Michael Rolka
Michael Rolka is a Principal in the Troy office and serves in the Assurance Service Line. He leads the firm’s Government Services Group. Mike joined Yeo & Yeo in 2012.
Specializations
- Audits of governmental entities
- Single audits under Uniform Grant Guidance
- Audits of school districts
- Audits under government auditing standards
Professional Certifications and Education
- Certified Public Accountant
- Certified Government Financial Manager
- Saginaw Valley State University, Bachelor of Professional Accountancy
- Emerging Leaders Academy graduate, 2025
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan Government Finance Officers Association – Board of Directors and Standards Committee
Publications/Seminars
- An Abundance of Relief: Auditing Coronavirus State and Local Fiscal Recovery Funds
- Model Accounting: Compensated Absences
- Presenting Audit Results to the Board, 2019 MICPA Governmental Winter Conference
- Podcast: Understanding GASB Statement No. 101, Compensated Absences
- Navigating AFS Reporting for Cannabis Businesses, 2025, MICIA magazine, Ask the Professionals
- GASB 87: Fundamental Changes in Lease Accounting for Governments, 2021
- Watch for These Commonly Missed Requirements to Improve State Compliance, 2020
- Does Your Municipality Really Need a Single Audit? 2019
- GASB 84 and GASB 87 for Municipalities Webinar Offered, September 26, 2019
- Public Act 202 of 2017 – Uniform Assumption Requirements, 2019, Government Advisor
- Is the Price Right? Management Must Assume Responsibility for Fair Value, 2018, Government Advisor
- Management’s Discussion and Analysis – Does Yours Need a Facelift?, 2018, Government Advisor
- Electronic Transactions – Are Your Protected?, 2017, Government Advisor
Community Involvement
- Special Olympics, volunteer
- Clinton River Watershed Council Finance Committee
- LEA Global Volunteer Week, volunteer
Awards
- Auburn Hills Chamber of Commerce – Tomorrow’s 20 Award, May 2025
Alan Panter is a Principal in the Troy office audit department. He is a member of the firm’s Government Services Group and Employee Benefits Group. Alan joined the firm in 2017 with more than 28 years of experience in providing audit and consulting services.
Specializations
- Audit and consulting for state and local government entities, education, and nonprofit organizations.
- Single audit (2 CFR 200)
- Employee benefit plan audits
- Internal controls and procedures analysis
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Michigan State University – B.A. in Accounting
Professional Membership
- American Institute of Certified Public Accountants (AICPA)
- AICPA Employee Benefit Plan Audit Quality Center
- Michigan Association of Certified Public Accountants (MICPA)
- Government Finance Officers Association (GFOA)
- Michigan Government Finance Officers Association (MGFOA)
- Michigan School Business Officials (MSBO)
- Macomb-St. Clair School Business Officials
- Auburn Hills Chamber of Commerce
- Troy Chamber of Commerce
- Detroit Economic Club
Publications/Seminars
- ARPA for NEU’s – presented at MGFOA conference
- GASB Statement 84 Fiduciary Activities – developed and presented in-house and to government clients
- Financial Management for Nonprofits
- SAS 115 and Common Audit Findings – presented at MGFOA conference
- GASB 54 Overview and Implementation Strategies – presented to Central Michigan School Business Officials
- Career Fair and Interviewing Tips and Tricks – presented at Davenport University
- Budgeting Basics, Preparing for an Audit, and Introduction to New Financial Management Guide – presented at Michigan Library Association Conference
- Budgeting Basics – presented at Michigan Library Association Conference
- Breaking Down the Audit – presented at Michigan Municipal Treasurer’s Association
- GASB 84 – Planning Ahead for a Smooth Transition (two-part series) published in the firm’s Government Advisor eNewsletter
- Public Library Financial Management Guide – written for Library of Michigan
- Podcast: Single Audits for Government Entities, June 2021
- Podcast: Michigan Uniform Chart of Accounts for Local Government, June 2021
- GASB 84 – Planning Ahead for a Smooth Transition published in the firm’s Government Advisor eNewsletter
- GASB 84 – Defining Four Generic Types of Fiduciary Funds published in the firm’s Government Advisor eNewsletter
- How to Develop a Fund Balance Policy to Help Communicate With Governmental Stakeholders published in the firm’s Government Advisor eNewsletter
- COVID-19 Update for Local Governments published in the firm’s Government Advisor eNewsletter
- Looks Like We Need a Single Audit this Year – What Do We Need to Do? published in the firm’s Government Advisor eNewsletter
- The UCA is Here to Stay! published in the firm’s Government Advisor eNewsletter
Community Involvement
- Clarkston-Independence District Library, Trustee
- Knights of Columbus, St. Daniel Council 15967, Treasurer
Ali Barnes is the Managing Principal of the Alma office. She joined Yeo & Yeo in 2007. She leads the firm’s Assurance Technical Team and is a member of the firm’s Quality Assurance Committee, Government Services Group and Pension Services Group.
Specializations
- Assurance services, with an emphasis on government entities, school districts, for-profit organizations and employee retirement benefit plans.
- Audits under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Saginaw Valley State University, Bachelor of Professional Accountancy
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan Government Finance Officers Association – Standards Committee and Board of Directors
- Michigan Municipal Treasurers Association
- Michigan School Business Officials
- GFOA Certificate of Achievement for Excellence in Financial Reporting Program – Special Review Committee
Publications/Seminars
- Enterprise Fund Accounting Issues at MGFOA Fall conference
- Fund Accounting presented to MSBO beginning business managers
- Transparency and Accountability and Financial Management presented for the Nonprofit Management/Leadership Certificate Program at Saginaw Valley State University
- Presented various internal trainings related to school districts, governmental entities, and employee benefit plans
- Tips for Governments presented at Yeo & Yeo governmental client training
- School District Auditing Primer presented for the MICPA Government Conference
- Get Ready for 401(k) Audit for the MICPA Employee Benefit Plans Conference
- Initial Audits and Cyber Security for the MICPA Employee Benefit Plans Conference
- OPEB Reporting: Embracing GASB 74 and 75 presented for the MICPA Government Conference
- GASB 75 – Do You Accept the Challenge? presented for the MICPA Government Conference
- Increase Finance and Accounting Department Efficiency presented for the MGFOA Fall Conference
- Podcast: Michigan Uniform Chart of Accounts for Local Government, June 2021
- Effective Audit Management: A Guide for Townships (April 2024 Township Focus Magazine Page 29)
- Effectively Communicating Financial Information
- How to Use Spreadsheets Effectively, Plus Excel Tips & Tricks
- Leadership During Uncertain Times
- Increase Finance and Accounting Department Efficiency
- You Won the Election, But Do You Know the Compliance Challenges Ahead?
- Are You Overwhelmed? Prioritize to Take Control of Your Work Life
Community Involvement
- Gratiot County Community Foundation – president and finance committee member
- Alma Police Athletic League – board treasurer
- Junior Achievement classroom volunteer
- Alma Kiwanis – former member
Awards
- Named among Forbes 2025 Best in State CPAs