CKY AGA Spring Training Event is scheduled for May 23rd from 8:00 am—4:30 pm at the Kentucky History Center located at 100 West Broadway, Frankfort, Kentucky. Doors open at 7:30 AM and lunch will provided by Family Affair Restaurant. 8 Hours of governmental CPE available. Download the brochure and registration form.
George Strudgeon, MBA, CGFM, CPA, CGMA will present The Ever Changing Single Audit (150 minutes) and Order from Chaos: Obtaining Audit Evidence from Systems (50 minutes). Strudgeon is an Audit Director at the Auditor of Public Accounts in Richmond, Virginia specializing in Compliance Assurance. His team coordinates the Single Audit for the Commonwealth of Virginia. He is on the National State Auditors Association’s Single Audit committee and represents the association twice annually at the Single Audit Roundtable meeting. Finally, George is on the Steering Committee of AGA’s Intergovernmental Partnership, which has produced products related to: Implementing Fraud Prevention Strategies; Developing Laws and Regulations; Reducing Future Improper Payments through Cooperative Audit Resolution and tools that assist state agencies in subrecipient monitoring programs.
Lucinda V. (Cindy) Upton, CPA, CGFM will present Subrecipient Monitoring and Management (200 Minutes). Upton earned a B.S. in Accounting from the University of Kentucky. She worked with the National Association of State Auditors, Comptrollers, and Treasurers for 10 years. During her 21 years with Kentucky state government, she enjoyed working in the Legislative Research Commission, Health Services, Inspector General’s Office, Medicaid Services, and State Auditor’s Office. Cindy now devotes her time to developing CPE programs.
The Ever Changing Single Audit
(3 CPE / 150 minutes) (AUDG)
This session will cover the emerging issues related to the Single Audits based on changes in the Uniform Grant Reform, the DATA Act and agency implementation regulations. We will also answer some of the questions submitted to OMB for consideration as FAQ and technical corrections to the Uniform Guidance.
Order from Chaos: Obtaining Audit Evidence from Systems
(1 CPE / 50 minutes) (AUDG)
Internal controls are integrated into IT systems but auditors still struggle with testing these controls to achieve their objectives, too often looking to paper for audit evidence. Learn how Virginia’s Auditor of Public Accounts has broken this reliance on paper, using application controls to test control activities through the system.
Subrecipient Monitoring and Management
(4 CPE / 200 Minutes) (ACCT/AUDG)
OMB’s Uniform Guidance codifies in regulation the requirements for pass-through entities to monitor and manage federal awards provided to subrecipients. This program describes the roles of pass-through entities, subrecipients, and auditors.