Instructor
Instructor
Instructor
Crystal Dorsey is the Local Government Audit Manager for the Colorado Office of the State Auditor (OSA). The Local Government Audit Division tracks over 4,000 Colorado local governments for compliance with the Local Government Audit Law, which requires submission of an annual independent financial audit to the OSA. Crystal and her team review audit reports and requests for exemption from audit for compliance with generally accepted accounting principles and state statutes.
Prior to joining the OSA in February 2008, Crystal first started her career in governmental accounting with the City of Golden. After nearly 13 years there, she worked for a CPA firm auditing local governments in Colorado for 4 years.
Crystal holds a Bachelor of Science degree in accounting from Regis University, and is a licensed Certified Public Accountant in Colorado. Crystal and her husband have three daughters and six grandchildren.
Instructor
Instructor
Sponsored by the Governmental Issus Forum of the COCPA
Sponsored by the Governmental Issues Forum of the COCPA
Governmental Issues Update
Thursday, January 11, 2018
COCPA
8:55 a.m. – 12:00 p.m.
Agenda8:30 a.m. – 8:55 a.m. Continental Breakfast
8:55 a.m. – 9:05 a.m. Welcome
9:05 a.m. – 10:00 a.m. Colorado PERA – OPEB Reporting Update
Lawrence Mundy, Colorado Public Employees’ Retirement Association
Brief overview of OPEB Reporting Standards for employers participating in
cost-sharing plans, brief overview of PERA’s health care trust fund and employer
reporting considerations.
10:00 a.m. – 10:15 a.m. Update from Colorado Department of Education (CDE)
Kirk Weber, Financial Accounting Technical Advisor
10:15 a.m. – 11:00 a.m. Common Problems in Financial Statements
Crystal Dorsey, Office of State Auditor
Topics include, Office of the State Auditor – role and oversight, Local
Government Audit Law, Common issues in independent auditors’ reports,
Local government financial statement issues and Fiscal health analysis for
Colorado school districts
11:00 a.m. – 12:00 p.m. Lessons Learned – Past, Present, and Future
James Rae, Cheryl Wallace, Crystal Dorsey, Lawrence Munday and Kirk Weber
Past – Looking back at GASB 68, 72 and 77,
Present – Leases – don’t wait to implement!
Future – Looking ahead to the Financial Reporting Model and the implications.
7887 E Belleview Ave suite 200, Englewood, Denver County, Colorado 80111-6016
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