Skip to content

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Close
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Incorporating prompt engineering into the accounting curriculum
    • Create a dynamic to-do list with Excel’s checkboxes
    • Another way to manage authentication texts
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • IRS warns taxpayers: Social media advice can lead to costly penalties
    • Global tax deal could hurt US companies, says letter requesting OECD guidance
    • Treasury posts preliminary list of jobs eligible for no tax on tips
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • Skilled for success? Accounting newcomers say yes, managers say no
    • IRS warns taxpayers: Social media advice can lead to costly penalties
    • Global tax deal could hurt US companies, says letter requesting OECD guidance
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC accepting Professional Accounting Fellow applications
    • SEC names new chief accountant
    • SEC ends legal defense of its climate rules
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • AICPA unveils new QM resources to help firms meet Dec. 15 deadline
    • 8 steps to build your firm’s quality management system on time
    • Auditing Standards Board proposes a new fraud standard
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Business outlook brightens somewhat despite trade, inflation concerns
    • AICPA & CIMA Business Resilience Toolkit — levers for action
    • Economic pessimism grows, but CFOs have strategic responses
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Cpa Insider
CPA INSIDER

Managing perceptions as a public-sector accountant

Taxpayers will always scrutinize business trips and overtime. Here’s how public-sector employees can set the record straight.

By Lou Carlozo
November 9, 2020

Please note: This item is from our archives and was published in 2020. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

November 1, 2020

Awards recognize outstanding CPAs in government

October 16, 2020

Government reporting and the future: A Q&A with GASB Chairman Joel Black

September 14, 2020

How public sector finance management can adjust to COVID-19

TOPICS

  • Management Accounting
  • Governmental Auditing
  • COVID-19

Imagine this: You’ll soon depart for a business trip connected to your work in the public sector. It promises 10-hour workdays. The time you’ll spend meeting, training, and networking will leave you too exhausted to even pick up the phone and call room service.

No one back at the home office doubts your commitment or work ethic for a second. But it just so happens the summit takes place in Las Vegas: Grumpy taxpayers and public-interest watchdogs will raise a stink. In a case like this, appearances trump reality.

In the public sector, “the two most common controversial items that are consistently raised are travel and training line items and pension liabilities,” said Carrie Kruse, CPA, CGMA, economic development coordinator for the City of Des Moines, Iowa. “With nearly a decade of cuts in the early 2000s, local governments got very lean. When you’re strategically cutting costs in some areas and still sending staff to various national conferences, the perceptions of that are not always favorable.”

Of course, COVID-19 has virtually eliminated business travel for the time being. Still, governments need to exercise caution because taxpayers will inevitably move on to other areas they can closely examine. Pandemic or no, public-sector finance professionals and the employees they work with will always face scrutiny and scorn for a particular tax dollar spend, no matter how justified or necessary it may be.

According to the not-for-profit Urban Institute, cities, townships, counties, school districts, and special districts spent $1.6 trillion directly in 2017 (the date of the latest statistics available). State and local governments dedicated most of their resources to education, health, and social service programs. About one-third went toward combined elementary and secondary education (21%) and higher education (10%).

“While travel and meal expenses were likely minimal during COVID, employee overtime could be unusually high in certain aspects of government services,” said John Kaschak, CPA, CGMA, executive deputy secretary for the Pennsylvania Department of Revenue. “When the public is simply told that overtime has increased for government employees, without context, this immediately draws criticism and scrutiny.”

5 steps to manage perceptions

How can those in public-sector finance handle public perceptions of spending without compromising on the work they need to do? Consider these five action steps.

Advertisement

Move it online. Virtual training got a major boost with the pandemic, and while it may lack the spark and engagement of in-person sessions, it poses definite advantages from the perspectives of public perception and line-item spend. “Luckily enough, there are numerous training offerings available so that the valuable content that employees receive at such conferences won’t be lost,” said public-sector accounting veteran Jack Reagan, CPA, now a partner with UHY LLP.

Take accountability to the next level. It’s just as important to document the case for a trip or session, and the decision-making trail, as the dollar cost. In Des Moines, all such requests that reach the finance department “must be accompanied with a description of the benefit to the organization of sending staff members to the particular training … and must be signed off on by the employee and their supervisor,” Kruse said. 

Be transparent. Taxpayers and citizens often begin the process of picking apart expenditures from the viewpoint that local governments want to hide something. Unfair as that may be, those in public-sector finance can prepare in advance to address questions. “Be transparent,” Kaschak said. “When talking about expenditures at public meetings, or when asking for increases in certain budgetary line items, they should explain the need in sufficient detail.”

Supply balance to the conversation as well. “Also talk about the financial picture holistically,” he noted. “Don’t just focus on where the increases are; talk about where there have been savings as well.” 

Highlight the value proposition. Whatever concerns watchdogs or astute residents may bring up, finance professionals have the power to offer another perception simply by explaining what the public gains for its money.

“We focus on the benefits to the organization by sending staff to various national conferences,” Kruse said. “National conferences are great opportunities for professional staff to meet with their peers from all across the globe, share ideas, success stories, and work to develop new efficiencies for governmental operations.”

Tell your story. Spreading the word about the good that government funds do for the community and even individual communities can create a greater understanding of the value taxpayers are getting for their money.

Advertisement

“Leaders should talk about how they’re being good stewards of taxpayer dollars,” Kaschak said.

So be specific and give people examples they can see in their mind’s eye. “They should convey any instances where they’ve made changes in operations to gain efficiencies and realize cost savings, and talk about the benefits to the public as a result of any increases in spending,” Kaschak said.

— Lou Carlozo is a freelance writer based in Illinois. To comment on this article or to suggest an idea for another article, contact Drew Adamek, a JofA senior editor, at Andrew.Adamek@aicpa-cima.com.  

Advertisement

latest news

September 9, 2025

Skilled for success? Accounting newcomers say yes, managers say no

September 9, 2025

IRS warns taxpayers: Social media advice can lead to costly penalties

September 8, 2025

Global tax deal could hurt US companies, says letter requesting OECD guidance

September 8, 2025

Few companies strategically using risk management

September 4, 2025

Treasury posts preliminary list of jobs eligible for no tax on tips

Advertisement

Most Read

The No. 1 risk to retirement – and one way to guard against it
Tax provisions in the One Big Beautiful Bill Act
Billy Long out as IRS commissioner after less than two months
Calculating AI’s impact on CPAs: New study quantifies time savings
AICPA unveils new QM resources to help firms meet Dec. 15 deadline
Advertisement

Podcast

September 4, 2025

Summing up economic sentiment and concerns about inflation and tariffs

August 29, 2025

Take a bold leap instead of a tentative step

August 28, 2025

Mark Koziel Q&A: Talent, sense of community, profession opportunities

Features

Calming nervous clients nearing retirement
Calming nervous clients nearing retirement

Calming nervous clients nearing retirement

7 retirement tips for small firm CPAs
7 retirement tips for small firm CPAs

7 retirement tips for small firm CPAs

Building a better CPA firm: Stepping up service offerings
Multi-colored plus signs

Building a better CPA firm: Stepping up service offerings

2025 tax software survey
Smiley, frowney, and neutral faces for Tax Software Survey.

2025 tax software survey

FROM THIS MONTH'S ISSUE

Multi-colored plus signs

Building a better CPA firm: Stepping up service offerings

A key step in business model modernization is determining how to implement services that satisfy clients and employees.

From The Tax Adviser

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations

July 31, 2025

Paid student-athletes: Tax implications for universities and donors

MAGAZINE

September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
March 2025

March 2025

March 2025
February 2025

February 2025

February 2025
January 2025

January 2025

January 2025
December 2024

December 2024

December 2024
November 2024

November 2024

November 2024
October 2024

October 2024

October 2024
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Coming soon: Learn about important news

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2025 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.