ASCEND TO MOUNTAINOUS HEIGHTS THROUGH
SHARING AND KNOWLEDGE
Join us in the High Country of Boone, NC
Group-Live Presentation
1 CPE Credit – Personnel/HR, 3.5 CPE Credits - Management Advisory Services
1 CPE Credit - Finance, 2 CPE Credits - Taxes
2 CPE Credit – Computer Science, 1 CPE Credit - Auditing
(10.5 Total CPE Credits)
Fee: $129.00
June 1-2, 2015
Boone, North Carolina
Hosted by
Appalachian State University
Presented by
Barbara Krause, Mark Bachmeier, Jim Webb, Mary Nash Rusher, Walter Goldsmith,
Amy Vitner, Donald Rich, Mike Stanley, Bobby Sharp, Kevin Patterson, Amy Roberts, Steve Birkhofer
Sponsors
Apogee, Inc.
Appalachian State University Bookstore
Agenda
Monday, June 1, 2015 – Registration/Check-in 8:00-8:30AM
Session Time
Session Topic
8:30
9:30
10:30
11:00
12:00
1:00
2:00
2:30
3:30
-
9:30
10:30
11:00
12:00
1:00
2:00
2:30
3:30
4:30
Uniform Guidance: A Brief Overview
Campus Investigations and the Role of General Counsel
Break
Changing Demographics in the Workplace
Box Lunch Provided
IT Security Trends and Challenges
Break
Post Issuance Compliance – Staying out of Trouble after the Bonds are Issued
Trendspotting: What’s trending in Higher Education Finance?
Tuesday, June 2, 2015
Session Time
Session Topic
9:30
10:30
11:30
12:00
-
10:30
11:30
12:00
1:00
1:00
-
2:00
Current IRS College and University Initiatives
Audit Risks/Trends for Colleges and Universities
Break
Southern Association for Colleges and Schools Commission on Colleges (SACSCOC)
Requirements/Standards Most Related to Finances or Physical Assets
Stop the Double Entry – Auxiliary Units Invoice Automation
Objective
Uniform Guidance: A Brief Overview
The presenters will provide a general overview of the Uniform Guidance, the new federal regulation from
the Office of Management & Budget for the administration of federal grants.
No prerequisites or advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Be aware of new related reforms
 Recognize the importance of institutional controls to proactively ensure compliance with the
terms and conditions of awards
 Have a basic understanding of cost sharing and procurement guidelines
Presenters
Amy Roberts has served as the Director of Special Funds Accounting at Appalachian for 10 years, and
was previously Manager of the Contracts and Grants office, and Endowment and Trust Funds Accountant
at UNC Charlotte for 5 years.
Steve Birkhofer, CPA, MBA, MACC is the Contracts and Grants Accountant at UNC-Asheville, serving
in that position for 16 years.
Campus Investigations and the Role of General Counsel
This session will provide an overview of issues associated with internal and external investigations of
alleged wrongdoing. No prerequisites or advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Decide who should investigate depending on the circumstances
 Identify the difference between internal and external investigations
 Discuss when and how to engage general counsel
 Indicate how to define and structure the investigation
Presenter
Barbara Krause began serving as Appalachian State’s Deputy General Counsel in February 2013. Prior to
arriving at Appalachian, she served for seven years under the president of Skidmore College as the
Executive Director for the Office of the President and Coordinator of Strategic Initiatives; prior to that,
she served for eleven years at Cornell University in roles that included the Judicial Administrator (campus
conduct officer), Associate University Counsel and Assistant Secretary of the Corporation, and Senior
Advisor to the President.
Changing Demographics in the Workplace
Mark will lead a discussion of important demographic trends that will take place in the workforce over
the next 10-15 years. This includes discussion of the diversification of the work force along with different
generational characteristics and how to factor these matters into your work force planning. Basic level No prerequisites or advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Recognize current trends in workplace demographics and implications for organizations.
 Describe strategic organizational labor resource management strategies to address workforce
demographic trends.
Presenter
Mark Bachmeier currently serves as Director of Human Resources at Appalachian State University. In
this capacity, Mark oversees a comprehensive human resources program that includes: staff recruitment;
wage and salary administration; benefits administration; employee relations; training and development
programs; and personnel policies.
Prior to joining Appalachian State, in August 2014, Mark spent nine years in the healthcare industry,
where he held leadership positions in human resources and health system operations. Prior to that, he
spent ten years in public service in his home state of North Dakota, where he served as the State’s
Commissioner of Labor.
Mark has a bachelor’s degree in sociology from Minot State University and a master’s degree in
sociology from Indiana University.
IT Security Trends and Challenges
Cyber criminals are aware that higher education institutions have monetizable data and often face intrinsic
challenges securing these assets. Recent high profile university hacks reinforce that our defensive
strategies must pragmatically evolve. In this presentation, Mr. Webb will share some information on
attack trends, challenges, and opportunities that higher education institutions all share. Basic level - No
prerequisites or advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Identify challenges and associated risks
 Comprehend what Higher Education looks like to a hacker
 Define steps to take to leverage our unique strengths to defend your institution
Presenter
Jim Webb, CISSP, CISM, CEH, CCE, ITILV3, serves as the Chief Information Security Officer at
Appalachian State University. Jim manages the development and execution of the University's strategy
for managing information security risks. He has over 15 years of experience with managing IT and
Information Security issues within Higher Education, as well as a technical expertise in areas of incident
response, data forensic, and security testing. Jim is a member of the Educause Higher Education
Information Security Council and UNC Information Technology Security Council. He is a graduate of
the University of Georgia and frequent speaker and blogger on IT security topics including personal cyber
security, incident response, and security program development.
Post-Issuance Compliance - Staying out of Trouble after the Bonds are Issued
During this session, we will discuss how an institution remains in compliance with both tax and securities
law and what steps the institution should take after the bond issue closes it borrowed money on a tax
exempt basis issue. It will include a review of a sample Post Issuance Compliance Policies, information
regarding what the IRS is looking for and how to be prepared for a random audit of tax exempt bonds,
and the ins and outs of continuing disclosure through the electronic municipal market access (EMMA)
portal provided by the Municipal Securities Rulemaking Board (MSRB). Basic level - No prerequisites or
advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Be familiar with what the IRS expects following the issuance of tax exempt bonds (“Post issuance
compliance”)
 Indicate activities involving bond financed property might trigger a change in use or other
taxable event
 Comprehend what written procedures and guidelines for post issuance compliance should
contain
 Discover how to comply with continuing disclosure agreements required under the securities
laws for publicly offered bonds
Presenter
Mary Nash Rusher is a partner in Hunton & Williams public finance group, and is the managing partner
of the firm’s Raleigh office. In her practice, she serves as bond counsel, borrower’s counsel, bank counsel
and underwriter's counsel for a broad range of tax-exempt and tax advantaged transactions, including
industrial development bonds, multifamily housing revenue bonds, 501(c)(3) bonds and solid waste
disposal bonds, as well as traditional government financing for cities, counties and states. She has also
been involved with the issuance of tax credit bonds, including qualified zone academy bonds, qualified
energy conservation bonds and qualified school construction bonds. Her financing experience includes a
number of innovative financing techniques, including new markets tax credits, synthetic tax increment
financings and public-private partnerships. Mary Nash is “Lawyer of the Year in Public Finance for North
Carolina”, Best Lawyers, 2015
Trendspotting: What’s Trending in Higher Education Finance?
As institutions consider how and when to fund their capital needs, it is important to be aware of factors
influencing the debt markets. Increased regulation, tightening credit, long term institutional viability and
pressured credit outlook nationwide are impacting how institutions are financing projects. Learn more
about these trends and how they may impact your next borrowing. Basic level - No prerequisites or
advanced preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Determine your institution’s available borrowing capacity and ideas for modeling debt capacity
 Obtain credit ratings for your institution
 Develop a credit strategy
 Different options for structuring bond issues
 Apply ideas for the coordination of bond issuances
Presenters
Walter Goldsmith with First Tryon Securities has served as financial advisor on over $5 billion of
municipal bond issues. He has advised on financings for state governments, cities, counties, water,
sewer, gas, and electric utilities, solid waste facilities, public and private k-12 schools, higher educational
facilities, health care facilities, YMCA’s, not-for-profits, hotels, convention centers, stadiums, public
buildings and infrastructure projects, park and recreational facilities, economic development projects, and
downtown revitalization projects. Prior to joining First Tryon Securities, Mr. Goldsmith worked in the
public finance departments of Davenport & Company LLC and First Southwest Company. Mr.
Goldsmith is a Registered Representative of the Financial Industry Regulatory Authority and holds his
General Securities Representative License (Series 7), Uniform Securities Agent License (Series 63),
General Principals License (Series 24) and Municipal Securities Representative (Series 52). Mr.
Goldsmith is a graduate of Clemson University.
Amy Vitner with First Tryon Securities began her public finance career in 1995 providing public finance
expertise to states, counties, cities, utilities, higher education institutions, K-12 schools, non-profits,
hospitals and school districts. She has direct experience with a broad array of financial structures and
products including general obligation bonds, revenue bonds, limited obligation bonds, certificates of
participation, installment purchase financing, direct bank placements, variable rate alternatives, tax
increment financing, special assessment bonds, state revolving fund loans, among others. Prior to joining
First Tryon Securities, Ms. Vitner worked in the public finance departments of First Southwest Company,
Banc of America Securities and First Union. Ms. Vitner is a Registered Representative of the Financial
Industry Regulatory Authority and holds her General Securities Representative License (Series 7),
Uniform Securities Agent License (Series 63) and Municipal Securities Representative (Series 52). Ms.
Vitner has a B.S. in Applied Mathematics from Philadelphia University.
Current IRS College and University Initiatives
This session will provide an update on recent IRS matters affecting colleges and universities. Particular
attention will be given to unrelated business income tax, payroll tax and the taxation of various fringe
benefits. We will review recent court cases, Treasury Regulations and IRS pronouncements. Practical
applications of these topics will be discussed through case studies. No prerequisites or advanced
preparation is necessary.
Learning Objectives
After completing this course you will be able to:
 Gain knowledge of current IRS college and university tax initiatives in such areas as unrelated
business income and compensation
 Review concepts of unrelated business income
 Strengthen your ability to assess your organization’s vulnerability to IRS initiatives
Presenter
Donald E. “Dee” Rich, Jr. is a Tax Partner in KPMG’s Development and Exempt Organizations Tax
Practice. Located in the Greensboro, North Carolina office, he provides tax advisory services to higher
education, academic medical centers, and other types of tax-exempt organizations and is responsible for
delivery of those services to KPMG exempt organization clients throughout the southeast United States.
Dee is a frequent speaker on tax issues facing exempt organizations for both internal KPMG meetings and
for external organizations.
Audit/Risk Trends for College and Universities
Mike leads a discussion on current risks and their potential effects in the higher education environment.
Revenue pressures, public perception and increased regulatory scrutiny are just a few of the current
trends. This session also includes audit trends and discussion of effective internal audit programs. Basic
level - No prerequisites or advanced preparation is necessary.
Learning Objective
After completing this course you will be able to:
 Evaluate current risk trends
 Be cognizant of current audit trends
 Develop proactive processes to effectively deal with risks
 Identify gaps in internal controls
Presenter
Mike Stanley recently retired from Appalachian State University after thirty years of service. After a brief
stint with Deloitte, Haskins, and Sells public auditing firm, he began working at the University in 1985 as
an accountant at New River Light and Power Company, a University Endowment owned utility. His
additional University positions included the Director of Student Accounts, Assistant Controller/Financial
Reporting Accountant, Interim Controller, and lastly, Chief Audit Officer. Mike has a Bachelor of Social
Work degree from Mars Hill College and a Bachelor of Science in Business Administration degree from
Appalachian State University. He is a licensed Certified Public Accountant in North Carolina.
Southern Association for Colleges and Schools Commission on Colleges (SACSCOC)
Requirements/Standards Most Related to Finances or Physical Assets
The Southern Association of Colleges and Schools Commission on Colleges' (SACSCOC) Principles of
Accreditation contain standards related to institutional finances. This session reviews those standards and
provides general guidance for meeting them successfully. Basic level - No prerequisites or advanced
preparation is necessary.
Learning Objective
After completing this course you will be able to:
 Describe SACSCOC reaffirmation problem areas related to finances or physical assets.
 Identify SACSCOC requirements/standards most connected to finances or physical assets.
 Interpret the form and content in the SACSCOC Financial Profile due annually in early August.
Presenter
Bobby Sharp is Director of Institutional Research, Assessment, and Planning and SACSCOC Liaison at
Appalachian State University. Prior to assuming that position in 1987, Dr. Sharp was on the faculty and
Associate Director of Planning and Institutional Research at the University of Mississippi. He holds
degrees from Birmingham-Southern College, Duke University, the University of Kentucky, and Virginia
Tech. He is a member of and has held offices in various professional organizations including AIR, SAIR,
SCUP, North Carolina AIR, and Mississippi AIR. His professional interests include, in addition to the
practice of institutional research, the economics of public higher education, information management,
strategic planning, assessment, and enrollment modeling
Electronic Invoicing – Stop the Double Entry
Appalachian State University saves hours of labor every week by using electronic invoice feeds of
auxiliary units’ invoices into Banner. Technical and high level details of how the feeds work will be
shared. Basic level - No prerequisites or advanced preparation is necessary.
Learning Objective
After completing this course you will be able to:
 Assess the scale of time and effort saved and begin implementing a similar solution for your own
campus.
Presenter
Kevin Patterson started his career with Lowe’s Companies Inc. as a programmer in their Store Systems
group leading implementation of point of sale payment solutions. He came to Appalachian as a system
administrator for our University Bookstore. Currently he serves as a Business & Technology Application
Specialist for Business Affairs.
Workshop Location
Courtyard by Marriott, 1050 Hwy 105, Boone, NC 28607
http://www.marriott.com/hotels/maps/travel/hkybn-courtyard-boone/#directions
Phone: 828.265.7676
Accommodations
Courtyard by Marriott, 1050 Hwy 105, Boone, NC 28607
http://www.marriott.com/hotels/maps/travel/hkybn-courtyard-boone/#directions
Phone: 828.265.7676. There are a limited amount of rooms at $89 + applicable taxes.
Across the street: Baymount Inn & Suites, 1075 Hwy 105, Boone, NC 28607
Phone: 828.264.0077 www.baymontinns.com/Boone
Within a block walking distance: Comfort Suites, 1184 Hwy 105, Boone, NC 28607
Phone: 828.268.0099 www.comfortsuites.com/Boone
Others: http://boonechamber.com/
Registration
On-line registration and credit card payment at
http://tinyurl.com/sacubo-drivein-appstate
(This site will also facilitate mail-in registration)
Mail-In/Fax Registration:
Please complete, print, and mail the accompanying registration form with check made payable to
SACUBO Boone, NC Workshop to the following address:
Appalachian State University
Office of Vice Chancellor – Business Affairs
ASU Post Office Box 32003
Boone, NC 28608
Questions: Rick Presnell (presnelrc@appstate.edu) or Ginger Stegall (stegallga@appstate.edu) or call
828.262.2030
Enrollment is limited. Refunds will be made based on written request received prior to May 15, 2015.
For more information regarding administrative policies, such as complaints, refunds or cancellations,
please contact Rick Presnell (presnelrc@appstate.edu) or Ginger Stegall (stegallga@appstate.edu) or call
828.262.2030
______________________________________________________________________________
SACUBO (FEIN #76-0427292)
Registration Form
ASCEND TO MOUNTAINOUS HEIGHTS THROUGH
SHARING AND KNOWLEDGE
June 1-2, 2015 – Boone, NC
Name:_____________________________
Title: ___________________________
Organization: ________________________________
Street/P.O. Box: ____________________________________
City: __________________, State: _________
Zip: __________
Phone:(_____) _______________
Fax:(_____) ______________
E-mail: _______________________
Special dietary requirements for box lunch: __________________________________________
Do you require CPE credit? Yes _______ No ________
The Southern Association of College and University Business Officers (SACUBO) is registered with the
National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional
education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the
acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to
the National Registry of CPE Sponsors through its website: www.learningmarket.org.
The SACUBO sponsor identification number is 104508
3/09