Governmental and Not-for-Profit Training Program 2018


This includes sessions from the conference: Governmental and Not-for-Profit Training Program 2018

Standard: $459.00

Products

Do You Feel Lucky? Gambling with your Exempt Status

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Do You Feel Lucky? Gambling with your Exempt Status


Identification: GOV1846

Very lively and interactive session focused upon the conducting of gaming/gambling activities by nonprofits, including the essentials regarding the protecting of a nonprofits tax-exempt status when undertaking gaming/gambling activities.

Learning Objectives:

  1. Recall information on IRS audits focused upon the gaming activities of an exempt organization.
  2. Identify how to protect an organization's tax-exempt status if it is conducting gaming activities to raise funds.

Speaker(s):
Tags: Intersection
Standard: $49.00

Tribal Accounting & Auditing Issues

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Tribal Accounting & Auditing Issues


Identification: GOV1847

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 investments vs. component unit considerations, leases, fiduciary funds and others. The session will also discuss recent guidance issued on auditor reporting for Tribal businesses and enterprises that issue FASB financial statements.

Learning Objectives:

  • Analyze potential application considerations for Tribes in implementing newly issued GASB standards 
  • Apply the appropriate financial reporting framework for Tribal businesses and the effect on auditor reporting considerations when Tribes issue FASB financial statements

Speaker(s):
Tags: Intersection
Standard: $49.00

School Districts

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School Districts


Identification: GOV1848

School districts represent a unique subset of special purpose governments. This session will explore recent developments in the industry, review financial and single audit issues identified in practice, and discuss the application of GASB 84 (Fiduciary Activities) to school districts.

Learning Objectives:

  1. Identify the unique aspects of school districts, and the impact that recent changes in accounting and auditing pronouncements will have on them 
  2. Apply governmental GAAP, GAGAS, and the Uniform Guidance in the context of the financial and single audits of school districts

Speaker(s):
  • Stephen W. Blann, CPA, CGFM, CGMA, Owner | Director of Governmental Audit Quality, Rehmann, LLC
Tags: Intersection
Standard: $49.00

Business Type Activities (BTAs)

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Business Type Activities (BTAs)


Identification: GOV1849

While Business Type-Activities (BTAs) follow Generally Accepted Accounting Principles for governments, BTAs are challenged to meet industry specific reporting demands for users and customers. This session will identify issues in reporting as a stand-alone BTA.

Learning Objectives:

  1. Identify the types of standalone BTAs.
  2. Analyze the challenges in meeting GAAP, industry, and regulatory reporting requirements.

Speaker(s):
Standard: $49.00

Is this a Fiduciary Activity? Of course, IT DEPENDS

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Is this a Fiduciary Activity? Of course, IT DEPENDS


Identification: GOV1850

Explore the application of GASB Statement No. 84, Fiduciary Activities, to various scenarios to learn how the upcoming standard will impact fund classification and financial reporting.

Learning Objectives:

  • Identify the requirements of the new standard.
  • Apply GASB 84 to common categories of activities.
  • Analyze how the changes will impact financial reporting and auditing.

Speaker(s):
Standard: $49.00

UBIT: Life After Tax Reform

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UBIT: Life After Tax Reform


Identification: GOV1851

Examine the unrelated business income tax, particularly in light of the new Tax Cuts and Jobs Act of 2017 and its provisions regarding the 'siloing' of unrelated business losses and the taxation of certain fringe benefits being provided by exempt organization employers. This Act changes the playing field for exempt organizations reporting the receipt of unrelated business income.

Learning Objectives:

  1. Apply the provisions of the Tax Cuts and Jobs Act of 2017 to an exempt organization.
  2. Identify the new parts/lines of the Form 990-T which were added as a result of the Tax Cuts and Jobs Act of 2017.

Speaker(s):
Standard: $49.00

Endowments - Past, Present & Future

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Endowments - Past, Present & Future


Identification: GOV1852

Not all endowments are the same, and they often times create complexity and confusion within not-for-profit organizations. This session will review endowment accounting and financial reporting, provide an overview of UPMIFA, and share some suggestions for effective communication with Boards, development staff, and donors about endowments.

Learning Objectives:

  • Assess endowment accounting, financial reporting, and disclosures – with a focused discussion on the impact of ASU 2016-14 on endowments 
  • Interpret accounting rules for underwater endowments 
  • Contract donor-restricted and board-designated endowments
  • Assess endowment pool accounting

Speaker(s):
Standard: $49.00

Complex Single Audit Issues

Preview Available

Complex Single Audit Issues


Identification: GOV1853

In this session, we will address the more challenging issues in a single audit environment, including those that are complex, infrequent, and/or subject to increased auditor judgment.

Learning Objectives:

  • Assess high risk areas of the single audit and how to address
  • Evaluate best practices to avoid deficiencies in a single audit

Speaker(s):
Tags: Single Audit
Standard: $49.00

Leases - Application and Implementation of the Single Model (Repeat of session GOV1826)

Preview Available

Leases - Application and Implementation of the Single Model (Repeat of session GOV1826)


Identification: GOV1854

This session builds on where the theory session left off and illustrates how to apply the concepts to real world leases. This is an application focused session to get you ready for implementation.

Learning Objectives:

  • Recall accounting treatment under the leases guidance for exampl lease agreements.
  • Identify lessee and lessor transactions.
  • Recognize and separate the components of leases.
  • Identify potential implementation issues.

Speaker(s):
Standard: $49.00

Risk Management and Governance Best Practices

Preview Available

Risk Management and Governance Best Practices


Identification: GOV1855

This session will provide an overview of risk management, how to develop risk management policies, and related roles and responsibilities.

Learning Objectives:

  • Recall enterprise risk management definitions for not-for-profits 
  • Identify key stakeholders in setting ERM policies 
  • Indicate current risk and trends in NFP organizations 
  • Recognize key roles and responsibilities of management and the board

Speaker(s):
Standard: $49.00
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