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Live Webcast Replay

Intro to Governmental Accounting 102


Total Credits: 2 including 1 Accounting (Governmental) - Technical, 1 Auditing (Governmental) - Technical

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Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Industry |  Yellow Book
Speakers:
Frank Crawford, CPA |  Christopher Pembrook, CPA, MBA, CGAP, CRFA
Course Levels:
Intermediate
Duration:
2 Hours
Product Type:
Live Webcast Replay
License:
Expires 30 day(s) after program date.

Dates


Description

Intro to Governmental Accounting 102 is the natural follow up course to the original Intro to Governmental Accounting 101. In this session, we will tackle unique things like what makes a fund a major fund, what are the differing basis of accountings used, why geography matters in the world of state and local governmental reporting, and many other intermediate type topics. A great course to take after you have taken Intro to Governmental Accounting 101.  

Basic Course Information

Learning Objectives
  • Increase your knowledge base of governmental accounting beyond the basics
  • Understand the difference in fund accounting, why it matters, and what types of funds there are
  • Learn to decipher the differences in the various basis of accountings used throughout the report

Major Subjects
  • Major and Non-major funds
  • Basis of accounting variations
  • Why geography matters in a financial statement report

Course Materials

Speaker

Frank Crawford, CPA Related Seminars and Products

President

Crawford & Associates, P.C.


Frank Crawford, CPA, 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 39 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 (27 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 recent 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). 


 


Christopher Pembrook, CPA, MBA, CGAP, CRFA's Profile

Christopher Pembrook, CPA, MBA, CGAP, CRFA Related Seminars and Products

Crawford & Associates, P.C.


Christopher Pembrook is a Certified Public Accountant, Certified Government Auditing Professional, and Certified Forensic Accountant who joined Crawford & Associates in September 2011. He has a degree in accounting from East Central University and an MBA from Oklahoma Christian University. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System. He also worked for the Oklahoma State Auditor’s Office for seven years, serving two of the years as the Deputy Director of the Local Government and Special Services Division. He currently serves as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPA’s Government Accounting & Auditing Committee. He was also selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide. Christopher was named an OSCPA Trailblazer in 2016. Chris became a Crawford & Associates shareholder in 2017.


Dates

Tue, Apr 07, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Apr 17, 2026 - 9:00 AM to 11:00 AM CDT
Tue, May 05, 2026 - 1:00 PM to 3:00 PM CDT
Fri, May 15, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Jun 02, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Jun 19, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Jul 07, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Jul 17, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Aug 04, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Aug 21, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Sep 01, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Sep 18, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Oct 06, 2026 - 1:00 PM to 3:00 PM CDT
Fri, Oct 16, 2026 - 9:00 AM to 11:00 AM CDT
Tue, Nov 03, 2026 - 1:00 PM to 3:00 PM CST
Fri, Nov 20, 2026 - 9:00 AM to 11:00 AM CST
Tue, Dec 01, 2026 - 1:00 PM to 3:00 PM CST
Fri, Dec 18, 2026 - 9:00 AM to 11:00 AM CST
Tue, Jan 05, 2027 - 1:00 PM to 3:00 PM CST
Fri, Jan 15, 2027 - 9:00 AM to 11:00 AM CST
Tue, Feb 02, 2027 - 1:00 PM to 3:00 PM CST
Fri, Feb 19, 2027 - 9:00 AM to 11:00 AM CST
Tue, Mar 02, 2027 - 1:00 PM to 3:00 PM CST
Fri, Mar 19, 2027 - 9:00 AM to 11:00 AM CDT
Tue, Apr 06, 2027 - 1:00 PM to 3:00 PM CDT
Fri, Apr 16, 2027 - 9:00 AM to 11:00 AM CDT
Tue, May 04, 2027 - 1:00 PM to 3:00 PM CDT
Fri, May 21, 2027 - 9:00 AM to 11:00 AM CDT
Tue, Jun 01, 2027 - 1:00 PM to 3:00 PM CDT
Fri, Jun 18, 2027 - 9:00 AM to 11:00 AM CDT

Additional Info

Basic Course Information

Prerequisites For Intro to GA 102, they must have Intro to GA 101
Advanced Preparation None
Designed For State an Local Governmental Accountants and Auditors
Original Recording Date 02/2026
Course Developer Crawford & Associates, P.C.  
Date Added to Catalog 02/2026
Yellow Book Yes

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


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