2022 Denver Government and Nonprofit Training Academy

Registration and breakfast.

Welcome and housekeeping items.

Presenter: Randall J. Romes, CISSP, CRISC, CISA, MCP, PCI-QSA, Cybersecurity Principal
Recommended CPE: 1 credit Information Technology

We will discuss the latest threat developments and talk about critical dependencies and risks in outsourced service provider relationships. Learn where organizations can focus valuable risk mitigation resources and how to develop and refine a framework of knowledge to plan future security efforts.

At the end of the session, you will be able to:

• Identify the latest threat developments
• Recognize critical dependencies and risks in outsourced service provider relationships
• Indicate where organizations can focus valuable risk mitigation resources
• Identify how to develop and refine a framework of knowledge to plan future security efforts

15-minute break

Recommended CPE: 2.5 credits Accounting (Governmental)  

Upcoming GASB Pronouncements and Their Impact on Your Organization
Presenters: Dylan Garrison, CPA, Manager and Sam Hellwege, CPA, Manager
We will review the GASB Pronouncement update and discuss GASB 96, Subscription-Based IT Arrangements. Learn to identify applicable types of IT agreements that apply to this pronouncement, recognition and measurement, and required notes to the financial statements.

At the end of the session, you will be able to:

• Recall the GASB Pronouncement Update
• Identify GASB 96, Subscription-Based IT Arrangements
• Identify applicable types of IT agreements that apply to this pronouncement, recognition and measurement, and required notes to the financial statements

GASB 87 — Implementing the New Lease Standard
Presenter: John-Paul LeChevallier, CPA, Signing Director
We will learn how to develop a broad recognition of the new GASB standard and identify the disclosure requirements. We’ll review some effective approaches in assessing and implementing the new standard, and describe steps for calculating amounts and example journal entries. 

At the end of the session, you will be able to:

• Recognize the new GASB standard
• Identify the disclosure requirements for the new lease standard
• Explain some effective approaches in assessing and implementing the new standard
• Describe the steps for calculating amounts and example journal entries for implementation

Recommended CPE: 1 credit Accounting and 1.5 credit Taxes

FASB Update: Upcoming FASB Pronouncements and Their Impact on Your Organization
Presenters: Adam Pyzdrowski, CPA, Principal, and Jean Bushong, CPA, Principal
We will talk about COVID-19 relief programs available to nonprofits, who qualifies, and how they impact nonprofit organizations. Learn to identify new and proposed FASB Accounting Standards Updates (ASUs) and effective dates, and determine which new standards apply — and under what circumstances. We will also discuss implementation considerations, challenges, and approaches.

At the end of the session, you will be able to:

• Recognize COVID-19 relief programs available to nonprofits, who qualifies, and how they impact nonprofit organizations
• Identify new and proposed FASB Accounting Standards Updates (ASUs) and effective dates
• Explain which new Standards apply, and under what circumstances
• Identify implementation considerations, challenges, and approaches

Nonprofit Tax Update: What Should We Pay Attention to In 2022?
Presenter: Sarah Hintz, CPA, Tax-Exempt Signing Director
We will discuss ongoing compliance initiatives and risk areas — including recent legislative changes that have a potential impact on your organization. Learn about the impact of the unrelated business income final regulations issued in response to the reporting changes from the Tax Cuts and Jobs Act. Identify common revenue streams that may generate unrelated business income, and key individuals in your organization to aid in implementation of a compliance program.

At the end of the session, you will be able to:

• Identify ongoing compliance initiatives and risk areas including recent legislative changes that have a potential impact on your organization
• Describe the impact of the Unrelated Business Income final regulations issued in response to the reporting changes from the Tax Cuts and Jobs Act
• Recognize common revenue streams that may generate unrelated business income 
• Identify key individuals in your organization to aid in implementation of a compliance program

We will discuss the tax consequences associated with having remote employees, and highlight items that trigger registration in other states (employees, economic nexus, solicitation, etc.). Additionally, we’ll address the sales tax implications of the Wayfair decision.

At the end of the session, you will be able to:

• Recognize the tax consequences associated with having remote employees
• Indicate items that trigger registration in other states (employees, economic nexus, solicitation, etc.)
• Recognize sales tax implications of the Wayfair decision

Enjoy lunch and network with friends in the industry.

Presenters: Allison Slife, CPA, Principal, and Ryan Fiore, CPA, Manager
Recommended CPE: 1 credit Accounting (Governmental)

We will talk about the recent changes made to the Uniform Guidance by the Office of Management and Budget as applied to procurement rules for governmental organizations. We will also discuss key items arising from these federal changes and other considerations when dealing with federal funding sources.

At the end of the session, you will be able to:

• Recognize the recent changes made by the Office of Management and Budget (OMB) for Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) as it applies to procurement rules for governmental organizations
• Discuss key items arising from these federal changes and other considerations to consider when dealing with federal funding sources

Presenters: Robert Pavao, CLA Talent Solutions Professional Search Advisor, and Jeff Roberts, CPA, Signing Director
Recommended CPE: 1 credit Personnel/Human Resources

We will discuss the need for succession planning, filling the bench, cross-training, and making sure the right people are on the bus and in the right seats on the bus. We will also review approaches to hybrid work environments.

At the end of the session, you will be able to:

• Discuss the need for succession planning, filling the bench, cross-training, and making sure the right people are on the bus and in the right seats on the bus
• Discuss the approach to the hybrid work environments

15-minute break

Presenters: Jenny Dominguez, CPA/CFF, CFE, Principal, and Ayla Grady, CPA, CFE, Manager 
Recommended CPE: 1.5 credits Behavioral Ethics

We will talk about the principles and key concepts of personal ethics and business ethics — and how ethics in business is necessary to help mitigate risks to the organization. We will discuss case examples of ethical violations that lead to fraud and the attributes of a highly ethical organization.

At the end of the session, you will be able to:

• Identify and differentiate the principles and key concepts of personal ethics and business ethics
• Recognize the need for ethics in business to help mitigate risks to the organization
• Describe case examples of ethical violations that lead to fraud
• Identify and describe the attributes of a highly ethical organization

Closing thoughts.