Local Government

State and Local Government Entities

Our experienced professionals help finance staff satisfy the demands of regulators, policymakers and the public.

Your CPA firm should understand the pressures on government financial officers ... is well-versed in complex requirements … and will be your trusted resource in meeting growing concerns for fiscal accountability.

Your next audit firm should be Walker & Armstrong.

What is the "WALKER & ARMSTRONG DIFFERENCE" for LOCAL GOVERNMENT?

LEADERS IN SERVING STATE AGENCIES AND LOCAL GOVERNMENTS

Jay Z. Parke, CPA, Audit Partner

Jay Z. Parke, CPA

AUDIT PARTNER
Steven L. Tait, CPA, Tax Partner

Steven L. Tait, CPA

TAX PARTNER
Kimberly Ann Bolligar, CPA, Tax Partner

Kimberly Ann Bolligar, CPA

TAX PARTNER

Curtis Bright, CPA

AUDIT PARTNER

Lisa S. Parke, CPA

AUDIT PARTNER

Ken Mason

ADVISORY SERVICES DIRECTOR

Jay Z. Parke, CPA

AUDIT PARTNER

Steven L. Tait, CPA

TAX PARTNER

ESSENTIAL SERVICES

  • Pre-Audit

    By paving the way for your annual audit, an efficient pre-audit facilitates a smoother, quicker, less disruptive and less expensive annual audit.


    We oversee the preparation for the annual audits of county, municipal and tribal governments. Our valuable “pre-audit” services, which make up the first step in the process of an audit, include project management and staff training in audit preparation.


    During a pre-audit, we assist our clients in the preparation of audit schedules and supporting documentation necessary to facilitate a more timely and efficient audit process. We also will prepare financial statements and supporting schedules.

    ABOUT OUR PRE-AUDIT SERVICES

  • Audit

    Walker & Armstrong audits are conducted in accordance with U.S. Generally Accepted Auditing Standards (GAAP) and Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. We will include tests of your accounting records and other procedures we consider necessary to enable us to express an opinion that your financial statements are fairly presented, in all material respects, in conformity with U.S. GAAP. 


    In addition, we assist in the preparation of financial statements and review your comprehensive annual financial report, including providing comments and suggestions regarding compliance and reporting requirements.


    Where applicable, we issue reports on our governmental clients’ compliance and on internal control over financial reporting based on an audit of the financial statements performed in accordance with Government Auditing Standards and other reports required by the American Institute of Certified Public Accountants. In addition, we perform agreed-upon procedure engagements, including those required by the Arizona Supreme Court (MAS audits).

    LEARN ABOUT OUR AUDIT SERVICES

  • Accounting & Advisory

    We provide accounting and consulting services to our non-attest clients, including pre-audit services and financial statement preparation.

    ACCOUNTING & ADVISORY SERVICES

  • Forensic Accounting

    We conduct Forensic Accounting and Financial Investigations.


    Government entities call on Walker & Armstrong to ensure the integrity of their internal controls, investigate suspected fraud or misappropriation of funds, and produce reports on matters of interest to regulators and stakeholders.

  • Peer Review

    The quality of Walker & Armstrong’s services is affirmed by unqualified opinions rendered by independent CPAs on the firm’s last eight peer reviews.

    READ OUR PEER REVIEW

By paving the way for your annual audit, an efficient pre-audit facilitates a smoother, quicker, less disruptive and less expensive annual audit.

We oversee the preparation for the annual audits of county, municipal and tribal governments. Our valuable “pre-audit” services, which make up the first step in the process of an audit, include project management and staff training in audit preparation.


During a pre-audit, we assist our clients in the preparation of audit schedules and supporting documentation necessary to facilitate a more timely and efficient audit process. We also will prepare financial statements and supporting schedules.

LEARN ABOUT OUR PRE-AUDIT SERVICES

Walker & Armstrong audits are conducted in accordance with U.S. Generally Accepted Auditing Standards (GAAP) and Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. We will include tests of your accounting records and other procedures we consider necessary to enable us to express an opinion that your financial statements are fairly presented, in all material respects, in conformity with U.S. GAAP.

In addition, we assist in the preparation of financial statements and review your comprehensive annual financial report, including providing comments and suggestions regarding compliance and reporting requirements.


Where applicable, we issue reports on our governmental clients’ compliance and on internal control over financial reporting based on an audit of the financial statements performed in accordance with Government Auditing Standards and other reports required by the American Institute of Certified Public Accountants. In addition, we perform agreed-upon procedure engagements, including those required by the Arizona Supreme Court (MAS audits).

LEARN ABOUT OUR AUDIT SERVICES

We provide accounting and consulting services to our non-attest clients, including pre-audit services and financial statement preparation.


LEARN ABOUT OUR ACCOUNTING & ADVISORY SERVICES

We conduct Forensic Accounting and Financial Investigations.

Government entities call on Walker & Armstrong to ensure the integrity of their internal controls, investigate suspected fraud or misappropriation of funds, and produce reports on matters of interest to regulators and stakeholders.

The quality of Walker & Armstrong’s services is affirmed by unqualified opinions rendered by independent CPAs on the firm’s last eight peer reviews.


READ OUR PEER REVIEW

A FOUR-DECADE TRADITION OF SERVICE TO GOVERNMENT ENTITIES

Walker & Armstrong is a leader in providing mandated and value-added professional services to local governments, Tribes, federal agencies and quasi-governmental entities, including several of Arizona’s largest and most complex government agencies.


We enjoy long-standing professional relationships with:


WE MAKE GOVERNMENT OUR BUSINESS

As a firm, we have more than three decades of experience providing assistance in (a) the preparation of financial statements in conformity with financial reporting requirements of the Government Finance Officers Association’s certificate of achievement in financial reporting and (b) performing compliance auditing under Title 2, U.S. CFR Part 200, Uniform Guidance and preceding regulations under OMB Circulars A-128 and A-133.


We closely monitor government-specific accounting and compliance reporting requirements, including the Governmental Accounting Standards Board (GASB), Government Finance Officers Association (GFOA) and the U.S. Office of Management and Budget. In addition, we have over 35 years of experience in performing audits in accordance with the Single Audit Act, as amended.


Our work often includes performing assessments of existing accounting systems and identifying changes in policies, procedures and accounting structures necessary for successful conformance with the standards. Our service team is dedicated to actively researching various elements of governmental accounting and staying abreast of emerging developments.

SHARING OUR KNOWLEDGE

Walker & Armstrong LLP

Lost Revenue Alert: Coronavirus State and Local Fiscal Recovery Funds (SLFRF)

By Walker & Armstrong LLP • April 22, 2022
Government entities that received funding from the Coronavirus State and Local Recovery Funds (SLFRF) program may just be learning about a very important deadline that is the topic of this alert. The final rule offers a standard allowance for revenue loss of $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount – in many cases their full award – for government services, with streamlined reporting requirements.
Walker & Armstrong logo

Jay Parke presents "COVID-19 Funding and Compliance" at ASCPA Governmental Accounting Conference

By Walker & Armstrong LLP • February 7, 2022
Walker & Armstrong audit partner Jay Parke presented "COVID-19 Funding and Compliance" at the Arizona Society of Certified Public Accountants' 2022 Governmental Accounting Conference on February 4.
Walker & Armstrong

Preparing for the New GASB Lease Standard

By Walker & Armstrong LLP • October 23, 2020
In June 2017, the Governmental Accounting Standards Board (GASB) issued “Statement No. 87 – Leases” (GASB 87). GASB 87’s objectives are to enhance the information needs of financial statement users by improving how governments report leases; enhancing the comparability of financial statements between governments; and improving the relevance, reliability, and consistency of information about governments’ leasing activities.
Jay Z. Parke, CPA

Internal Control Considerations: A Close Look

By Jay Z. Parke, CPA • December 14, 2012
Not-for-profits are often challenged in determining the correct balance of costs versus benefits involved in establishing and maintaining internal controls.
Walker & Armstrong logo

Compliance Auditing and Preparation for Single Audit

By Walker & Armstrong LLP • October 23, 2012
Walker & Armstrong helps clients substantially reduce the complexity and distraction of a single audit via effective preparation, adherence to internal controls, and implementation of certain key steps that promote audit quality.
Walker & Armstrong LLP

Lost Revenue Alert: Coronavirus State and Local Fiscal Recovery Funds (SLFRF)

By Walker & Armstrong LLP • April 22, 2022
Government entities that received funding from the Coronavirus State and Local Recovery Funds (SLFRF) program may just be learning about a very important deadline that is the topic of this alert. The final rule offers a standard allowance for revenue loss of $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount – in many cases their full award – for government services, with streamlined reporting requirements.
Walker & Armstrong logo

Jay Parke presents "COVID-19 Funding and Compliance" at ASCPA Governmental Accounting Conference

By Walker & Armstrong LLP • February 7, 2022
Walker & Armstrong audit partner Jay Parke presented "COVID-19 Funding and Compliance" at the Arizona Society of Certified Public Accountants' 2022 Governmental Accounting Conference on February 4.
Walker & Armstrong

Preparing for the New GASB Lease Standard

By Walker & Armstrong LLP • October 23, 2020
In June 2017, the Governmental Accounting Standards Board (GASB) issued “Statement No. 87 – Leases” (GASB 87). GASB 87’s objectives are to enhance the information needs of financial statement users by improving how governments report leases; enhancing the comparability of financial statements between governments; and improving the relevance, reliability, and consistency of information about governments’ leasing activities.
Jay Z. Parke, CPA

Internal Control Considerations: A Close Look

By Jay Z. Parke, CPA • December 14, 2012
Not-for-profits are often challenged in determining the correct balance of costs versus benefits involved in establishing and maintaining internal controls.
Walker & Armstrong logo

Compliance Auditing and Preparation for Single Audit

By Walker & Armstrong LLP • October 23, 2012
Walker & Armstrong helps clients substantially reduce the complexity and distraction of a single audit via effective preparation, adherence to internal controls, and implementation of certain key steps that promote audit quality.
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