Join senior leaders from OMB as they discuss Improper Payments and ERM. Participants in this session will gain insight about the current improper payments and ERM landscape and learn about requirements for FY 2018 and beyond. 

After this session attendees will be able to:

1. Identify current improper payments within the ERM landscape.
2. Indicate requirements for FY 2018 and beyond.

Are you struggling to determine which written policies and procedures are required under the Uniform Grant Guidance? Are program and fiscal staff pointing their fingers at each other, wondering who will address these requirements? Perhaps you are struggling with the difference between a policy and a procedure. 

After this session attendees will be able to: 

1. Determine best practices for writing grants policies and procedures.
2. Choose practical tools and templates to use back at your office.

GASB Statement No. 75 is effective for fiscal years beginning after June 15, 2017. This session will provide a discussion of implementation issues surrounding the accounting and auditing for other postemployment benefits (OPEB) that you need to be aware of in this year of implementation. 

We will discuss:

1. How the accounting for OPEB differs from pensions
2. The appropriate treatment for OPEB when it is administered through a trust, versus when it is not administered through a trust
3. The role of the actuary and related audit issues
4. Auditing considerations from the employer auditor's perspective

After this session attendees will be able to:

-Identify appropriate accountng treatment for OPEB. 
-Analyze the audit implications of OPEB and how it differs from pensions.

Overview of key concepts and principals of performance audits conducted in accordance with Government Auditing Standards (GAS)

• Discuss why performance audits are relevant including how clients and government entities can benefit from performance audits
• Practical considerations of the performance audit process in accordance with GAS including planning, fieldwork and reporting
• Common types of performance audits including examples from our team

After this session attendees will be able to:

-Determine the uses and benefits of performance audits in accordance with GAS.
-Apply practical considerations of conducting performance audits.

Analysis of the proposed AICPA independence interpretation on SLG affiliates – entities related to the audit client where independence may be required. The session contrasts the requirements of exposure draft revising the interpretation to the current independence interpretation.

After this session attendees will be able to:

-Differentiate the requirements of the proposed interpretation with the current interpretation.
-Apply the proposed interpretation when evaluating independence for their audit clients.

Establishing a presence on social media is just the first step in a journey. The three ways an audience discovers your channels and content is a product of a formula made up of owned, earned and paid media. Join us for insights into how these three components work and how they should fit into your marketing and communications plans.

As new cybersecurity threats continue to emerge, the ongoing challenges around proper risk mitigation remain a dynamic obstacle for both organizational leadership and individual users. Understanding and anticipating both technical and non-technical threats are key to managing the risks associated with a breach of confidential data.

Other topics will include:

-InfoSec governance 
-Current cybersecurity threats/risks/mitigation tactics 
-Cloud/vendor/third-party risk management strategies 
-Incident response and breach notification

After this session attendees will be able to:

-Recognize the latest cybersecurity threat landscape
-Identify current risks and challenges that professionals face in collecting, storing, processing and safeguarding sensitive information.

This session provides an update on Government Auditing Standards (GAS) contained in the GAO's Yellow Book and the US Auditing Standards set forth by the US Auditing Standards Board (ASB). 

After this session attendees will be able to:

-Recall upcoming standard changes generated from the revised Yellow Book.
-Identify changes in the US Auditing Standards and related guidance.

The panel will explore the intersection of data analytics with enterprise risk management (ERM) and the Green Book. ERM is premised on making choices and finding the right balance between risk and reward. OMB Circular A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control, speaks to risk management as “a series of coordinated activities to direct and control challenges or threats to achieving an organization’s goals and objectives.” The broad construct of ERM in Circular A-123 is underlined by the GAO Green Book that similarly adopted the COSO internal control framework.

After this session attendees will be able to:

• Apply the GAO Green Book and ERM to an organization’s data analytic usage in achieving goals and objectives. 
• Identify challenges and threats to an organization’s goals and objectives through ERM, as adopted in the GAO Green Book.
  

This course will provide an executive overview of a variety of GASB Statements that have been issued. We'll cover the topics not addressed elsewhere in standalone sessions including tax abatements, split interest agreements, asset retirement obligations, the omnibus statement, debt extinguishment and debt disclosures. We'll also look at implementation issues that have been experienced that practitioners need to be aware of. This interactive session will include polling. We'll close the session with some thoughts on what to expect from the financial reporting model as well as revenue recognition projects.

After this session attendees will be able to:

-List recently issued GASB Statements.
-Describe the impact of recently issued GASB statements on the financial statements of governmental entities.