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Further your tribal accounting knowledge.Oct. 17 - Nov. 9, 2023

 Connect with peers and gain further knowledge and experience to become a more effective tribal finance and accounting professional and leader.


More Information

This four-week program is presented virtually via live Zoom sessions. Particpants can expect to dedicate two, three-hour days per week to completing the program. Interact with and learn from other tribal finance and accounting professionals throughout the state and beyond. Participants can receive up to 25 hours of CPE credit.

 

Who should attend?

Agenda, Credit, Learning Objectives and Sponsors

  • Agenda: Week One
    Time Session Speaker
    Day One Oct. 17  
    1–2:30 p.m. Financial Statements and Interpreting Data
    CPE: Technical, Accounting
    Nancy Titus-Piersma, instructor of professional practice, department of finance, OSU Spears School of Business
    Eli McIntosh, Chief Executive Officer, McIntosh Consulting - Tahlequah, Oklahoma
    2:30–4 p.m. Financial Leaders to Educate/Teach Non-Financial Leaders
    CPE: Technical, Accounting
    Nancy Titus-Piersma, instructor of professional practice, department of finance, OSU Spears School of Business
    Eli McIntosh
    , Chief Executive Officer, McIntosh Consulting - Tahlequah, Oklahoma
    Day Two Oct. 19  
    1–4 p.m. Using Financial Date in Accounting
    CPE: Finance - Technical
    David Carter, instructor of professional practice, department of Ffnance, OSU Spears School of Business
    Joel Haaser,
    Partner, FORVIS - Tulsa, Oklahoma
  • Agenda: Week Two
    Time Session  Speaker
    Day One Oct. 24  
    12:30-4:30 p.m. OSU Tribal Finance and Accounting Conference TBA
    Day Two Oct. 26  
    1–4 p.m. Process Improvements for the Finance and Accounting Department
    CPE: Finance - Technical
    Audrey Gramling, professor, Anadarko Petroleum Corporation Endowed Chair, OSU School of Accounting
    Joel Haaser, Partner, FORVIS - Tulsa, Oklahoma
  • Agenda: Week Three
    Time Session Speaker
    Day One Oct. 31  
    1–4 p.m. Principles and Standards - Tribal Governmental Accounting
    CPE: Finance - Technical
    Hattie Mitchell, senior manager, REDW - Phoenix, Arizona
    Day Two Nov. 2  
    1–2:30 p.m. Internal Controls, Managing and Budgeting of Tax Revenues
    CPE: Taxes - Technical
    Hattie Mitchell, senior manager, REDW - Phoenix, AZ
    Lindsay Dobson, accounting specialist manager, REDW - Oklahoma City, Oklahoma
    2:30–4 p.m. Tribal Revenues Taxes and Payments
    CPE: Taxes - Technical
    Hattie Mitchell, senior manager, REDW - Phoenix, Arizona
  • Agenda: Week Four
    Time Session Speaker
    Day One Nov. 7  
    1–2 p.m. Fraud Prevention and Detection
    CPE: Regulatory Ethics - Technical
    Jerry Roberts, business assurance senior manager, Tribal and Gaming Practice, Moss Adams
    2–3 p.m. How to Create a Cashflow Statement
    CPE: Management Services - Technical
    Jerry Roberts, business assurance senior manager, Tribal and Gaming Practice, Moss Adams
    3–4 p.m. Fair Value Accounting of Investments
    CPE: Special Knowledge - Technical
    Jerry Roberts, business assurance senior manager, Tribal and Gaming Practice, Moss Adams
    Day 2 November 9  
    1–2 p.m. Ethics
    CPE: Behavioral Ethics - Non-Technical
    Rachel Cox, instructor of professional practice, school of sccounting, OSU Spears School of Business
    2–3 p.m. Introduction to Tribal Investments & Treasury Management
    CPE: Management Services - Technical
    Lars Landrie, partner, Moss Adams
  • Available Credit

    CEU and CPE Credit

    The following CPE Subject Areas are reflected in this program:

    • 3.0 CPE credits of Accounting
    • 1.0 CPE credits of Behavioral Ethics
    • 9.0 CPE credits of Finance
    • 3.0 CPE credits of Management Services
    • 1.0 CPE credits of Regulatory Ethics
    • 1.0 CPE credits of Special Knowledge
    • 3.0 CPE credits of Taxes
    • 3.0-4.0 CPE credits of Undecided.

    Upon successful completion of the program, participants will receive a total of 24 hours of CPE credit. Participants are required to attend and participate in each complete session to receive CPE credit.

     

    The program content is appropriate for business professionals from entry level to mid-level managers. For CPE purposes, the knowledge level of the course is "intermediate." There is no prerequisite education/experience or advance preparation required for participating in the program. Instructional delivery method—Group Live: Synchronous learning in a group environment with real time interaction of an instructor or subject matter expert that provides the required elements of attendance monitoring and engagement.

     

    The Oklahoma State University Center for Future of Work 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: www.nasbaregistry.org

  • Learning Objectives

    Financial Statements and Interpreting Data

    Attendees will:

    • Review the information presented on financial statements
    • Analyze data on financial statements

    Developing a Toolkit to Help Financial Leaders to Educate/Teach Non-Financial Leaders

    Attendees will:

    • Discuss and describe the goal of the financial manager
    • Identify the implications for decision-making

    Using Financial Data in Accounting

    Attendees will:

    • Review the unique characteristics between finance and accounting matters
    • Identify and analyze common financial ratios and scenarios. Identify and understand the accounting standards that require the use of certain financial ratios

    Process Improvements for the Finance and Accounting Department

    Attendees will:

    • Identify and analyze risks to reliable financial reporting
    • Develop and manage appropriate responses to risks to reliable financial reporting

    Principles and Standards — Tribal Governmental Accounting

    Attendees will:

    • Debt
    • Capital assets
    • Investments
    • Fiduciary funds
    • Revenue recognition, government
    • Expenditure recognition, government

    Internal Controls, Managing and Budgeting of Tax Revenues

    Attendees will:

    • Discuss accounting recognition for taxes from GASB standards
    • Discuss the use of tax revenues and accounting per GASB standards
    • Review budgeting and monitoring of tax revenues and uses
    • Identify internal controls for administering tax revenue programs

    Tribal Revenues Taxes and Payments

    Attendees will:

    • Identify the types of tax revenues that governments assess, and the typical tax revenues they may enact
    • Review the types of federal taxes and some state taxes that tribes are required to pay, including the IRS published guidance for Tribes
    • Discuss what state/tribe tax revenue sharing agreements are and review a couple of examples of such agreements

    How to Create a Cash Flow Statement

    Attendees will:

    • Identify the importance of utilizing a cash flow pro forma statement during the budgeting process
    • Review how to estimate cash inflows and outflows to plan for future financing and investing opportunities
    • Examine the importance of properly managing cash flows, updating projections and communicating unfavorable variances to those charged with governance

    Fair Value Accounting of Investments

    Attendees will:

    • Examine key provisions for reporting investments at fair value in GASBS 72 Fair Value Measurement and Application and GASBS 90 Majority Equity Interests
    • Review how to read and understand the disclosure requirements for investments
    • Identify the financial reporting requirements for your Tribe’s investments and when to reach out

    Fraud Prevention and Detection

    Attendees will:

    • Identify key risks of fraud that impacts Tribal governments and how to be prepared
    • Discuss examples of fraud and what safeguards could have been implemented to mitigate the risk
    • Review the difference between key internal controls that prevent and detect fraud versus accounting processes that add little value

    Ethics

    Attendees will:

    • Review how effective tribal governance determines the extent of deviation from ethical principles
    • Identify how there is extraordinary pressure that people face every day and the importance of effective internal controls within a tribe
    • Discuss ethics program orientation types that can be adopted by a tribe and why some are more effective than others

    Introduction to Tribal Investments and Treasury Management

    Attendees will:

    • Identify the basics of investment asset classes and portfolio asset classes
    • Review portfolio allocation and construction
    • Review how to create an Investment Policy Statement
    • Examine short-term vs. long-term investment strategies
  • Sponsors
    Premier:

    Learn more about sponsorship levels and/or let us know you would like to be a sponsor:

    Sponsorship Levels

    I Want to Sponsor

Program Policies

 

If a participant would like to cancel her/his registration less than 10 days prior to the program, you are welcome to send a substitute. A refund is available given notification no later than 11 days prior to the program. If you are cancelling your registration or transferring your registration to a colleague, please contact the OSU Center for Future of Work, at 405-744-5208 or cfw@okstate.edu.  The CFW will send you an email confirming your cancellation and refund if applicable.

 

For more information regarding administrative policies such as complaints, please contact the assistant program manager, Lindsey Ray at 405-744-5208 or lindssk@okstate.edu. The program content is appropriate for entry level employees and those looking to gain an understanding in tribal finance and accounting.

 

For CPE purposes, the knowledge level of the course is "basic". There is no prerequisite education/experience. A pre-test will be shared with program participants by the program administrator after registration and prior to attendance.

 

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