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Events and Programs
Events and Programs

2014 Higher Education Accounting Forum

April 27-29, 2014
Hilton Minneapolis
Minneapolis, MN


Saturday, April 26

3:00 pmEarly Registration (2 hrs.)

Sunday, April 27

11:00 amRegistration Open
1:00 pmWelcome and Introductions

Sue Menditto, NACUBO
Cheryl Soper, University of Michigan

1:15 pmWhat’s Your Ethics IQ?: 5 Principles Smart Business Officers Live By

Bruce Weinstein

What is the relationship between ethics and financial management?  When you return to campus from this meeting, how will you be able to lead more effectively?  In this lively, entertaining, and highly interactive session, Dr. Bruce Weinstein, The Ethics Guy, will show how five simple principles help you bring out the best in others and yourself everywhere you go.  You'll leave with a clearer sense of how to advance the economic viability and business practices of your institution.
2:15 pmThe Affordable Care Act and How It Translates to Higher Education

Steve Clausen, Aon Hewitt
Leah Larson, Aon Hewitt

Debates and speculation over employer compliance with the Affordable Care Act now have an imminent deadline. By January 2015 employers need to be ready to meet requisites.  This session  explains compliance imperatives with specific implications for higher education. Presenters will cover the basics and recent updates. Topics such as additional group markets, out of pocket expenses for non-grandfathered plans, critical fees, full time employee assessments, how the IRS “safe harbor” works, guidance for part-time and adjunct faculty, minimal essential coverage, affordability and minimum value, new reporting requirements, penalties, the excise tax of 2018, and so on will be addressed.
3:15 pmRefreshment Break
3:45 pmContinuing the Conversation: Affordable Care Act

Steve Clausen, Aon Hewitt
Leah Larson, Aon Hewitt

Continue to explore issues and topics raised in the general session. Bring your questions and concerns to this interactive discussion facilitated by the experts.
3:45 pmInternal Reporting Roundtable

Larry Goldstein, Campus Strategies, LLC

Internal Reports that are prepared and used by management and governing boards include performance narratives, budgets, cash flow projections, key performance indicators, ratios, revenue and expense trends, and so on. Learn from your peers and the facilitator’s experience by bringing your examples and questions to this conversation.
3:45 pmInternational Operations Roundtable

Stacey Tsantir, University of Minnesota-Twin Cities

Join colleagues for a discussion of issues faced by the U.S. business office when college and university research, educational activities, and medical services expand overseas.
3:45 pmSocial Media Roundtable

Liz Clark, NACUBO
Tadu Yimam, NACUBO

On or off campus, social media is everywhere. Hear the basics of popular sites (e.g. LinkedIn and Twitter), and understand uses beyond the basics that have higher education relevance. Join your colleagues and experts with questions – personal, professional, or related to your institution – all are welcome in this setting.
5:30 pmWelcome Reception

Monday, April 28

7:00 amNetworking BreakfastAt this breakfast, we encourage you to wear something from your current college or university or your alma mater. This is a great way to get to know other attendees and show your school spirit! Monday is a casual day.
8:00 amBehind The Headlines

Lou Mezzina, KPMG LLP

Colleges and universities, and higher education itself, are in the news daily.  What is driving the stories, what perceptions are created, and how are institutions responding?
9:15 amWashington Update

Liz Clark, NACUBO

What are the prospects in Congress for the reauthorization of the Higher Education Act, comprehensive tax reform, or other legislation impacting colleges? Have we moved beyond brinkmanship and will regular order return in the federal budgeting process? While Congress remains divided on key issues, the agencies have moved forward on a number of initiatives. Learn about upcoming rule changes and other Obama administration initiatives.
10:00 amRefreshment Break
10:15 amFASB Update

Jeffrey Mechanick, Financial Accounting Standards Board

Hear about FASB agenda items relevant to higher education.
10:15 amGASB Update

David Vaudt, Governmental Accounting Standards Board

Learn about current GASB projects relevant to higher education.
11:30 amFASB Roundtable

Karen Craig, NACUBO Consultants and Speakers
Kim Kvaal, University of San Francisco
Lou Mezzina, KPMG LLP
Drew Paluf, University of Notre Dame
Mary Wheeler, Stevens Institute of Technology

Join an interactive discussion covering current challenges, possible solutions, best practices, and tentative future directions in financial reporting at independent institutions.
11:30 amGASB Roundtable

Jeff Bridgens, Moss Adams LLP
Cheryl Soper, University of Michigan
Charles Tegen, Clemson University
Jeffrey West, University of Utah

Bring your questions, add your perspective, and join the interactive discussion on current challenges, possible solutions, and best practices in financial reporting at public institutions.
11:30 amTax Update

Anne Jetmundsen, University of South Florida
Joel Levenson, University of Central Florida

Join members of NACUBO’s Tax Council for a comprehensive update. This session encourages questions, opinions, and interactive discussion on campus tax issues.
12:30 pmLunchDuring lunch, certain tables will be designated to specific types of colleges and universities.  This will allow for discussions with peers on topics pertinent to those institutions.
2:00 pmCampus Energy Efficiency and Sustainability IS a Financial Decision

Sally Grans Korsh, NACUBO
Lowell Rasmussen, University of Minnesota at Morris
Fred Rogers, Carleton College

Experienced business officers will share their financial stories in meeting energy efficiency and sustainability goals. These issues directly relate to a successful bottom line. Hear how a public and private institution addressed their building portfolios, systems, and budgets in ways that improved efficiency, sustainable value, and costs. Learn lessons from renewable and sustainable projects in a way that those responsible for analyzing and communicating information about an institution’s financial performance can understand.
2:00 pmPerformance Funding and Communication

Scott Pattison
Bob Shea, NACUBO

Reduced state appropriations for public higher education is a trend that will likely not reverse in the short term. This session will discuss the challenges faced by both campus business officers and the state budget officers.  Comfortable with budgets, finance and metrics, campus business officers and state budget officers need to employ a common language that gets them to their shared goal; a successful return on investment of taxpayer revenue in public higher education. Presenters will use the complexities of performance based funding models to illustrate how enhanced communication, planning and trust can and must develop between public higher education and their state government.
2:00 pmThe Confluence of Internal Audit, Compliance and Risk Management

Frank Bossle, Johns Hopkins University

Over the past decade internal audit at Johns Hopkins University has moved increasingly in the direction of facilitating, identifying, assessing and managing a broad range of regulatory and financial risks. This session covers the process of bringing together diverse areas within a complex environment to achieve meaningful and efficient integration between internal audit and departments. The result: an internal audit team that evaluates how well management controls risk, an oversight body that reviews risk areas and endorses changes, executives engaged in compliance, key staff working on meaningful issues, and a prepared institution. Hear how institutional risk management – strategic, operational financial and compliance – can and does work.
3:15 pmRefreshment Break
3:30 pmAccounting Principles Council Update

Peggy Arrivas, University of California Office of the President
Karen Craig, NACUBO Consultants and Speakers
Kim Kvaal, University of San Francisco
Sue Menditto, NACUBO

NACUBO’s Accounting Principles Council (APC) supports technical accounting, professional development, and industry advocacy. Concerning guidance jurisdiction, public and independent higher education is the only industry that is fairly evenly split between the FASB and GASB. Hear about APC industry comparability initiatives. Select accounting and reporting issues of interest to public and independent institutions will also be explored from the vantage point of college and university council members.
3:30 pmCredit Rating Analytics and Strategic Positioning

Pamela Clayton, Wells Fargo
Susan Fitzgerald, Moody's Investors Service

This panel will discuss key metrics used by credit rating agencies, specific issues that can give rise to rating problems, and strategies to address or prevent problems. Topics include the importance of balance sheet and income statement ratios in the rating process, how to address concerns when the income statement is stronger than the balance sheet (and vice versa), and how qualitative factors and quantitative metrics can impact a rating.
3:30 pmThe Accounting of RCM

Amy Douglas, Auburn University
Andrew Laws, Huron Consulting Group
Sharon Loiland, University of North Dakota Main Campus

Recent financial challenges have created a renewed interest in incentive based budgeting. As a result, higher education is turning to “contemporary” Responsibility Center Management (RCM) for resource allocation decisions. While much has been written about RCM, the questions raised in accounting circles are often overlooked. This session will attempt to fill that void by reviewing questions raised by controllers at newly minted RCM institutions – and the answers. Sample topics include cost allocation methods, general ledger reporting, fund balances, “taxing,” debt payments, and depreciation.

Tuesday, April 29

7:00 amContinental Breakfast
8:00 amThe State of Higher Education

Sue Hammersmith, Metropolitan State University

This veteran of higher education administration across several universities and states shares candid anthropological observations about higher education today.  The transformational changes faced by colleges and universities will be covered within the context of real time strategic planning; drawing upon personal experience to emphasize how to stay true to mission in turbulent times. In the interest of cooperation, Dr. Hammersmith will also help the audience understand the worldview of the President and Provost.  
9:15 amCommunicate to Persuade

Bill Dillon, NACUBO

Whether raising a teenager or persuading a dean to follow prescribed accounting practices, an effective college and university administrator should focus simultaneously on surviving the immediate encounter and elevating the longer-term relationship. Learn to recognize and respond to negotiating tactics and identify new more-positive approaches that best fit your personal management style.
9:15 amFinancial Statement Review for Private Institutions

Stuart Miller, Crowe Horwath LLP
Brian Zygmunt, Crowe Horwath LLP

Presenters will highlight common and less common financial reporting display and disclosures.  The discussion will point out how style and wording can impact audit field work, GAAP compliance, financial performance communication clarity, and user comprehension.
9:15 amFinancial Statement Review for Public Institutions

Pam Brenzing, Grand Valley State University
Vicki VanDenBerg, Plante & Moran, PLLC

An auditor and a preparer examine common reporting conventions and challenges in public higher education.  Hear lingering and recent issues that colleges and universities deal with in their general purpose external financial statements.  Presenters will review convention and examine opportunities to enhance presentation and disclosure for key stakeholders.
10:15 amBreak/Checkout
10:45 amData Mining/Fraud Detection

Jonathan Meyer, KPMG LLP

Are you drowning in a sea of digital data? Do you wish you could do more to identify and prevent fraud? Data analytics are powerful tools for determining the effectiveness of an institution’s internal controls and areas where there is heightened risk of fraud. In this session, participants will learn what data to analyze, what specific relationships to look for within a data set and what the results of those analytics mean.
10:45 amOMB's New Uniform Guidance

Bryan Dickson, NACUBO
Kim McCormick, Grant Thornton LLP

The Office of Management and Budget (OMB) has issued final guidance making substantial changes to federal grants management.  This session will provide an overview of the changes to administrative requirements, cost principles and audit requirements.
12:00 pmProgram Adjourns

Program Overview

2014 Higher Education Accounting Forum
April 27-29, 2014

Estimated CPEs:15


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NACUBO is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

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