GASB Statement No. 34 Implementation Recommendations for School Districts

Gary Heinfeld, CPA, CGFM is the managing partner in the firm of Heinfeld, Meech & Co., P.C. The firm’s offices are located in Tucson and Phoenix, Arizona. Gary’s 28 years of experience have been devoted exclusively to government accounting, auditing, and financial management, as a State auditor for the office of the Auditor General for 11 years and as managing partner for Heinfeld, Meech & Co., P.C. the past 17 years. Gary received a BS in Accounting from the University of Arizona. He is a member of the Association of School Business Officials (ASBO) International Certificate of Excellence (COE) in Financial Reporting Committee, the COE Self-Evaluation Worksheet Task Force, and ASBO International Accounting, Auditing and Budget Committee. He also serves as a chairperson on COE Panel Reviews and serves on the ASBO International Eagle Awards Selection Panel. He is also a member of the Government Finance Officers Association, serving on the special review committee for the Certificate of Achievement in Financial Reporting Program. Gary is a member of several professional organizations including the American Institute of Certified Public Accountants (AICPA), the Arizona Society of Certified Public Accountants (ASCPA), the Association of School Business Officials International (ASBO), the Arizona Association of School Business Officials (AASBO), the Government Finance Officers Association (GFOA), and the Association of Government Accountants (AGA).