• Determine allocation of costs vs indirect cost rates
• Apply the use of deminimus cost of 10%

In this session you will receive an overview of ERM, various ERM models or Frameworks and a discussion of the critical success factors and impediments to sustaining an ERM Program.

After the session you will understand and be able to discuss:
- What is ERM
- Why do "ERM"
- The critical success factors for an ERM Program
- Typical "roadblocks" or "impediments" and strategies for dealing with them

Use ERM in strategic planning to achieve organizational goals and mission.

Implementation of the new Not-for-Profit Financial Reporting Standard, Revenue Recognition and Leases will quickly be upon not-for-profit organizations. This session will focus on logistics and the corresponding proactive steps that can be taken to avoid the pitfalls of not being prepared to address these requirements.

• The speakers will share ideas and techniques to facilitate preparation for the implementation of these new standards
• Participants will be exposed to an example project plan that lays out key steps and a related timeline targeted at assuring readiness

• By the end of the session, you will be able to identify common findings related to governmental engagements found in peer reviews and enhanced oversights, apply best practices when performing reviews of governmental engagements and recognize how recent changes in peer review guidance impact the reviews of these engagements.

Blockchain technology and cryptocurrencies are changing the way people do business. Foundations and public charities are realizing the potential and are investing the time and resources to utilize the technology. This session will cover important accounting considerations for CPAs involved with not-for-profit organizations utilizing these technologies.

• Get an overview of the regulatory landscape and initiatives of the FASB and SEC.
• Learn important considerations on how to account for cryptocurrencies and tokens within the current U.S. GAAP framework.
• Understand important audit considerations when working with not-for-profit organizations utilizing cryptocurrencies and tokens.
• Learn about available tools and resources.

In this session we will answer your questions regarding risks and legal traps in preparing and submitting financial reporting forms to state charity officials.

• Understand legal issues associated with accounting reporting requirements.
• Understand the risks and legal traps for accountants and their nonprofit clients who prepare and submit financial reporting forms to states.

• Learn about the latest single audit developments Learn about expected future single audit activities

Our panel will recap some of the challenges to nonprofits attaining diversity within the workforce and explore approaches and techniques that have been successful in both attracting and retaining diversity. Panelists will provide substantive information while soliciting interactive feedback from attendees.

• Identify better diversity recruitment efforts 
• Indicate better diversity retention performance 
• Recall human capital management and human capital programs

• Attendees will identify, through multiple overviews, the considerations and processes undertaken by non-profits when developing and implementing technology projects.

Not-for-profit entities continue to increase their use of alternative investments. This course will address the risks to the entity, risks that the auditor should consider as well as tax challenges.

During this session, we will:

-Explore the key characteristics of common alternative investment strategies

-Discuss common risks associated with alternative investments

-Discuss common financial reporting and audit related issues

-Explore tax considerations of alternative investments

• Define alternative investments
• List the primary assertions related to alternative investments
• Describe tax implications of alternative investments