Risk Management Sessions
Listed below are all the Risk Management sessions at this year's Management Conference. Click on a session's title to read its description. All the Risk Management sessions are associated with a red-colored box 
on the conference schedule page.
Note: All regular sessions are 3.5 CPE credits; all mini sessions are 1.5 CPE credits. Regular sessions are 3 hours in length, and mini sessions are 1.5 hours in length.
Creating an Effective Employee Handbook
Session Type: Regular
Level: Basic
Prerequisite: General Understanding of Federal and State Employment Laws
Field of Study: Human Resources
Time: Tuesday, July 13; 1:30-5:00 pm
Trainer: Julia Johnson
An effective employee handbook is an important communication tool as it can promote good employee relations, provide a ready reference for employees and supervisors, encourage consistency in policy administration, and demonstrate compliance with applicable laws. But if prepared improperly, an employee handbook can pose significant legal challenges. Poorly written policies, policies not aligned with company procedure and practice, policies omitting or misrepresenting employment laws, and/or inappropriate policy provisions increase an organization’s risk and exposure. In this session, we will discuss the appropriate format and structure of an employee handbook, how to develop policies and procedures, what should and should not be included in a handbook, and other items typically of greatest concerns to organizations. We will share how Wipfli's Model Human Resources Policies & Procedures Manual (HRPro) for grant-funded organizations can be used as the basis for the development of an effective employee handbook.
Return to TopAn Auditor's Look at Head Start Compliance
Session Type: Regular
Level: Intermediate
Prerequisite: Head Start Compliance and Management Background
Field of Study: Specialized Knowledge and Applications
Time: Tuesday, July 13; 1:30-5:00 pm
Trainers: Peter Olsen
Have you ever wondered what exactly an auditor is looking at when they test your Head Start program for compliance? Well wonder no more! Head Start directors and staff, as well as fiscal directors and staff, are invited to this session to learn how an auditor reviews your Head start program for compliance.
We will focus on and discuss:
- Required compliance audit steps
- Understanding, and the documentation of, internal controls for the Head Start program
- Overview and application of the Head Start compliance supplement
- Head Start financial reporting
You won't be an auditor when you leave this session, but you will know what they are looking for the next time they come to your organization
Return to TopIntroduction to Risk Management
Session Type: Regular
Level: Basic
Prerequisite: Basic understanding of management functions in a NPO or Government Agency
Field of Study: Management Advisory Services
Time: Tuesday, July 13; 1:30-5:00 pm
Trainers: Gerry Zack and Eric Waldron
This session introduces participants to a practical, organized model for identifying, classifying, prioritizing, and managing risks that organizations face. The model presented is easily customized for your organization, but it is thorough in its approach to managing risks. In addition to explaining how the risk management process works, attendees will also learn who should participate in the process and how to integrate the risk management function into the day-to-day operations of your organization. After attending this session, attendees will be able to apply a successful risk management model to their own organization. This session is also designed as the first in a series of risk management sessions at this year's conference.
Return to TopEffective Monitoring
Session Type: Regular
Level: Intermediate
Prerequisite: Familiarity With Federal Administrative Regulations
Field of Study: Management Advisory Services
Time: Wednesday, July 14; 8:15-11:45 am
Trainers: Janet Johnson
Are you responsible for subrecipient or delegate monitoring? Is your monitoring process efficient and effective? Are you confident that you are focusing on the right things?
Join us for this interactive session to learn how to make monitoring an ongoing process. We will show three approaches to monitoring that incorporate of all of the ways you interact with a subrecipient. The approaches are:
- Regular ongoing, including monthly financial and program reports
- Informal, including phone calls and other means of communication
- Formal, including audit reports and monitoring visits
Effective systems of regular ongoing and informal monitoring will guide you in designing the most effective formal monitoring processes for each subrecipient.
Our goal is to increase your awareness of all of the ways you get information so you can develop a system that focuses on the right things and gives you tools to assess your subrecipients' processes and results.
Return to TopHuman Resources Risk Management
Session Type: Regular
Level: Basic
Prerequisite: RM 1 or a Fraud Session
Field of Study: Management Advisory Services
Time: Wednesday, July 14; 8:15-11:45 am
Trainers: Deb Pagel, Julia Johnson, and Mavis Luther
In this session, participants will examine risk management and human resources concerns in their organization. People can be sources of risk, but also one of the keys to managing risk in your nonprofit. Learn more about risks associated with human resource management and strategies to mitigate them.
Return to TopFundraising Risk Management
Session Type: Regular
Level: Basic
Prerequisite: Introduction to Risk Management Session or a Fraud Session
Field of Study: Management Advisory Services
Time: Wednesday, July 14; 8:15-11:45 am
Trainers: Gerry Zack and Eric Waldron
Focusing on the risks surrounding fundraising in today’s nonprofit organizations, this session introduces participants to compliance issues, such as:
- State registrations
- Licensing
- IRS rules
- Insurance for special events
- Permits
- Unrelated Business Income Tax
This session utilizes the risk management model presented in the Introduction to Risk Management session.
Return to TopAuditor's Look at Internal Controls
Session Type: Regular
Level: Intermediate
Prerequisite: Nonprofit Fiscal Background
Field of Study: Auditing
Time: Wednesday, July 14; 1:30-5:00 pm
Trainers: John Hemming and Denes Tobie
This session will focus on how an auditor analyzes internal controls throughout the audit process. We will be specifically covering internal control best practices.
If you are a fiscal officer, program director or program staff, join us for this session to discuss the internal controls your organization must have regarding:
- Assets
- Liabilities
- Revenue and Expense Accounts
We will even give you suggestions for the prevention of fraud prevention in these areas.
Return to TopProcurement Best Practices
Session Type: Regular
Level: Intermediate
Prerequisite: Familiarity With Federal Administrative Regulations
Field of Study: Management Advisory Services
Time: Wednesday, July 14; 1:30-5:00 pm
Trainer: Janet Johnson
Federal regulations for procurement are long and complex. So, not surprisingly, procurement is one of the topics we get the most questions on. For example, we get questions about requirements for competition and price comparisons, sole sourced procurements, etc. ARRA's increased emphasis on transparency and accountability, as well as confusion over "buy American" has also complicated procurement.
This updated session will give you the tools and information to manage procurement effectively while staying compliant with federal regulations. Internal controls will be highlighted throughout the session and we'll give you lots of examples. There will also be time for your questions. Plan to join to learn about easy-to-implement, practical procurement methods.
Return to TopSecurity Awareness in Information Technology
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Computer Science
Time: Wednesday, July 14; 1:30-5:00 pm
Trainers: Deron Kling and Steve Lipton
Information technology is a tool for accomplishing our organizational goals and managing valuable resources. It can also be a risk, with organizations experiencing an increase in unauthorized attempts to access their computers and networks.
In this session, participants will review the latest security threats to nonprofit organizations. Approaches to closing vulnerabilities in your computing environment will be explored. The development and delivery of a staff education plan including safe computing measures will be covered in depth, including the development of an initial security awareness plan.
Return to TopVolunteers and Risk Management
Session Type: Regular
Level: Basic
Prerequisite: Introduction to Risk Management or a Fraud Session
Field of Study: Management Advisory Services
Time: Wednesday, July 14; 1:30-5:00 pm
Trainer: Deb Pagel
Non-employee positions such as Boards of Directors and volunteers present their own set of challenges for organizations. Does your organization feel confident that you are recruiting the right skill set for your Board of Directors and other volunteers? Do you have a succession plan in place for these positions? What are the legal risks associated with volunteers? In this new session, we will talk about finding the right skill set to match your organization. We will also look at ways to keep your volunteers engaged and motivated as well as look at some of the legal risks associated with volunteers.
Return to TopFraud Schemes and Internal Controls
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Accounting
Time: Wednesday, July 14; 1:30-5:00 pm
Trainer: Mike Yankunas
This session will focus on explaining how various fraud schemes are perpetrated, and matching those schemes up with preventive and detective internal controls.
Return to TopCompliance and Ethics Programs
Session Type: Regular
Level: Overview
Prerequisite: Basic Understanding of management functions
Field of Study: Specialized Knowledge and Applications
Time: Wednesday, July 14; 1:30-5:00 pm
Trainer: Gerry Zack
Compliance and ethics programs are currently required for publicly-traded businesses and other certain entities, but will likely soon be the norm (or required) in the grant-funded arena as well. Attend this session to learn exactly what comprises a fully functional compliance and ethics program, from the identification of compliance issues to the development of controls, training, and monitoring programs, as well as ethics and enforcement attributes. Learn how voluntarily adopting an effective compliance and ethics program can save your organization money.
Return to TopCash Management Best Practices
Session Type: Regular
Level: Intermediate
Prerequisite: Familiarity With Federal Administrative Regulations
Field of Study: Management Advisory Services
Time: Thursday, July 15; 8:15-11:45 am
Trainers: Janet Johnson
Cash flow is the life blood of every organization. Implementing best practices and effective internal controls to manage disbursement, and collect and process cash receipts will help you have necessary resources available as efficiently as possible.
We will cover many aspects of best practices in cash management including:
- Internal controls in cash collection and disbursement processes
- Cash handling procedures
- Efficient billing processes and grant draw-downs
- Management of accounts receivables and collections, including use of accounts receivable software
- Employee receivables and travel advances
- Accounting for grants income and receivables
- Bank reconciliations
- Use of line of credit
Our focus will include effective include internal controls and we will give you many examples, and we will refer to the federal regulations that address cash management. There will also be time for your questions. Please join us for this session to get ideas on process streamlining and improved internal controls that you can apply immediately.
Return to TopHR Review I - Recruitments/Selection, Interviewing, and Job Descriptions
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Personnel/HR
Time: Thursday, July 15; 8:15-11:45 am
Trainers: Mavis Luther and Julia Johnson
A human resource review is an opportunity for an organization to conduct an in-depth analysis of current human resource practices. The review will help answer the question, “Are your human resource practices helping, hindering, or having little impact on what your organization is trying to accomplish?”
In this session, we will present and discuss a systematic approach to evaluating the strengths and weaknesses of the human resource function as well as developing comprehensive action plans. We will discuss the following:
- Recruitment and Employment Practices
- Recordkeeping
- Human Resources Policies and Procedures
- Performance Appraisals
- Compensation and Benefits
- Performance Management
Fraud-Related Responsibilities of Human Resources
Session Type: Regular
Level: Intermediate
Prerequisite: Basic understanding of fraud prevention in HR functions
Field of Study: Specialized Knowledge and Applications
Time: Thursday, July 15; 8:15-11:45 am
Trainers: Gerry Zack and Deb Pagel
The Human Resources function plays an integral role in internal controls and fraud deterrence. In this session, we'll explain exactly what those responsibilities are, starting with the hiring process, conducting background checks and weeding out individuals most likely to commit fraud. Next, we'll explore areas where HR can mitigate the risk of fraud after the hiring phase, throughout an employee's tenure with your organization. Finally, we'll explain the important role that HR plays in connection with fraud investigations.
Return to TopInternal Controls for the Small Accounting Office
Session Type: Mini
Level: Basic
Prerequisite: None
Field of Study: Accounting
Time: Thursday, July 15; 8:15-9:50 am
Trainers: Peter Olsen
Do you think your accounting department is too small to implement strong internal controls? Does your auditor issue you a management letter each year that suggests your review your "segregation of duties"?
This session is for organizations with small administrative staffs that are looking for alternative and practical examples of good internal controls. After this session, you will know how to identify incompatible responsibilities, learn how to recruit other people into your processes and establish strong internal controls using only the resources your already have.
Return to TopIntermediate Sanctions - Compensation, Benefits, Perks
Session Type: Mini
Level: Intermediate
Prerequisite: Basic Accounting Knowledge
Field of Study: Taxes
Time: Thursday, July 15; 10:10-11:45 am
Trainers: Rich Ruvelson
Intermediate sanctions may be imposed by the Internal Revenue Service on any "disqualified person". Generally, this is an officer, director or key employee of an organization exempt from tax under Internal Revenue Code Sections 501(c)(3) or 501(c)(4) who receives an "excess benefit" from the organization and organization managers approving the "excess benefit". Interest and substantial penalties can be imposed (200% of the "excess benefit") if the "excess benefit" is not paid back to the organization and penalties of up to $10,000 on the organization managers. This session will focus on the impact of the intermediate sanction provisions upon management compensation, benefits and "perks", in light of increased Internal Revenue Service focus on these rules.
The session will focus on the following:
- Defining disqualified person
- Defining excess benefit
- Initial employment
- Compensation
- Fringe Benefits
- Expense reimbursements, including mixed use cellular phones and computer
- Rebuttable presumption of reasonableness.
Spending Federal Dollars – An Introduction to Allowable Cost
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Management Advisory Services
Time: Thursday, July 15; 1:30-5:00 pm
Trainers: Janet Johnson
This new session will provide an introduction to allowable cost under the federal cost principles. We will review what's in the regulations and how to find it so that you can become comfortable with them.
We will discuss specific items of cost that often cause confusion, for example:
- Advertising and marketing
- Compensation, including bonuses, overtime pay, and severance pay
- Personnel activity reports
- Travel costs
We will also discuss best practices for accountability and transparency. Make sure the right people are making the right decisions in a timely manner.
Return to TopHR Review II - FLSA, FMLA and COBRA
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Personnel/HR
Time: Thursday, July 15; 1:30-5:00 pm
Trainers: Mavis Luther and Julia Johnson
As we know, employment legislation is changing rapidly and everyone wants to be assured they are in compliance. A human resource review will help organizations see where there is potential risk and what they need to do to limit their liabilities.
- Discipline and Termination Practices
- Compliance with Federal guidelines
- Fair Standards Labor Act (FLSA)
- Family Medical Leave Act (FMLA)
- COBRA
- ADA
- Training and Development
- Employment Posters
- Record Retention
- Pending Legislation
Creating an HR Policies & Procedures Manual
Session Type: Regular
Level: Basic
Prerequisite: None
Field of Study: Personnel/HR
Time: Thursday, July 15; 1:30-5:00 pm
Trainer: Deb Pagel
Most organizations have some form of a policy and procedure manual. They run the gamut from long, detailed, all-inclusive manuals that are not user-friendly to an accumulation of memos and e-mails and sticky notes that never officially make it to a manual. During this session, we’ll leverage Wipfli’s Model Human Resources Policies and Procedures to teach you the components of a functional policies and procedures manual that will ensure compliance with OMB Circulars, Federal and State Regulations. We will take a common sense approach to showing you how to create or update policies and procedures that promote consistency in dealing with employee and organizational matters.
Return to TopFraud Happens! - The Fraud Who Done It
Session Type: Regular
Level: Intermediate
Prerequisite: Management or Fiscal Experience
Field of Study: Management Advisory Services
Time: Thursday, July 15; 1:30-5:00 pm
Trainers: Gerry Zack and Mike Yankunas
Solve a fraud case! This session starts out with an introduction to who commits fraud and why, but the primary focus of this session is on solving a fraud case study. Some of you will be selected to portray characters in a case involving an organization victimized by fraud. The rest of the class has to solve the case, starting with a series of clues and then interviewing the characters to gather more information. It will be fun as well as enlightening. We'll wrap up by explaining what to do (and what not to do) when fraud is suspected in your organization.
Return to TopFraud Risk Management
Session Type: Mini
Level: Basic
Prerequisite: Introductions to Risk Management and/or a Fraud Session
Field of Study: Management Advisory Services
Time: Thursday, July 15; 3:25-5:00 pm
Trainers: Mike Yankunas
In this new session, participants will learn the methodology of performing a fraud risk assessment. Participants will gain an overview of the importance of performing a fraud risk assessment, and the effect it can have on their organization. A practical framework will be discussed on which a fraud risk assessment can be built. Those attending could have attended earlier fraud related sessions, or be participating in the risk management track.
Return to TopRisk Management Capstone Session
Session Type: Regular
Level: Intermediate
Prerequisite: Introduction to Risk Management and/or a Fraud Session
Field of Study: Management Advisory Services
Time: Friday, July 16; 8:15-11:45 am
Trainers: Gerry Zack, Eric Waldron, and Steve Lipton
This final session in the risk management track of this year's conference summarizes and integrates all aspects of risk management. It also closes this year's risk management track by addressing the final critical element of risk management - handling an incident. Despite our best efforts, undesirable events will sometimes occur. This session will focus on post-incident crisis management, using a variety of different events as examples. After attending this session, participants will be prepared to develop an appropriate crisis management plan for their organization.
Return to TopImportant Information
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