Illinois decline in population

http://reason.com/blog/2017/12/21/illinois-decline-bumps-it-down-state-pop

Nonprofit audit

https://www.aicpa.org/interestareas/notforprofit/resources/governancemanagement/ten-steps-to-a-smooth-audit.html

Connecticut pensions most underfunded

http://www.yankeeinstitute.org/2017/12/connecticut-pension-system-worst-in-the-nation-according-to-new-study/

A rainy day fund for New Orleans

http://www.pewtrusts.org/en/research-and-analysis/analysis/2017/12/13/new-orleans-voters-approve-citys-first-rainy-day-fund

Former Florida Congresswoman nonprofit fraud

http://sunshinestatenews.com/story/ex-florida-congresswoman-corrine-brown-sentenced-five-years-prison-fraud?utm_source=Constant

Nonprofit standard implementation

http://www.bkd.com/articles/2017/nfp-new-standard-implementation-series-tips-for-adopting-asu-2016-14-nfp-reporting-model.htm

State guide to taxes on retirees

https://www.kiplinger.com/tool/retirement/T055-S001-state-by-state-guide-to-taxes-on-retirees/index.php

Social club liable for UBTI

https://www.journalofaccountancy.com/issues/2017/nov/taxes-on-ubti.html

Nonprofit Boards

http://blog.aicpa.org/2017/10/5-tips-for-an-effective-not-for-profit-board.html#sthash.BCIop51R.dpbs

NFP Board and CEO survey

https://leadingwithintent.org/wp-content/uploads/2017/09/LWI-2017-Report.pdf Check out this report Leading with Intent: 2017 National Index of Nonprofit Board Practices (LWI). LWI is the only national survey to gather information from both chief executives and board chairs on their boardroom experiences. The numbers for the 2017 survey exceed the 2015 survey by 50 percent; the respondents include CEO and Board Chairs. A brief summary is provided here. https://www.bkd.com/articles/2017/new-study-underscores-importance-of-effective-nfp-boards.htm

State tax portfolios and revenue volatility

http://www.pewtrusts.org/en/research-and-analysis/analysis/2017/10/16/states-tax-portfolios-drive-differences-in-revenue-volatility

Debt extinguishment guidance

http://www.bkd.com/articles/2017/new-debt-extinguishment-guidance.htm

Audit guides for tax exempt orgranizations

https://www.irs.gov/charities-non-profits/audit-technique-guides-atgs-for-exempt-organizations

Who pays income tax

http://www.pewresearch.org/fact-tank/2017/10/06/a-closer-look-at-who-does-and-doesnt-pay-u-s-income-tax/

Repeal of soda tax

http://reason.com/blog/2017/10/09/cook-county-will-repeal-soda-tax

Difficulties to determine if State is in a recession

http://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2017/09/14/would-you-know-if-your-state-was-in-a-recession

Retire in a city where your funds will go farthest

https://www.cnbc.com/2017/09/25/the-cheapest-places-to-retire.html

Trust in government is down

http://www.people-press.org/2017/05/03/public-trust-in-government-remains-near-historic-lows-as-partisan-attitudes-shift/ From May 2017 Pew Research Center

Nonprofit chart of accounts, part 2

http://blog.aicpa.org/2017/08/rethink-your-nonprofits-chart-of-accounts-part-ii.html
See earlier post from July 20 on this blog, or first part is located
http://blog.aicpa.org/2017/07/rethink-your-not-for-profits-chart-of-accounts.html#sthash.miqK3YqG.dpbs

AICPA overivew article of changes
http://www.aicpa.org/InterestAreas/NotForProfit/Resources/FinancialAccounting/Pages/new-standard-aims-to-improve-not-for-profit-financial-reporting.aspx

Top-20 2017 Online Security Blogs

https://www.vpnmentor.com/blog/top-20-online-security-blogs/

GFOA: 12 steps to financial recovery

http://gfoa.org/12-stage-financial-recovery-process

NFPs and gifts in kind

http://www.journalofaccountancy.com/issues/2013/aug/20137726.html http://blog.aicpa.org/2017/07/nonprofit-challenges-accounting-for-gifts-in-kind.html

China biggest holder of U.S. treasuries

https://www.bloomberg.com/news/articles/2017-08-15/china-reclaims-spot-as-world-s-biggest-holder-of-u-s-treasuries

Various research reports

https://www.mercatus.org

Federal government deficit

http://www.reuters.com/article/us-usa-economy-inflation-idUSKBN1AR19S

Office of Personnel Management cybersecurity still lagging

http://thehill.com/policy/cybersecurity/345219-despite-progress-opm-information-systems-still-at-risk-audit-says http://www.nextgov.com/cybersecurity/2017/08/after-huge-hack-opm-still-hasnt-learned-its-lesson/139981/

Single Audit Quality

http://www.journalofaccountancy.com/news/2017/jul/single-audit-quality-201716188.html http://www.aicpa.org/InterestAreas/PeerReview/DownloadableDocuments/SingleAuditQualityFactorsInfographicPDF.pdf

Tips from a NFP standard early adopter

http://www.journalofaccountancy.com/news/2017/jul/not-for-profit-standard-early-adopter-201717103.html

Federal Audit resources & reports

http://www.gao.gov/products/GAO-17-317 High-Risk Series: Progress on Many High-Risk Areas, While Substantial Efforts Needed on Others GAO-17-317: Published: Feb 15, 2017. Publicly Released: Feb 15, 2017. http://www.gao.gov/products/GAO-17-283R Financial Audit: Fiscal Years 2016 and 2015 Consolidated Financial Statements of the U.S. Government GAO-17-283R: Published: Jan 12, 2017. Publicly Released: Jan 12, 2017. http://www.gao.gov/products/GAO-17-237SP The Nation's Fiscal Health: Action is Needed to Address the Federal Government's Fiscal Future GAO-17-237SP: Published: Jan 17, 2017. Publicly Released: Jan 17, 2017.

AICPA comment letter to GAO

http://www.aicpa.org/InterestAreas/GovernmentalAuditQuality/DownloadableDocuments/AICPACL2017YBED.pdf While supportive of the yellow book revision, three areas are noted: independence requirements,CPE requirement, and auditors' responsibilities for waste.

NFPs and new chart of accounts

http://blog.aicpa.org/2017/07/rethink-your-not-for-profits-chart-of-accounts.html

Ranking the states by fiscal condition

http://taxprof.typepad.com/taxprof_blog/2017/07/ranking-the-states-by-fiscal-condition.html

Determine yearend for a NFP

http://blog.aicpa.org/2017/06/8-tips-to-determine-your-not-for-profits-year-end.html#sthash.j3IY5aOD.dpbs

State budgets

http://www.nasbo.org/mainsite/reports-data/fiscal-survey-of-states

FASB reporting for NFPs

http://www.journalofaccountancy.com/news/2017/jun/fasb-reporting-for-not-for-profits-201716927.html

NFP top issues

http://blog.aicpa.org/2017/04/top-issues-for-not-for-profits-this-year.html

NFP GAAP changes

http://blog.aicpa.org/2017/04/5-upcoming-gaap-changes-not-for-profits-should-know.html

GAO proposes revised audit standards

http://www.journalofaccountancy.com/news/2017/apr/gao-proposes-revising-government-auditing-standards-201716411.html
http://www.gao.gov/assets/690/683933.pdf

Single audit tips and changes

http://www.journalofaccountancy.com/issues/2016/nov/single-audits.html

Measuring the state of U.S. States

https://www.usnews.com/news/best-states/data-explorer
A summary article by McKinsey:
http://www.mckinsey.com/industries/public-sector/our-insights/measuring-the-state-of-us-states?cid=other-eml-alt-mip-mck-oth-1702

http://www.mckinsey.com/about-us/new-at-mckinsey-blog/mckinsey-research-informs-best-states-project?cid=other-eml-alt-mbl-mck-oth-1702

Getting denied as tax exempt 501c3

https://www.stayexempt.irs.gov/Existing-Organizations/Issue-Podcast-Proposing-Denial-of-Tax-Exemption-Under-IRC-501c3 https://www.stayexempt.irs.gov/Existing-Organizations/Issue-Podcast-When-Are-Commercial-Type-Activities-a-Substantial-Nonexempt-Purpose-for-an-IRC-501c3-Organization

Lean and the public sector

http://www.mckinsey.com/industries/public-sector/our-insights/applying-lean-production-to-the-public-sector? From the McKinsey report http://www.mckinsey.com/industries/public-sector/our-insights/a-leaner-public-sector?

Pensions and California teachers

http://reason.com/blog/2017/02/07/california-teachers-pension-system-lower baseball analogy for pension math

Which states are best to retire

http://www.cnbc.com/2017/01/23/best-and-worst-states-to-retire.html

Utah white collar crime registry

http://www.utwhitecollarcrimeregistry.com/