Not-For-Profit & Government Accounting


Save the Date: July 25-26, 2022

Identify and learn about the auditing, reporting, financial management, and tax issues impacted by COVID-19 and how they affect not-for-profit organizations and government entities.

This conference is for financial professionals in not-for-profits and governments, including financial managers, finance directors, CFOs, comptrollers, accountants, and auditors working in a borough, township, municipality, or school district, or serving as a leader in a not-for-profit organization.


  • Financial Transparency in the Modern Era
  • State of the Nonprofit Union
  • Better Together: the GASB and the FASB
  • Disaster Recovery Planning
  • ASU Related to Nonfinancial Assets or Gifts-in-Kind
  • Risk Assessment and Going Concern after the Pandemic
  • Pension Update

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Thank You to Our 2021 Sponsor gallagheraffinity

2021 Agenda

Featured Speaker


Amy Gill

Deputy Secretary for Tax Policy
Pennsylvania Department of Revenue

Hear from Amy Gill, deputy secretary for tax policy, on Pennsylvania Department of Revenue tax updates:

  • Update on the budget and potential tax legislation

  • Update on the tax impacts of COVID-19, CARES Act, and Consolidated Appropriations Act

  • Highlights of the Pennsylvania Department of Revenue’s new tax system

Monday, July 12

7:45 a.m.
Greetings from PICPA Leadership

8:00 a.m.

Life after COVID-19: Future Perspectives 1-Other

  • What employers of smaller government entities and not-for-profits should expect
  • New trends, what’s going to be different, and how the future could look
  • The latest technologies and applications
Mac, Amber

Amber Mac
Digital Innovation Speaker
Cohost of Marketing Disrupted and the AI Effect

8:50 a.m.

Pennsylvania Department of Revenue Tax Updates 1-Tax

  • Update on the budget and potential tax legislation
  • Update on the tax impacts of COVID-19, CARES Act, and the Consolidated Appropriations Act
  • Highlights of the Pa. Department of Revenue’s new tax system

Amy Gill
Deputy Secretary for Tax Policy
Pa. Department of Revenue

9:40 a.m.

9:55 a.m.

Fraud Update 1-A&A

  • Fraud issues related to remote work
  • Specific case studies will be covered
  • What to be aware of and what to look for

Patrick Duffy
Supervisory Special Agent

10:45 a.m.

Cultivating a Culture of Cybersecurity 1-Other

  • Vested interest of all employees and third parties in the health of your information assets and networks
  • The importance of the actions of each employee and contractor in defending your organization from data breaches and other cyberincidents that can disable operations
  • How to build a culture of security that continually reinforces the right actions by all staff and encourages positive cyberhygiene
  • Developing a culture of cybersecurity that communicates with, and educates, your internal and external stakeholders
Lohrmann, Dan

Dan Lohrmann
Chief Strategist & Chief Security Officer
Security Mentor Inc.

11:35 a.m.

12:00 p.m.



Ted Martin
Deputy Director
Local Government Center, DCED

12:25 p.m.
Auditor Track

GAAS Update 1-A&A

Description: TBA

Ostrum, Flo

Florence Ostrum
Grant Thornton LLP

Hoffman, Jennifer

Jennifer Hoffman
Grant Thornton LLP

Government Track

Financial Transparency in the Modern Era 1-A&A

  • Financial transparency today – goals and the impact of technology
  • GFOA task force and findings
  • Trust building versus clicks
  • Case study and lessons learned
Mack, Mark

Mark Mack
Manager, Research and Consulting Center
Government Finance Officers Association

Not-for-Profit Track

State of the Nonprofit Union 1-Other

  • The impact of the pandemic
  • Important federal and state legislative developments
  • Trends in mergers and acquisitions
  • Key legal cases that should inform our work with nonprofits
  • Meaningful lessons from resilient nonprofits

Laura Solomon, Esq.
Laura Solomon and Associates

1:15 p.m.
Room Change Break
1:20 p.m.
Auditor Track

Risk Assessment and Going Concern after the Pandemic 1-A&A

  • Auditors’ responsibility to clients and going concern
  • Specific trends and risks the pandemic has brought on the NFP industry related to going concern
  • Auditors’ response to these risks, including proactive communication with clients

Bill Loughery

Government Track

Emerging GASB Issues and Practical Examples 1-A&A

  • Recent and upcoming GASB standards and concepts statements
  • Implementation of major upcoming GASB pronouncements
  • Common issues with implementation
Jeff Kowalczyk

Jeffrey A. Kowalczyk, CPA, CFE, CGAP
Barbacane, Thornton & Company LLP

Not-for-Profit Track

Nonprofit Mergers and Acquisitions, Combinations, and Collaborations 1-Other

Description: TBA


Laura Solomon, Esq.
Laura Solomon and Associates

Bergvall, Cindy - 2020

Cynthia R. Bergvall, CPA
Bee, Bergvall, and Company


Lindsay Kijewski
SeaChange Capital Partners

2:10 p.m. 
2:25 p.m. 
Auditor Track

Audit Sampling 1-A&A

  • The purpose and role of audit sampling
  • Overview of the audit sampling process
  • Risk assessment and its impact on audit sampling
  • Sampling techniques and how to analyze the results

Christopher Maida

Not-for-Profit Track

Budgeting and Forecasting, Cash Flow Management, and Operating Reserves 1-Other

  • Use rolling forecasts to add transparency by managing and reporting on changes in service program performance and fundraising activities
  • Apply the concepts of full cost allocation and administrative cost absorption to determine and report on contribution of programs
  • Methods that can be used to determine adequate cash reserve thresholds
  • Apply cashflow velocity management techniques and partner with development to optimize liquidity
Michael Cade, CPA

Michael F. Cade, CPA, CGMA
Nonprofit Advisor and Executive Coach

3:15 p.m. 
Room Change Break
3:20 p.m. 
Auditor Track

COVID-19 and the Single Audit 1-A&A

Description: TBA



Kathleen Q. Valentine, CPA
Wessel & Company

Government Track

2021 Legislative Update 1-Other

  • The Biden administration’s legislative agenda thus far and its impact on Pennsylvanians
  • Legislative activity at the Pennsylvania General Assembly with a specific focus on the FY 2021-2022 state budget and related proposals
Peter Calcara, PICPA VP, Government Relations

Peter Calcara
Vice President – Government Relations

Not-for-Profit Track

Building Strong Relationships Between the CFO and the Finance Committee 1-Other

Description TBA


John Nihill, CPA

4:10 p.m. 

See You Tomorrow

Tuesday, July 13

8:00 a.m. 

Better Together: The GASB and the FASB 1-A&A

How do the GASB and the FASB collaborate on accounting standards that serve the needs of state and local governments and not-for-profit organizations?  That’s the central theme of this moderated discussion, which will cover:

  • Developing better standards for their public and private sector stakeholders
  • How the boards interact on projects of mutual interest, such as reference rate reform
  • What’s in store for the boards’ future agenda—and why your input is critical to their success
Black, Joel

Joel Black


Jeffrey D. Mechanick
Assistant Director


John R. Good
Managing Director 
Ernst & Young LLP

8:50 a.m. 

Disaster Recovery Planning 1-Other

  • Governmental financial resilience in the face of crises, from “extraordinary” to “routine”
  • Capacities and dimensions of financial resilience: anticipation, coping, vulnerability, and sensemaking
  • European perspectives on governments’ resilience, from austerity to pandemics
  • How nonprofits can effectively respond to disaster
Saliterer, Iris

Iris Saliterer
Freiburg University

Ray, Sally
Sally Ray
Director, Domestic Disaster Recovery Funds
Center for Disaster Philanthropy

9:40 a.m. 
Take a Break

9:55 a.m. 

Ethics Update 2-Ethics

  • Foundational ethical principles that CPAs are required to follow and how these principles apply to audit quality, data privacy and security, and the use of emerging technologies
  • Whether our profession needs to change to continue to meet the ethical challenges in a technology-centric environment
  • Changes being considered by the AICPA and the National Association of State Boards of Accountancy that could impact the future of the profession
Allison Henry

Allison M. Henry, CPA, CGMA
Vice President – Professional & Technical Standards

Monique M. Ericson, CPA, CFE, CVA

Monique M. Ericson, CPA, CVA, CFE
Senior Forensic Accountant
Pennsylvania Office of Attorney General

11:35 a.m. 

Lunch Break

12:25 p.m. 
Government Track

COVID-19’s Impact on Budgeting and Financing 1-A&A

  • Current financial impacts of the pandemic
  • Budget forecasting for FY 2022 and beyond
  • Short-term and long-term economic outlook

Carrie Kruse
Economic Development Coordinator
City of Des Moines, Iowa

Parkison, Jeff

Jeff Parkison
Director Forecasting/Power Marketing
City Utilities, Springfield, Mo.

Not-for-Profit Track

Form 990 as a Public Document 1-Tax

  • Who is reading your 990 (and what sourcing gets the form before them)
  • Common public-relations sensitive disclosures or omissions
  • Tips for anticipating errors and making quick repairs
Borenstein, Eve

Eve Borenstein, JD
Of Counsel
Harmon Curran

1:15 p.m. 
Room Change Break
1:20 p.m. 


Government Track

COVID-19 Impacts on the Workplace 1-Other

  • County internal actions and response
  • Community needs assessment - CARES Act funding
  • County external actions and response
  • What we learned and how it has/will change county operations

Sandra Graffius
Berks County, Pa.

Commissioner Kevin S Barnhardt

Kevin Barnhardt
Berks County, Pa.

Not-for-Profit Track

ASU Related to Gifts in Kind Nonfinancial Assets 1-A&A

  • Reporting and disclosure requirements of the new accounting standard update on Presentation and Disclosure by NFP Entities for Contributed Nonfinancial Assets (ASU 2020-07)
  • Overview and reminder of how to account for fair value of nonfinancial assets
Rick Cole

Rick Cole, CPA, CGMA
BKD CPAs & Advisors

2:10 p.m. 
Take a Break
2:25 p.m. 
Government Track

Pennsylvania Pensions Update 1-Other

Rep Frank Ryan

Rep. Frank Ryan, CPA
101st Legislative District
Pennsylvania House of Representatives


Matthew Knittel
Independent Fiscal Office

Not-for-Profit Track

Designing and Improving Financial Systems to Ensure an Efficient Audit 1-A&A

  • Best practices for preparing for an annual audit
  • Actions to take to ensure proper accounting for PPP loans and forgiveness
  • Key considerations when accounting for revenue recognition under ASC 606
  • Key policies and procedures that should be implemented or revisited

Carole D. Santilli, CPA
Your Part-Time Controller LLC


Jennifer L. CruverKibi, CPA
Maher Duessel

3:15 p.m. 
Room Change Break
3:20 p.m. 
Government Track

Update from OMB 1A&A

  • Information on the 2021 Supplement including key updates
  • The continuing impact of COVID-19 on single audits
  • Federal Audit Clearinghouse update
  • An update on other relevant single audit activities

Teresa Bordeaux, CPA, CGMA
Lead Manager — Governmental Accounting & Auditing

Not-for-Profit Track

Tactical Tips for Nonprofit Sustainability 1-Other

  • Throw Like a Woman, Social Impact Services supports institutions that advance under-represented and vulnerable populations. TLAW amplifies voices to provide trajectory through needed, accessible, affordable and accountable services.
  • TLAW partners and supports organizational development from ideation, implementation to improvements to increase impact by building capacity. 
  • We'll utilize the chat for a discussion regarding responses from other nonprofits! Please send any questions, information or success stories to shape the presentation prior to and MK@THROWLIKEAWOMAN.COM.

Lori Shuster
CEO & President
Throw Like a Woman, Social Impact Services


Mary Kate Newell
Chief Data Analyst
Throw Like a Woman, Social Impact Services

4:10 p.m. 

See You Next Year

“I always appreciate the updates, particularly on GAAP, GAGAS, and OMB. I also like the combination of NFP and government. I think it has offered new relevant topics to the combined group.”

John Kaschak, CPA, CGMA, CISA
Pennsylvania Department of Revenue


CPE Credits: 16

General Session Credits:
Day 1: 2-Other, 1-Tax, 1-A&A
Day 2: 2-Ethics, 1-A&A, 1-Other

Level: Update
Prerequisites: None

CLE Credits: This conference has been submitted for 13-Substantive CLE credits. Attorneys requesting CLE credits must include an additional $100.

Yellow Book credit assignments are provided as recommendations only. Pursuant to GAO guidance on Yellow Book credits, “Determining what subjects are appropriate for individual auditors to satisfy both the 80-hour and the 24-hour requirements is a matter of professional judgment to be exercised by auditors in consultation with appropriate officials within their audit organizations… Auditors and their supervisors should actively participate in selecting appropriate CPE subjects, but the audit organization is ultimately responsible for determining whether a subject or topic qualifies as acceptable for its auditors.”


Full Conference (767503)
Monday Webcast (767504)
Tuesday Webcast (767505)
PICPA Member
16 hours
8 hours
8 hours
CLE Credit

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