Frequent Frauds Found in Governments and Not For Profits [FFGN Fbx]

Full Description

Frequent Frauds Found in Governments and Not-for-Profits

November 16, 2012

Location:
Fairbanks, Alaska

$295 Member Fee
$445 Non Member Fee
$30 Discount for AICPA Members

What common frauds occur in governments and not-for-profits and how
could they have been avoided? Through an informative case study approach,
this course illustrates common frauds that make headlines and damage the
reputations of government and not-for-profit organizations.

Objectives
Upon completion of this course, participants will be able to:
Understand how common frauds are committed in the government and notfor-
profit sectors
Improve your fraud prevention and detection skills

Highlights
Personnel frauds
Fraudulent charging of expenses to grants
Overriding purchasing controls
Personal use of governmental and not-for-profit assets
Kickbacks related to construction projects
Fictitious pledges and contributions receivable
Who Will Benefit
Auditors and financial staff of governmental and not-for-profit organizations
Level: Intermediate
Credits: 8 (Accepted for CMA and CFM continuing education credit)
Field of Study: 8-Governmental Auditing
Prerequisite: Knowledge of government and not-for-profit sectors
Acronym: FFGN
Discussion Leader: Lynda M. Dennis, CPA, CGFO
Longwood, Florida

Lynda Dennis received her under graduate degree in accounting and finance from the University of West Florida and her Masters in Public Administration and her PhD in Public Affairs from the University of Central Florida. She is a Florida CPA as well as a Florida Certified Government Finance Officer. Lynda is a member of the faculty of the Dixon School of Accounting at the University of Central Florida as well as an author and discussion leader for the AICPA. Her most recent government experience was as the finance director for the City of Maitland, Florida. Prior to joining the City of Maitland in May 2000, she was the Assistant to the Chief Financial Officer-Special Projects for the City of Orlando.

Before joining the City of Orlando, Lynda was the Chief Financial Officer for the Central Florida YMCA. Prior to that, she served as the Director of Finance and Administrative Services for the City of Oviedo, Florida for five years. Her experience includes working as an auditor for local and Big 4 firms with an emphasis in the insurance, government and not-for-profit sectors. Lynda also worked as the Special Projects Manager for the Dallas County Community College District and as a grader of CPA exams for the AICPA.

Lynda currently serves as the Chair of the CPE Advisory Committee of the AICPA and has served as a member of that committee for over seven years. She was a member of the Work/Life Balance and Womens Initiatives Executive Committee of the AICPA from 1997 to 2000. Lynda worked with the Accounting and Financial Reporting Exam Subcommittee of the AICPA for a number of years as well. Additionally, she is active in the FICPA as a current member and former Chairman of the State and Local Government Section, a member of the Editorial Review Board, as the Chair of the CPE Committee, and serves on the Accounting Principles and Auditing Standards Committee for the FICPA. She previously served on the FICPA Government Standards Review Committee for two years, the Accounting Careers Committee, and the Not-for-Profit Conference Committee for two years. Lynda has also served on the CPE Committee of the Central Florida Chapter of the FICPA since 1989 and was President of the Chapter 2004 to 2005. She served as the Chairman of the Technical Resources Committee of the FGFOA in 1993/94 as well as in 2001/02 and was Chairman of the Certification Committee in 2000/01 for the Florida Government Finance Officers Association.

In recent years Lynda has updated the AICPA State and Local Government Accounting and Audit Guide as well as the AICPA Checklists and Illustrative Financial Statements: State and Local Governments. In addition, she has authored six courses for the AICPA in the areas of governmental and not-for-profit accounting, auditing, and fraud as well as courses in internal controls, auditing, and fraud in small entities.

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