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Today's Date August 15, 2025
Government

Do you work for or with governmental entities? This channel will keep you up to date with all things governmental accounting and auditing. We’ll focus on the projects of the GASB, GAO and OMB so you know what is changing for governmental entities.

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If you are looking for more great content, consider our Webcast offerings for CPE credit.

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Public Sector Current Landscape & Future Recommendations

Public Sector Current Landscape & Future Recommendations

Aug 15, 2025

Government entities rely on strong accounting, auditing, and finance functions to ensure transparency and accountability. But attracting and retaining CPAs in the public sector, and securing quality audit services, remains a challenge. The joint AICPA & NASACT report outlines critical findings and solutions in valuing CPAs, shifting from commodity-based to value-based engagements, strengthening the pipeline, and more! The bottom line is, to sustain accountability in the public sector, we must prioritize CPAs as essential partners in public service, and create an environment where they can thrive.

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Evaluating GAAP Choice

Evaluating GAAP Choice

Jul 17, 2025

In this week’s blog, we explore the newly released GAAP Utilization Report from the GASB. State and local governments often have flexibility in choosing a financial reporting framework, but what drives that decision? This report offers valuable insights into the factors that influence whether governments adopt GAAP or rely on alternative frameworks. The research highlights key trends across states, counties, municipalities, and special districts, including which states require GAAP and what conditions increase the likelihood of GAAP adoption.

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Q2 2025 in Review

Q2 2025 in Review

Jul 10, 2025

This week’s blog covers the activity of the major standard setters in the second quarter of 2025. We will review the issued standards of the AICPA, FASB, and GASB with an update on what to expect next quarter.

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Standards for Internal Control in the Federal Government – “Green Book”

Standards for Internal Control in the Federal Government – “Green Book”

Jun 19, 2025

The GAO recently released the revised Green Book! This 2025 update to the Standards for Internal Control in the Federal Government replaces the 2014 version and includes key changes around improper payments, risk assessment documentation, information security risks, and more. The revised standards take effect for FY 2026, with early implementation permitted.

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Severe Financial Stress & Probable Dissolution Disclosures PV

Severe Financial Stress & Probable Dissolution Disclosures PV

May 1, 2025

On March 19, 2025, GASB released its Preliminary Views on Severe Financial Stress and Probable Dissolution Disclosures, introducing significant changes to how financial statement users are informed about risks to a government’s financial condition and legal existence.

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Jaclyn Veno CPA | Auditing Level Training | CPE

Melisa Galasso, CPA, CSP, CPTD

Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting.

Her passion is providing high-quality CPE that is meaningful, creates efficiencies and improves quality, and positively impacts ROI. She also supports essential professional development, audit level training, and train the trainer efforts.

Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.

She also serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the AICPA’s Women’s Initiative Executive Committee (WIEC). She also serves as a Subject Matter Expert for the Center for Plain English Accounting. She previously served on the AICPA’s Technical Issues Committee (TIC), the VSCPA’s Board of Directors, and is a past Chair of the NCACPA’s A&A committee. In addition, Melisa is the author of Money Matters for Nonprofits: How Board Members Can Harness the Power of Financial Statements by Understanding Basic Accounting which is available on Amazon or anywhere you purchase books online.

Melisa received a Top 50 Women in Accounting Award in 2021 by Ignition, is a 2020 Enterprising Women of the Year Award recipient, and was honored as a “40 under 40” by CPA Practice Advisor in 2017, 2018, and 2019. She was also named the 2019 Rising Star by her regional NAWBO chapter, received the Don Farmer award for achievement in technical content instruction, and earned several other awards for public speaking and technical training.