Leadership

Celina Cereceres began her career in 2001 working primarily with governmental and not-for-profit entities. She now oversees the public sector practice for the firm in performing audits and other attestation engagements for school districts, universities and colleges, other large governments, and non-profit organizations. These entities receive federal and state funding between $750,000 and more than $250 million, making them subject to a Single Audit under the Uniform Guidance (2 CFR 200) and the Texas Grant Management Standards. Celina’s team has the knowledge and experience to provide the following services:

• Financial Statement Audit
• Federal and State Single Audits
• Year-round technical consulting and internal control assessments.
• E-rate Performance Audits
• Co-sourced internal audit for non-attest clients
• Efficiency Audits as required by House Bill 3
• Construction Manager At-Risk agreed-upon procedures for projects ranging for construction projects ranging from $5 million to $150 million
• Board training
• Small group client training on GASB, internal control and/or Uniform Guidance matters
• Trainings for industry groups ranging from 2 to 8 hours
• For-Profit Attestation Engagements for the Shuttered Venue Operators Grant
• Program-Specific Audits related to Federal Awards
• Chapter 59 Forfeitures and Seizures
• Fraud investigations

• Certified Public Accountant (CPA)
• Certified Fraud Examiner (CFE)
• AICPA’s Advanced Single Audit Certificate
• Houston Business Journal’s Women Who Mean Business Honoree – 2019

• Texas Society of CPAs
• American Institute Certified Public Accountants (AICPA)
• Houston Chapter of the Texas Society of CPAs (TXCPA)
• Gulf Coast Texas Association of School Business Officials
• Texas Association of School Business Officials (TASBO) – Accounting and Research Committee
• Texas Society of CPAs (TXCPA) School District Accounting and Auditing Conference– Planning Committee
• TASBO Accounting and Finance Committee Research Committee

• CASA of Galveston County – Board Member
• BAHEP – Education and Workforce Development Committee
• Bay Area Communities in Schools

• B.B.A in Accounting, University of Texas-El Paso
• Master of Accountancy, University of Texas-El Paso

• Whitley Penn, Houston Office, (2012-Present)
  • Audit Partner
• Null-Lairson, PC, Houston Office, (2006-2012)
  • Assurance and Advisory Services Partner, (2011-2012)
• Gibson, Ruddock, Patterson, LLP (2001-2006)
  • Assurance and Advisory Services

• 2022-
  • TASBO GASB No. 87 Leases
  • February 28 – TASBO ENGAGE Conference ACT 208 Managing Special Revenue Funds
  • March 1 – COVID-19 Funding TASBO Learning Session
  • March 2 – Things Your Attorney and Auditor Wish you Knew TASBO Learning Session
  • March 25 – Region 1 ESC Understanding Your Financial Statements
  • March 29 – Region 3 ESC Understanding Your Financial Statements
  • April 27 – ACET Conference State Compensatory Education
  • May 10 – TASBO Webinar GASB No. 96 Subscription Based Information Technology Agreements
  • May 11 – TASBO ACT 208 Managing Special Revenue Funds
  • May – Texas Society of CPAs  School District Conference – ESSER Audits – Where are We Now?
  • June – Texas Association of Community College Business Officials –COVID-19 Funding
  • June – Texas Association of Community College Business Officials  – What Keeps your Auditor and Attorney Awake at Night  (with Sarah Langlois Attorney at Law KBS)
  • September – Capital Area TASBO – Navigating Through Your Annual Audit
  • October 23^rd – TASBO Finance Academy – GASB No. 87 Leases and GASB No. 96 Subscription Based Information Technology Agreements
•  2021-
  • TASBO ACT 208 Accounting for Special Revenue Funds Certification Course – February 15, 2021
  • TASBO Learning Session Payroll Fraud – February 24, 2021
  • TASBO Learning Session Things That Keep Auditor and Attorney Up at Night (with KBS Law) – February 25, 2021
  • Region 3 ESC – Financial Statement Preparation and Compliance – March 23, 2021
  • TASBO Accounting for COVID-19 Federal Funding – Apri1 1, 2021
  • Public Sector Client Webinar Part 1 of 2 in conjunction with KBS Law – April 23, 2021
  • Young Women’s Conference Emerging Leaders – May 14, 2021
  • TASBO ESSER Deep Dive – May 27, 2021
  • TxCPA School District Conference Deep Dive into State Aid – June 5^th and 6^th
  • Texas Association of Community College Business Officials (TACCBO) – COVID-19 Federal Funding Compliance – June 9^, 2021
  • Texas Association of Community Colleges (TACC) – COVID-19 Federal Funding – June 29, 2021
  • TASBO Summer Conference in Round Rock, Texas – ACT 208 Accounting for Special Revenue Funds Certification Course – June 15, 2021
  • TASBO Internal Audit Academy Auditing ESSER – July 14, 2021
  • Public Sector Client Webinar Part 1 of 2 in conjunction with KBS Law – September 10, 2021
  • Capital Area Association of School Business Officials Preparing for an ESSER Audit – September 15, 2021
  • TxCPA Single Audit Conference Elements of Finding – September 29, 2021
  • Region 1 ESC – Preparing for an Preparing for an ESSER Audit – October 22, 2021
  • TASBO Finance Academy – Preparing for an ESSER Audit – November 3, 2021
  • TASBO Finance Academy – GASB No. 96 Subscription-Based Information Technology Arrangements – November 3, 2021
•  2020-
  • TSCPA School District Conference Planning Committee: 2018 – 2020 Chair
  • Governmental IIA Conference – The changes are changing – Keeping up with OMB – February 18, 2020
  • Region I ESC – State Program Allocations and Compliance – February 28, 2020
  • TASBO ACT 208 Managing Special Revenue Funds – March 2, 2020
  • TASBO – Top 10 Procurement Mistakes from an Auditing and Legal Perspective (Co-presented with Sarah Langlois, Partner at KBS Law)
  • School Finance Council – GASB and OMB Update and the Effects of COVID-19 April 17, 2020
•  2019-
  • TSCPA School District Conference Planning Committee: 2009-
  • El Paso TSCPA – 8-hour Governmental Auditing and Accounting Update – Summer of 2014, 2015, 2016 and 2019
  • TxCPA Governmental On-Demand Video Series – March 25, 2019
  • TASBO ACT 208- Managing Federal-State Programs – March 5, 2019
  • TASBO AUD 202 – Auditing – March 4, 2019
  • TASBO ACT 208 –Managing Federal-State Programs – Edinburg, Texas – April 2019
  • TASBO ACT 208 –Managing Federal-State Programs – San Antonio, Texas – April 2019
  • TSCPA Single Audit Conference – 2019 OMB Compliance Supplement – September 2019
• 2018
  • TSCPA Single Audit Conference – Single Audit Best Practices – October 2018
  • TSCPA Single Audit Conference – Single Audit Basics – October 2018
  • TSCPA School District Conference – Ask the Experts Panel (Chair of Conference Committee) – June 2018
  • TASBO ACT 208 – Managing Federal and State Programs – March 1, 2018
  • TASBO AUD 202 – Auditing – February 27, 2018
• 2017
  • TSCPA Single Audit Conference Speaker – Sub-recipient Monitoring – October 2017
  • TSCPA School District Conference Speaker – Title I Comparability and IDEA Maintenance of Effort – June 2017
• 2016
  • Annual TASBO Conference – Managing Special Revenue Funds – 2016
  • School District Conference – Fraud in Financial Statement Audit – “You wouldn’t believe the things we’ve seen or heard about” – 2016
  • CPA Associates International Governmental Webinar – August 2016
  • Texas Society of CPAs School District Conference– State Wide, San Antonio, Texas; Fraud Discussion: Oh the Things We Have Seen – June 2016
  • TASBO Conference: ACT 208 Managing Special Revenue Funds Certification Course AUD 202 External Auditing – February 29, 2016, and March 1, 2016
  • TASBO Webinar – Submitting the Annual Financial Audit – January 2016
• 2015
  • ACET Conference Practical Solutions – Implementing the Uniform Grant Guidance – October 2015
  • TASBO Webinar – GASB 68 and the New EDGAR: September 2015
  • University of Houston Clear Lake – Adjunct Accounting Professor Fall 2014
  • Harris County Department of Education – Understanding the Uniform Grant Guidance Fall 2015
  • Texas Society of CPAs School District Conference – State Wide, San Antonio, Texas; Auditing IDEA B and Fraud in Financial Statement Audit – June 2015 and June 2016
  • Texas Society of CPAs  School District Conference – State Wide, San Antonio, Texas; IDEA B MOE – June 2015
  • TASBO Conference: Accounting Research Committee Guest Speaker – February/March 2015
• 2014
  • TASBO Conference: ACT 208: Auditing Certification Course –  February/March 2014
• 2013
  • Texas Association of School Business Officials (TASBO) – Managing Special Revenue Funds Certification Course – 2013
  • Texas Association of School Business Officials (TASBO) – Budget Academy (San Marcos and Fort Worth) – 2013
  • Texas Association of School Business Officials (TASBO) – Certification Course: External Auditing – Presenter – 2013
  • Texas Association of School Business Officials (TASBO) – Learning Session – Risks Affecting School Districts – Presenter – 2013
  • Texas Society of CPAs Single Audit Conference: OMB Proposed Sweeping Changes – Are You Ready? – Presenter – 2013
  • Texas Society of CPAs Single Audit Conference: Findings in a Single Audit Environment – Do They Tell the Whole Story? – Presenter – 2013
• Other
  • Region I School Finance Council – Funding Cuts and Avoiding the Pitfalls – Presenter
  • Missouri Society of CPAs – School Accounting and Auditing Update – Presenter
  • Strafford Publications – Circular A-133 Audits for Non-Profit Clients: Protecting Grant Eligibility – Presenter
  • Texas Association of School Business Officials Webinar – GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions – Presenter
  • Texas Society of CPAs –School District Accounting and Auditing Conference: Child Nutrition Program – Presenter
  • Whitley Penn, LLP Houston Client CPE – Uniform Grant Guidance
  • Bay Area Communities In Schools – Adoption of Campus
  • GFOAT Annual Conference in Galveston, Texas – Single Audit Best Practices