GASB Statement 103 – Financial Reporting Model Improvements

David Bullock Related Seminars and Products

Partner, Macias Gini & O’Connell LLP

Macias Gini & O’Connell LLP

David Bullock is an Assurance Services Partner in Macias Gini & O’Connell’s (MGO) San Francisco Bay Area practice.  He has over 25 years of professional experience providing auditing, accounting, tax, and consulting services to the private and public sectors.  David is MGO’s State and Local Government Industry Line Leader and is involved in making decisions and setting firm-wide policies on technical auditing, accounting, and financial reporting matters.  David’s leadership also extends beyond MGO, as he is heavily involved in shaping the accounting and auditing profession at a state-wide and national level.  David recently completed a three-year term on the AICPA State and Local Government Expert Panel and continues to serve on the CalCPA Governmental Accounting and Auditing Committee.  David participated on the task force that assisted with the Governmental Accounting Standards Board’s (GASB) Financial Reporting Model project.  Leading up to the most recent GASB appointment, he has been very active in thought leadership by participating in GASB roundtables and interviews, and has a long history of working with California stakeholders on such matters as redevelopment dissolution, pension and OPEB guidance, and fiduciary and lease accounting.

Frank Crawford Related Seminars and Products

President of Crawford & Associates, P.C.

Crawford & Associates, P.C., Certified Public Accountants

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 AICPA and the AICPA Government Audit Quality Center. Over the last 40 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training, and expert witness services.

Mr. Crawford was the recipient of the Association of Government Accountants (AGA) 2014 Private Sector Financial Excellence Award, an annual recognition of one individual who has been deemed by the AGA to have made significant contributions to the field of governmental financial management.

Frank was also recognized as a recipient of the U.S Graduate School’s “2010 Instructor Excellence Award”. Quoting the U.S. Graduate School officials, “Your students and colleagues, as well as Graduate School Staff, honour and value the work that you do here, as evidenced by the many statements of support that praised your skills. Of the School’s 800+ instructors, you are one of only thirteen who will receive this prestigious award this year.”

In 2012, Mr. Crawford completed a 4 year term as Chairman of the AICPA Government Expert Panel after serving on the Panel for 11 years, and is currently the Chairman of the Oklahoma Society of CPAs Government Accounting and Auditing Committee (28 years), and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, the AICPA GASB 34 Audit Guide Revision Task Force, and the GASB’s current Financial Reporting Model revision Task Force. In 2015, Mr. Crawford completed a 4 year term as Chairman of the AICPA’s annual Government and Not-For-Profit Training Conference after serving on the Planning Task Force of the Conference for 18 years.

Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34.

Mr. Crawford is also currently working with many of the US states, territories, commonwealths and freely-associated compact governments on audit finding resolution and financial analysis projects and also serves as a technical consultant and advisor to a number of Federal Government Agencies.

Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has also appeared in several AICPA continuing professional education videos and live CPE broadcasts and webcasts related to governmental accounting and auditing.

Commonly known as Frankie to clients, friends and family, and Pappy to his two grandchildren, Mr. Crawford has two children and two grandchildren, daughter Madison and husband Jon, son Blake, 5 year old grandson Brody, and 3 year old granddaughter Brenley. Mr. Crawford also has the good fortune to be married to Cindy Crawford (not the supermodel, but better).