Photo of Olga Darlington
Olga Darlington
Principal
National Practice Leader, Power & Utilities
CPA
olga.darlington@mossadams.com
(425) 551-5712
My Profile

Industry Expertise

Government Services Not-for-Profit Power & Utilities

Practice Focus

Employee Benefit Plans Financial Statement Audits Internal Audit Process & Internal Controls

Biography

Olga has practiced public accounting and consulting for over 15 years, specializing in providing accounting and advisory solutions to clients in the energy, utility, transit, not-for-profit, and government (enterprise funds) industries. Throughout her career, Olga has performed many consulting projects, agreed upon procedures engagements, and financial and compliance audits, including those in accordance with Government Auditing Standards and the Single Audit Act. She is recognized for her technical expertise and has assisted many entities with implementation of complex accounting standards.

Olga facilitates internal and external training on accounting and auditing topics. She also serves on the firm’s government technical committee and is a regular presenter on accounting and operational topics.

External Publications

  • Government Pensions: Lessons Learned (NWPPA Bulletin, November 2015)
  • Government Pensions: Nuts and Bolts of New Reporting Requirements (NWPPA Bulletin, August 2014)
  • Regulatory Accounting can Serve as a Tool for Rate Setting (NWPPA Bulletin, May 2014)
  • The Art of Writing Management’s Discussion and Analysis (MD&A) (NWPPA Bulletin, January 2014)
  • Deferred Inflows and Outflows – Upcoming Changes to the Financial Statements? (NWPPA Bulletin, August 2012)

Selected Speaking Engagements

  • Implementing GASB 68
    (American Public Power Association, Business & Financial Conference, September 2015)
  • GASB 68: Accounting and Financial Reporting for Pensions
    (Washington State Association of County Auditors Finance Conference, April 2015)
  • Practical Steps in Implementing the New Pension Standards: GASB 68
    (American Public Power Association, Business & Financial Conference, September 2014)
  • Keys to Effective External Auditor-Client Relationship – Evaluating and Improving MD&A and Note Disclosures
    (American Public Power Association, Business & Financial Conference, September 2013)
  • Regulatory Changes in Finance and Accounting – What Policy Makers Need to Know
    (2013 NWPPA Annual Conference & Membership Meeting, May 2013)
  • GASB Update
    (Washington Public Utility District Association, October 2012)

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Washington Society of Certified Public Accountants
  • Member and Chair, Governmental Accounting and Auditing Committee, Washington Society of Certified Public Accountants
  • Special Technical Reviewer, Government Finance Officers Association

Community Involvement

  • Board Member and Treasurer, Habitat for Humanity of Snohomish County
  • Past Board Member and Treasurer, Historic Everett Theatre

Education

  • BS, accounting, Central Washington University

Insights from Olga Darlington

Article
Streamlining Utilities Management: How Dashboards Drive Operational Excellence
Stay ahead of industry changes with data visualization tools and dashboards that automate and streamline operations.
Article
Article
Cybersecurity: How Resilient Is Your Utility?
Prevent and mitigate the impacts of a cyberattack with strategies that protect your utility company from dangerous threats.
Article
Webcast
Navigate Change with Regulatory Accounting for Utilities
Regulatory accounting is a tool utilities can use to manage differences between accounting standards and rate-setting.
Webcast
Webcast
ESG Reporting Considerations for Governments
Navigate environmental, social, and governance reporting considerations for your government organization.
Webcast
Article
Three Steps to Help Your Utility Implement Changes to Lease Accounting
Changes to the standard include revised definitions of a lease and amendments to measurement, recognition, and financial statement disclosure requirements.
Article

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