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Audit, Not-for-Profit
Patrick Kerns | 9.19.2016

Preparing your cash flow statement? Well, the FASB just changed some things.

The Financial Accounting Standards Board (FASB) just released guidance as part of Accounting Standards Update 2016-15—Statement of Cash Flows (Topic

Audit, Not-for-Profit
Schneider Downs Professional | 8.19.2016

FASB Issues Long Anticipated Changes Affecting Not-For-Profit Reporting

On August 18, 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958)

Audit, Higher Education, Not-for-Profit
Ashlee Krivda | 8.11.2016

Part VII: Uniform Guidance -- Indirect Costs: De Minimis Rate

One of the most significant changes within the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is the change

Audit, Retail
Adam Goode | 8.8.2016

Back-To-School Household Spending Projected to Increase Nearly 7% in 2016

The National Retail Federation (NFR) recently published its annual back-to-school consumer spending survey, which was conducted by Prosper Insights &

Audit, Higher Education, Not-for-Profit
Michael Withrow | 8.2.2016

Part VI: Uniform Guidance Indirect Costs

One of the most important reforms included in the Office of Management and Budget’s (OMB) comprehensive grant reform rules titled the “Uniform

401(k) Plans, Audit, Benefits, ERISA
Schneider Downs Professional | 7.19.2016

401(k) Plan Sponsors Continue to Face Class-Action Lawsuits

This past June, a $31 million settlement was reached in a class-action lawsuit filed against Massachusetts Mutual Life Insurance Company back in November

Audit, Higher Education, Not-for-Profit
Erin Steele | 7.18.2016

Part V: Uniform Guidance Conflicts of Interest

The implementation of the Office of Management and Budget (OMB)’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for

Audit, Higher Education, Not-for-Profit
Michael Maloney | 7.13.2016

Part IV: Uniform Guidance Required Procurement Documentation

During December 2013, the Office of Management and Budget (OMB) issued comprehensive grant reform rules titled the “Uniform Administrative Requirements,

Audit, ERISA
Todd Lucas | 7.11.2016

Emerging Task Force Discusses Potential Changes to Master Trust Reporting

In 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2015-12 “Plan Accounting: Defined Benefit Pension Plans

Audit, Higher Education, Not-for-Profit
Matt McNeal | 7.11.2016

Part III: Subrecipient Monitoring: Subrecipient vs. Contractor Determination

A pass-through entity is a non-federal organization that receives federal dollars and passes those dollars along to subrecipients. Pass-through entities

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