Hand in the Cookie Jar?

Date: Wednesday, February 17, 2021
Time: 02:00 PM ET / 01:00 PM CT / 12:00 PM MT / 11:00 AM PT [Prevailing Time]
Presenter: Julie Desimone, CPA, Partner, Moss Adams LLP
Moderator: Bill Erlenbush, CPA,, Director of Education, NSAC
Learning Objectives:
Upon completion, participants will be able to identify fraud risks in their utility, identify key controls to address fraud risks in their utility, and understand key changes that should be considered in a virtual environment.
Field of Study: Auditing
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
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Course Description

Fraud is something that occurs in every business. During this 60-minute CLN, Hand in the Cookie Jar? participants will gain an understanding of fraud risks in their utility and how to design and implement controls to timely identify when someone has their hand in the cookie jar. These controls are essential, especially with many utilities changing to a more virtual control environment. This course will discuss fraud risks, control recommendations and changes that may need to be made to ensure a strong control environment.

Presenter and Moderator Bios

Presenter: Julie Desimone, CPA, Partner, Moss Adams LLP

Presenter: Julie Desimone, CPA, Partner, Moss Adams LLP Julie Desimore is the leader of the Moss Adams' Power, Utilities and Renewable Energy Practice, providing auditing, accounting, and consulting services for over 20 years. She serves clients in the energy and utility industry, including renewable energy companies. Specific areas of focus include: industry analysis, advanced utility accounting, contracting, internal control evaluation, litigation support, and relationship management. Julie currently serves on the firm's executive committee and recruiting program, and has served on the firm's audit task force. She has worked on projects with both the Financial Standards Accounting Board and the Governmental Accounting Standards Board and is a regular speaker on technical, operational and industry related issues in the renewable energy and utility industry. She is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants and a Board Member of the Washington State University Business Advisory. Moderator: Bill Erlenbush, CPA, NSAC Director of Education Bill spent his entire career working in cooperative accounting at GROWMARK. His work experience includes all aspects of order control and billing, accounts receivable/payable, financial accounting and tax. As compliance officer, he had responsibility for the administration of the compliance and ethics program at GROWMARK and its subsidiaries and retail divisions. In addition, he was been involved in negotiating major acquisitions for GROWMARK. His educational background includes a Bachelor of Science degree in Accountancy from the University of Illinois and an MBA from Illinois State University. He is a Certified Public Accountant. Bill is an active member in many industry, professional, and community organizations. He is past president of the Mclean County United Way Board of Directors as well as the past president of the Heartland Community College Foundation Board of Directors.

Moderator: Bill Erlenbush, CPA,, Director of Education, NSAC

Cost
Free for NSAC Members / $56.00 for Non-Members

Delivery System

• All programs are delivered using the Zoom platform.
• Confirmations will include log-in instructions.
• Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
• All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
• There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.