ppt课件-financialanalysisfornpos-nationalassociationforstate.pptVIP

? 2005 Wipfli LLP Example Title Screen # 1 Example Sub Title We’re All in this Together! Agenda Topic One – OMB Circulars Then and Now Topic Two – Head Start Prism Fiscal Checklist Topic Three – Financial Analysis Topic Four – Understanding the Annual Topic Five – Other miscellaneous items to be aware of in your agency Agenda Meet the trainer Denes L. Tobie, CPA Partner with Wipfli LLP, with the firm since 1997 Nonprofit Auditor who works exclusively with Nonprofits Currently oversees audits in Iowa, Idaho, New Jersey, Mississippi, Texas, Tennessee, Ohio, Illinois, Wisconsin, Michigan, Arkansas, Nevada, Missouri and Indiana Trainer at GFP conference in Las Vegas for 6 years Training for Board of Directors, State Agencies and Staff, both internal and external Learning the Lingo OMB = Office of Management and Budget DHHS = Department of Health and Human Services GAAP = Generally Accept Accounting Principles SAS = Statement on Auditing Standards AICPA = American Institute of Certified Public Accountants CFR = Code of Federal Regulations CFDA = Catalog of Federal Domestic Assistance PRISM = Program Review Instrument for Systems Monitoring Topic One – OMB Circulars – Then and Now ADMINISTRATIVE REQUIREMENTS FOR NON-PROFIT ORGANIZATIONS (A-110) A. Original circular – July 1, 1976 B. Last major revision – November 29, 1993 C. Changes since November 1993 revision 1. October 13, 1994 – Increased small purchase threshold to $100,000 2. August 29, 1997 – Implemented Single Audit Act Amendments of 1996 3. November 6, 1999 – Freedom of Information Act request and research data revisions D. DHHS implemented as 45 CFR Part 74 Topic One – OMB Circulars – Then and Now COST PRINCIPLES FOR NONPROFIT ORGANIZATIONS (A-122) A. Original circular – June 27, 1980 B. Changes since June 27, 1980 1. 1983 and 1984 – Added lobbying costs to selected items of cost and clarified documentation requi