Governmental and Not-For-Profit Conference

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Description

As a financial professional working for and with governmental and not-for-profit entities, you see firsthand how complex and unique these organizations, their stakeholders and in turn, their accounting needs can be. That’s why TSCPA offers the annual Governmental and Not-for-Profit Conference.

This year, day one features sessions on internal controls, cost allocation reports and fraud with an emphasis on cybersecurity. Rounding out the day, Jerry Durham will provide an update from the state comptroller’s office. Day two offers breakout sessions on either a governmental or not-for-profit track, followed by a discussion of state-specific fraud cases and Q&A with experts.

Need a hotel room over the course of the conference? Please visit our dedicated Marriott booking website. If you would like to call in your reservation, please call 615-261-6100 and mention TSCPA Governmental Conference Rate. This rate is good through May 8.

LIVE STREAM OPTION: If you are unable to join us in Franklin - or prefer to skip the travel - you can still take part in the conference.  Our online attendance option brings the conference direct to you via live streaming. Please visit this link for more information and registration.

Credits

Number of Credits Type of Credits
13.00 Accounting (Governmental)
3.00 Auditing (Governmental)

Prices

Member (Early Bird)
$465.00
Non-Member (Early Bird)
$565.00
Member
$515.00
Non-Member
$615.00
Your Price: $565.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations. Early Bird rates will be applied to all registrations made prior to May 25, 2019.

Members log in and save $100.00 on this event. Not a member? join today.

May 30, 2019

8:05am - 9:45am (Central Time)
$0.00
10:00am - 11:40am (Central Time)
$0.00
12:30pm - 2:10pm (Central Time)
$0.00

Cybersecurity threats continue to escalate and new variants arise causing a great deal of concern for all businesses. Data security tools to protect against cyber attacks are becoming more sophisticated, but each year attacks evolve and become more advanced. An effective data security policy is a key part of an overall risk management program. Attendees will take away a greater awareness about cybersecurity best practices.

This high-level presentation will cover topics including:

  • Common data security risks, threats, and breaches
  • Some cybersecurity best practices pre- and post-breach
  • Best practices for policies and procedures
  • War stories from CAMICO’s claims files
2:25pm - 4:05pm (Central Time)
$0.00

2018 was certainly an eventful year for Tennessee governments, and from all the outward signs, 2019 is shaping up to be just as eventful.  This presentation will provide an overview of accounting, auditing, and legislative issues that will influence the way Tennessee local governments and their auditors perform their jobs.  The new 2018 revision of the Yellow Book will impact the way auditors perform their audits and write their findings, but not as much as you may think upon first reading.  We are still feeling the effects of implementing GASB 68 and 75, and we all need to consider how we are going to test census data going forward.  GASB 84 (Fiduciary Activities) is effective for December 31, 2019 calendar year audits and for June 30, 2020 fiscal year audits.  In addition, we all need to be planning for GASB 87 (Leases) even though this standard is not effective until 2021 for fiscal year audits.  We will consider how these accounting standards apply to Tennessee governments.

May 31, 2019

8:05am - 9:45am (Central Time)
$0.00

The AICPA Peer Review Program’s enhanced oversight process has noted problems in the challenging areas of testing internal controls and compliance in single audits.  In this session, we will review the auditor’s responsibilities related to internal control over compliance and compliance for major programs in a single audit and how the auditor fulfills those responsibilities.  This session will also include a focus on common questions and misconceptions that arise in testing internal controls and compliance.

Select One and Only One
10:00am - 11:40am (Central Time)
$0.00

The implementation of ASU No. 2016-14, Presentation of Financial Statements of Not-for-Profit Entities, has arrived!  In this session, we will address the implementation of ASU No. 2016-14 and the changes it will make in: (1) the reporting of net assets; (2) the liquidity and availability information provided; (3) the statement of cash flows; (4) the operating measure information provided by some NFPs; and (5) the reporting of expenses.  This session will also include a focus on common questions that have arisen in the implementation of ASU No. 2016-14.

10:00am - 11:40am (Central Time)
$0.00

This session will go through recently-issued GASB Statements and Implementation guides, including major pronouncements and related implementation guides. This session will also discuss the major projects and research activities on the GASB’s current technical agenda.

Select One and Only One
12:30pm - 1:20pm (Central Time)
$0.00

The GASB speaker will provide an update on other Postemployment Benefits.

12:30pm - 1:20pm (Central Time)
$0.00

It would be nice if ASU No. 2016-14 was all that not-for-profits had to think about in 2019.  However, that simply is not the case.  In this session, we will briefly explore two landmark standards that are on the short-term implementation horizon in the form of ASU No. 2016-02, Leases (Topic 842) and ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606).  This session will then explore ASU No. 2018-08, Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made, which is closely tied to the revenue recognition standard.

1:25pm - 2:15pm (Central Time)
$0.00

The schedule of expenditures of federal awards (SEFA) is the critical starting point and compass for the single audit.  Simply put, the single audit is entirely dependent upon the accuracy of the amounts and programs reported on the SEFA.  In this session, we will review the auditee’s responsibilities and requirements for preparing the SEFA and the auditor’s responsibilities to audit the schedule.  This session will also include a focus on common problem areas that occur in preparing the SEFA.

2:30pm - 3:20pm (Central Time)
$0.00

Investigations reveal over and over again the sometimes financially debilitating results that occur when employees are allowed to circumvent internal controls because of misplaced trust.  Possibly due to the service-oriented nature of governments, and not-for-profits, thefts and other financial crimes related to the funds of these organizations seem especially heinous, and certainly tend to garner a lot of publicity - unfortunately just not the hype you seek. This session will explore real life fraud schemes committed by trusted employees, discuss related internal control deficiencies, offer ideas for detection, and perhaps provide some insight into the minds of the perpetrators.

3:25pm - 4:15pm (Central Time)
$0.00

This session will feature three members from the State of Tennessee Comptroller’s Office. They will answer any lingering questions from the two day conference.

$50.00

In order to select CLE credits, please login to your account or register with your applicable BPR number.

Speakers

Matthew L. Hill, CPA

Matt Hill is a Partner with Mauldin & Jenkins, CPAs. He received his undergraduate and masters’ degrees from the University of Georgia. He has been with Mauldin & Jenkins for 19 years in the Macon, Atlanta, and the Chattanooga offices where he works exclusively with governmental clients. His experience with Single Audits includes supervising the Single Audit of the Medicaid Program for the State of Georgia, which included federal expenditures in excess of $6 billion.

He teaches the firm’s Single Audit training class, has taught various CPE courses to clients, the Tennessee Society of CPAs, and the Georgia Society of CPAs. He is a member of the Tennessee Society of CPAs, the Georgia Society of CPAs, and the Association of Governmental Accountants.

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Randy R. Werner, CPA, JD, LLM/Tax

Werner responds to CAMICO loss prevention hotline inquiries and speaks to CPA groups on various topics. Werner has Big Four public accounting experience in federal and state tax as well as regional accounting firm experience. She practiced as a sole practitioner in estate planning beginning in 1984.

Werner has been a member of the California State Bar since 1983 and is a member of the Taxation section as well as the Taxation Section’s Procedure and Litigation Committee. Werner is currently the Government Relations Chair for the Peninsula–Silicon Valley Chapter of the California Society of CPAs. She earned a Bachelor of Science in Commerce, majoring in finance with an emphasis in marketing, from the Santa Clara University School of Business. She also earned a Juris Doctor from the Santa Clara University School of Law in 1983, a Master of Laws in Taxation from Golden Gate University in 1987, and a Master of Science in Accounting from San Jose State University in 2001.

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Jerry E. Durham, CPA, CGFM, CFE

Jerry is an Assistant Director for the State of Tennessee, Comptroller of the Treasury, Division of Local Government Audit. The division has statutory responsibility for audits of approximately 1600 local governments and related organizations in Tennessee. Many of these governments are subject to the Single Audit Act and OMB’s Uniform Guidance.

A 35-year veteran of the division, Jerry has served as an auditor, audit supervisor, training instructor, technical manager, and assistant director. Jerry is a Certified Public Accountant (CPA), Certified Government Financial Manager (CGFM), and a Certified Fraud Examiner (CFE). In his role as assistant director, he is responsible for developing professional compliance procedures and monitoring the division’s quality performance under GASB, AICPA, OMB, and GAO accounting and auditing standards. Jerry also has responsibility for supervising the contract review process within the division. Most recently, Jerry assisted the division in implementing GASB Statements 67 and 68. In addition, Jerry teaches training classes for the Tennessee Department of Audit (Yellow Book and Audit Findings). Jerry has been selected as Department of Audit Instructor of the Year four times. Jerry has made training presentations for several other professional organizations including the Tennessee Society of Certified Public Accountants; Mississippi Society of Certified Public Accountants, Missouri Society of Certified Public Accountants, Tennessee Government Finance Officers Association; National Association of State Auditors, Comptrollers and Treasurers; Association of Government Accountants; County Technical Assistance Service; Southeastern Intergovernmental Audit Forums; Nashville Chapter of the Association of Certified Fraud Examiners; and various county official’s associations. Jerry currently serves on GFOA’s CAAFR Committee, NASACT’s Financial Management and Intergovernmental Affairs Committee, and NSAA’s Audit Standards and Reporting Committee, Auditor Training Committee, and Peer Review Committee. He has served the National State Auditors Association External Peer Review program as a reviewer, team leader, and concurring reviewer and serves on the Special Review Committee for GFOA’s Certificate of Achievement for Excellence in Financial Reporting program. Jerry has also provided training for the New York City Comptroller’s Office and state auditors and administrative offices in Arkansas, Idaho, Kentucky, Minnesota, Mississippi, North Dakota, Montana, West Virginia, and North Carolina. In addition to these duties, Jerry currently serves on the state’s Interagency Cash Flow Committee which operates under the authority of the Tennessee State Funding Board.

Jerry was a partner in the accounting firm of Crosthwaite Durham and Associates. He also served as controller for Rural Healthcare of America, Inc., and taught accounting as a member of the adjunct faculty for Columbia State Community College and Austin Peay State University.

Jerry received his accounting degree from the University of Tennessee at Martin. He is a member of the American Institute of Certified Public Accountants (AICPA); the Association of Government Accountants (AGA) and the Nashville Chapter where he served as chair of the CGFM committee; the Government Finance Officer’s Association (GFOA) and the Tennessee Government Finance Officers Association (TGFOA) where he serves as state liaison to the Board of Directors; the Association of Certified Fraud Examiners (ACFE) and the Nashville Chapter of ACFE. Jerry is also a graduate from the Tennessee Government Executive Institute (TGEI) which is a training program for government leaders through the University of Tennessee.

Jerry is married and has three children and four grandchildren.

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Diane E. Edelstein, CPA

Diane E. Edelstein is a partner at Maher Duessel in Pittsburgh, PA, and has over 25 years of experience in public accounting. Her entire auditing career has been of non-profits, governments, and Single Audit.

Diane was a member of the AICPA NPO Planning Conference Committee from 2012 to 2017 and speaks each year on Single Audit topics. She is also a past member of the AICPA Governmental Audit Quality Center Executive Committee. She has conducted peer reviews of Single Audits and is a prior member of the PICPA Professional Ethics Committee.

Diane received a B.A. in Accounting (with distinction) from George Mason University in Fairfax, VA.

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Jeffrey Lieman, CPA

Jeff Lieman currently heads his own consulting firm in Owings Mills, Maryland. He provides consulting services, contractual assistance services, and training to CPAs, their firms and their clients on matters related to US and International accounting principles, auditing standards, governmental auditing standards, and business planning services.

Jeff’s previous experience included serving as the Chief Financial Examiner for the Maryland Insurance Administration and being a Director for Ellin & Tucker, Chartered. As the Chief Financial Examiner, Jeff was responsible for the solvency examination of the Maryland domestic insurance companies. While Jeff was a Director for Ellin & Tucker, Chartered, he developed two new niche areas for the firm and supervised numerous audit service engagements. Jeff trained staff in many areas of accounting, administration and consulting and provided training services on a nation level to other organizations.

He reviewed numerous accounting systems and assisted in the selection and implementation of automated systems, helped develop policies and procedures for technology usage, work paper development, administrative procedures and other office policies, and also provided Peer Review Services (SEC section). Jeff also served as a senior manager with KPMG/Baltimore. At KPMG he maintained client relations, marketed audit, tax and consulting services, and managed audit related services for publicly traded and privately held entities.

His clients have included real estate ventures, printing and publishing companies, electronic manufacturers, wholesale distributors, retail stores, financial institutions, construction contractors, Governmental units, and various nonprofit organizations.

Mr. Lieman has been a national trainer for KPMG where he developed training materials for staff and instructors and is recognized nationally as a lecturer for various accounting, auditing and technology topics and has been quoted in various trade journals. He was elected Chairman of the Year by the Maryland Association of CPAs for chairmanship of the Computer Recourses Committee.

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Scott Reeser, CPA

Scott Reeser is a senior project manager with the Governmental Accounting Standards Board (GASB) in Norwalk, Connecticut. He is currently working on GASB projects related to the reexamination of the financial reporting model and public-private partnerships. Previously, he has worked on several projects, including those leading to statements on accounting and financial reporting for postemployment benefits, fiduciary activities, and transactions reported as deferred outflows of resources and deferred inflows of resources.

Before joining the staff of the GASB in 2010, Mr. Reeser spent ten years working for the Office of the Comptroller in the State of Illinois. During that time, Mr. Reeser was responsible for the coordination and preparation of the state’s Comprehensive Annual Financial Report and the development of statewide accounting policies. His previous experience also includes over five years with a public accounting firm performing financial and compliance audits of not-for-profit entities and governmental agencies.

Mr. Reeser is a graduate of the University of Illinois at Urbana-Champaign and is a member of the American Institute of Certified Public Accountants and the Illinois CPA Society.

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L. R. Brison, CPA, CFE

L. Rene Brison, CPA, CFE is a Deputy Chief Investigator with the Tennessee Comptroller’s Division of Investigations. Rene is responsible for overseeing and directing investigations involving fraud, waste and abuse in local governments, state agencies, and other publicly funded entities.

Rene has worked with the Comptroller’s Office for over 30 years. She has directed hundreds of investigations, resulting in the discovery of millions of dollars in fraud, waste and abuse and the prosecution of numerous public and not-for-profit officials and employees. Rene has also provided expert witness testimony at trial and has worked closely with the TBI, the FBI, local District Attorneys General and local law enforcement groups.

Rene received her bachelor’s degree from the University of Tennessee at Martin. Rene is a member of the Association of Certified Fraud Examiners and has served as president of the Middle Tennessee Chapter. She frequently provides training to professional groups related to internal controls and fraud.

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Thomas M. Booher, CPA, CFE

Michael Booher CPA, CFE is an investigator with the Tennessee Comptroller of the Treasury, Division of Investigations where he investigates fraud involving public funds.

Prior to joining the Division of Investigations, he worked as an internal auditor for the Tennessee Department of Safety, and previously in public accounting. He is a graduate of Hampden-Sydney College and East Tennessee State University.

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Shannon M. Stephenson, MBA, CPA

Shannon Stephenson is the Chief Executive Officer of Cempa Community Care, in Chattanooga, Tennessee. Shannon is a Certified Public Accountant (CPA) and received her accounting degree from Tennessee Wesleyan University and her Master's from Lincoln Memorial University. She comes from a background in regulatory compliance, public health and safety, business administration, and emergency management. Shannon has a proven track record as a pioneer in cultivating the values of an organization to lead it to success. As an innovative and strategic leader, she uses her visionary approach to move the agency forward by developing culture, enhancing communication, creating strong alliances, and building high performing teams in a desirable work environment.

Since arriving in October of 2015, Shannon has been instrumental in expanding the programs and services offered by Cempa Community Care. After assessing the community needs, Cempa restructured its mission to champion healthy communities through compassionate and responsive delivery of education, health, social, and advocacy related services, while leading the cultural movement to prevent and cure infectious disease. Additionally, the agency expanded its operations and opened a sister site in partnership with East Tennessee State University Center of Excellence. Further strategic initiatives include introducing the Rapid Antiretroviral Program Initiative for new Diagnosis and Rapid Syphilis Testing; enhancing behavioral health and care coordination programs; launching a rural mobile clinic and syringe services program; rebranding the agency; and expanding access in minority communities.

As an emerging leader in Healthcare Administration, Shannon has engaged as a speaker or panelist concentrating on innovative practices, fiscal over site, and program compliance. Most recently, she accepted an invitation as a panelist for HRSA RWHAP Let’s Talk Rural Health discussion for recipients serving rural communities. Nationally, she serves as President of the Ryan White Clinics for 340B Access. Locally, she serves as the Chattanooga Chapter President for the Association of Governmental Accountants, and serves as a board member or committee member with several community-based organizations.

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David Sturtevant, CPA, CFE, CGFM

Sturtevant presently serves as the Contract Audit Review Manager for the Division of Local Government Audit, for the Office of the Comptroller of the Treasury of the State of Tennessee. His duties include monitoring contracted governmental audits, which encompasses the desk review of all contracted audited financial statements and review of audit working papers for selected audits. As the review manager, he also provides technical assistance to audit staff and CPA firms who audit entities for the division. He is a past committee member of the Department of Audit Advisory Committee on Training, and for several years was an in-house instructor.

Sturtevant is degreed from the University of Kentucky and graduated Magna Cum Laude with a Bachelor of Business Administration from Austin Peay State University. He lives in Kingston Springs, Tennessee with his wife, Nancy, a retired Davidson County High School teacher and currently an adjunct professor for Vanderbilt University. They have a son, Bryan, who is married to Allison Miller, and a grandson, Charlie.

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Jean K. Suh, CPA, CGFM

Jean is a contract audit review manager with the Tennessee Comptroller of the Treasury, Division of Local Government Audit. She started her career with the Tennessee Comptroller’s office as a contract audit reviewer in 1999. Since then, she has reviewed thousands of different types of audit reports and performed numerous audit documentation reviews. Now, she is responsible for the annual audit contractual process of more than 1,200 entities including municipalities, utility districts, public housing authorities, internal school funds, charter schools, quasi-governments and certain nonprofit and for profit entities. Her daily responsibilities include providing technical assistance to CPA firms and local government officials regarding accounting and auditing issues, as well as related laws, regulations and other compliance requirements.

Jean was born and raised in Seoul, South Korea. She moved to the United States after graduating Seoul National University with a B.S. in Horticulture and a minor in Communication Studies. After moving to the States, she set a new career goal to become a CPA and studied accounting at University of Maryland Baltimore County and Tennessee Technological University while raising a family. Jean is a Certified Public Accountant (CPA) and Certified Government Financial Manager (CGFM). She also holds a Certified Government Accounting Manger (CGAM) designation issued for Korean government accounting professionals who have passed examinations for both financial accounting and Korean governmental accounting. She is a member of the Association of Government Accountants (AGA) and a graduate from Lead Tennessee, a year-long leadership training program.

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