CEU and CPE Credit

The following CPE Subject Areas are reflected in this program:

• 13 CPE credits of Accounting
• 13 CPE credits of Accounting (Governmental)
• 5.4 CPE credits of Auditing (Governmental)
• 5.2 CPE credits of Business Law
• 3 CPE credits of Finance
• 3 CPE credits of Regulatory Ethics
• 3 CPE credits of Taxes
• Optional: 2 Hours of undergraduate credit

Upon successful completion of the program, participants will receive a total of 45.6 hours of CPE credit. Participants are required to attend and participate in each complete session to receive CPE credit. 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

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Earn a Digital Badge

Participants are eligible to receive the OSU Introductory Tribal Finance and Accounting Digital Badge, which requires program completion to be added to your portfolio. The badge will note the sessions covered and serve as a validation of accomplishments, skills and quality you have learned throughout this program. In order to receive a certificate of completion, the participant must attend at least 90 percent of the program. At the end of this program, participants will complete the Qualified Assessment and must receive a score of 70% or higher.

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OSU Course Credit

Participants also have the option of enrolling in this course for Oklahoma State University credit. Some tribal organizations may have funds set aside specifically for credit courses and your organization may view this program as a good option to use the funds. If you would like to take this course for OSU credit, please contact us.

Auditing Processes and Regulations/Preparing for an Audit

Attendees will:

• Identify the tasks involved in preparing for an audit
• Recognize schedules and checklists for the monthly and year-end close-out process

Best Administrative Grant Practices and Compliance from Tribes

Attendees will:

• Identify the intent of what is the meaning of the Super Circular
• List what the potential impacts of your organization are to noncompliance of a grant
• Name at least two ways you can keep the mandatory disclosure rule and avoid harm to your organization

Closing Out Grants
Attendees will:

• Recognize the components of a grant lifecycle
• Identify components and important issues of grant management and grant close-outs
• List components in the case study of FEMA to identify problems and solutions that could occur in the grant award and compliance process

Cost Principles for Tribes
Attendees will:

• Identify the concepts central to federal cost principles
• Distinguish costs associated with direct and indirect costs
• List cost principles and support answers on direct and indirect costs with citations

Effective Record Keeping at Your Tribe
Attendees will:

• Recall what a “record” is in today’s tribal government
• Identify federal grant and self-determination record retention time requirements
• Recognize records a tribe is required to keep to maintain a strong financial management system

Ethics for Accounting and Finance Professionals
Attendees will:

• Recall definition of “ethics”
• Name at least five of the 10 steps in the AICPA’s Ethical Decision-Making Model
• Identify six pillars of the AICPA code

Federal General Uniform Administrative Requirements
Attendees will:

• Identify the key Uniform Grant Guidance Subparts
• Distinguish and recognize key aspects in regard to cost principles, record keeping, indirect costs and close out grants

Importance of Finance and Overview of Tribal Financial Statements
Attendees will:

• Recognize the financial statements included in Governmental Funds, Proprietary Funds, and Fiduciary Funds
• Identify the two methods of reporting Component Units

Indirect Cost Rate Calculation and Negotiation Process
Attendees will:

• Recognize the definition of indirect cost
• Recall how an indirect cost rate is determined
• Identify indirect costs and how they are charged to programs

Internal Controls & Compliance, Fraud Protection
Attendees will:

• Define internal controls
• Recognize the COSO framework components and definitions
• List the primary areas of internal controls

Introduction to Federal Indian Law
Attendees will:

• Recall what the term Federal Indian Law refers to
• Recognize the different powers of Tribal Sovereignty
• List what purposes tribal gaming net revenues are to be used for

Introduction to Tribal Government Accounting & Finance
Attendees will:

• Identify the characteristics that an organization may have one or more of to be a governmental organization
• Recall examples of legally separate entities in financial reporting
• Recognize the unique aspects of tribes that impact financial management

IRS Tribal Government Tax Guide
Attendees will:

• Recall W2 and 1099 filings
• Identify tribal government pensions under the Pension Act as taxable or non-taxable
• Recognize the Tribal General Welfare Exclusion Act provisions

Legal Infrastructure of Tribal Enterprises
Attendees will:

• Understand and identify the tribal and federal laws applicable to the creation and operation of tribal business entities
• Identify the tribal laws that might be necessary for economic development and financing business transactions
• Identify three important aspects of federal Indian law that impact tribal businesses

Overview of Government Accounting
Attendees will:

• List the three bases of accounting and identify which is not used in GAAP
• Match each fund type as either a Governmental Fund, a Proprietary Fund, or a Fiduciary Fund and what basis of accounting those funds use

Preparing Budgets
Attendees will:

• Recall the budgeting calendar cycle
• Match the components in mid-year and year-end budget reviews
• Recognize budget tools and their levels

SEFA – Schedule of Expenditures of Federal Awards
Attendees will:

• Recognize components of the SEFA schedule workpaper
• Identify how this report is used by federal agencies

Premier

• BancFirst
• FORVIS
• RSM US

 

Silver

• Wipfli

 

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

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