The Single Audit Act: How Compliant Are Nonprofit Organizations?

Audits are an important legal accountability tool used by resource providers (donors, grantors, and others) to assure that resources are spent by nonprofit organizations in accordance with the resource providers intentions. This paper reports on audits that are required by the government of the United States for organizations receiving large amounts of federal financial assistance. Since 1990, nonprofits receiving substantial federal funds are required to undergo this rigorous and expensive form of federal oversight. We report on 11,841 nonprofit entities that underwent such audits, and the 3,592 audit firms that conducted them, from 1997 to 1999. Overall, compliance with federal regulations appears to be high. Our study indicates that smaller nonprofits, those that are new to government grants, and those with prior audit findings have a significantly higher rate of adverse audit findings. Perhaps for cost or other reasons, these nonprofits are being audited by less experienced auditors. Current federal funding does not provide any additional funds for Single Audit Act compliance. One policy implication of our work might be to provide federal funding specifically for Single Audit Act compliance to these nonprofits.This publication is Hauser Center Working Paper No. 16. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers

Adoption of standard ERP solution in health care sector: is SAP ERP all-in-one capable to meet specific requirements?

Objective of this experience report is to address specific issues regarding standard SAP ERP implementation in a medical institution. Target Company is a state owned health care institution from Bosnia and Herzegovina. Report will treat selected issues which could trouble standard SAP ERP implementation trough predefined ERP implementation methodology for SAP ERP. This report presents observations/ remarks based on experience of authors in particular SAP ERP implementation project in health care institution. Author’s goal is to provide useful insight into “real life” standard ERP implementation and problems that arise. Also, it should provide useful information for all stakeholders involved in the process of ERP implementation in public health care sector

AAPOR Report on Big Data

In recent years we have seen an increase in the amount of statistics in society describing different phenomena based on so called Big Data. The term Big Data is used for a variety of data as explained in the report, many of them characterized not just by their large volume, but also by their variety and velocity, the organic way in which they are created, and the new types of processes needed to analyze them and make inference from them. The change in the nature of the new types of data, their availability, the way in which they are collected, and disseminated are fundamental. The change constitutes a paradigm shift for survey research.There is a great potential in Big Data but there are some fundamental challenges that have to be resolved before its full potential can be realized. In this report we give examples of different types of Big Data and their potential for survey research. We also describe the Big Data process and discuss its main challenges

Business models in health care: Accounting for the sustainability of palliative and end of life care provision by voluntary hospices' in England

This study evaluates the sustainability of palliative and end of life care provision by voluntary hospices in England. Using a mixed methods, inductive approach, we construct a ‘descriptive business model’ for hospices which is grounded in analysis of relevant accounting information, and supported by narratives extracted from interviews with senior clinical and non clinical managers from four large and medium sized hospices. The study reveals the strengths and weaknesses of the hospice business model and evaluates its robustness against forthcoming challenges. Our findings highlight the gradual transition from a basic voluntary sector business model to a complex, highly sophisticated, and institutionalized care establishment, sharing many of the characteristics found in large private and public organizations. The sustainability however of the business model is threatened due to its exposure to a number of contradictory forces. Whilst demand for palliative and end of life care going forward is set to increase, due to both demographic and regulatory factors, hospices' voluntary income is highly volatile. Dependency on sustaining a complex network of stakeholder groups to underwrite income, challenges the hospice business model’s ability to cope with the anticipated challenges

WoodCircus, Underpinning the vital role of the forest-based sector in the Circular Bioeconomy. D2.2 Resource Efficiency, Side Streams and Value Chain Analysis – WP2 Final Report

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State of the Sector

In 2005, the Jessie Ball duPont Fund and the then-young Nonprofit Center of Northeast Florida asked a fundamental question: how many nonprofits operate in our community and what do they do? When the answer was not readily available, the two organizations launched a research project - The State of The Sector - that continues today and has captured 13 years of data on more than 1,500 nonprofits in the five counties of Northeast Florida

Distinguishing the Social Sector: A Buffalo-Niagara Labor Market Study

The study focuses on the two largest parts of Buffalo-Niagara’s social sector: nonprofit and government employers