Skip to main content

Become an effective tribal professional! This four-day cohort program provides the opportunity to connect with other tribal peers while gaining knowledge and experience to help become a more effective tribal finance/accounting professional and leader.

 

You will have the opportunity to interact with and learn from other tribal finance/accounting professionals throughout the state and across the country.

 

Register here

 

 

Who should attend:

  • Entry-level employees in tribal financial positions.
  • Professionals who need to acquire increased knowledge regarding tribal finance and accounting (i.e. accountants, lawyers, bankers, etc.) .
  • Elected tribal officials and leaders who wish to better understand the financial side of a business decision. 

 

Featured Speakers

 

  • Agenda: Tuesday, May 16
    Tuesday Agenda
    Time Session Speaker
    7:30–8:00 a.m. Registrations  
    8:00–9:30 a.m. Program Welcome Rachel Domnick, Instructor of Professional Practice, School of Accounting
    8:15–10:00 a.m. Introduction to Federal Indian Law
    Theme:  Introduction to Tribal Law
    CPE: Technical, Business Law    		 James Nichols, Attorney, The Jacobson Law Group, St. Paul, MN
    10:00–10:15 a.m.  Break  
    10:15–11:45 a.m.  Legal Infrastructure of Tribal Enterprises
    Theme: Introduction to Tribal Law
    CPE: Technical, Business Law    		 Wilda Wahpepah, Special Counsel, Sheppard Mullin, Washington, D.C.
    11:45 a.m.–12:45 p.m.  Lunch  
    12:45–2:15 p.m. Introduction to Tribal Government Accounting & Finance
    Theme: Introduction to Tribal Law
    CPE: Technical, Accounting (Governmental)    		 Joel Haaser, Managing Director, BKD, LLP, Tulsa, OK
    2:15–2:45 p.m. Internal Controls & Compliance, Fraud Protection
    Theme: Safeguarding the Tribe
    CPE: Technical, Accounting    		 Joel Haaser, Managing Director, BKD, LLP, Tulsa, OK
    2:45–3:00 p.m. Break  
    3:00–4:30 p.m. Internal Controls & Compliance, Fraud Protection (continued) Joel Haaser, Managing Director, BKD, LLP, Tulsa, OK
    4:30–5:30 p.m. Best Administrative Grant Practices and Compliance from Tribes
    Theme: Grants and Compliance
    CPE: Technical, Accounting    		 Alex Hontos, Partner, Dorsey & Whitney, LLP, Minneapolis, MN
    7:30–10 p.m. Networking Reception Keystone Lobby
  • Agenda: Wednesday, May 17
    Wednesday Agenda
    Time Session Speaker
    8:00–9:30 a.m. Overview of Government Accounting
    Theme: Introduction to Tribal Finance and Accounting
    CPE: Technical, Accounting (Governmental)    		 Michael Madsen, Senior Manager, BKD, LLP, Tulsa, OK
    9:30–9:45 a.m. Break  
    9:45–10:15 a.m.  Overview of Government Accounting (continued) Michael Madsen, Senior Manager, BKD, LLP, Tulsa, OK
    10:15–11:15 a.m.  Auditing Processes and Regulations/Preparing for an Audit
    Theme: Safeguarding the Tribe
    CPE: Technical, Accounting (Governmental)    		 Gwen Zech, Baker Tilly Virchow Krause, LLP, Austin, TX
    11:15-11:30  a.m.  Break  
    11:30–12:30 p.m. Auditing Processes and Regulations/Preparing for an Audit (continued) Gwen Zech, Baker Tilly Virchow Krause, LLP, Austin, TX
    12:30-1:30 p.m.  Lunch  
    1:30–3:00 p.m. Importance of Finance and Overview of Tribal Financial Statements
    Theme: Introduction to Tribal Finance and Accounting
    CPE: Technical, Finance    		 Gwen Zech, Baker Tilly Virchow Krause, LLP, Austin, TX
    3:00-3:15 p.m. Break  
    3:15–4:15 p.m. Importance of Finance and Overview of Tribal Financial Statements (continued) Gwen Zech, Baker Tilly Virchow Krause, LLP, Austin, TX
    4:15–5:15 p.m. Effective Record Keeping at Your Tribe
    Theme: Grants and Compliance
    CPE: Technical, Accounting    		 Hattie Mitchell,CPA, Senior Manager, Tribal Consultant, REDW, Phoenix, AZ
    7:30–10 p.m. Networking Reception Keystone Lobby
  • Agenda: Thursday, May 18
     Thursday Agenda
    Time Session Speaker
    8:00–9:30 a.m. IRS Tribal Government Tax Guide
    Theme: Safeguarding the Tribe
    CPE: Technical, Accounting (Governmental)
    		 Hattie Mitchell,CPA, Senior Manager, Tribal Consultant, REDW, Phoenix, AZ
    10:00–10:15 a.m. Break  
    10:15–11:45 a.m. Cost Principles for Tribes
    Theme: Grants and Compliance
    CPE: Technical, Accounting
    		 Hattie Mitchell,CPA, Senior Manager, Tribal Consultant, REDW, Phoenix, AZ
    11:45 a.m.–12:45 p.m.  Lunch  
    12:45–3:00 p.m.  Federal General Uniform Administrative Requirements
    Theme: Grants and Compliance
    CPE: Technical, Accounting
    		 Hattie Mitchell,CPA, Senior Manager, Tribal Consultant, REDW, Phoenix, AZ
    3:00–3:15 p.m.   Break  
    3:15–4:00 p.m. Closing Out Grants
    Theme: Safeguarding the Tribe
    CPE: Technical, Accounting (Governmental)    		 Hattie Mitchell,CPA, Senior Manager, Tribal Consultant, REDW, Phoenix, AZ
    4:00–6:00 p.m. Ethics for Accounting and Finance Professionals
    Theme: Safeguarding the Tribe
    CPE: Non-Technical, Ethics    		 Rachel Cox, MS, CPA, Clinical Faculty, School of Accounting, Oklahoma State University
    7:30–10 p.m. Networking Reception Keystone Lobby
  • Agenda: Friday, May 19
     Friday Agenda
    Time Session Speaker
    8:00–9:00 a.m. Preparing Budgets
    Theme: Essential Topics
    CPE: Technical, Accounting     		 Rachel Domnick, Instructor of Professional Practice, School of Accounting, 
    9:00–9:30 a.m. Indirect Cost Rate Calculation and Negotiation Process
    Theme: Grants and Compliance
    CPE: Technical, Accounting     		 Scott Huebert, Partner, Finley & Cook, Shawnee
    9:30–9:45 a.m. Break   
    9:45–11:15 a.m. Indirect Cost Rate Calculation and Negotiation Process (continued) Scott Huebert, Partner, Finley & Cook, Shawnee
    11:15–11:30 a.m. Break  
    11:30–12:30 p.m. SEFA - Schedule of Expenditures of Federal Awards
    Theme: Grants and Compliance
    CPE: Technical, Accounting 
    		 Becky Carter, Accounting Manager, Finley & Cook, Shawnee, OK
    12:30–1:30 p.m. Lunch and Certificate Presentation  
  • Credit information
    CEU and CPE credits available
    The following CPE Subject Areas are reflected in this program: 13.0 CPE credits of Accounting; 13.0 CPE credits of Accounting (Governmental); 5.4 CPE credits of Auditing (Governmental); 5.2 CPE credits of Business Law; 3.0 CPE credits of Finance; 3.0 CPE credits of Regulatory Ethics; and 3.0 CPE credits of Taxes. 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 Center for Future of Work, Oklahoma State University, 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
    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.
    OSU Credit Course Option
    Please note that you 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.
  • Objectives
    Topics
       
    Auditing Processes and Regulations/Preparing for an Audit Many tribes consider their audit to be a necessary evil; it has to be done, but it disrupts their day-to-day operations. This session will break down the audit process and explain the various components of the audit, including providing insight into the different processes as it relates to the single audit as well as the financial audit. This session will also emphasize incorporating schedules and checklists into your monthly and year-end close process which can then be provided to your auditor as part of your PBC (Prepared By Client) list.
    • 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 The federal government awards grants and other assistance awards for more than $500 billion annually. With those funds come a host of compliance obligations, regulatory and statutory requirements, and the potential for audits, enforcement actions, and investigations. This presentation will provide an overview of the rules of the road for federal grantees – the OMB Uniform Guidance – with an emphasis on those areas that create the most headache for tribes and create regulatory risk. This session will also introduce some of the types of federal grant programs most relevant to tribes, including the Indian Housing Block Grant and Indian Community Development Block Grant.
    • 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 In this section, attendees will hear what tribal preparations are needed for the final months of participation in a federal grant. The topics covered include a suggested timeline to implement at your tribe, what tribes should consider regarding personnel responsibilities, no-cost extensions, fulfilling matching requirements, financial closeouts, and program elements.
    • 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 This section provides an introduction to the cost principles that apply to tribal governments and other tribal-federal award recipients outlined in the OMB Uniform Guidance. This training will cover general principles governing cost – including costs that require prior approval, direct cost charging, indirect cost groupings and proper allocation bases. It will also identify unallowable costs, how to properly document expenses, and how agencies apply the costs principles as they administer the grant and cooperative agreement.
    • 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 This session aims to assist tribal governments in understanding what information they are required to maintain and how having an accurate recording of information not only fulfills the OMB Uniform Guidance requirements but also protects the tribe.
    • 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 This session uses interactive case studies to explore methods for resolving ethical dilemmas. The session covers obstacles to making and carrying out ethical decisions, identifies pitfalls in ethical decision making and includes questions that can help clarify appropriate routes for dealing with dilemmas.
    • 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 The OMB Uniform Guidance (2 CFR § 200) streamlined and consolidated government requirements for receiving and using federal funds. 
    • 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 It is crucial for the Tribe to be financially literate to best utilize its resources for the betterment of its people. Financial education efforts are linked to economic incentives. Government accounting standards and principles and how they are applied to tribes will be presented. This session will help leaders understand financial statements, including the statement of net position (balance sheet) and the statement of activities (income statement). This session will also help leaders understand the flow of information included in the financial statements, including required supplemental information and financial statement disclosures.
    • Recognize the financial statements included in Governmental Funds, Proprietary Funds, and Fiduciary Funds
    • Identify the 2 methods of reporting Component Units
    Indirect Cost Rate Calculation and Negotiation Process Indirect Cost can inevitably benefit your grant funded programs and organization fiscal health. Understanding these costs and how to manage them will help you prepare accurate budgets for your funding agencies. Most importantly, you will gain a thorough understanding of how Indirect Cost is charged to the programs, how the Tribe spends those dollars, and why it is so important to the Tribe.
    • 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 Internal controls are the key to success so an entity’s governing elected officials or board of directors, management and personnel may receive some assurance regarding achievement of objections related to operations, reporting and compliance matters. The objectives are affected by a control environment, risk assessment, control activities, information and communication and monitoring. Fraud prevention is an ongoing cycle involving monitoring, detection, management of cases and learning to prevent further fraud in the future. Learn to recognize and protect finances when possible to avoid being vulnerable and take preventive measures to avoid risk. 
    • Define internal controls
    • Recognize the COSO framework components and definitions
    • List the primary areas of internal controls
    Introduction to Federal Indian Law This session will help you understand the basic framework of Federal Indian law, including tribal jurisdiction, Indian land holdings, and sovereign immunity. These concepts will be explored through a discussion of economic development in Indian Country.
    • 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 Corporate finance and tribal finance has many similarities. However, tribal finance and accounting has its own particular characteristics. This session is an introduction to tribal finance and the anomalies associated with tribal finance operations. The objective of accounting is to collect, analyze and communicate financial information to financial statement users for decision-making and to raise and invest funds for their businesses. As the tribal financial and/or accounting officer, one must be as objective as possible and help others understand the financial scene in making political and financial decisions.
    • 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 This session provides an overview of the IRS Division for Tribal Governments and its tribal specific publications that impact tribes, including guidance on Tribal Council member payments, payments to election boards, payments to tribal boards or committees, per capita payments, tribal gaming reporting – tips and winnings, 1099 versus W-2’s, and the Indian Tribal Governmental Tax Status Act. Also reviewed will be tribal government pensions under the Pension Act, and the Tribal General Welfare Exclusion Act provisions.
    • 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 This session will explore the tribal and federal laws applicable to the creation and operation of a tribal government and its economic enterprises.
    • 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 All tribal nations need to be able to provide accurate, current and complete financial disclosures.  This session will address government funds, proprietary funds, and fiduciary funds. Government fund accounting may include the general fund, special revenue funds, capital projects, debt service, and permanent funds. Proprietary funds (enterprise funds) address the fact that tribes charge customers for the services it provides (external customers, or members/units of tribes). Fiduciary funds are used to report assets held in a trustee or agency capacity. Other accounting fundamentals covered in this session include budgeting, general journal, general ledger, statement of net position, statement of activities, accounts payable, payroll, receipts, cash vs. accrual accounting methods, etc.
    • 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 Budgets are important to the operation of an enterprise whose budget cycle may include preparation and submission, approval, execution and audit and evaluation. In this course, you will gain an introduction to the budget process and learn elements of a budget cycle. You will learn about a mid-year budget review and year end budget review. Budget tools and a review of a budget worksheet will also be covered. 
    • 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 The Schedule of Expenditures of Federal Awards (SEFA) is a report detailing the federal money spent by each agency during the audit period. This report is a vital piece of information for the auditors in their planning of your annual audit. 
    • Recognize components of the SEFA schedule workpaper
    • Identify how this report is used by federal agencies
  • Sponsors

    Premier sponsors

    Silver sponsor

  • Sponsorship information

    Premier Sponsor

    $5,000 (Gift $2,940; Non-Gift $2,060) 

    Combination sponsorship for all the below tribal events:

    • Online Introductory Tribal Finance and Accounting Certificate Program | Jan.-March 2023
    • Up to 5 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website
    • Opportunity to be recognized on marketing emails to participants
    • Receive copy of attendee list

    • Introductory Tribal Finance and Accounting Certificate Program | May 16-19, 2023
    • Up to 5 pages of sponsoring company's information inserted in each participant's binder
    • Three reservations for each lunch (4) and each evening reception (3)
      Sponsoring company mentioned from the podium during the welcome
    • Prominent display of company's name and logo on event signage, binder materials, and website
    • Opportunity to speak to participants regarding company's products/services
    • Receive copy of attendee list
    • Optional booth

    • Virtual Intermediate Tribal Finance and Accounting Certificate Program | Oct.-Nov. 2022
    • Up to 5 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website
    • Opportunity to be recognized on marketing emails to participants
    • Receive copy of attendee list

    • Virtual Tribal Finance and Accounting Conference | October 27, 2022
    • Receive 10 registrations to attend the virtual conference
    • Receive electronic materials for the conference
    • Prominent display of company's name and logo on conference materials and website
    • Sponsoring company will have an opportunity to play a 3-minute promotional video
    • Opportunity to be recognized on marketing emails to participants

     

    Gold Sponsor

    Individual sponsorship for one of the below tribal events:

    • Online Introductory Tribal Finance and Accounting Certificate Program | Jan.-March 2023 | $1,000
    • Gift $1,000; Non-Gift $0
    • Up to 5 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website
    • Opportunity to be recognized on marketing emails to participants
    • Receive copy of attendee list

    • Introductory Tribal Finance and Accounting Certificate Program | May 16-19, 2023 | $2,000
    • Gift $690; Non-Gift $1,310
    • Up to 5 pages of sponsoring company's information inserted in each participant's binder
    • Three reservations for each lunch (4) and each evening reception (3)
    • Sponsoring company mentioned from the podium during the welcome
    • Prominent display of company's name and logo on event signage, binder materials, and website
    • Opportunity to speak to participants regarding company's products/services
    • Receive copy of attendee list
    • Optional booth

    • Virtual Intermediate Tribal Finance and Accounting Certificate Program | Oct.-Nov. 2022 | $1,000
    • Gift $1,000; Non-Gift $0
    • Up to 5 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website
    • Opportunity to be recognized on marketing emails to participants
    • Receive copy of attendee list

    • Virtual Tribal Finance and Accounting Conference | October 27, 2022 | $1,500
    • Gift $750; Non-Gift $750
    • Receive 10 registrations to attend the virtual conference Receive electronic materials for the conference
    • Prominent display of company's name and logo on conference materials and website
    • Sponsoring company will have an opportunity to play a 3-minute promotional video
    • Opportunity to be recognized on marketing emails to participants

     

    Silver Sponsor

    Individual sponsorship for one of the below tribal events:

     

    • Online Introductory Tribal Finance and Accounting Certificate Program | Jan.-March 2023 | $500
    • Gift $500; Non-Gift $0
    • Up to 3 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website

    • Introductory Tribal Finance and Accounting Certificate Program | May 16-19, 2023 | $1,000
    • Gift $460; Non-Gift $540
    • Up to 3 pages of sponsoring company's information inserted in each participant's binder
    • Two reservations for each lunch (4) and each evening reception (3)
    • Sponsoring company mentioned from the podium during the welcome
    • Prominent display of company's name and logo on event signage, binder materials, and website

    • Virtual Intermediate Tribal Finance and Accounting Certificate Program | Oct.-Nov. 2022 | $500
    • Gift $500; Non-Gift $0
    • Up to 3 pages of sponsoring company's information inserted in each participant's digital binder
    • Prominent display of company's name and logo on conference materials and website

    • Virtual Tribal Finance and Accounting Conference | October 27, 2022 | $750
    • Gift $375; Non-Gift $375
    • Receive 5 registrations to attend the virtual conference
    • Receive electronic materials for the conference
    • Prominent display of company's name and logo on conference materials and website

    *Make checks payable to the OSU Foundation
    * The IRS requires us to inform you the extent to which your gift for this event is tax deductible. The fair market value of benefits you will receive is listed within each level; therefore, the amount of your gift greater than the benefit amount listed may be considered tax deductible. Consult a tax professional for guidance on how this applies to you or your company.
  • Awards
    • 2019 University Professional and Continuing Education Association (UPCEA) Central Region Outstanding Noncredit Program Award
    • 2019 Conference on Management and Executive Development (CMED) Peer Choice Best Custom Program Award
    • 2020 University Professional and Continuing Education Association (UPCEA) National Outstanding Noncredit Program Award
    • 2021 Native American Finance Officers Association (NAFOA) Education Program of the Year Award
  • 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 cepd@okstate.edu. CEPD will send you an email confirming your cancellation and refund if applicable.

    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.
Back To Top
Back To Top
MENUCLOSE