Kristin Delauter, manager at SEK, CPAs and Advisors, talks goals, auditing, and local baseball

What do you feel is key to successfully providing auditing services for the clients you serve, such as government entities, as opposed to for-profit businesses or individuals?  

Auditing services for governmental entities involves a separate set of standards than those applicable to for-profit businesses. Staying up to date with the Governmental Accounting Standards Board (GASB) statements issued, and applicable to your client, is imperative to the audit services provided. Governmental clients look to our firm for guidance in correctly implementing new standards for financial statement presentation. 

One area that is unique for governmental entities relates to the sources of funding and revenues received. Many of the entities that our firm audits, receive several different sources of state, local and federal funding throughout their fiscal year. As a part of the audit process, we review any related agreements, as local and state grant funds can have federal designations, which can cause an entity to require a compliance audit depending on the related expenditures incurred during the year. In addition, many of our clients receive large amounts of tax revenues. It is important to understand the process surrounding this revenue source, beginning with the assessment of the taxes by the entity, continuing through collection and remittance to the entity, and turning over any uncollected amounts as delinquent.  

You were recently promoted to manager — what are your goals as you move into this role? 

I’m looking forward to taking on a bigger leadership role in the audit process by ensuring all aspects of the audit go smoothly and that our clients are satisfied. As part of that role, a goal of mine is to share my knowledge with our audit staff by providing guidance and aiding in their development as they grow within the firm.  

What changes have you experienced in the firm or industry since you joined SEK in 2015, particularly after COVID?  

When I first joined the firm and public accounting in 2015, there was a lot more face time and a majority of our audits were performed in-person, onsite with clients. Working primarily with government entities and smaller non-profit organizations, our audits consisted of reviewing supporting documentation manually, as our clients kept most their records in paper form. During COVID, we had to implement new systems to allow us to complete all stages of an audit remotely which presented some challenges including losing the benefits of in-person client interaction and being able to more thoroughly discuss questions or aspects of the audit, which can be difficult to convey via email.  

The pandemic also opened up a lot of opportunities for individuals working in the public accounting industry by demonstrating our jobs can performed efficiently and effectively while working remote. Our ability to obtain a majority of our audit files and supporting documentation electronically has allowed our firm to create many efficiencies serving our clients over the past few years. We now perform many of our audits in a hybrid setting, first obtaining upfront information electronically through a secure upload system and then completing a later portion onsite. This has allowed for more flexibility in hiring remote employees with experience and talent in our niches to help in the audit process as well. 

What sports are you enjoying watching right now? 

During the summer I don’t follow many sports closely, however, I enjoy catching a baseball game when I have a chance. I grew up watching family members play baseball and attended many Harrisburg Senators games with my grandparents who were season ticket holders during my childhood. 

By freelance writer Jennifer Botchie Deinlein 

About Kristin Delauter 

Kristin Delauter, 30, was recently promoted to manager for SEK, CPAs and Advisors, based in their Chambersburg office. She joined the firm in 2015 as a staff auditor and later became a senior auditor and audit supervisor. Her areas of expertise include audit services for municipalities, school districts and other government entities along with financial institutions and nonprofit organizations. 

Delauter earned a bachelor’s degree in accounting and business administration, with honors, from Lock Haven University of Pennsylvania. She is also a certified public accountant in Pennsylvania. 

She and her husband, William, and their 4-year-old daughter Millie and 1-year-old son Lincoln live in Franklin Township, York County.