Sierra Roy
Sierra Roy is a Manager based in the Ann Arbor office. She is a member of the firm’s Education Services Group and joined Yeo & Yeo in 2021.
Specializations
- Assurance services with an emphasis on government entities, school districts, and non-profit organizations
- Audit under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- University of Michigan-Dearborn, Bachelor of Business Administration in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Mackenzie Doyle is a Manager based in the firm’s Alma office. She is a member of the Assurance Service Line. She joined Yeo & Yeo in 2021.
Specializations
- Assurance services with an emphasis on government entities, school districts, for-profit organizations, and employee retirement benefit plans
- Audit under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Northwood University, Bachelor of Business Administration in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
Publications/Seminars
- Article: Understanding ERISA and Its Impact on Benefit Plan Audits
Kellen Riker is a Manager in the Flint office. He is a member of the Assurance Service Line and the firm’s Government Services Group. He joined Yeo & Yeo in 2018.
Specializations
- Audits of for-profit businesses
- Audits of governments
- Audits of school districts
- AI integration in audits and project management
Professional Certifications and Education
- Certified Public Accountant (CPA)
- University of Michigan – Flint, Bachelor of Business Administration in Accounting
- University of Michigan – Flint, Master of Business Administration in Finance
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan Government Finance Officers Association, Technology Resource Committee
Publications/Seminars
- Presentation: Internal speaker for training on the firm’s Career Advocacy Program
- Presentation: Speaker on GASB 101 for the American Institute of Certified Public Accountants
- Training: Internal instructor for training on governmental accounting for government entities
Community involvement
- American Cancer Society Making Strides Against Breast Cancer, volunteer
- Flushing Area Chamber of Commerce, participant in annual paczki eating contest
- Special Olympics, volunteer
- Yeo & Yeo Foundation, former Young Professionals Service Chair
Awards
- MICPA Rising Star Award – 2024
- Flint and Genesee Group, 40 Under 40 honoree – 2022
- Spirit of Yeo Award, 2021, – recognizing one individual each year who exemplifies the attributes of the firm’s mission and core values
Christina LaVielle is a Manager in the Troy office. She is a member of the firm’s Government Services Group and Audit Services Group. She joined Yeo & Yeo in 2009.
Specializations
- Audits under government auditing standards
- Single audits and audits under 2 CFR 200
- Specialization in auditing of local governments, including cities, townships, counties, villages, libraries, and water districts
Education
- Central Michigan University, Bachelor of Science in Professional Accountancy
Professional Membership
- Auburn Hills Chamber of Commerce
- Michigan Government Finance Officers Association
Publications/Seminars
- Article: Prepare for Turnover and Unexpected Vacancies Now
- Article: Choosing the Right Auditor for Your Government Entity
- Article: Beware of These 3 Common Types of Unlawful Expenditures
- Article: Common Capital Asset Reporting Issues Encountered by Municipalities
- Training: Internal instructor for trainings related to governmental accounting and compliance requirements
Community Involvement
- Auburn Hills Chamber of Commerce Ambassador
- Auburn Hills Chambers of Commerce’s I Lead program graduate
Awards
- Auburn Hills Chamber of Commerce – Tomorrow’s 20 Award, May 2024
Daniel Beard is a Senior Manager in the Ann Arbor office. He is a member of the firm’s Government Services Group. He joined Yeo & Yeo in 2014.
Specializations
- Audit and assurance services, with an emphasis on government entities, nonprofit organizations and for-profit companies
- Audits under government auditing standards
- Single audits and audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Eastern Michigan University, Bachelor of Business Administration
- Eastern Michigan University, Master of Science in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- Michigan Association of Certified Public Accountants
- Michigan Government Finance Officers Association
Publications/Seminars
- Article: Why Is the Auditor So Concerned With My Budget?
- Article: GASB No. 101 Compensated Absences
- Podcast: Understanding GASB Statement No. 101, Compensated Absences
Community Involvement
- Certified Tourism Ambassador in Washtenaw County
- Leadership A2Y graduate, 2020
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
- Annual Financial Statements for Cannabis companies following CRA regulations
- Audits of governmental entities
- Audits of school districts
- Audits under Governmental Auditing Standards
- Single audits Uniform Grant Guidance
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Emerging Leaders Academy graduate, 2025
- 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 – Board of Directors and Standards Committee
Publications/Seminars
- Article: 5 Common Mistakes in Cannabis AFS Reports—and How to Avoid Them
- Article: Annual Financial Statement Requirements for Michigan Cannabis Businesses: Fiscal Year 2025 Update
- Article: Navigating AFS Reporting for Cannabis Businesses
- Article: GASB 87: Fundamental Changes in Lease Accounting for Governments
- Article: Watch for These Commonly Missed Requirements to Improve State Compliance
- Article: Does Your Municipality Really Need a Single Audit?
- Article: GASB 84 and GASB 87 for Municipalities Webinar Offered
- Article: Public Act 202 of 2017 – Uniform Assumption Requirements
- Article: Is the Price Right? Management Must Assume Responsibility for Fair Value
- Article: Management’s Discussion and Analysis – Does Yours Need a Facelift?
- Article: Electronic Transactions – Are You Protected?
- Podcast: Understanding GASB Statement No. 101, Compensated Absences
- Presentation: Speaker for “Presenting Audit Results to the Board” at the 2019 Michigan Association of Certified Public Accountants Governmental Winter Conference
- Webinar: An Abundance of Relief: Auditing Coronavirus State and Local Fiscal Recovery Funds
- Webinar: Model Accounting: Compensated Absences
Community Involvement
- Clinton River Watershed Council, finance committee
- LEA Global Volunteer Week, volunteer
- Special Olympics, 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
- Employee benefit plan audits
- Internal controls and procedures analysis
- Single audit (2 CFR 200)
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Michigan State University, Bachelor of Science in Accounting
Professional Membership
- AICPA Employee Benefit Plan Audit Quality Center
- American Institute of Certified Public Accountants (AICPA)
- Auburn Hills Chamber of Commerce
- Detroit Economic Club
- Government Finance Officers Association (GFOA)
- Macomb-St. Clair School Business Officials
- Michigan Association of Certified Public Accountants (MICPA)
- Michigan Government Finance Officers Association (MGFOA)
- Michigan School Business Officials (MSBO)
- Troy Chamber of Commerce
Publications/Seminars
- Article: GASB 84 – Planning Ahead for a Smooth Transition (two-part series)
- Article: Public Library Financial Management Guide – written for Library of Michigan
- Article: GASB 84 – Defining Four Generic Types of Fiduciary Funds
- Article: How to Develop a Fund Balance Policy to Help Communicate With Governmental Stakeholders
- Article: COVID-19 Update for Local Governments
- Article: Looks Like We Need a Single Audit This Year – What Do We Need to Do?
- Article: The UCA Is Here to Stay!
- Podcast: Single Audits for Government Entities
- Podcast: Michigan Uniform Chart of Accounts for Local Government
- Podcast: Troy Chamber of Commerce: Members on the Mic, Season 5, Episode 1
- Training: ARPA for NEU’s – presented at MGFOA conference
- Training: GASB Statement 84 Fiduciary Activities – developed and presented in-house and to government clients
- Training: Financial Management for Nonprofits
- Training: SAS 115 and Common Audit Findings – presented at MGFOA conference
- Training: GASB 54 Overview and Implementation Strategies – presented to Central Michigan School Business Officials
- Training: Career Fair and Interviewing Tips and Tricks – presented at Davenport University
- Training: Budgeting Basics, Preparing for an Audit, and Introduction to New Financial Management Guide – presented at Michigan Library Association Conference
- Training: Budgeting Basics – presented at Michigan Library Association Conference
- Training: Breaking Down the Audit – presented at Michigan Municipal Treasurer’s Association
Community Involvement
- Clarkston-Independence District Library, trustee
- Knights of Columbus, St. Daniel Council 15967, treasurer
Jamie Rivette is a Principal in the Saginaw office audit department. She leads the firm’s Assurance Service Line and is a member of the Government Services Group. She joined Yeo & Yeo in 1999 and is a member of the Yeo & Yeo Board of Directors.
Specializations
- Assurance services for governmental units, school districts and not-for-profit organizations
- Audits under government auditing standards
- Single audits under 2 CFR 200
Professional Certifications and Education
- Certified Public Accountant (CPA)
- Certified Government Financial Manager (CGFM)
- Northwood University, Bachelors in Accounting
Professional Membership
- American Institute of Certified Public Accountants
- GFOA Certificate of Achievement for Excellence in Financial Reporting Program – Special Review Committee
- Government Finance Officers Association
- Michigan Association of Certified Public Accountants
- Michigan Association of School Boards
- Michigan Government Finance Officers Association – Accounting and Auditing Standards Committee
- Michigan Government Finance Officers Association – Mentoring and Membership Committee
- Michigan Government Finance Officers Association, past board member
- Michigan Municipal Executives
- Michigan Municipal League
Publications/Seminars
- Article: Why Face-to-Face Meetings With Your Auditor Are Important
- Article: Are Your Security Systems and Employees Prepared to Fight Off Potential Hackers?
- Article: If You Report Fiduciary Funds, Expect Some Changes
- Article: The Case for Internal Controls – Reducing Fraud in Government Entities Is Easier Than You May Think
- Article: Career Advocacy for Women at Yeo & Yeo
- Article: 5 Audit and Financial Statement Tips for Newly Elected Officials
- Article: 5 Ways School Districts Work Smarter, Not Harder, When Preparing for Your Audit
- Article: 5 Ways Municipalities Work Smarter, Not Harder, When Preparing for an Audit
- Article: 3 Ways That Internal Controls Can Increase Efficiency
- Article: Municipalities — Are Your Security Systems and Employees Prepared to Fight Off Potential Hackers?
- Article: Analytical Procedures Can Help Make Your Audit More Efficient
- eBook: What Governments Need to Know About GASB 96 Implementation
- Presentation: GASB Update — presented to the Michigan Townships Association
- Presentation: GASB 68 — presented in-house and to municipality clients
- Presentation: Basic Governmental Auditing — presented at MICPA conference
- Presentation: Internal Controls – Cash Handling — presented to local school districts
- Presentation: Is Your Audit Paperwork up to Snuff? — presented at MICPA conference
- Presentation: Embracing GASB 74 & 75 — presented at MICPA conferences
- Presentation: Fraud Risks and Why Internal Controls are Important — presented at MICPA conferences
- Presentation: Preparing for a Headache-Free Audit — presented at Michigan Municipal Executives and the Michigan Government Finance Officers Association
- Presentation: First Pensions, Now OPEB: What School Districts Need to Know About GASB 74 & 75 — presented at MICPA conferences
- Presentation: Enterprise Fund Accounting Issues — presented at Michigan Government Finance Officers Association
- Presentation: Creating Impactful Presentations — presented at MICPA conference
- Podcasts: Single Audits for Government Entities
- Training: Fraud and Prevention in Local Governments — developed in-house
Community Involvement
- Girls on the Run, past volunteer coach
- Hemlock Middle School Cross Country, past assistant coach
- Hemlock School Board of Education, treasurer
- Hemlock/Ling Elementary Parent Teacher Organization, past treasurer
- Junior League Community Advisory Board
Awards
- Michigan Association of Certified Public Accountants’ Women to Watch – Experienced Leader Award – 2019
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
- GFOA Certificate of Achievement for Excellence in Financial Reporting Program – Special Review Committee
- 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
Publications/Seminars
- Article: Effective Audit Management: A Guide for Townships
- Article: Effectively Communicating Financial Information
- Article: How to Use Spreadsheets Effectively, Plus Excel Tips & Tricks
- Article: Leadership During Uncertain Times
- Article: Increase Finance and Accounting Department Efficiency
- Article: You Won the Election, But Do You Know the Compliance Challenges Ahead?
- Article: Are You Overwhelmed? Prioritize to Take Control of Your Work Life
- Presentation: Enterprise Fund Accounting Issues, MGFOA Fall Conference
- Presentation: Fund Accounting, presented to MSBO Beginning Business Managers
- Presentation: Transparency and Accountability and Financial Management, Nonprofit Management/Leadership Certificate Program, Saginaw Valley State University
- Presentation: Tips for Governments, Yeo & Yeo Governmental Client Training
- Presentation: School District Auditing Primer, MICPA Government Conference
- Presentation: Get Ready for 401(k) Audit, MICPA Employee Benefit Plans Conference
- Presentation: Initial Audits and Cyber Security, MICPA Employee Benefit Plans Conference
- Presentation: OPEB Reporting: Embracing GASB 74 and 75, MICPA Government Conference
- Presentation: GASB 75: Do You Accept the Challenge?, MICPA Government Conference
- Presentation: Increase Finance and Accounting Department Efficiency, MGFOA Fall Conference
- Podcast: Michigan Uniform Chart of Accounts for Local Government
- Training: Internal trainings on school districts, governmental entities, and employee benefit plans
Community Involvement
- Alma Kiwanis, former member
- Alma Police Athletic League, board treasurer
- Gratiot County Community Foundation, president and finance committee member
- Pine River Township, compensation committee
- Junior Achievement, classroom volunteer
Awards
- Named among Forbes 2025 Best in State CPAs