Ask the Expert - Accounting and Financial Reporting

Accounting questions of all types will be welcome at this session.  The panel will include experts in governmental accounting, auditing and financial reporting, with expansive experience as financial statement preparation and audit, as well as an academic expert.  Please come prepared with those nagging practical and theoretical questions, implementation issues, and other challenges.  A rare opportunity you will not want to miss.

Michele Mark Levine

Director of Technical Services, Government Finance Officers Association

As GFOA’s Technical Services Center Director (TSC), Michele is responsible for overseeing all of GFOA member services related to accounting, auditing, and financial reporting, including the performance of technical reviews of over 4,000 financial reports and budgets of state and local governments that are submitted each year to GFOA’s professional recognition programs.   

TSC also provides live training in locations throughout the United States, internet classes and live-streamed webinars on accounting, auditing and financial reporting topics, in addition to a complete series of sessions at GFOA’s annual conference. TSC is responsible for all of GFOA’s publications and articles on accounting, auditing and reporting topics.  TSC staff support to GFOA’s standing Committee on Accounting, Auditing, and Financial Reporting (CAAFR) which helps define best practices and develop advisories to guide policy and practices in governmental accounting, auditing, and financial reporting.

Prior to joining GFOA, Michele served as the Chief Accountant and Deputy Comptroller for Accountancy of New York City. Her earlier work included leadership positions in New York City Office of Management and Budget, serving as the comptroller of six public authorities and local development corporations affiliated with the City, and on the audit staff of Coopers & Lybrand (now PriceWaterhouseCoopers).

Michele is a past chairperson of the GFOA’s CAAFR and is a past president of the New York State GFOA.  She has served as a member of the American Institute of Certified Public Accountants’ governing Council and of its State and Local Government Expert Panel.   She is a past member of the Board of Directors of the New York State Society of CPAs, a member and past chair of its Government Accounting and Auditing Committee, and is a member of the Editorial Board of the CPA Journal.  Michele was honored to have been named the 2011 Outstanding CPA in Government by the New York State Society of CPAs. 

Michele holds a Bachelor’s Degree (Summa Cum Laude) from the State University of New York at Binghamton and a Master of Public Administration degree from the Maxwell School of Citizenship and Public Administration at Syracuse University. 

Stephen J. Gauthier

Former Director of Technical Services GFOA

Stephen J. Gauthier was director of GFOA's Technical Services Center (TSC). TSC is responsible for all of GFOA's member services involving accounting, auditing, and financial reporting, which includes performing technical reviews of the more than 5,000 financial reports and budgets of state and local governments submitted each year to GFOA's professional recognition programs.

Gauthier was the editor of GFOA's governmental accounting, auditing, and financial reporting newsletter GAAFR Review and is a regular contributor to GFOA's magazine Government Finance Review. He also is the author of numerous GFOA publications, including Governmental Accounting, Auditing, and Financial Reporting ("Blue Book"), Evaluating Internal Controls: A Local Government Managers Guide, and many titles in GFOA's Elected Official's Guide series.

Before joining GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. Gauthier received his BA degree from the University of Wisconsin at Milwaukee. He holds an MA degree from the University of Wisconsin Milwaukee, and both an MA and Ph.D. from Vanderbilt University. He is a certified public accountant and a member of the American Institute of Certified Public Accountants and the Illinois CPA Society.

Gauthier was made an Honorary Member of GFOA by vote of the membership at the 2017 GFOA Annual Conference in Denver, Colorado.

Gerry Boaz, CPA, CGFM

Technical Manager Tennessee Division of State Audit

Gerry has been with the Tennessee Comptroller of the Treasury, Division of State Audit, since January 1995. He is a Certified Public Accountant, a Certified Government Financial Manager (CGFM), and a Chartered Global Management Accountant (CGMA).  He was a Legislative State Auditor for five years before becoming State Audit’s Technical Manager.  As a Legislative State Auditor, he served as an audit in-charge for three of the five years primarily on college and university audits.  As the Technical Manager, he is primarily responsible for monitoring GASB, FASB, AICPA, OMB, and GAO accounting, auditing, and compliance standards relating to financial statement and financial-related audits. He reviews financial statement audits for adherence to the above principles and standards, as well as to AICPA and GAO auditing standards.  He is responsible for responding to all due process documents of the above standard setters, as applicable.  He serves as a representative of the National Association of State Auditors, Comptrollers, and Treasurers (NASACT) by observing and writing an account of the GASB meetings. 


He was a member of the AICPA’s Auditing Standards Board for a three-year term (January 2015-January 2018) and its Audit Issues Task Force (AITF).  He served as a member of the Government Finance Officers Association's (GFOA) Committee on Accounting, Auditing, and Financial Reporting (CAAFR) for two three-year terms (2004-2009) and serves on the Special Review Committee for its certificate of achievement program.  He has served and currently serves on various GASB and AICPA task forces and working groups.  He represents State Audit on the National State Auditors Association’s Single Audit Committee; Auditing Standards and Reporting Committee (ASRC); and Peer Review Committee. He has served as a Vice Chair for both the Single Audit and ASRC committees.  He is also an active member in the Association of Government Accountants (AGA).  He will serve as National President-elect and National President beginning July 1, 2020, and July 1, 2021, respectively.  He was president of the Nashville AGA chapter for the 2006-07 program year.  He served on AGA’s Professional Certification Board (PCB) for seven years (2007-2014) and as the Chair of the PCB for four of those years.   He was also a member of AGA’s National Executive Committee as a result of being the Chair of the PCB.  He currently serves on AGA’s Governance Committee (since July 1, 2015, and as Chair for the 2017-18 program year).  He served as AGA’s Southeast Regional Vice President (RVP) during the 2015-16 program year and as a result served on AGA’s national Nominating Committee. He is also a 2011 alumnus of the Tennessee Government Executive Institute.


He has a BA degree in accounting with a German minor from Murray State University (MSU) in Murray, KY.  He is a 1994 graduate of MSU.  He is married to Melissa Boaz.  He enjoys playing golf.

Irfan Bora

Director, Rutgers Master's Program in Governmental Accounting Rutgers Business School

Professor Irfan Bora currently serves as the Program Director of the Rutgers Master’s Degree Program in Governmental Accounting. The Program which is the first of its kind in the nation, offers an advanced degree in government financial management, accounting and auditing through a unique online 30-credit program. Professor Bora teaches courses in Governmental Accounting and Auditing and also in the area of Design and Development of Information Systems.

Prior to his current position at Rutgers, Professor Bora served as the Director of Finance & Management and Chief Financial Officer at the New Jersey Meadowlands Commission (NJMC). His primary areas of responsibilities included overseeing the Commission’s financial operations, including its investment and treasury management programs as well as directing the Commission’s information systems area.

Professor Bora graduated from Rutgers in Accounting from where he also earned his MBA. He is a Certified Public Accountant (CPA), a Certified Management Accountant (CMA) and a Certified Government Financial Manager (CGFM) and serves as an advisor to the GFOA’s Committee on Auditing, Accounting and Financial Reporting.


06/24/2020 at 1:00 PM (EDT)   |  60 minutes
06/24/2020 at 1:00 PM (EDT)   |  60 minutes
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