Christine Lewandowski This is Me

 Web References

1. 1. Metro-Detroit CPA Review Course - CPA Exam Review Course Faculty

   www.detroitcpareview.com/facul - [Cached]

   Published on: 12/13/2007   Last Visited: 12/13/2007

   Christine Lewandowski [cml042949@earthlink.net] MBA/CPA, has been a full-time professor at Walsh College since 1979 and has over 30 years experience teaching Intermediate and Advanced Accounting, including governmental and not-for-profits. Chris has professional experience with Ernst & Young, and has been an advisor to local municipalities on the application of GASB #34. She has compiled close to 20,000 hours of in-class teaching during her career! Chris teaches BEC and Financial Accounting, including governmental, in the review course.

2. 2. Metro-Detroit CPA Review Course - Contact Information

   www.detroitcpareview.com/conta - [Cached]

   Published on: 10/21/2006   Last Visited: 12/13/2007

   Christine Lewandowski: (248) 823-1216 (BUSINESS) (248)476-4987 (HOME) cml042949@earthlink.net

3. 3. DAILY LOG - IMPLEMENTATION OF GASB 34

   www.oakpark-mi.com/gas34log.ht - [Cached]

   Published on: 2/8/2001   Last Visited: 8/4/2001

   August 28 , 2000 – Chris Lewandowski , Professor of Accounting at Walsh College , began a search of City Council minutes beginning in 1980 to schedule out actions taken by Council approving expenditures for Roads and Sidewalks. This will give me another method of placing a value on our infrastructure. The sidewalks are going to be done this way because it is impossible to determine when a specific sidewalk was built because of the nature of our sidewalk program. We Special Assess sidewalks and replace squares according to criteria developed by our Engineering Department. One sidewalk may have been built in four widely divergent years.
   
   I developed a spreadsheet to spread non-departmental and Internal Service Fund Expenditures.
   ...
   Chris L. also spent about six hours doing a search on our Council minutes.
   
   September 11 , 2000 – I set up and completed the Statement of Net Assets and Statement of Revenues , Expenses and Changes in Fund Net Assets – Proprietary Funds. A question arose – If I have one enterprise fund ( Water & Sewer ) is it necessary to complete these statements since the information appears on the entity wide statements. It seems redundant but the way things have been going I probably have to do both. I also began the Statement of Cash Flow for proprietary funds. Time spent – 7 hours.
   
   ...
   Sidewalks are being prepared by Chris Lewandowski and will be folded in once I receive them. Note : She is doing a search of our records back to 1980 so we can know how much we spent each year on construction of sidewalks. The amount will then be discounted using a construction index so I will then have a current value to put on the Balance Sheet. Next is compensated absences. Time spent – 3 hours.
   
   December 29 , 2000 – Compensated absences for the Statement of Net Assets has been added. We have been tracking this for years so the long term liability was already computed.
   ...
   January 16 , 2001 – Chris Lewandowski stopped in and we discussed the results of her search of documents that included Council Minutes , Special Assessment Rolls and Construction Contract lists. The result was disappointing because of the scattered nature of our documents. There was very little reference to sidewalks in these documents. The Street Index she developed was very useful in verifying that our appraisal was accurate. I did a search of Annual Financial Reports but found no references to sidewalks for the 1980's and early 90's. The budgets also proved disappointing since they didn't specifically refer to sidewalks. We have accurate information on sidewalks from 1993 forward but what are we going to use from 1980 to 1992. Solution : I found some 5 year Capital Plans that reference sidewalk expenditures from 1980 to present. I used these amounts for the past years and actual data from 1993 on. I know this is an estimate but I am at the end of our search of records and will use these numbers.