This course is designed to provide an overview of the accounting and reporting requirements of recently issued GASB Standards, and the likely impact of GASB’s current projects that are anticipated to become new standards in future years.

Learning Objectives:

• Identify and discuss recently issued GASB standards that will be effective in the next two years.
• Identify and discuss GASB projects that will likely become new standards in future years.
• Understand the key provisions in the recently issued Exposure Draft
   

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Accounting (Governmental)
Recommended CPE Category | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

In the midst of the pandemic, states and local governments have received extensive federal financial support and funding opportunities through the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), the American Rescue Plan Act (ARPA), and most recently the Infrastructure Investment and Jobs Act (IIJA). With significant funding comes significant responsibility. States and local governments are challenged on an ongoing basis to comply with funding requirements, demonstrate strong stewardship to assure funds achieve their intended purpose, and to hold themselves and other funded entities accountable for using funds in a manner that is compliant, transparent and builds public trust. Join us as we review common issues and best practices looking backwards and forwards at the opportunities and challenges these grant programs create.

Learning Objectives

• Learn the latest on common issues and best practices managing federal funds with an emphasis on American Rescue Plan Act (ARPA) funding.
• Learn the latest on the Infrastructure Investment and Jobs Act and what you can and should be doing to prepare for it.
• Learn about Uniform Grant Guidance - what triggers a compliance audit, what is reviewed, key pitfalls, and what are some of the consequences of an unsuccessful audit. Also hear about common federal grant compliance audit findings and how you can avoid them.

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Specialized Knowledge
Recommended CPE Category | Engagement /Project Management
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

This course is designed to provide an overview of the accounting and reporting requirements of recently issued GASB Standards, and the likely impact of GASB’s current projects that are anticipated to become new standards in future years. This course is intended to provide fraud risk awareness to state and local governments.  In addition, the course covers key principles in fraud risk management, a review of current fraud statistics, and common ways fraud is detected.  The course will highlight certain anti-fraud controls such as, segregation of duties, and discuss the use of data analytics to analyze transaction activity with sub-recipients for emerging risk factors.  Finally, the course will discuss important steps you should take if you suspect you may be exposed to fraud risk.

Learning Objectives

• Understand current fraud risk schemes affecting Governments & Public Administration.
• Identify and understand the challenges and risks facing Governments with federal, state, and local government funding sources
• Understand key anti-fraud principles and best practices
• What do you do if you suspect your organization may be exposed to fraud risk

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Specialized Knowledge
Recommended CPE Category | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

This session will provide an update related to the APA’s oversight for Virginia local governments, to include: reminders on important annual audit and reporting requirements, upcoming accounting standards, the APA’s Audit Specifications, and the APA comparative report transmittal process; changes from the 2022 and 2021 Virginia General Assembly legislative sessions that impact local governments; overview and recent results of the APA’s annual quality control reviews over CPA firms auditing Virginia’s local governments; update on the APA’s annual fiscal distress monitoring process over cities, counties, and towns.

Learning Objectives

• Obtain knowledge on annual audit and reporting requirements, upcoming accounting standards, the APA’s Audit Specifications, and the APA comparative report transmittal process; and APA's annual fiscal distress monitoring process
• Obtain knowledge on recent state legislative changes that impact local governments
• Obtain knowledge on APA’s annual quality control reviews over CPA firms auditing Virginia’s local governments

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Accounting (Governmental)
Recommended CPE Category | Engagement/Project Management
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

This course will provide an introduction on common cybersecurity attack vectors and best practices to mitigate risks arising from those attacks. We will also discuss current trends in cybersecurity and provide guidance on core elements of an incident response plan to ensure attendees are able to proactively respond to security incidents should they occur.

Learning Objectives:

• Provide update to attendees on common cybersecurity trends and background
• Provide attendees with knowledge of common attack vectors and prevention
• Provide guidance on the core objectives of a cybersecurity incident response plan
   

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Information Technology
Recommended CPE Category | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

The intent of this course is to provide government and public sector businesses with the knowledge and understanding of how best to chart their own data journey by first understanding the data landscape as it exists today, identifying key questions the business needs to be able to answer consistently, and to learn about the power of data analytics and business intelligence platforms to further bolster the organization’s ability to make confident, forward-looking decisions based on historical trends.

Learning Objectives:

• How to assess and inventory the current state of your organizational data
• Understand how to leverage external data and events which may impact organizational performance 
• Learn what a data analytics strategy can do to streamline efficiency and empower the business with data-driven decision making
   

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Information Technology
Recommended CPE Category | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None

This course provides an update on current issues relevant to local government auditors and finance officials, with some specific to the State of North Carolina.

Learning Objectives:

• Learn about current challenges local governments in North Carolina are facing and what the State is doing to help.
• Learn about a new proposed compliance supplement for applicable parts of NC G.S.159
• Learn about ways to ensure that local governments stay in compliance with the rising amounts of grant funding they are administering.

CPE Accreditation

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1 CPE, pending approval
Recommended Field(s) of Study | Auditing (Governmental)
Recommended CPE Category | Technical Expertise/Problem Solving
Prerequisites | None
Program Level | Basic
Advanced Preparation | None