This new course provides tools to assist counties which provide funding as a pass-through entity to various subrecipient nonprofit organizations.  Participants will discuss the concepts of indirect costs vs. supporting services and program costs vs. direct costs as well as criteria to consider when reviewing financial statements in conjunction with program reports.  Participants will also discuss the uses of performance measures and the effect of the Uniform Guidance on subrecipient monitoring.  Participants should bring questions about nonprofit financial statements they have encountered as part of their review and analysis of nonprofit financial statements.  Eligible for CPE credits for CPAs and MCLE credits for members of the bar.

Instructor:  Laura Lindal, CPA, is an experienced auditor and an instructor for the California CPA Education Foundation.

Sacramento