Accounting Standards

The Accounting Standards Review Committee fosters individual professional growth and advances the government finance profession by actively participating in the preliminary stages of accounting standards development and educating membership with information on proposed changes in governmental accounting standards.

The committee’s objectives include the following:

  • Encourage all OMFOA members to participate in the preliminary stages of accounting standards development and other emerging issues regarding government accounting, finance and best management practices.

  • Meet regularly in person to review, evaluate and prepare responses to GASB exposure drafts. 

  • Provide OMFOA membership with information on accounting issues and developments. 

  • Assist OMFOA members with finding answers to accounting questions.

  • Publish articles for the OMFOA newsletter regarding accounting standard developments. 

  • Coordinate efforts with the OMFOA Education Committee to facilitate involvement at training opportunities.

The committee’s goals include the following: 

  • Meet regularly to discuss current issues and developments related to accounting standards.  

  • Prepare timely responses to GASB exposure drafts which represent the membership and stakeholder interests. 

  • Partner with other professional associations like the Oregon Society of Certified Public Accountants (ORCPA) and/or American Institute of Certified Public Accountants (AICPA).   

  • Provide timely articles for the newsletter about issues and developments in accounting standards. 

  • Utilize the website to share information and resources. 

  • Provide support to the Education Committee to offer and organize training.

Accounting Standards Review

Ronald Vaught

Committee Chair

Portland, City of

Ron Harker

Board Liason

Roseburg, City of

Jenn Ambuehl


Benton County

Matthew Apken


Lebanon, City of

Christa Bosserman Wolfe


Clackamas County

Catherine Brucker


Smith-Wagar Brucker Consulting, LLC

Cindy Chauran


City of Molalla

Elizabeth Comfort


Clackamas County

Mike Crocker


Junction City, City of

Somer Erickson



Wendy Feth


Salem Area Mass Transit District

Samina Gillum


Multnomah County Finance Budget & Tax

Tonya Moffitt


Merina & Company, LLP

Robert Moody


Merina + Co.

Kevin Mullerleile


Moss Adams LLP

Matt Warner


City of Tualatin

Kathleen Zaragoza


Silverton, City of