MIDDLETOWN, Pa. — Renee Flasher, assistant professor of accounting in Penn State Harrisburg’s School of Business Administration, was appointed as an academic representative to the Comptroller General’s Advisory Council on Government Auditing Standards (GAS) by the Comptroller General of the United States.

"This is a great opportunity to bring the academic voice to the table. It enriches my research in standard setting and teaching in government and not-for-profit accounting," Flasher said about the appointment.

Flasher will participate in her first formal meeting for the council on Sept. 21.

GAS, also more commonly known as Yellow Book, apply to all entities that expend more than $750,000 of federal funds in a fiscal year. While this would typically cover state and local governments, school districts, nonprofits and others, the number of entities subject to this requirement is greater than it has traditionally been due to federal government support during the pandemic.

A Yellow Book audit is more extensive than a typical financial audit as it adds additional compliance requirements to the audit process. Ultimately, it is part of the accountability and oversight mechanism that the federal government has to ensure that taxpayer funds are spent in the way agreed to at the granting stage.