I attended the CLA conference in Anaheim this week. Had a great time. It was a blast visiting with a lot of the lenders and other CPA firms serving the nonprofit community. (Yes, yes, you can pray for me that I enjoy visiting with accountants and bankers.)
General sessions were superb as usual. The selection of breakout sessions was good (not superb as in the past, but still very good).
Here are a few topics for posts to I want to write soon.
Resource books
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Posted by Jim Ulvog
Is the possibility of jail the only bad thing in store for a CPA accused of insider trading?
No way. There are a lot of really bad consequences visible on the horizon.
Background in one sentence
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Posted by Jim Ulvog
In a major embarrassment for one particular CPA firm and all CPAs in general, last week a partner from one of the Big 4 firms was indicted for conspiracy to commit insider trading.
Mr. Scott London, formerly a partner with KPMG, was indicted by the US government and charged with insider trading by the SEC in the context of allegedly passing information about his clients to a buddy who allegedly traded on the info. He obtained that information as a part of his role as a senior level audit partner.
Several posts at my other blog, Attestation Update, talk about the story as it developed during the week. Here’s the posts in chronological order: Read the rest of this entry »
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Posted by Jim Ulvog
Previous post discussed the specifics of two businesses that are thinking about dropping their health insurance in 2014 and paying the penalties under ACA.
Now to get a feel for the impact on NPOs, I’ll revise that analysis by adjusting the data we see there to an NPO.
First scenario – currently providing health insurance to some staff
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Posted by Jim Ulvog
Two businesses talked to the Wall Street Journal about the possibility they may drop health coverage for their employees next year. Let’s look at their numbers.
I’ve been wanting to write about the implications of dropping out of the mandatory health care coverage. Obviously, I can’t use as an illustration any of the organizations I’m familiar with.
So when the WSJ had a discussion today, I found some public numbers we can work with. The article is Some Small Businesses Opt for the Health-Care Penalty.
The data
I’ll quote just enough of the article to get the basic data on the table: Read the rest of this entry »
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Posted by Jim Ulvog
I frequently get requests from ministries for names of other professionals who could assist with particular needs.
As a public service to the wider non-profit community, I thought it would be helpful to publish a list of the firms I mention most often.
Attorneys: Read the rest of this entry »
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Posted by Jim Ulvog
He is risen! He is risen indeed!
This morning my wife and I attended a sunrise service. Haven’t done that for many years. A wonderful way to celebrate this day. On our way to celebrate with our church family momentarily.
Here’s a selection of 4 videos to help your celebration:
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Posted by Jim Ulvog
Without the horror and injustice of the crucifixion, there is no resurrection.
Easter is proof that the sacrifice on Friday was accepted and the price for salvation was paid.
(link: http://www.youtube.com/watch?feature=player_embedded&v=YByT6wfdhJs)
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Posted by Jim Ulvog
If you work in the finance area of a nonprofit with operations overseas, you already know there are lots of risks you have to manage. Risks of having cash moving around have gone up this week.
If you haven’t been following the banking fiasco in Cyprus, might be wise to pay attention for several reasons
First, it’s a good learning tool.
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Posted by Jim Ulvog
….you might want to read this:
Libel in the Blogosphere: Some Preliminary Thoughts by Glenn Reynolds. It’s a free download. Only 14 pages long.
Although the paper was written in 2006, it is remarkably current.
Full disclosure time. Yes, I have a biased and vested interest in the idea of not suing bloggers. Take my comment with whatever size grain of salt you wish.
The biggest issue to consider is the pushback you may receive from the rest of the blogosphere if you even threaten a blogger.
A few minor points are that most bloggers don’t have enough of a deep pocket to make litigation worthwhile and you can probably get a near instantaneous correction with a polite request.
Back to the major issue.
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Posted by Jim Ulvog
(Cross-post from my other blog Attestation Update.)
I’ve been using Evernote for about two months now. It is a great tool to store internet articles, PDF documents, and other files.
It gives you a great way to store, access, and search those interesting web articles you would like to look at again.
Charles Hall, at CPA-Scribo introduces Evernote for CPAs:
Evernote is a game-changer for CPAs.
It is every bit as useful for someone in the NPO world. Mr Hall continues: 
Read the rest of this entry »
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Posted by Jim Ulvog
5.5 per year in the county of San Francisco.
Plus a large increase in the number of ER visits.
That is the statistical conclusion from the Grocery Bag Bans and Foodborne Illness study by Professors Klick and Wright. You can download the study for yourself at the link in the previous sentence.
(Why is this post here instead of one of my other blogs since it is a bit off-topic from the focus here? Two reasons. First, my unintended consequence discussion is on this blog. Second, this illustrates the concept of unintended consequence which has huge implications for the missions community.)
In his article The Disgusting Consequence of Plastic-Bag Bans, Ramesh Ponnuru summarizes the study as follows: Read the rest of this entry »
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Posted by Jim Ulvog
I’m working on publishing my next book at Amazon. Have the editing and formatting done. Getting it into the Kindle system this evening.
The title is Tragedy of Fraud - The Ripple Effects from Fraud and the Wages Earned.
Hope to have it available Wednesday or Thursday.
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Posted by Jim Ulvog
Tragedy of Fraud – The Ripple Effects from Fraud and the Wages Earned will be released soon in Kindle format. This is a compilation of blog posts about the damage caused by fraud. It will also discuss the fraud triangle.
The sections of the book are: Read the rest of this entry »
2 Comments | Auditing, Books you might enjoy, Fraud, Other stuff | Tagged: fraud | Permalink
Posted by Jim Ulvog
Previous post here suggesting using a blog as a website if the needs for a website are very simple.
Cost
The costs are surprisingly low. Apart from the time needed to learn the software and set up the blog, here are the likely costs: Read the rest of this entry »
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Posted by Jim Ulvog
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