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 is not available as part of the Online or Flex Pass registration options. 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 the Unrelated Business Income Tax

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

This workshop is not available as part of the Online or Flex Pass registration options. 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 workshop is not available as part of the Online or Flex Pass registration options. 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.