About the Author
Allison J. Harrell, CPA, is a shareholder with Thomas Howell Ferguson where she provides assurance services to governmental, not-for-profit, and for-profit entities. She handles financial statement audits, compliance audits, internal control studies, agreed upon procedures and financial reviews. In addition, her responsibilities as an auditor consist of planning, fieldwork, and report preparation in the areas of financial and compliance audits. Harrrell has experience with OMB Circular A-133 and GASB Statement No. 34 as well as operational audits of state agencies and certain local governments while employed with the State of Florida Auditor General.
Jeff Barbacci, CPA, is a shareholder with Thomas Howell Ferguson where he provides accounting services to a variety of clients. He has dedicated the majority of his career to specializing in government and not-for-profit consulting and auditing. He has developed an excellent understanding of compliance and regulatory issues, fraud prevention, board and audit committee responsibilities, and cost allocation methodologies specific to these industries. Additionally, Barbacci has significant experience evaluating internal controls of not-for-profit, government, and quasi-government organizations.