Not-for-Profit & Government Accounting

conference 2019

Hershey Lodge and Convention Center
Hershey

July 22-23
7:30 a.m.-4:05 p.m.

Member: $579  -  Non-Member: $679

CPE Credits: 16
General Session Credits - Day One: 3-A&A; 1-Other  •  Day Two: 2-A&A; 1-Tax; 1-Other
Credit types for concurrent session are noted in session descriptions.
New this year: all concurrent sessions will be available on the webcast!

The Not-for-Profit and Government Accounting Conferences are combined to form one comprehensive event for all CPAs working in or with governments, municipalities, counties, boards of directors, schools, and not-for-profit organizations. Take advantage of enhanced networking opportunities, and customize your day to your needs as an auditor or financial executive – move freely from not-for-profit sessions to government accounting ones.

Hear from the conference co-chairs on what you can expect from this conference >>

NEW! Three Specialization- and Industry-Based Tracks

Take advantage of enhanced networking opportunities, and customize your day to your needs as an auditor or financial executive – move freely from not-for-profit sessions to government accounting ones. There are three learning tracks from which you can choose:

J Government & Not-for Profit Auditors Track

J Not-for-Profit Financial Professionals Track

J Government Financial Professionals Track


2019 Agenda

Monday, July 22

General Session CPE Credits: 3-A&A; 1-Other
Single Day Fees: PICPA: $329; Nonmember: $429
Register for July 22 only: Hershey | Webcast

7:30 a.m.
 
Breakfast and Check-in
Coffee Sponsored by Kreischer Miller
8:15 a.m.
 
Greetings from PICPA Leadership
8:30 a.m.
 
k   
2-A&A
GAO and OMB Developments
  • Key changes in Government Auditing Standards and the impact they may have on auditors and auditees
  • Other GAO initiatives that affect accounting and auditing standards and their users.
  • Changes to the 2019 Compliance Supplement and the impact on Uniform Guidance audits
  • Other activities of the OMB and federal activities related to single audits, including the new data collection form for 2019 single audits

Speakers

Bingham, Michael
Michael Bingham, CPA
Senior Auditor
Government Accountability Office
BordeauxTeresa
Teresa Bordeaux, CPA, CGMA
Lead Manager, Governmental Accounting & Auditing — Public Accounting
AICPA
10:10 a.m.
 
Take a Breather
10:25 a.m.
 
1-A&A
Cybersecurity: Beyond the Fundamentals
 
  • The role of emerging technologies like artificial intelligence and machine learning
  • Recent changes in the regulatory environment and data privacy protections Steps your organization can take to better protect themselves
  • The vital role of the auditor in cybersecurity analysis and protection
Session preview >>

Speakers

Sassan Hejazi
Sassan S. Hejazi, PhD
Director, Technology Solutions
Kreischer Miller
FrankPina200x200
Frank Pina, CPA, CFF, CFE
Managing Director and Co-Chair, Forensic & Litigation Support Services Group
Mercadien PC
11:15 a.m.
 
NEW
1-Other
Enterprise Risk Management Processes: From Implementation to Lessons Learned
  • As the number and complexity of corporate risks are increasing, do you have complete ERM processes in place?
  • Practices used to implement and sustain Enterprise Risk Management (ERM)
  • Promoting awareness of common ERM methods and practices
  • Offering alternatives to help sustain organizational ERM activities for the longer term
  • Lessons learned from various ERM programs

Speaker

cpamember
David R. Gmelich
Director, Internal Audit and Enterprise Risk
KPMG LLP
12:05 p.m.
 
Lunch
12:55 p.m.
 
CONCURRENT SESSION #1
Government & Not-for Profit Auditors Track
k   
1-A&A
The New Yellow Book Deep Dive
  • The conceptual framework approach to independence
  • Independence threats related to preparing financial statements and accounting records
  • Consideration of management's skills, knowledge, and expertise to oversee non-audit services
  • Application of independence requirements in the field

Speaker

Bingham, Michael
Michael Bingham, CPA
Senior Auditor
Government Accountability Office
Not-for-Profit Financial Professionals Track
NEW
1-A&A
Endowment Management for Not-for-Profit Organizations
  • Overview of establishing, accounting for, and managing an endowment, including the basics of endowments and Pennsylvania's rules
  • Requirements for accounting and financial reporting for endowments under new standards
  • Development of spending and investing policies to meet fiduciary obligations
  • The role of modeling in tying funds (whether restricted or unrestricted) to your strategic plan

Speakers

whitemallory
Mallory N. White, CPA
Manager
CliftonLarsonAllen LLP
schuch
Chris Schuch, MBA, CFP
Senior Wealth Advisor
CliftonLarsonAllen Wealth Advisors LLC
Government Financial Professionals Track
NEW
1-Other
Open Data and Government Transparency
  • The School District of Philadelphia's open data to provide its stakeholders and the broader community a more transparent look at its performance
  • How implementation of the open data culture has improved transparency

Speaker

cpamember
Keren Zuniga McDowell, PhD
Director, District Performance Office
The School District of Philadelphia
1:45 p.m.
 
Room Change Break
1:50 p.m.
 
CONCURRENT SESSION #2
Government & Not-for Profit Auditors Track
NEW
k   
1-A&A
Financial Reporting and Audit Issues for Pennsylvania Charter Schools
  • Financial reporting and auditing issues unique to charter schools
  • Significant revenues and funding sources for charter school
  • Common federal award programs for charter schools and related audit issues

Speakers

DonaldPierce
Donald J. Pierce, CPA
Partner
Maillie LLP
AnthonyRapp
Anthony W. Rapp, CPA, CFE, CGMA
Manager
Maillie LLP
Not-for-Profit Financial Professionals Track
1-Other
Charities Behaving Badly
  • Risks associated with outdated or inconsistent governing documents and the steps to take to correct
  • Consequences of board members and the organization's leaders failing to understand federal and state laws concerning not-for-profit entities
  • Missing or inadequate policies of the organization and lack of process to ensure compliance, including conflict of interest, investment management, sexual harassment, and whistleblowing
  • Documentation requirements for board and committee meetings
  • Potential triggers and real-life examples of board liability regarding breach of fiduciary responsibilities

Speaker

laura solomon
Laura N. Solomon, Esq.
Founder
Laura Solomon and Associates
Government Financial Professionals Track
NEW
1-Other
The Benefits of Benchmarking for Local Governments
  • What is benchmarking
  • Internal versus external benchmarking
  • A model of the benchmarking process
  • Ways local governments can apply benchmarking

Speaker

ArthurOliver
Oliver Arthur, CPA, CICA, CGMA
Manager of Auditing
Berks County Services Center - Controller's Office
2:40 p.m.
 
Snacks & Chats
2:55 p.m.
 
CONCURRENT SESSION #3
Government & Not-for Profit Auditors Track
k   
1-A&A
Advanced Single Audit Challenges
  • Recognize challenges in the Schedule of Expenditures of Federal Awards (SEFA): What is really the auditors' responsibilities?
  • Major program determination – there are multiple ways to get tripped up
  • Internal control versus compliance testing: Did you really do both and did you document properly

Speaker

Diane Edelstein
Diane E. Edelstein, CPA
Partner
Maher Duessel
Not-for-Profit Financial Professionals Track
NEW
1-Other
How to Reduce Health Care Benefit Costs While Improving Benefits
  • Ways to gain control and insight into your health care costs with similar scrutiny that is applied to other large spends in your organization
  • Examples of how forward-thinking employers are aiming to reduce costs while improving benefits
  • Pharmacy spend, rational pricing for medical services, the importance of primary care and other common plan design traits for high performing plans
  • Risk management and how to share risk with carriers, as well as the concept of employers pooling together to manage their cost

Session preview >>

Speaker

Van Buren, Chris
Chris Van Buren
Partner, Business Development & Client Relations
Embrook Benefits Consulting
Government Financial Professionals Track
NEW
1-A&A
Subrecipient Monitoring—Best Practices
  • Local government best practices for monitoring grants and documenting subrecipient monitoring
  • Considerations in outsourcing monitoring to a third party

Speaker

Pamela Baker
Pamela W. Baker, CPA
Managing Partner
Barbacane Thornton & Company LLP
3:45 p.m.
 
Room Change Break
3:50 p.m.
 
CONCURRENT SESSION #4
Government & Not-for Profit Auditors Track
1-A&A
How the AICPA's Enhancing Audit Quality Impacts Your Firm
  • Progress of the AICPA's Enhancing Audit Quality Initiative
  • AICPA enhanced oversight findings
  • Key areas of focus
  • Practical resources and examples

Speakers

Allison Henry
Allison M. Henry, CPA
Vice President, Professional & Technical Standards
Pennsylvania Institute of CPAs
cpamember
Robert C. Bezgin, CPA
Robert C. Bezgin CPA
Not-for-Profit Financial Professionals Track
1-Other
Navigating Not-for-Profit Strategic Relationships
  • Preparation and assessment of potential strategic relationships
  • Best practices for implementation and ongoing management and development
  • Important points to consider when engaging with for-profit companies
  • Key areas of concern for mergers or other combinations

Speaker

Michael Cade, CPA
Michael F. Cade, CPA, CGMA
Nonprofit Advisor and Executive Coach
MFCCoach LLC
Government Financial Professionals Track
NEW
1-Other
Shared Municipal Services—What You Need to Know
  • What is a shared municipal agreement and what are the associated cost savings
  • Advantages of sharing equipment like those used for roads and parks, as well as hardware and software, and services such as accounting and auditing, parks and recreation, legal, police, fire, planning, zoning, and codes enforcement

Speaker

Kelley, Marita
Marita J. Kelley, MPA
Central Office Regional Director
Pennsylvania Department of Community & Economic Development
4:40 p.m.
 
Happy Hour
5:40 p.m.
 
See You Tomorrow

Tuesday, July 23

General Session CPE Credits: 2-A&A; 1-Tax; 1-Other
Single Day Fees: PICPA: $329; Nonmember: $429
Register for July 23 only: Hershey | Webcast

Optional Bonus Session
(In-Person Attendees Only)

7:00-7:50 a.m.
 
1-Other
Evaluating Unemployment Risk: Exposures and Opportunities
  • How organizations can control unemployment costs through proper hiring, talent management, and claims management with insights from industry leaders
  • Options and rights available to 501(c)(3)s regarding unemployment insurance
  • Formal management programs, pros and cons of self-insuring, and insurance options that can close the gap
  • How to balance your risk profile and become familiar with state-specific requirements and regulations that could adversely impact the success of your program

Speaker

cpamember
Ben S. Jonas, ARM, MLIS
Unemployment Risk Advisor
501(c) Services
7:30 a.m.
 
Breakfast and Check-in
Coffee Sponsored by Kriescher Miller
8:00 a.m.
 
1-A&A
The Future of Financial Management with Intelligent Automation
  • Demonstrate the spectrum of intelligent automation capabilities in accounting, including how to audit robotic process automation
  • Share how leading finance and accounting organizations are deploying these technologies
  • Detail how automation impacts organizations' workforces and operations

Speakers

Joseph Seibert
Joseph E. Seibert, CPA, CGFM
Partner, Risk Consulting
KPMG LLP
cpamember
Chris Gauthier, PMP
Manager, Intelligent Automation
KPMG LLP
8:50 a.m.
 
1-Tax
Tax Update: Who's Paying and When
  • Act 43 rules for 1099-MISC
  • The Wayfair decision – does it affect you?
  • Tax Cuts and Jobs Act Updates, including the new rules on meals and entertainment, charitable giving and estate planning, excise Taxes for universities and colleges, 529 plans, and unrelated business income

Speakers

Bogda, Kerri
Kerri N. Bogda, CPA
Senior Manager, Tax Services
Baker Tilly Virchow Krause LLP
9:40 a.m.
 
Take a Breather
9:55 a.m.
 
1-A&A
Fraud: Three Cases, Two Lessons, and One Critical Action
  • What went wrong and why it was missed initially
  • The symptoms, red flags and indicators that should have led to discovery sooner
  • Two important lessons from each case
  • The critical action all can take back and use on the job every day

Speaker

JohnHall_120x120
John J. Hall, CPA
President
Hall Consulting Inc.
10:45 a.m.
 
1-Other
Multiply Your Value with Strategic Thinking Skills
  • Strategic thinking skills to effectively navigate change and deliver exceptional value to your organization, clients, and constituents
  • The essence of strategic thinking, how it differs from strategic planning, and how to integrate it with traditional planning activities.
  • Different approaches and methods to proactively build strategic thinking into your daily routine as a leader

Speaker

LokhorstJon
Jon Lokhorst, CPA, ACC
Leadership Coach & Consultant
Lokhorst Consulting LLC
11:35 a.m.
 
Lunch
12:25 p.m.
 
CONCURRENT SESSION #5
Government Track
k   
2-A&A
GASB Update
 
  • Requirements related to asset retirement obligations and certain debt disclosures which are being implemented for the current year
  • Requirements related to reporting fiduciary activities and leases along with other standards that have been issued by GASB that will be implemented in future years
  • Tentative decisions on projects on the Board's current technical agenda, including the financial reporting model project and the revenue and expense recognition project

Speaker

Reeser, Scott
Scott Reeser, CPA
Supervising Project Manager
Governmental Accounting Standards Board
Not-for-Profit Track
2-A&A
FASB Update & Impact on Not-for-Profits
  • Overview of recently issued accounting standards, including grants and contracts of not-for-profits, presentation of financial statements of not-for-profits, revenue recognition, leases, and cloud computing
  • Tips for implementation of these new standards for your not-for-profit

Speakers

cpamember
Dennis J. Morrone, CPA
National Leader, Audit Services, Grant Thornton LLP
Not-for-Profit Advisory Committee Member, FASB
Mo_Jimmy
Jimmy Mo, CPA
Partner
EisnerAmper LLP
2:05 p.m.
 
Snacks & Chats
2:20 p.m.
 
CONCURRENT SESSION #6
Government Track
1-A&A
Nature and Components of Other Post-Employment Benefits and Pensions
  • The nature of the pension and Other Post-Employment Benefits (OPEB) disclosures, including understanding significant components of the pension and OPEB liabilities and related deferrals
  • On-going impact on audits, including identifying areas where over-auditing or under-auditing may be occurring
  • Strategies to communicate the ongoing impacts of the standards with stakeholders

Speaker

Kowalczyk_Jeffrey
Jeffrey A. Kowalczyk, CPA, CFE, CGAP
Partner
Barbacane Thornton & Company LLP
Not-for-Profit Track
1-Tax
Unrelated Business Income: A Brave New World
  • Transportation benefits
  • Excess compensation and excess parachute payments: Why you need to check your employment contracts
  • Unrelated business income and separate activities: The good and bad news
  • Net operating losses: Keeping track of the new ones and the old ones

Speaker

Bogda, Kerri
Kerri N. Bogda, CPA
Senior Manager, Tax Services
Baker Tilly Virchow Krause LLP
3:10 p.m.
 
Room Change Break
3:15 p.m.
 
CONCURRENT SESSION #7
Government Track
NEW
1-A&A
Understanding and Mitigating the Risk of Fraud
  • The five components of the COSO Framework
  • Best practices for the controls that organizations and auditors should consider
  • Fraud schemes and the most recent facts from the Association of Certified Fraud Examiners

Speaker

TimMorgus
Timothy J. Morgus, CPA, CFE, CGFM
Partner
MaherDuessel
Not-for-Profit Track
k   
1-A&A
Handling Federal Funds under Uniform Guidance
  • Steps to determine if you have federal funds in your award
  • Entities' responsibility when needing a Single Audit
  • Tips on how to properly document salaries and benefits
  • The ins and outs of procurement under Uniform Guidance

Speaker

Diane Edelstein
Diane E. Edelstein, CPA
Partner
Maher Duessel
4:05 p.m.
 
See You Next Year

Thank You to Our Sponsors

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gallagheraffinity   HarborCompliance TransActredo

Sponsor this conference!  View packages, and contact Kelli Comegys for more details.


Credits

CPE Credits: 16

General Session Credits:
Day One: 3-A&A; 1-Other
Day Two: 2-A&A; 1-Tax; 1-Other

k   These sessions may qualify for Yellow Book CPE credits. Determining which sessions qualify for the Yellow Book 24-hour requirement are made on an auditor-specific basis depending on the auditor's Yellow Book clients.

Level: Update
Prerequisites: None

Location

Hershey Lodge and Convention Center
West Chocolate Avenue & University Drive
Hershey, PA 17033
(717) 533-3311

Staying Over?
Identify yourself as a PICPA conference participant to receive the best rate available.

Registration Fees

Full Conference
PICPA - $579
Nonmember - $679
CLE Credits Fee - $100

Single Day Only
PICPA Member - $329
Nonmember - $429
CLE Credits Fee - $50

Additional Registration Options
Day One - Hershey  | Webcast
Day Two - Hershey | Webcast

Is more than one person from your company or firm attending? Discounts are available. Call (888) 272-2001.

ClassPass      flexAccount200x75

Use your ClassPass, ClassPass Mini, or Flex Account to register. Find more information about PICPA discounts.