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Patrick Kerns

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Audit, Higher Education
Patrick Kerns | 10.13.2016

Do You Know Your Institution's CFI Score?

The Composite Financial Index (CFI) is intended to assist institutions in understanding the affordability of their strategies and used to monitor the financial

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

Higher Education
Patrick Kerns | 4.12.2016

Postcard from NACUBO Higher Education Accounting Forum

Greetings from sunny Orlando, Florida, the location of the 2016 National Association of College and University Business Officers (NACUBO) Higher Education

Construction
Patrick Kerns | 3.15.2016

Construction Spending on the Upswing in 2016

Construction annual spending was up 1.5% in January 2016 for a projected annualized total of $1,140 billion dollars for 2016. This marks a trend of continuing

ERISA
Patrick Kerns | 12.10.2015

A Few Reminders from the DOL on Appropriate Plan Operations

Often, some of the most helpful tools can be hiding in plain sight! The United States Department of Labor has an informative Frequently Asked Questions

Risk Advisory/Internal Audit, Technology
Patrick Kerns | 12.2.2015

Understanding Procurement Cards Benefits and Pitfalls

As organizations look to gain a better handle on their procurement process, provide an additional level of control and help to either control or reduce

Higher Education
Patrick Kerns | 10.7.2015

Trends in Tuition and Discounting

On August 25, 2015, the National Association of College and University Business Officers (NACUBO) issued its tuition discounting study, which gathered

Audit, Not-for-Profit
Patrick Kerns | 8.11.2015

Not-for-Profit Reporting Model - Part 5: Investment Return Accounting Changes

The proposed Accounting Standards Update on the Presentation of Financial Statements of Not-for-Profit Entities put forth by the Financial Accounting Standards

Higher Education
Patrick Kerns | 7.13.2015

U.S. Court Says "Show Me the Money" to For-Profit Colleges

A recent ruling by a Federal Court puts continued pressure on the nation’s for-profit colleges. Those colleges have been under an increased level

Higher Education
Patrick Kerns | 3.16.2015

Colleges and Universities Re-evaluate Cost-Cutting Approaches

Recent issues of the Chronicle of Higher Education have highlighted the fresh approaches that a few different schools have taken and how these approaches

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