In this video our speaker, Rob Leslie, CPA, discusses pass-through entities, and each sub-award must clearly be identified as sub-award and include standard data elements, including: requirements imposed by pass-through entity; provision for indirect costs - either negotiated or a de minimis rate of 10%. He also reviews that internal controls should be in compliance with COSO (Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission), and Green Book (Standards for Internal Control in the Federal Government, issued by the Comptroller General of the United States). He wraps up the video with a discussion on cost principles, and cost accounting standards and disclosure statements; compensation issues; and single audits by agency.
Rob Leslie, CPA is a partner with Eide Bailly LLP. His area of practice has been solely in the area of providing professional services to nonprofit organizations, including financial statement audits and those with OMB Circular A-133 requirements. Mr. Leslie is a national AICPA CPE instructor and teaches numerous courses in nonprofit auditing, management, fraud and various new developments.
Agenda
Faculty
Rob Leslie, CPA
- Partner with Eide Bailly LLP
- Area of practice has been solely in the area of providing professional services to nonprofit organizations, including financial statement audits and those with OMB Circular A-133 requirements
- Former nonprofit industry leader for another national CPA firm for 20 years
- Current member of Nonprofit Industry Executive Committee of Eide Bailly, LLP
- Served as one of 15 members of the AICPA Nonprofit Industry Committee
- Served as nonprofit conference chair for the Arizona Society of CPA’s
- AICPA CPE instructor nationally and teaches numerous courses in nonprofit auditing, management, fraud and various new developments
- Presented at numerous nonprofit industry conferences
- Adjunct professor and lecturer at Arizona State University’s Lodestar Center for Philanthropy and Innovation
- Serves on several boards of directors and finance committees of various local, regional and national nonprofits
- Certified CPA in the State of Arizona
- B.S. degree in accounting, Arizona State University
- Can be contacted at 602-264-8649 or [email protected]
All of your training, right here at Lorman.
Pay once and get a full year of unlimited training in any format, any time!
- Live Webinars
- OnDemand Webinars
- MP3 Downloads
- Course Manuals
- Audio Recordings*
- Executive Reports
- White Papers and Articles
- Sponsored Live Webinars
Additional benefits include:
- State Specific Credit Tracker
- Members Only Newsletter
- All-Access Pass Course Concierge
* For audio recordings you only pay shipping
Questions? Call 877-296-2169 to speak with a real person.
More Program Information
Access to all training products $699/year
Unlimited Lorman Training
With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!
Easy Registrations
Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.
Invest in Yourself
You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.
