Brian Stavenger
Tribal & Gaming Industry Lead
Eide Bailly LLP

Caesar Ibarra
Tribal & Gaming Industry Lead
Eide Bailly LLP

When all generations are economically empowered, the entire community benefits. As accounting professionals and leaders, it can be easy to forget that not everyone shares our level of understanding of the numbers and economics. Our keynote speaker, Prairie Rose Seminole, will address the pivotal role education plays in economic empowerment in tribal communities and beyond. She will inspire us to create lasting change by sharing our financial knowledge to positively influence the next generation of leaders.

Learning Objectives:

• Discuss historical linkages of US policy on the economic stability of Native American tribes.
• Demonstrate the impact of education on economic empowerment in tribal communities.
• Discuss characteristics of the millennial generation and why they, specifically, need economic education.
• Identify strategies for empowering others through education.

Prairie Rose Seminole
Financial Educator

The audit can be a stressful time – for everyone. This session offers strategies you can implement right away to take the stress out of your next audit. Through case studies and best practices, you’ll learn what the best-prepared tribes are doing to create efficiencies in their audit preparations.

Learning Objectives:

• Identify monthly best practices in organization and routines that help maximize audit preparation.
• Review end-of-year process and discuss methods for improving efficiency.
• Review case studies that showcase best (and worst) practices.

Brian Stavenger
Tribal & Gaming Industry Lead
Eide Bailly LLP

Stephanie Berggren
Accounting Services Manager
Eide Bailly LLP

This session covers the most recent developments from the Governmental Accounting Standards Board (GASB) so you can be up to date on the standards most relevant to your tribal government. We’ll also focus on GASB 76—the state and local audit guide on what, exactly, is defined as a government.

Learning Objectives

• Review recent GASB pronouncements including statements on fair value application and measurement, the new standards for pensions and retiree healthcare, tax abatement note disclosures and proposals on asset retirement obligations (ARO) and leases
• Identify areas most applicable to tribal governments
• Discuss best practices in financial reporting

Eric Berman
Partner
Eide Bailly LLP

Brian Stavenger
Tribal & Gaming Industry Lead
Eide Bailly LLP

Caesar Ibarra
Tribal & Gaming Industry Lead
Eide Bailly LLP

No entity, including a tribal government, is immune to fraud. But there are important steps you can take to minimize your risk. This session outlines key steps and offers insight on best practices in internal controls, as well as tips for fraud protection and prevention.

Learning Objectives:

• Identify best practices for internal controls including segregation of duties and monitoring.
• Review common corruption and billing schemes.
• Discuss tribal enterprises and why they are more vulnerable to fraud (and how to change that).

Jeremy Bendewald
Director of Forensic Services
Eide Bailly LLP

Cyber crime involving fraudulent wire transfers has exploded over the past four years. The fraudsters’ schemes have grown exponentially ingenious and bold, and tribal losses can easily exceed hundreds of thousands of dollars, and there is no recovery. Banks are often not liable for fraudulent wire transfers, and other forms of cyber crime, especially if the loss was the result of computer hacking.

Meanwhile, check fraud continues to dominate the payment fraud space. “Old-fashioned” check fraud still produces greater financial losses than all other forms of payment fraud, including wire fraud. Fraudster tactics have become increasingly complex with mobile banking and mobile Remote Deposit Capture. However, there are very specific tools and strategies that can be implemented to prevent check fraud losses.

Holder In Due Course (HIDC) is a little-known section of the Uniform Commercial Code that governs checks, deposits, and banking law. HIDC trumps a stop payment placed on a check, and Positive Pay reject items. Understanding Holder In Due Course and its relationship to checks and mobile banking is crucial.

Learning Objectives:

• Attendees will learn about the newest wire transfer schemes and how to prevent them.
• Attendees will learn about the key factors contributing to check fraud and how to thwart them.
• Attendees will understand Holder In Due Course, its reach and its limitations, and how to protect their tribes against Holder In Due Course claims.

Greg Litster
President
SAFEChecks

As of January 1, 2014, the Patient Protection and Affordable Care Act required all individuals in the U.S. to have some form of health insurance. But how does the ACA impact your tribe? This session outlines the specific provisions that apply to tribes, and what you can do to stay compliant. The Health Care Reform landscape is constantly changing, and this session brings you the latest information on legislation, deadlines, and applicable forms.

Learning Objectives:

• Review key provisions of the Affordable Care Act and how they apply to tribal governments and enterprises.
• Define and identify measurement periods, and discuss the process for documentation.
• Discuss current reporting requirements under IRC Section 6055 and 6056.

Shannon Breuer
Partner
Eide Bailly LLP

An effective Enterprise Resource Planning (ERP) strategy will support your tribe’s short and long term goals. In your role as finance leaders, you are integral to the development and implementation of this strategy. Whether your goals include transitioning from manual, paper-driven processes to automation, integrating across various business functions, gaining real-time access to critical data for decision making, or improving processes to streamline operations, your ERP solution will be a core element to success.

Learning Objectives:

• Discuss key elements to consider when developing an effective ERP strategy.
• Recognize common triggers that signal the need to implement a new, or optimize your existing, ERP solution.
• Explore common reasons why your tribe would consider an ERP solution change.
• Identify critical success factors to incorporate in your ERP strategy to enable operational efficiency.

Shelley Earsley
Technology Consulting Partner
Eide Bailly LLP

Didn’t have a chance to ask your question during the session? Think of something later? Our round table session provides you with an opportunity to meet in small groups with the individual conference facilitators to ask questions about their presentation topics. Gain further insight into the issues affecting your tribe from our team of knowledgeable presenters. Topics may include GASB & Other Regulatory Updates, Gaming Items, Fraud, Technology, Audit Processes & Bookkeeping, and the Affordable Care Act.

Learning Objectives:

• Ask specific, relevant questions to key presenters.
• Discuss challenges facing other communities.
• Identify resources for continuing the conversation once back home.

Winner will receive One Free Conference Registration to our Third Annual Tribal Accounting Conference and a $50 gift card.

***Winner must be Present to win***

Program Details:

• Program Level: Intermediate
• CPE Credits: 11 Credits
• Delivery Method: Group Live
• Advanced Preparation: None
• Prerequisites: Basic knowledge of Governmental accounting and experience in Tribal accounting practices