Sessions For October 28

8:00AM-8:10AM

28

Monday
8:10AM-9:00AM

GOV1901. State of the Exempt Sector

Instructor: Kimberly Ellison-Taylor
Knowledge Level: Overview
Field of Study: Specialized Knowledge, Accounting
CPE Credits: 1.0

9:00AM-9:10AM

28

Monday
9:10AM-10:00AM

GOV1902. Unique Considerations in Applying GAAP to Tribal Entities

Instructor: Tasha Repp
Track: SLG
Knowledge Level: Intermediate
Field of Study: Accounting (Governmental), Auditing (Governmental)
CPE Credits: 1.0

This session will help participants understand some unique application issues to consider in applying GASB statements to Tribal governments and their enterprises. Specific items that will be reviewed include leases, fiduciary funds, and others. The session will also provide an update on the activities of GASB's tribal working group that is providing input to the GASB on alternative reporting options for Tribal businesses.

Learning Objectives:
1. Recognize potential application considerations for Tribes in implementing newly issued GASB standards.
2. Understand the activities being discussed by GASB’s Tribal Working Group.

28

Monday
9:10AM-10:00AM

GOV1903. Small but Mighty – Internal Control Tips for Smaller Organizations

Instructor: Candi Avery, Jennifer Mistretta
Track: NFP
Knowledge Level: Basic
Field of Study: Auditing (Governmental), Business Management & Organization, Accounting
CPE Credits: 1.0

Small and medium sized entities often struggle with finding the right balance of internal control when headcount is small. This session will cover easy to implement internal controls without breaking the budget.

Learning Objectives:
1. Identify best practices for internal controls.
2. Determine how to evaluate the costs and benefits of implementing internal controls.

28

Monday
9:10AM-10:00AM

GOV1904. Place your Bets - GASB vs. FASB

Instructor: Tony Boras, Troy Rector
Track: Intersection
Knowledge Level: Intermediate
Field of Study: Accounting, Accounting (Governmental), Auditing (Governmental)
CPE Credits: 1.0

Attend this session whether you audit both GASB and FASB entities or your job only involves aspects of one. The key differences between GASB & FASB will be highlighted in order for you to be on top of your game when auditing these entities.

Learning Objectives:
1. Recognize the benefit of separate accounting and financial reporting standards.
2. Differentiate between key terminology.
3. Compare and contrast the guidance related to key areas.

28

Monday
9:10AM-10:00AM

GOV1905. Data Collection Form / Federal Audit Clearinghouse - Do your submissions pass the test?

Instructor: Amanda Ward
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental)
CPE Credits: 1.0

Learn how to navigate the Federal Audit Clearinghouse website and streamline the audit submission process.

Learning Objectives:
1. Identify significant changes to the 2019 DCF and IDES.
2. Recall instructions on how to ensure a smooth audit submission process.
3. Recall how to navigate and search the Federal Audit Clearinghouse  website.

10:00AM-10:20AM

30

Wednesday
10:20AM-12:00PM

GOV1906. Common Questions Posed on Pensions & OPEB

Instructor: Scott Reeser, Michelle Watterworth
Track: SLG
Knowledge Level: Advanced
Field of Study: Accounting (Governmental), Auditing (Governmental)
CPE Credits: 2.0

There continue to be many questions being asked about the application of the GASB pension and OPEB standards. Participate in this session to get clarification on the recurring questions that have been poised to the GASB, AICPA and others!

Learning Objectives:
1. Identify common questions posed to GASB and AICPA.
2. Evaluate preparation of pension and OPEB information.
3. Assess auditing complexities.

28

Monday
10:20AM-12:00PM

GOV1907. Assessing Risk in an NFP Entity Audit

Instructor: Kelly Frank, Melissa Harman, Deana Thorps
Track: NFP
Knowledge Level: Intermediate
Field of Study: Business Management & Organization, Accounting
CPE Credits: 2.0

28

Monday
10:20AM-12:00PM

GOV1098. Don't Jeopardize your Independence

Instructor: Nancy Miller
Track: Intersection
Knowledge Level: Overview
Field of Study: Auditing, Auditing (Governmental), Regulatory Ethics
CPE Credits: 2.0

28

Monday
10:20AM-12:00PM

GOV1909. Single Audit Update - Quality Tips & Common Issues (Repeated in Session 16)

Instructor: Mary Foelster, Erica Forhan, Kim McCormick
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental), Accounting (Governmental)
CPE Credits: 2.0

12:00PM-1:00PM

28

Monday
1:00PM-2:40PM

GOV1910. GASB Update: Review of Newly Effective Standards & Agenda Topics (Repeated in Session 14)

Instructor: Frank Crawford, Lisa Parker
Track: SLG
Knowledge Level: Basic
Field of Study: Accounting (Governmental)
CPE Credits: 2.0

28

Monday
1:00PM-2:40PM

GOV1911. FASB Update: What's Now? What's New? What's Next? (Repeated in Session 37)

Instructor: Jeff Mechanick
Track: NFP
Knowledge Level: Intermediate
Field of Study: Accounting
CPE Credits: 2.0

In this session, we'll discuss implementation matters for major standards affecting NFPs (Revenue Recognition, Grants and Contracts, Leases), including resources available, FAQs, and your own questions. We'll also cover other noteworthy recent ASUs (such as on collections and goodwill), and some significant projects in process (especially on the transition away from LIBOR as a reference rate).

Learning Objectives:
1. Obtain an understanding of key considerations in implementing the major standards on Revenue Recognition, Grants and Contracts, and Leases, and where to find resources available from the FASB and others. (Session 41 will feature more on Leases).
2. Develop a general understanding of recent FASB ASUs affecting NFPs.
3. Develop a general awareness of significant FASB projects in process.

28

Monday
1:00PM-2:40PM

GOV1912. Can You Pass Peer Review? You'd Be Surprised…

Instructor: Erica Forhan, Deana Thorps
Track: Intersection
Knowledge Level: Intermediate
Field of Study: Business Management & Organization, Auditing (Governmental)
CPE Credits: 2.0

28

Monday
1:00PM-2:40PM

GOV1913. Major Program Determination

Instructor: Tammie Brown, Katie Gleason
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental)
CPE Credits: 2.0

28

Monday
3:00PM-4:40PM

GOV1914. GASB Update: Review of Newly Effective Standards & Agenda Topics (Repeat of Session 10)

Instructor: Frank Crawford, Lisa Parker
Track: SLG
Knowledge Level: Basic
Field of Study: Accounting (Governmental)
CPE Credits: 2.0

28

Monday
3:00PM-4:40PM

GOV1915. Common Errors & Deficiencies in NFP Reporting

Instructor: Cathy Clarke, Melissa Harman, Amish Mehta
Track: NFP
Knowledge Level: Intermediate
Field of Study: Auditing, Accounting
CPE Credits: 2.0

Does your Organization’s internal controls instill confidence and comfort that risk is being appropriately managed? It is essential that not-for-profit organizations maintain effective internal controls in order to ensure that their resources are used as intended.
During this course we will discuss common risks that not-for-profits face, specific internal controls that should be in place to manage these risks, and essential steps to establishing effective internal controls to help manage risks within your organization.

Learning Objectives:
1. Identify the most common errors found in not-for-profit financial statements.
2. Determine the impact errors could have on not-for-profit financial statements.
3. Identify how to avoid errors in not-for-profit financial reporting.

28

Monday
3:00PM-4:40PM

GOV1916. Single Audit Update - Quality Tips & Common Issues (Repeat of Session 9)

Instructor: Mary Foelster, Erica Forhan, Kim McCormick
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental), Accounting (Governmental)
CPE Credits: 2.0

28

Monday
3:00PM-4:40PM

GOV1917. Sampling: How Many do I Test?

Instructor: Rachel Flanders, Rachel Stushek
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental)
CPE Credits: 2.0

Sampling in a single audit can become complicated. This session will offer a review of single audit testing basics, which often includes sampling. Examples will demonstrate how the mixture of facts, decisions and auditor judgments all impact sampling.

Learning Objectives:
1. Recall sampling considerations in a single audit.
2. Identify key underlying concepts to select a proper sample.

4:40PM-4:50PM

28

Monday
4:50PM-5:40PM

GOV1918. New Independence Guidance: Affliates Guidance Applies to SLGs Too

Instructor: Nancy Miller, Flo Ostrum
Track: SLG
Knowledge Level: Intermediate
Field of Study: Auditing (Governmental), Regulatory Ethics
CPE Credits: 1.0

28

Monday
4:50PM-5:40PM

GOV1919. From the Headlines - Frauds in the NFP Sector

Instructor: Cathy Clarke, Ashley Whitaker
Track: NFP
Knowledge Level: Basic
Field of Study: Auditing, Business Management & Organization
CPE Credits: 1.0

28

Monday
4:50PM-5:40PM

GOV1920. Mindfulness in Accounting, Human Intelligence & Beyond

Instructor: Carey Blakeman
Track: Intersection
Knowledge Level: None
Field of Study: Specialized Knowledge
CPE Credits: 1.0

28

Monday
4:50PM-5:40PM

GOV1921. Understanding Indirect Costs

Instructor: Troy Rector, Tasha Repp
Track: Single Audit
Knowledge Level: Basic
Field of Study: Auditing (Governmental), Auditing
CPE Credits: 1.0

5:40PM-6:40PM