Accounting and Reporting Update for Tribal Governments

Presented on:
January 31, 2019 9:00 AM PT
1 hour

Revisions introduced by the Governmental Accounting Standards Board (GASB) will significantly change accounting and reporting requirements for tribal governments.

In this webcast, we discuss important aspects of the GASB standards and their potential impacts on the following:

  • Fiduciary activities
  • Debt
  • Interest cost
  • Majority equity interests

We also cover methods for implementing the changes and provide insight into what your tribal government can do to prepare for adoption in 2019.



Ben Hancock, Senior Manager, Tribal & Gaming Practice, Moss Adams

Ben has practiced public accounting since 2004. He performs audit services, financial analysis, and organizational effectiveness consulting for tribal governments and their enterprises, including housing authorities, convenience stores, farms, and other businesses. Ben provides his clients with practical, proven solutions to their unique challenges. His specific areas of expertise include:financial statement audits, single audits, technical accounting matters such as acquisition accounting and fair value considerations, organizational assessments and performance audits, internal control risk assessments.

Ryan Luetkemeyer, Senior Manager, Tribal & Gaming Practice, Moss Adams

Ryan has practiced public accounting since 2001 with a focus on providing professional services exclusively to tribal governments and their enterprises. His experience includes performing financial and compliance audits in accordance with GAGAS and OMB Uniform Guidance for Federal Awards, assisting clients with technical financial reporting matters, and implementing accounting policies and procedures. He has in-depth experience with fraud investigations that focus on various forms of cash and inventory misappropriation and assisting tribal governments in implementing strategies of lean accounting and by implementing best practices. Ryan often provides customized trainings to Tribes on these topics and is passionate about helping others succeed.

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