Additional 2 hours of Optional Ethics

2016

May 18-19 | Columbia, Mo

8 a.m.Registration and Continental Breakfast

8:30 a.m. What's Going on at the State Auditor's Office?NiCole GallowaY, CPa, Missouri State auditor

9:15 a.m. GASB UpdateliSa ParKer, CPa, CGMa, Project Manager, GaSB, Norwalk, CTThis session will highlight GaSB statements issued or effective this year and their impacts on accounting and financial reporting for state and local governments. Highlights:• Receive an overview of the GASB pronouncements that

become effective in the coming fiscal years including: - Statement 72 on fair value - Statements 74 and 75 on other

postemployment benefits - Statement 77 on tax abatement disclosures

10:15 a.m.Refreshment Break

10:30 a.m. Federal Cost Principles and Administrative Rules: What You Don't Know Could Cost Youdavid CoTToN, CPa, Cfe, CGfM, Chair, Cotton & Company llP, alexandria, vafederal grants and contracts come with strings – many strings – attached. Many of these strings are the cost principles and administrative rules embedded deep within the boring boilerplate provisions. Not knowing and understanding these provisions can be very costly. Highlights:• Discuss in a Q&A format what contractors, grantees,

and their auditors need to know to remain in full compliance

12 p.m. Networking Lunch

1 p.m.

Concurrent Sessions A (please choose one)

A1. Recent Developments in Missouri Municipal Finance Law Carl luMleY, Principal, President and KeviN o'Keefe, Principal, Curtis, heinz, Garrett and o'Keefe P.C., ClaytonHighlights:• Discuss 2015 and 2016 legislative changes and court

decisions, including local taxes, court revenues, TIF and other development tools, public contracts, and pensions

A2. Single Audits — Implementing New Guidance TaMMie BrowN, CPa, Cfe, audit Manager, u.S. department of hhS/oiG/office of audit Services, Kansas CityHighlights:• Focus on the changes to the single audit process

since 2CFR200 has been issued including: - Auditee/program risk assessment changes - Major program determination - Auditee/auditor/federal agency responsibilities - Proposed data collection form changes - Updates on the 2016 Compliance Supplement

A3. GASB Technical Agenda liSa ParKer, CPa, CGMa, Project Manager, GaSB, Norwalk, CTHighlights:• Discuss projects on GASB's current technical agenda

and research agenda including leases, fiduciary activities, and the re-examination of the financial reporting model

2:15 p.m.Refreshment Break

20 1 6 M S C PA G ov e r n M e n tA l ACCo u n t i n G Co n f e r e n C e

Wednesday, May 18

2:30 p.m.

Concurrent Sessions B (please choose one)

B1. Update on Government Auditing StandardseriC holBrooK, u.S. Government accountability office, financial Management and assurance Team, washington, dCHighlights:• Review the Yellow Book audit requirements• Address common Yellow Book audit issues and

concerns• Provide an update on recent GAO standards activity

and discuss the upcoming new Yellow Book

B2. SSAE 16 — Using the Work of a Specialist JeffreY STreif, CPa, CiSa, Cfe, Principal, uhY advisors assurance Services Group, St. louis Highlights:• Decide when to use a specialist in performing

an SSAE 16• Evaluate the qualifications of a specialist to ensure

they have the necessary qualifications to assist in the engagement

• Discuss the relationship of the specialist to the client and to the audit firm

• Properly supervise the specialist if they are a third party

B3. State Auditor's Office — Audit Round-UpKeri wriGhT, CPa, deputy State auditor and Todd SChuler, CPa, audit Manager, Missouri State auditor's office, Jefferson CityHighlights: • Understand the State Auditor's Office and the types

of audits conducted • Discuss the SAO's general approach to planning and

performing audits • Review recent findings and recommendations• Learn how to survive an audit

3:45 p.mRefreshment Break

4 p.m.

Concurrent Sessions C (please choose one)

C1. Government Grants and Contracts david CoTToN, CPa, Cfe, CGfM, Chair, Cotton & Company llP, alexandria, vaHighlights:• Review recent trends toward "best-value"

procurements and performance-based acquisition• Understand compliance with grant and contract

terms - the most common problem areas• Learn everything you always wanted to know about

being audited, but were afraid to ask• Talk about several horror stories about procurements

that went bad

C2. Peer Review and Governmental Engagements Gloria roBerTS, CPa, ChesterfieldHighlights• Determine who needs a peer review• How to prepare for a peer review• See the impact of governmental engagements on a

peer review• Talk about single audits and peer review• Discuss common governmental peer review findings• Learn the consequences of an unfavorable peer

review opinion

C3. Internal Controls and Effective Reporting roNald STeiNKaMP, CPa, Cia, Cfe, CrMa, CGMa Partner advisory Services, and adaM rouSe, Cfe, CCa, CCP, Senior auditor, Brown Smith wallace llP, St. louisHighlights:• Discussion of key internal controls and common

areas of abuse• Effective internal control monitoring• Reporting on the effectiveness of key controls

5:15 p.m. Adjournment

20 1 6 M S C PA G ov e r n M e n tA l ACCo u n t i n G Co n f e r e n C e Agenda – May 18-19

Thursday, May 19

8 a.m. Registration and Continental Breakfast

8:30 a.m.Everything You Wanted to Know About the Economy but Were Afraid to Ask ChriS Kuehl, Ph.d., Managing director, armada Corporate intelligence, Kansas City Highlights: • Thrill to the impact of global geopolitics• Gasp at the impact of politics and the campaigns• Laugh at the many times economists managed to get

it wrong• Cry at the fact that it may get worse before it

gets better

9:30 a.m.Detecting Fraud in Governmental Organizations with Data AnalyticsShauNa woodY-CouSSeNS, Cfe, director, forensic & valuation Services, BKd llP, Kansas City Highlights:• Cover the latest trends in fraud from the ACFE Report

to the Nations• Look through examples of common fraud

schemes encountered in forensic investigations of occupational fraud in governmental organizations

• Highlight some of the uses of data mining in fraud detection

10:35 a.m.Refreshment Break

10:45 a.m. The Latest on Special Purpose Frameworks in Governmental Financial Statements MiChael Crawford, CPa, Crawford & associates P.C., oklahoma City, oKSpecial purpose frameworks such as cash basis, modified cash basis and regulatory basis are commonly used in the preparation of state and local government financial statements as an alternative to GaaP, especially in smaller governments.Highlights:• Address and answer frequently asked questions

related to the application of these frameworks, including recent updates and additions made to the Practice Aid

12 p.m. Lunch on your own

1 p.m.Registration for Ethics

1:15 p.m. Optional Ethics (see back panel)

liSa ParKer, CPaGaSB

ChriS Kuehl, Ph.d.armada Corporate intelligence

david CoTToN, CPa, Cfe, CGfMCotton & Company llP

Speakers include:

MiChael Crawford, CPaCrawford & associates P.C.

1 p.m. – 2:15 p.m.

Concurrent Sessions A (please choose one)_____A1. Recent Developments in Missouri Municipal Finance Law_____A2. Single Audits — Implementing New Guidance_____A3. GASB Technical Agenda

2:30 p.m. – 3:45 p.m. Concurrent Sessions B (please choose one)_____B1. Update on Government Auditing Standards _____B2. SSAE 16 — Using the Work of a Specialist_____B3. State Auditor's Office — Audit Round-Up

4 p.m. – 5:15 p.m. Concurrent Sessions C (please choose one)_____C1. Government Grants and Contracts_____C2. Peer Review and Governmental Engagements_____C3. Internal Controls and Effective Reporting

A Guide to Choosing SessionsBegin by choosing sessions from Wednesday's agenda. Indicate your choice of CONCURRENT SESSIONS for each registrant.

Session materials will be available to download prior to the conference.

Space for session changes will be limited on the day of the conference.

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Thursday, May 19

o P t i o n A l e t h i C S S e S S i o n (GA S - e 1 6 )Product Code: 18207

The afternoon ethics session will give you an additional two hours of CPE.

The optional ethics session is $70/members or $80/nonmembers.

Please indicate on the registration form if you would like to attend.

1 p.m.Registration for Ethics

1:15 p.m. Living a Life Worth Living - An Ethical Framework for Everyday Life MiChael Crawford, CPa, Crawford & associates P.C., oklahoma City, oKevery day we seem to encounter an unending barrage of disturbing cases of fraud or unethical behavior. Moral behavior is not just the application of professional ethics in our work environment but also provides the overriding framework of our everyday life. This presentation is an entertaining, informative, and interactive study and assessment of values, ethics and behavior.Highlights:• Identify the unethical behavior traps to avoid• Recognize ethical orientations• Use a sound approach to resolving ethical dilemmas• Live life through applying a basic set of moral

principles

A n M S C PA PA P e r l e S S Co n f e r e n C eSpeaker materials will be posted online and made available to registered attendees prior to the conference date. You, as an attendee, will be able to download each presentation and print or save it to your own computer!

For speaker bios, log on to www.mocpa.org.For speaker bios, log on to www.mocpa.org.

Qualifies for 2 hours of Missouri ethics

Register Todaywww.mocpa.org

GAS-16

ETHICS (GAS-E16)

Product Code: 18207

Product Code: 18206

Cut off date is May 3, 2016.

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