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Patrick Kerns

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Changes to Spending from Restricted Funds in Pennsylvania

On July 23, the governor of Pennsylvania signed into law PA 2020 Act 71, which provides not-for-profit organizations additional flexibility with their

SBA Clarifies Single Audit Requirements

The Small Business Administration (SBA) has been issuing quite a bit of clarifying guidance and a number of interim final rules over the past few weeks

U.S. Government Issues Guidance on Main Street Expanded Loan Facility

On April 9, the U.S. Department of Treasury released details on another financing facility that is primarily focused on businesses with up to 10,000 employees

Moody’s Downgrades Higher Education

Just a few weeks ago, Moody’s was an outlier among the major rating agencies by rating debt associated with higher education institutions with an

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What do your vendors think about your timeliness of payments?

In the age of social media and the seeming need to share everything about anything, including a picture of your lunch, a start-up, Levelset, has launched

Can RPAs Help Higher Education?

Higher education remains one of the most heavily regulated areas of commerce. As a result, the volume of administrative burden can be significant, and

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

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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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