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Monday

It’s no longer business as usual for nonprofit leaders, local and state governments, and those that advise them. The COVID-19 pandemic, protests and unrest around racial justice, and a fluid political and economic climate have upended all facets of the nonprofit landscape.

Add to this evolving technology, shifting donor behaviors, and changing demographics as even more factors disrupting the way nonprofits fundraise and communicate with supporters. How can organizations of all sizes and structures keep up with the breakneck pace of change? Don’t despair - there is hope!

In this talk, author and nonprofit communications expert Julia Campbell details the steps necessary to future-proof your organization so that you can confidently adapt, evolve, and thrive (not just survive) in the next decade and beyond.

Audiences will walk away inspired and motivated with an understanding of the following:

  • The dramatically changing fundraising landscape and the implications for nonprofits;
  • The 7 steps to thrive and not just survive in the new normal;
  • How to manage through these changes and get buy-in from the Board, supervisors, and staff;
  • How to pivot your marketing and fundraising strategy to be more proactive and not just reactive.
  • Exactly what tax practitioners/auditors need to care about and pay attention to when advising clients through these changes.

Anticipated outcomes for participants:
They will walk away with:

  • Actionable strategies and real-world examples of ways that even small nonprofits can get results with digital storytelling;
  • Ideas and inspiration to start building their own storytelling plan.


Objectives:
  • Identify actionable strategies and real-world examples of ways that even small nonprofits can get results with digital storytelling;
  • Recognize ideas to start building your own storytelling plan.
12:45pm - 01:35pm EDT - October 25, 2021

Monday
12:45pm - 01:35pm EDT - October 25, 2021 | Room: Rivoli AB
Jennifer Burns, CPA, ​Speaker - Virtual; Monique S. Booker, CPA; Erica Forhan, CPA, ​Speaker - Virtual
Total Minutes: 50

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



Objectives:
  • Identify the current activities of the Auditing Standards Board.
  • Indicate how the new standards will impact current audit procedures and reporting practices.
Monday
12:45pm - 01:35pm EDT - October 25, 2021 | Room: Rivoli C
Total Minutes: 50

This session will focus on the internal control requirements of the Uniform Guidance. From AICPA, Green Book, and the Uniform Guidance come the standards to be followed related to Internal Control in a Single Audit. In this session, we will explore all of the available guidance and discuss how it applies to the audit of Federal programs.



Objectives:
  • Recognize the requirements of UG related to understanding and documenting internal controls over compliance.
  • Recall the attributes of the COSO model.
  • Establish the fundamental understanding with a step by step approach to documenting internal controls in a single audit
  • Identify the impacts of COVID on Internal Controls in a Single Audit
01:55pm - 02:45pm EDT - October 25, 2021

Monday
01:55pm - 02:45pm EDT - October 25, 2021 | Room: Rivoli AB
Tags: Hot Topics NFP
Total Minutes: 50
With nonprofits quickly pivoting their fundraising strategies in light of the pandemic, many may not have called their accountant or attorney for advice about tax, financial reporting and other ramifications.  Changes were often made quickly to survive financially with little concern for other issues.  Now, a year in, reporting deadlines are steadily coming due.  Organizations and their advisors are finding time to refocus on risk management, reporting and compliance responsibilities.  This session will explore what we are seeing as the biggest trends in fundraising by organizations, along with the tax, financial reporting and compliance issues that need to be considered.


Objectives:
  • Discuss current trends in nonprofit fundraising practices and charitable giving
  • Discuss tax, financial reporting and other compliance issues implicated by nonprofit fundraising strategies
  • Review risk managment strategies advisors to nonprofits can implement with their clients
  • Review strategies advisors to nonprofits can take to identify risks implicated by fundraising strategies
Monday
01:55pm - 02:45pm EDT - October 25, 2021 | Room: Rivoli C
Total Minutes: 50

Building on the concepts learned in the previous Internal Controls in a Single Audit session, this session will focus on the process of identifying effective internal control over compliance and how the auditor decides whether a control is designed and implemented effectively.



Objectives:
  • Identify control objectives for each compliance requirement.
  • Analyze compliance processes and controls within processes.
  • Distinguish risks within processes ("what can go wrong" risks).
  • Determine whether controls have been placed into operation and are operating effectively.
05:45pm - 06:35pm EDT - October 25, 2021

Monday
05:45pm - 06:35pm EDT - October 25, 2021 | Room: Vendome B/C
Candice Avery, CPA, CGMA, ​Speaker - Virtual; Mitchell Hansen, CPA, CMA, CFE, CIA, ​Speaker - Virtual
Total Minutes: 50

The pandemic has brought with it a pandemic of new fraud schemes. In this session, we'll look at the largest frauds of the year, the COVID-19-related fraud schemes, and what you can do to protect yourself and your organization.



Objectives:
  • Identify the current fraud landscape and lessons learned
  • Recognize the pandemic's impact on fraud
  • Indicate steps that organizations can take to strengthen their controls
Monday
05:45pm - 06:35pm EDT - October 25, 2021 | Room: Rivoli AB
Tammie Brown, CPA, ​Speaker - Virtual; Mary Foelster, CPA, CGMA, ​Speaker - Virtual; Morgan Aronson, ​Speaker - Virtual
Total Minutes: 50



Federal agencies are busier than ever due to the historic federal funding distributed in response to the COVID-19 pandemic. Activities include administration and oversight of the funding. Hear from 2 federal agency representatives on related federal activities and views on single audits. Among the topics to be covered are: (1) the impact of the COVID-19 pandemic on single audits, (2) tips to auditors based on quality control and desk reviews of single audits, and (3) federal oversight activities of COVID-19 funding.



Objectives:
  • Recognize federal viewpoint on COVID-19 audit implications
  • Identify common quality issues in single audits
  • Indicate the latest single audit developments from federal regulators
11:10am - 12:50pm EDT - October 26, 2021

Tuesday
11:10am - 12:50pm EDT - October 26, 2021 | Room: Rivoli AB
Total Minutes: 100

Uncertainty about the COVID pandemic’s current and long-term impact on the not-for-profit industry has continued into 2021. Cancelled fundraising events, loss of funders or corporate partners and challenges meeting funder requirements or grants/contracts with government agencies at risk are at the forefront of such top issues facing nonprofits. This session will cover some of the financial statement impacts, auditing considerations, federal grant compliance and operational challenges that organizations are enduring. The presenters will discuss federal relief funds, internal control impacts and various other topics based on their experiences with a wide range of not-for-profit organizations as auditors and as board members.



Objectives:
  • Identify the impact of COVID on not-for-profit organizations
  • Distinguish between the various types of federal COVID relief funding available to not-for-profit organizations
03:50pm - 05:05pm EDT - October 26, 2021

Tuesday
03:50pm - 05:05pm EDT - October 26, 2021 | Room: Rivoli C
Total Minutes: 75



The world of single audits is more challenging than ever due to the historic amounts of federal funding that have been provided in response to the COVID-19 pandemic. Now is the time to make sure you are up-to-date as there are new programs, changing rules, and things are moving quickly. This session will help you understand the following: Key aspects of the 2021 Compliance Supplement; COVID-19 implications; and other single audit developments.



Objectives:
  • Distinguish key developments in single audits
  • Recognize how COVID-19 funding impacts your audits
  • Identify new COVID-19 programs and related challenges
05:25pm - 06:15pm EDT - October 26, 2021

Tuesday
05:25pm - 06:15pm EDT - October 26, 2021 | Room: Rivoli AB
Tags: Hot Topics NFP
Total Minutes: 50
The 2017 "Tax Cuts and Jobs Act" changed the playing field for many not-for-profits and the manner in which they must look at unrelated business activities. Now, Form 990-T has been remodeled, upgraded, and set for eFiling. In this session we will survey the changes, cover potential pitfalls, and discuss unrelated business planning and awareness for all NFPs.


Objectives:
  • Distinguish the key changes in the Form 990-T instructions for 2020 including the new Schedule A
  • Apply the changes and new directives to your organization
Tuesday
05:25pm - 06:15pm EDT - October 26, 2021 | Room: Rivoli C
Total Minutes: 50
The federal government has provided various forms of relief in response to the COVID-19 pandemic, including significant federal financial assistance. The increased funding has created new challenges. Yet delivering high quality audits is still a priority during these challenging times. Join us as we explore complex single audit issues.


Objectives:
  • Identify the answers to challenging single audit questions
  • Discover single audit nuances through exploration of challenging areas
11:10am - 12:50pm EDT - October 27, 2021

Wednesday
11:10am - 12:50pm EDT - October 27, 2021 | Room: Vendome B/C
Tags: Hot Topics NFP
Total Minutes: 100

2020 and 2021 have brought numerous opportunities for NFPs to receive federal assistance by means of credits, grants, loans, deductions, and filing extensions. However, along with these opportunities have come many challenges. This session will survey many of the programs that NFPs have available to them such as PPP, ERC, HEERF, EIDL and tips and nuances regarding the technical reporting requirements that must be adhered to.



Objectives:
  • Identify the nuances of the various 2020 and 2021 assistance programs
  • Determine what reporting your organization is required to comply with
Wednesday
The Federal government has established a number of COVID-19 relief grants, each with its own unique requirements. This session will provide an overview of some of the largest programs of the CARES Act (Coronavirus Relief Fund, Provider Relief Fund, Educational Stabilization Fund), the Consolidated Appropriations Act, and the American Rescue Plan Act. Topics covered will include applicable compliance requirements and suggested audit procedures from the OMB Compliance Supplement.


Objectives:
  • Identify the applicable compliance requirements for some of the largest COVID-19 relief grants
  • Indicate how to develop audit procedures to address relevant risks of noncompliance