Sessions For All Days

27

Sunday
1:00PM-5:00PM

GOV19101. Single Audit: A to Z

Instructor: Troy Rector, Rachel Stushek
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental)
CPE Credits: 4.5

This workshop will provide an in-depth perspective for auditors on the requirements of the Uniform Guidance. We will cover the basics of a single audit, from determining when a single audit applies to program selection to program testing to reporting.

Learning Objectives:
1. Identify theory and actionable take-aways to plan single audits.
2. Select federal programs to test.
3. Implement a testing strategy.
4. Report on audit results.

27

Sunday
1:00PM-5:00PM

GOV19102. Deep Dive into UBIT

Instructor: Dave Moja, Brian Yacker
Track: NFP
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 4.5

Comprehensive session exploring the unrelated business income tax including analyzing the definition of an unrelated business activity, discussion regarding the 990-T, and an update regarding the changes made by the Tax Cuts and Jobs Act.

Learning Objectives:
1. Learn about all the intricacies of the unrelated business income tax.
2. Become aware of the most common exclusions/exceptions in the UBI area.
3. Receive an update regarding new IRC Sections 512(a)(6) and 512(a)(7).

27

Sunday
1:00PM-5:00PM

GOV19103. GASB for 1st-Timers

Instructor: Frank Crawford, Chris Pembrook
Track: SLG
Knowledge Level: Basic
Field of Study: Accounting (Governmental)
CPE Credits: 4.5

This session is primed for those participants that are new or relatively new to GASB accounting and financial reporting principles. We will take an in-depth view at the GASB reporting model, fund accounting, modified accrual accounting and the current financial resources measurement focus, and many other fun topics related to governmental accounting.

Learning Objectives:
1. Gain an understanding of the uniqueness of the GASB reporting model.
2. Provide insight to the various governmental accounting theories and approaches.
3. Review visual examples of government financial statements.