Government industry resources
Trusted advisors with the experience
necessary to help you meet constituents' demands.
Governmental units operate within a complex web of requirements, restrictions and regulatory demands which reflect the significant underlying differences between the government and private sector environments.
Government entities, like private sector entities, need to know their financial position and results of operations. But beyond that basic requirement, governments have a special responsibility to demonstrate their fiscal accountability and compliance with restrictions on the use of resources in connection with the annual budgets. Unlike budgets in the private sector, a governmental unit's budget is more than a financial plan. It is the result of the governing body's use of taxing authority to set public policy. As such, the budget of a government enjoys the force of law and violations are subject to legal sanctions. Demonstrating compliance with the budgetary restrictions requires the use of fund accounting as well as a unique basis of accounting.
AGH was one of the first firms in this region to develop a practice specializing in governmental entities; we remain the leading CPA and advisory firm serving both state and local governments. Our governmental client base includes the State of Kansas as well as many larger cities, counties and school districts.
We understand the unique accounting principles used by the government entities as well as the multitude of federal and state laws and regulations governing the use of public funds. Our professionals deal exclusively with issues affecting political units of governmental entities — the kinds of issues you face each day.
Senior Vice President
Mike Lowry specializes in governmental and not-for-profit clients. Prior to joining AGH, Mike’s experience included nearly 20 years of financial and technology leadership positions in hospitality management and software companies.
Mike is a certified public accountant who has earned the designation of Certified Government Financial Manager from the Association of Government Accountants, and he is also a member of the American Institute of Certified Public Accountants, the Kansas Society of Certified Public Accountants, and the Association of Government Accountants. He is a frequent presenter and member of the Kansas, Missouri and Great Plains Financial Officers Association, and serves as a CAFR reviewer for the GFOA.