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Patrick Kerns

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2019 Compliance Supplement

The Office of Management and Budget (OMB) has continued its overhaul of the 2019 Compliance Supplement, and after a significant delay, the final document

2019 Compliance Supplement

The Office of Management and Budget (OMB) continues to overhaul the Compliance Supplement and has delayed issuing the draft to focus on these items: Requiring

Department of Education "Raises a Warning Flag" on Student Debt

In a recent speech at the Federal Student Aid Training Conference in Atlanta, U.S. Secretary of Education Betsy DeVos warned that the growth of student

Private Companies Rejoice - VIE Rules are Changing for the Better

The Financial Accounting Standards Board (FASB) recently released one of the most anticipated changes to accounting guidance for variable interest entities

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Shale Gas Generates Some Real Savings For Industrial and Commercial Consumers

A study from the University of Pennsylvania’s Kleinman Center for Energy Policy titled “Pennsylvania’s Gas Decade: Insights into Consumer

Postcard from EACUBO

Day one of the annual meeting of the Eastern Association of College and University Business Officers brought together more than 450 individuals to discuss

Using the Composite Financial Index as a Self-Benchmarking Tool

The Composite Financial Index (CFI), which was developed for use by institutions of higher education, is a very effective tool for self-benchmarking. While

Avoiding Common Issues in Your Single Audit

Thomson Reuters published a white paper on some of the most common issues encountered in single audits for the year ended June 30, 2016. The top lessons

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Audit
Patrick Kerns | 8.16.2017

What Is Blockchain and How Might It Disrupt the World?

Over the past few months, I have been seeing more headlines about blockchain’s potential to disrupt several industries because of the multitude of

Still Awaiting That $1 Trillion-Dollar Infrastructure Bill

A few months ago, I wrote an article, Questions Remain on the Trump Administration's Infrastructure Plans. As we approach autumn, many questions remain

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