Eline Nelson (wvusarms), CPA, Certified Internal Auditor, CFE
Eline is a Senior Internal Auditor at World Vision. She has a passion for helping non profit organizations be the best they can be through establishing clear objectives, processes and internal controls. Prior to joining World Vision, Eline worked in public accounting focusing most of her time with non profit clients. Eline is married to Bryan and is the proud mother of Melia, Mikayli and Elijah.

Jennifer Brenner, CPA, CFE
Jennifer Brenner lives in Washington state and works as an accounting manager at World Vision. She is a certified public accountant and certified fraud examiner, and has nearly ten years experience as an accountant. She is a member of the AICPA and WSCPA. Throughout her career as a public and private accountant, she has focused on external financial reporting with an emphasis on GAAP reporting. Jennifer began tutoring while in college, and she maintains her passion for training others in accounting.

Jonathan Ferguson, CPA
Jonathan Ferguson is the Financial Reporting and Compliance Manager for World Vision International. He is a CPA and has been with World Vision since 2006. Prior to joining World Vision he worked for Deloitte in their external audit practice. Jonathan enjoys applying technical accounting to causes he is passionate about, such as combating global poverty. He is happily married and has one son and one daughter.

Uma Maheswaran, ACA, CIA

Uma is the National Coordinator for Internal Audit at World Vision India. He is a Chartered Accountant and Certified Internal Auditor and has around 12 years of experience in the field of audit and assurance. Uma is passionate about mentoring and coaching others to help them achieve their maximum potential in the professional walk of life. He lives in the city of Chennai and enjoys traveling, reading and running ‘half’ marathons.

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3 Responses to “about us”


  1. January 8, 2011 at 4:23 pm

    I found your blog and am interested in social media risk, control and audit. I have also set up a link to your blog at http://www.auditnet.org/nfpaudit.htm

    A reciprocal link would be appreciated.

    Jim

  2. 2 rex k dunn
    October 27, 2011 at 2:05 am

    I am begining to work with a great non-profit in Northern California. I have extensive corporate experience but am trying to settle into the nuances of non-profit accounting and grant restrictions.

    Our situation is that we charge a percentage of our employees’ salaries to as many as 15 grants (state, federal, & local), many of which have different fiscal periods. While we accrue vacation we only charge the grants for vacation time as vacation is actually taken. This can result in one grant carrying a disproporationate share of vacation expense and in some cases our organization bears the cost of the vacation because the employee is terminated or vacation is taken after the grant period expires.

    My preference would be to determine a % to be charged as an employee benefit as the vacation is earned. The offsetting entry to vacation expense would be to an accrued liability. The liability would then be relieved as the vacation is actually taken. Accounting for this would be simple and quite fair to all of the parties benefitting from our services. It would also protect us from absorbing the entire expense of vacation time paid after the expiration of a grant.

    Any thoughts on what pitfalls might be should be adopt practice of charging grants for vacation as the employee earns the vacation rather than when he/she actually takes the vacation time????

  3. 3 Brenda Williamson
    October 28, 2011 at 8:37 pm

    Hmm. I have some thoughts. At first, I thought, “Yes, absolutely accrue the fringe benefits”, but then I looked again at OMB A-122 and noticed that things like social security, workers comp, pension plans, insurance, and the like are allowable as an accrual, but that leave (sick, vacation, military, etc) is not mentioned as being accrued as incurred. Interesting.

    It got me thinking. It makes sense that leave would not be accrued in the same way. If one were to charge the actual hours worked PLUS an accrual for vacation, the grant would be overcharged. For instance, consider a normal work year of 2080 hours of which 4 weeks are vacation; 160 hours of vacation a year or 3.07 hours per week.

    Let’s say the staff works 40 hours per week. You would not charge more than 40 hours of work for the week. You would not charge 40 hours plus 3.07 hours of vacation.

    When you look at the situation from a macro perspective, you see that the organization is really not bearing more cost than the grant is. The organization is being reimbursed for how much of the time was spent on the grant. If the staff worked 50% on the grant, the organization is reimbursed for 50% of the staff costs. The organization is paying the employee for 52 weeks of work, whether it comes from the “vacation” bucket or the “wages” bucket.

    In the organization I work for, our time and effort reporting for grants is on a system outside of the regular payroll system. We use the hours from the time & effort system times the cost from the payroll system to come up with the amount to charge the grant. We use a journal entry to code a portion of the payroll cost to the grant, but it is all on a General Ledger basis. It is not within the payroll system.

    When I was an external auditor, I saw organizations that use the payroll system to break things down for grant accounting. In some organizations, the grant is another cost center to which salaries are charged. In that case, yes, it might look like one grant is bearing more vacation time than another, or it might look like the organization is bearing more cost if the vacation is taken after the end of the grant. However, I think you need to keep the big picture in mind. The staff is being paid by the organization, and the organization is being reimbursed by the government. It doesn’t really matter which compensation bucket the accounting shows.


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