2019 Compliance Supplement – A Summary of Major Changes: What Auditees Need to Know

Each year, the Office of Management and Budget (OMB) issues a 2 CFR Part 200, Appendix XI Compliance Supplement (Compliance Supplement). The Compliance Supplement provides a road map auditors should follow when performing a Single Audit (established under the Single Audit Act of 1984) and explains how to test the various applicable compliance requirements. Each […]

Permissible (and Impermissible) Political Acts by Not-for-Profit Employees

Working for a not-for-profit organization puts mission and meaning front and center for employees every day. However, there can be limiters associated with working at a not-for-profit. A charitable not-for-profit is prohibited from intervening in any political campaign, an act known as electioneering. What does this mean for the not-for-profit’s employees? Can they break free […]

Small Not-for-Profits: 10 Roles for the Board of Directors in Internal Control Oversight

An organization’s board of directors plays a unique and important role in providing the internal control oversight. Internal control is defined by COSO1 as a “process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance.” It is […]

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