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This includes sessions from the conference: 2023 AICPA & CIMA Governmental and Not-for-Profit Training Program

Sessions Included:

Should You Be Concerned? - a Discussion about Going Concern (Oct 18, 2023 09:35 AM)

Nonprofit Tax and Legal Update: The Year in Review (Oct 18, 2023 09:35 AM)

Single Audit Update - Current Changes and Upcoming (Oct 18, 2023 09:35 AM)

Great Disconnect (Oct 18, 2023 11:10 AM)

What's New with the 2023 Compliance Supplement and Compliance Supplement Basics (Oct 18, 2023 11:10 AM)

Who's in My Financial Reporting Entity? (Oct 18, 2023 01:25 PM)

Update from the Auditing Standards Board (Oct 18, 2023 01:25 PM)

Single Audit: Common Findings and the Finding Life Cycle (Oct 18, 2023 01:25 PM)

Lessons Learned from GASB 87 (Oct 18, 2023 02:55 PM)

Understanding SAS 145: Updates to Audit Risk Assessment (Oct 18, 2023 02:55 PM)

Tips for Conducting an Efficient Single Audit (Oct 18, 2023 02:55 PM)

Federal Grants 101 - Uncle SAM Wants You! Presented by Your Part-Time Controller, LLC (Oct 19, 2023 07:00 AM)

Comparing Your Audited Financials to Form 990 (Oct 19, 2023 08:00 AM)

Clearing the Quality Bar – Avoiding Quality Problems Noted by Federal Agencies in Single Audit QCRs (Oct 19, 2023 08:00 AM)

Let’s perform a program-specific audit! Wait….can I perform a program-specific audit? (Oct 19, 2023 10:00 AM)

NFP Industry Update (Oct 19, 2023 11:25 AM)

Sampling: How Many Do I test and case studies? (Oct 19, 2023 11:25 AM)

SLG Lightning Round (Oct 19, 2023 01:15 PM)

Prominent Worker Issues (Oct 19, 2023 01:15 PM)

Sampling Case Studies: How do I apply the facts, decisions and judgments? (Oct 19, 2023 01:15 PM)

Board Governance; State Attorney General Investigations (Oct 19, 2023 02:50 PM)

Back to Basics: Case Studies in Major Program Determination (Oct 19, 2023 02:50 PM)

Mississippi Welfare: The Fraud and the Fallout (Oct 19, 2023 04:15 PM)

Accounting & Auditing Update for Tribes (Oct 20, 2023 07:00 AM)

Semi-Advanced UBIT Topics and Unrelated Business Tax Update (Oct 20, 2023 07:00 AM)

The New FAC at GSA: New Platform and Old Tricks (Oct 20, 2023 07:00 AM)

Complex, Odd and Strange NFP Accounting Issues; Common Errors and Deficiencies in NFP Reporting (Oct 20, 2023 08:00 AM)

Internal Control Over Compliance Testing: Avoiding Common Mistakes (Oct 20, 2023 08:00 AM)

Digital Asset Considerations for All Entities (Oct 20, 2023 09:55 AM)

Donor Advised Funds - 3 IRS Projects (Oct 20, 2023 09:55 AM)

Understanding the 12 Compliance Requirements (Oct 20, 2023 09:55 AM)

The Experts Have Spoken: Did You Catch It? (Oct 20, 2023 11:20 AM)


Should You Be Concerned? - a Discussion about Going Concern

Oct 18, 2023 9:35am ‐ Oct 18, 2023 10:50am

Identification: GOV2302

Going concern assessments continue to be a complex and often misunderstood topic for exempt organizations. More organizations than ever had to complete more robust going concern assessments as a result of the pandemic, and auditors faced numerous challenges in auditing management's estimates and reporting conclusions. Join this session to learn about the requirements surrounding going concern and to learn from case studies of going concern assessments.

Learning Objectives:
  • Identify the requirements for financial reporting and auditing related to going concern
  • Recognize the type of information necessary to evaluate management's plans
  • Identify the financial statement and audit report implications of going concern
Category: Concurrent Session Onsite and Online

Nonprofit Tax and Legal Update: The Year in Review

Oct 18, 2023 9:35am ‐ Oct 18, 2023 10:50am

Identification: GOV2303

This session will feature a quick-paced summary of the past twelve months in the nonprofit tax arena including a COVID governmental relief update (PPP / ERC21), effectively communicating with the Internal Revenue Service in the new normal, recently issued guidance, recent court cases relevant to nonprofits, communications from IRS TE/GE, hot topics, and nonprofits in the news.

Learning Objectives:
  • Analyze important new nonprofit tax and legal developments within the past couple of years
  • Identify how nonprofits and governmental regulators have navigated operating in the post-pandemic world
  • Recognize how government pronouncements may affect your organization or those you work with
Category: Concurrent Session Onsite and Online

Single Audit Update - Current Changes and Upcoming

Oct 18, 2023 9:35am ‐ Oct 18, 2023 10:50am

Identification: GOV2304

Join us to review the 2023 Compliance Supplement changes, status of Uniform Guidance and the pending changes to the Data Collection Form submission process.

Learning Objectives:
  • Identify key changes in the 2023 Compliance Supplement
  • Recognize unique attributes of higher risk programs
Category: Concurrent Session Onsite and Online

Great Disconnect

Oct 18, 2023 11:10am ‐ Oct 18, 2023 12:25pm

Identification: GOV2306

It has been said that when it comes to communication and financial reporting, the finance, fundraising, and program teams are from different planets if not from different universes. Within no-for-profits, these teams often communicate distinct financial outcomes and produce very dissimilar reports from the same data and information. These communication gaps can be identified and resolved to ensure that financial information and reports are aligned throughout the teams. Join two industry experts to discuss why these teams are often misaligned and how to develop strategies to make desirable collaboration possible.

Learning Objectives:
  • Distinguish reporting differences
  • Identify and overcome communication gaps
  • Identify ways to integrate software solutions
Category: Concurrent Session Onsite and Online

What's New with the 2023 Compliance Supplement and Compliance Supplement Basics

Oct 18, 2023 11:10am ‐ Oct 18, 2023 12:25pm

Identification: GOV2307

Come learn about the OMB Compliance Supplement and key changes included in the 2023 OMB Compliance Supplement. Whether you’re a seasoned auditor or new to Single Audits, understanding how the OMB Compliance Supplement is required to be used and understanding changes made is a critical element of performing quality Single Audit engagements.

Learning Objectives:
  • Recognize components of OMB Compliance Supplement and how the various Parts and Appendices are used when performing Single Audits
  • Distinguish key changes included in the 2023 OMB Compliance Supplement
  • Identify changes made to key Federal programs included in Part 4
Category: Concurrent Session Onsite and Online

Who's in My Financial Reporting Entity?

Oct 18, 2023 1:25pm ‐ Oct 18, 2023 2:40pm

Identification: GOV2308

A fundamental aspect of governmental financial reporting is establishing the boundaries of a government's financial reporting entity. This session describes the financial reporting entity and delves into the numerous criteria that determine whether legally separate entities should be included and how they should be presented. In addition to discussing the provisions of GASB Statements 14, 61, 80, 84, and 90, this session will highlight guidance in GASB Statement 97 and recent Implementation Guides.

Learning Objectives:
  • Identify the components of a government's financial reporting entity
  • Apply the criteria for inclusion as a component unit
  • Analyze and apply the criteria for reporting as a fiduciary activity
  • Identify the provisions of GASB Statement 97 related to defined contribution pension and OPEB plans
Category: Concurrent Session Onsite and Online

Update from the Auditing Standards Board

Oct 18, 2023 1:25pm ‐ Oct 18, 2023 2:40pm

Identification: GOV2309

This session will update attendees on the current activities of the Auditing Standards Board, including a discussion on the recently effectuated standards and how they will impact planned audit procedures and reporting practices.

Learning Objectives:
  • Identify the current activities of the Auditing Standards Board.
  • Determine how the new standards will impact current audit procedures and reporting practices.
Category: Concurrent Session Onsite and Online

Single Audit: Common Findings and the Finding Life Cycle

Oct 18, 2023 1:25pm ‐ Oct 18, 2023 2:40pm

Identification: GOV2310

Come learn the life cycle of a finding, including the auditor and auditee responsibilities and common errors in a Single Audit.

Learning Objectives:
  • Indicate the connection between Single Audit results and Data Collection Forms from the past several years.
  • Recognize the key elements of Single Audit findings
  • Recall Management’s Corrective Action Plan, audit resolution, and dealing with disagreements
Category: Concurrent Session Onsite and Online

Lessons Learned from GASB 87

Oct 18, 2023 2:55pm ‐ Oct 18, 2023 3:45pm

Identification: GOV2311

In this session will discuss some of the most common accounting and implementation considerations related to GASB Statement No. 87, Leases, as well as considerations for year 2 of the standard.

Learning Objectives:
  • Identify common accounting and implementation issues related to GASB Statement No. 87
  • Determine subsequent accounting considerations after implementation
Category: Concurrent Session Onsite and Online

Understanding SAS 145: Updates to Audit Risk Assessment

Oct 18, 2023 2:55pm ‐ Oct 18, 2023 3:45pm

Identification: GOV2312

Join this session to hear about SAS 145 and the updates to audit risk assessment. Includes key changes in requirements for auditors to be aware of along with practical considerations for your firm's audit methodology for risk assessment.

Learning Objectives:
  • Identify changes to requirements for risk assessment in audits.
  • Analzye how to apply key changes to the audits you perform.
Category: Concurrent Session Onsite and Online