque, New Mexico firm, progressed to Internal Audit Manager at Hines Interests Limited Partnership, an international real estate company, and is now an audit partner at CWA in San Diego. Mr. Ash has been engaged on several types of audits including:
Mr. Ash has worked on clients in a variety of industries, including school districts, non-profit organizations, financial institutions, healthcare, manufacturing, and real estate.
Rob Dennis was introduced to the school district audit industry in April 2000, and obtained his CPA license in September of 2004. Mr. Dennis has remained committed to the governmental industry since then in the governmental and not-for-profit arenas. The diversity of school district and county office of education clients has been in excess of 30,000 ADA school districts down to single school districts of ten ADA. The location of these districts has been as far north as the Oregon boarder down to southern California and all points in between the state of California.
Jason Hernandez is an audit supervisor at the Department of General Services, Office of Public School Construction (OPSC). Jason has over 20 years of school bond auditing experience at OPSC, both in conducting and supervising School Facility Program (SFP) bond audits. His OPSC experience includes auditing both Lease Purchase Program and SFP projects, drafting regulation changes for the SFP, and supervising the Financial Hardship Team and the Fiscal Services Appeal team. Serving in various roles at OPSC gives him a broad understanding of the School Facility Program. In addition, Jason has provided audit training to CPAs, Local Educational Agency personnel, and consultants in school bond auditing and in the new State of California SFP bond audit requirements. Jason received his Bachelor’s Degree in Business Administration from California State University, Sacramento.
Keith Jung has over 33 years of auditing experience with the State of California, both in conducting and supervising/managing financial and performance audits. Keith obtained his CPA certificate in 1991 while with the State Controller’s Office (SCO) Education Unit, where he performed financial and performance audits of school districts. Keith has also been an audit supervisor with the Department of General Services, Office of Public School Construction, where he supervised School Facility Program (SFP) bond audits. Keith has provided audit training to CPAs, Local Educational Agency personnel, and consultants in school bond auditing and in the new State of California SFP bond audit requirements. Keith received his Bachelor’s Degree in Business Administration from California State University, Sacramento.
Jeff Mechanick is assistant director—nonpublic entities for the Financial Accounting Standards Board (FASB). In this role, he provides strategic and technical oversight of all activities involving nongovernmental, nonpublic entities (private companies and not-for-profit organizations), oversees support of the Private Company Council, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader outreach activities. He also has been the lead staff person for the Blue-Ribbon Panel on Standard Setting for Private Companies—a joint effort of the American Institute of CPAs (AICPA), the Financial Accounting Foundation, and the National Association of State Boards of Accountancy—and the FASB/International Accounting Standards Board Financial Crisis Advisory Group.
Prior to joining the FASB in 2006, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector. He was the chief financial officer of the Planned Parenthood Federation of America, Inc., and before that, a senior audit manager with KPMG, LLP. Mr. Mechanick earned a Bachelor of Arts degree in biological sciences from The University of Chicago and an MBA in professional accounting from Rutgers—The State University of New Jersey. He is a member of the AICPA and the New York State Society of CPAs, and has served on the AICPA’s Nonprofit Organizations Expert Panel.
David Supan has more than 34 years of governmental auditing experience and works as an audit manager in the Financial Audits Bureau with the California State Controller's Office, Division of Audits. He manages governmental fund audits and quality control reviews of firms performing audits of LEAs.
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