Speaker: Chrissy Bowman, CPA, Principal at CliftonLarsonAllenLLP

You get a finding…you get a finding…everyone gets a finding! Student financial aid has some of the most complex compliance requirements of any federal grant program. Learn what auditors and the Department of Education are seeing as the most common findings of noncompliance and provide tools for institutions to assess their level of risk.

Speakers: Calvin Marks, CPA, EA,  Tax Manager at Johnson Lambert LLP and John Huskins, CPA, Principal at Johnson Lambert LLP

Unrelated business income is a scary topic for many tax-exempt industry professionals.  This session will discuss the basics of the unrelated business income tax in general and will allow the attendee to identify these income streams within their own organizations.  This session will also discuss the changes to unrelated business income made by the Tax Cuts & Jobs Act.

Speaker: Karen Dojan, CPA, Principal at Weyrich Cronin and Sorra, LLC

Risk Assessment is fundamental to each audit engagement.  It’s been more than a decade since the  Risk Assessment Standards were issued, yet Peer Review data tells us that many auditors still struggle with its implementation.  Learn about common misconceptions related to this topic, and how to avoid many of the common pitfalls that have lead to non-conformity with the standards.

Speaker: Melinda DeCorte, CPA, CFE, CGFM

The Yellow Book outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. It is used by auditors of federal, state, and local government programs to perform their audits and produce their reports, entities that receive government awards, and other audit organizations performing Yellow Book audits. This session provides an overview of the 2018 Yellow Book, with an emphasis on what is new in the 2018 revision and practical application of these revisions.

Speaker: Scott Amey, J.D., General Counsel at POGO

For 38 years, the Project On Government Oversight (POGO) has exposed federal waste, fraud, abuse, and corruption, and promoted good government reforms. Working outside the government isn’t easy, but whistleblowers make it possible and those sources are essential in deterring, exposing, and prosecuting government and contractor missteps.

Speaker: Susannah Kiehl, CPA, Managing Director at KPMG, LLP, John Heath, CISA, Director, KPMG

This session will have a focus of gaining an understanding of 1) the service organization report, 2) how to consider the service organization and subservice organization controls, and 3) how to evaluate a SOC 1 report.

Speaker: Peter Margaritis, CPA, BLI Thought Leader at the Business Learning Institute

How you communicate with your clients can make or break your career! We will discuss different client’s personality styles and demonstrate the different ways to communicate information to them. See how recognizing their personality style(s) can turn communication breakdowns into breakthroughs.

Speaker: Linda Rubenstein, CPA, Director of Employee Engagement & Inclusion, CliftonLarsonAllenLLP

Description: We all have bias. It’s part of how our brain is wired. To function in a world where we are inundated with information to process, our brain operates on auto-pilot with the aid of categories and mental shortcuts. But sometimes our filtering and mental models can cause us to make bad decisions about the people we work with every day. We may not be able to erase bias since much of our bias is unconscious, but we can instead learn to navigate it and mitigate its impact through greater conscious awareness.

Speaker: Kelly Leonard, Consultant, Corporate Trainer at Taylor-Leonard Corporation

Description: Business branding is common, but branding on a personal level has become increasingly important. Building a recognizable brand strategically positions you for greater business success and opportunities. During this session, participants will walk away with practical, tangible tools and strategies to B.O.O.S.T.® their brand for business/career success.

Speaker: Jennifer Elder, CSP, CPA, CMA, CIA, CFF, CGMA,  BLI Thought Leader at the Business Learning Institute

Description: When you speak, would you like people to actively listen? Do you want what you are saying to be understood? And most importantly, do your people take action based on your presentation? Not everyone loves numbers, but everyone loves a good story. Go from the “bored room” to the board room by finding the story behind the numbers and learning to present it in a meaningful and persuasive manner.

Speaker: Jeff Mechanick, Assistant Director at the Financial Accounting Standards Board

Description: The FASB’s lead staff person for not-for-profit (NFP) organizations will brief you on the latest developments in GAAP affecting NFPs. He’ll discuss: key aspects of the FASB’s final standard on grants and contracts to NFPs (ASU 2018-08); implementation matters on other major recent standards, including NFP Financial Statements (ASU 2016-14), Revenue Recognition (Topic 606), and Leases (Topic 842); the FASB’s projects on collections and goodwill; and other noteworthy recent ASUs and projects-in-process.

Speaker: Keith Novak, CPA, Principal at CliftonLarsonAllen LLP

Come learn about the latest GASB Update from Keith Novak, The objectives of this session are as follows:

–Gain an understanding of the requirements of GASB Statements 83 & 88 in order to aid in implementation

–Gain an understanding of  future GASB statements  84, 87, 89 & 90 to plan for future implementation

–Obtain an understanding of what is on the horizon – current exposure drafts and projects

Speaker: Ashlyn Holland, Owner of The Federal Training Center

Let’s get acquainted with recent changes to Federal Audit Guidance.  We want to stay current with changes to the Yellow Book (GAGAS) and the Federal Financial Audit manual. This module offers you an overview of the updated guidance and related applications.

Speaker: Greg Stump, FSA, EA, MAAA, FCA, Chief Actuary and Vice President at Boomershine Consulting Group

Description: From the actuary’s point of view, an in depth look at the process of the actuarial valuation and key issues regarding the computation of GASB 75 Expense and Net OPEB Liability.

Speaker: Chrissy Bowman, CPA, Principal at CliftonLarsonAllen LLP

The higher education industry continues to be impacted by numerous challenges including slowed growth, declining enrollments and increased costs. This session will look back at where we’ve come, where we are headed, and provide insights as to what other institutions are doing in light of these challenges.

Speaker: Kathleen Thies, Esq., Tax Director at CliftonLarsonAllen LLP

States across the country have rushed to enact new sales and use tax legislation in the wake of the Supreme Court decision. This flurry of rules and regulations can easily overwhelm business and nonprofit leaders as they try to figure out whether their organization meets the nexus threshold in a particular state or not. This presentation will outline the latest state legislation and the most efficient way for your organization to stay in compliance.

Speaker: Dave Cotton, CPA, CFE, CGFM, Chairman at Cotton & Company LLP

Description: Fraud risk in government and governmental programs is different than fraud risk in the commercial sector. Managing this risk in government and governmental programs requires a different approach. To this end, the Government Accountability Office published a Fraud Risk Management Framework in 2015. The 2016 Fraud Reduction and Data Analytics Act now requires Federal agencies to incorporate the leading practices in GAO’s Framework. These concepts, principles, and leading practices are equally applicable to state and local governmental organizations. This session will explain how and why fraud risk in government is different and provide an overview of the GAO Fraud Risk Management Framework.

Speaker: Paul Calabrese, Principal at Gelman, Rosenberg & Freedman CPAs

o The de minimis 10% indirect rate

o Extending existing negotiated indirect rates

o Direct cost allocation principle

o Direct charging of administrative personnel

o We will look at a real nonprofit and how it developed an indirect cost rate proposal.

o We will use the post-audit trial balance and Statement of Functional Expense.

o We will use the HHS Indirect Cost Rate Proposal template.

o We will discuss transition issues, i.e. an entity that has no indirect rate and charges occupancy direct to using a negotiated indirect rate.

o How to avoid double charging during the transition process.

o The use of a special indirect rates such as a bifurcated G&A rate for programs with and without occupancy.

o And much, much more.

Speaker: Johnny Ramsey, CGFM, CISA, CPA, CGMA, Senior Manager at KPMG, LLP

This course is designed to walkthrough basic audit sampling techniques and relevant auditing standards. We will discuss the benefits and drawbacks of various sampling techniques such as random selection, monetary unit sampling and classical variable sampling. We will discuss tools for selecting samples and how to create an effective and efficient sample.

Speaker: Jennifer Elder, CSP, CPA, CMA, CIA, CFF, CGMA, BLI Thought Leader at the Business Learning Institute

Description: EQ is more important than IQ. Your IQ and technical skills will get you a job, but your EQ – Emotional Intelligence will power up your performance and get you promoted! Learn 20 tips and techniques increase your EQ and improve collaboration, productivity, teamwork, communication, and overall job satisfaction.

Speaker: Macey Smith MBA, Principal at United Solutions

Government is rapidly adopting emerging technologies like blockchain, artificial intelligence, and robotic process automation to transform business processes and reimagine value chains. These new initiatives will have an impact on CPAs as they are changing department efficiencies, auditing, and financial reporting processes. Learn from federal and industry leaders currently leveraging these technologies about how emerging technologies could affect the accounting industry.

Speaker:  Richard Evans, CPA, CGFM, Director at CliftonLarsonAllen LLP

A look at accounting standards issued by the Federal Accounting Standards Advisory Board (FASAB) to define what makes up the ‘Reporting Entity” for Federal agency and government-wide financial statements. We’ll focus on the principles that guide the recognition of the complex, diverse organizations that could potentially be included as part of the Federal government, to guide financial statement preparers and auditors in determining proper recognition for financial accountability purposes.

Speaker: Sean Walker, CPA, CFE, CGFM, CGMS, Principal at CliftonLarsonAllen LLP

Currently, we are experiencing at least three generations in the workplace. This session will discuss the different generations, describe unique working nuances of each generation, and discover how to bridge the generation gap. Additionally, this session will start the conversation on recruiting and retention strategies for the younger workforce.

Speaker:  Kelly Sipocz, CPA, Manager at CliftonLarsonAllen LLP

Have you implemented the Nonprofit Accounting and Report Standard?  Did you make any changes to your expense allocations.  This session will talk about implementation challenges organizations are facing with the new standard including specifics on allocation of expenses, what constitutes as Program, Management and General, and Fundraising along with specific allocation methodologies that are used.

Speaker: Rebekah Brown, CPA, Business Learning Institute

Recent research from the AICPA says that the business environment for CPAs and their clients will be characterized by “unprecedented, massive and highly accelerated change” through 2025. To thrive in this new age of hyper- change and growing uncertainty, it is now an imperative to learn a new competency–how to accurately anticipate the future. This session will show how to anticipate these trends and move from being a crisis manager to an opportunity manager. At the end of the session participants will set actionable steps to elevate and accelerate their organization’s strategy.

Speaker: Dave Cotton, CPA, CFE, CGFM, Chairman at Cotton & Company LLP

Fraud happens and it is very hard to detect – and even harder to prove.

This session will focus on techniques auditors can use to maximize the chances that if fraud happens, the auditors will find it. Participants will engage in team efforts to assess how fraud might have happened in several audit scenarios. Participants will form audit teams and (1) identify fraud risk factors that are present, (2) brainstorm to decide what potential fraud schemes might be happening, and (3) plan the most effective and efficient tests and procedures to perform in order to dispose of these fraud concerns in order to complete the audits.

Speaker: Peter Margaritis, CPA, BLI Thought Leader at the Business Learning Institute

Do your business associates and/or clients have difficulty understanding the financials? Are they making decisions without comprehending the financial impact of their actions? They frequently “smother in detail and crave for knowledge. This high-impact interactive program is loaded with practical ideas and techniques to help associates and clients make better business decisions. Financial Information is one of management’s most useful tools, yet far too many non-accountants are unable to read financial reports and use this information to enhance performance. This seminar is especially beneficial with today’s emphasis upon Teambuilding, Total Quality Management, and Employee Involvement, where responsibility, authority, and decision-making are shifting to lower organization levels.

Speaker: Paul Calabrese, Principal at Gelman, Rosenberg & Freedman CPAs

Description: We plan to cover the following items:

• Emphasis on new themes in Uniform Guidance: risk posed by applicant, internal controls, terms and conditions of award, and corrective action to Single audit findings
• Macro rules vs. the micro terms and conditions
• What is unique about cost reimbursable grants
• Record retention and access to records
• The requirements of a financial management system including diagrams and sample reports for illustration purposes
• Cost sharing and match – How to value match.
• Program income
• Equipment and supplies
• The new Procurement standards:
• Micro Purchase Threshold – Up to $10,000
• Small Purchase Procedures – $10,000 to $250,000
• Competitive Proposals – > $250,000
• Proposals by Sealed Bid – > $250,000
• Sole Source Procurements