Mary Alison Capps

About Mary Alison Capps

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So far Mary Alison Capps has created 54 blog entries.


CRI Partner AJ Bowers will host a session at the New Mexico Association of School Business Officers' 2019 Fall Conference on September 19, 2019. This session starts with an in-depth description of internal controls as they relate to the COSO Framework. He will then examine a case study and explore what internal controls should have [...]

2019-09-17T09:26:16-04:00September 17th, 2019|Around Town|

Impact of the new Revenue Recognition standard on the Healthcare Industry

The Financial Accounting Standards Board (FASB) issued ASC 606, Revenues from Contracts with Customers, which replaced all previously-existing guidance and created a new model for recognizing revenues from transactions with customers (or patients). Healthcare providers are unique in the accounting world in many ways, most notably for the complexities surrounding the revenue cycle (billing and [...]

2019-09-12T14:13:13-04:00September 11th, 2019|HEALTHCARE|

CRI CLEARWATER – David Sietsma: Donor Advised Funds Panel

CRI Partner David Sietsma will participate in a panel discussion as part of the Charitable Gift Planners of Tampa Bay Lecture Series. This panel will review what a Donor Advised Fund is, who they are appropriate for, and how to best utilize it as part of overall wealth and gifting strategy. This panel will take [...]

2019-09-10T15:17:03-04:00September 10th, 2019|Around Town|

New Opportunities Arise if Hospitals Embrace Pricing Transparency

In a sweeping effort aimed at empowering consumers (patients), hospitals are now required by the federal government to post their standard service costs online. This new transparency rule seeks to provide the public with a more traditional consumer experience, unveiling more information for patients to consider when making critical healthcare decisions.  But, the question is, [...]

2019-08-30T11:48:23-04:00August 30th, 2019|HEALTHCARE|

Additional Reporting Required for All Florida Corporate Tax Return Filings

This summer, Florida passed new legislation requiring all Florida corporate income tax filers to provide certain additional information via the Florida Department of Revenue (FDOR) website. The new online information disclosure relates to how certain areas of the federal Tax Cuts and Jobs Act impact a company’s Florida income tax. Note that the state has [...]

2019-08-27T14:52:56-04:00August 23rd, 2019|STATE & LOCAL TAX|

CRI TAMPA BAY – David Sietsma: Opportunity Zones Expert Panel Discussion

CRI Partner David Sietsma will participate in the Opportunity Zones Expert Panel Discussion on August 27, 2019 at The Ring Workspace. The panel will discuss where the zones are, specific rules that govern these investments, pros and cons of opportunity zone investments, and which types of investors should consider opportunity zone investments. Register here to [...]

2019-08-23T14:35:39-04:00August 23rd, 2019|Around Town|

CRI BIRMINGHAM – Amanda Vandegrift: Certified Regulatory Compliance Manager

Carr, Riggs & Ingram Birmingham would like to congratulate Amanda Vandegrift on recently passing the Certified Regulatory Compliance Manager (CRCM) exam. We are proud to have you on the CRI team!

2019-08-23T14:22:33-04:00August 23rd, 2019|Around Town|

CRI ENTERPRISE – Keith Hundley: 2019 Southeast Association of Community Action Agencies Annual Conference

CRI Partner Keith Hundley is joining the Southeast Association of Community Action Agencies for his sixth year as a speaker at their Annual Conference. During the 3-day conference, he will present two sessions. The first will be Back to Basics: Fund and Accrual Accounting followed by Procurement Issues and the Uniform Guidance. The Southeastern Association of Community Action [...]

2019-08-09T12:21:34-04:00August 9th, 2019|Around Town|

CRI ENTERPRISE – Keith Hundley: Oklahoma Community Action 2019 Annual Conference

CRI Partner Keith Hundley is presenting at the Oklahoma Community Action 2019 Annual Conference at the Westin in Oklahoma City, OK, on September 18, 2019. Community Action Agencies are managed by local, volunteer boards of directors. A Community Action Board of Directors must include low-income residents as well as private and public sector representatives. Community Action [...]

2019-08-09T12:03:10-04:00August 9th, 2019|Around Town|

2019 OMB Compliance Supplement

Released: July 1, 2019 Effective for audits of years ending June 30, 2019, and later The entire compliance supplement is available to the public here. The general format and sections of the Compliance Supplement remain consistent with prior years, but there are important changes that will affect upcoming Single Audits. Auditees expending federal funds [...]

2019-07-30T15:04:02-04:00July 30th, 2019|GOVERNMENTS|

Medicare Wage Index

The CMS “wage index” remains a vital (and controversial) component of how hospitals receive payment for services to Medicare beneficiaries. CMS recognizes that labor costs vary from one area to the next. So, as a part of the methodology for determining IPPS (inpatient prospective payment) reimbursement, standardized amounts are adjusted for area differences in facilities’ [...]

2019-08-14T11:53:56-04:00July 26th, 2019|HEALTHCARE|

New Accounting Rules for Employee Benefit Plan Audits Increase the Scrutiny on both Auditors and Plan Management

In early May, the American Institute of CPAs (AICPA) Auditing Standards Board (ASB) released a new Statement on Auditing Standards (SAS). The new SAS, which is entitled Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements, aims to raise the quality of audits in a number of areas, including risk [...]

2019-07-22T13:06:53-04:00July 22nd, 2019|EMPLOYEE BENEFIT PLANS|

CRI RALEIGH – SCOTT BAILEY: NC Captive Insurance Association Conference

CRI Partner Scott Bailey is speaking at the 2019 NCCIA Conference on August 22, 2019. The presentation will cover what makes a great captive board of directors and will be followed by a panel of government experts answering key questions about how to build the ideal board of directors.

2019-07-15T22:16:28-04:00July 15th, 2019|Around Town|

CRI NASHVILLE – STEVEN LORADY: Tennessee Captive Insurance Association Conference Committee Chair

CRI Partner Steven Lorady was selected to serve as the Conference Committee Chair for 2020 for the Tennessee Captive Insurance Association. We are very proud of Steven for stepping into this role in the industry, and excited for what is to come to TCIA in 2020!

2019-06-26T09:44:46-04:00June 26th, 2019|Around Town|

Changes to Loss Reserve Discount Factors for 2018 Insurance Company Tax Returns

The Tax Cuts and Jobs Act (TCJA) made the following changes to the discounting rules for non-life insurance companies for taxable years beginning after Dec. 31, 2017: repealed the election of a company to use its own historical loss payment patterns for discounting purposes; amended the computational rules for determining loss payment patterns; and established [...]

2019-06-24T14:42:05-04:00June 24th, 2019|INSURANCE|


CRI Partner R. A. Bobbi Hayes will present a break out session at the Construction Management Financial Association's Lonestar Conference in San Antonio, TX on September 19, 2019. The Lonestar Conference is the regional conference for CFMA and includes all the Texas CFMA chapters. Her topic will be Implementing the New Leasing Standards for Contractor [...]

2019-06-18T13:02:47-04:00June 18th, 2019|Around Town|


CRI Partner Debbie Goode serves as the Campaign Chairwoman for United Way of Brevard. Their 2019 Workplace Campaign raised $6.9 million which was a 3.4% increase from the previous year. We are proud of Debbie and all of the positive change she is helping facilitate in her community. You can read more about their campaign [...]

2019-06-05T15:04:18-04:00June 5th, 2019|Around Town|

CRI ST. AUGUSTINE – LOUISE ANDERSON: Business and Accounting for Artists and Art Organizations

CRI Partner Louise Anderson presented a Business and Accounting class for artists of all genres and arts organizations at The Art Studio in St. Augustine Beach, FL on May 23. Her workshop covered topics such as forming an entity (corporation, LLC, partnership, etc.), expense deductions, record keeping, useful tools, and more.

2019-06-03T13:21:44-04:00June 3rd, 2019|Around Town|

CRI ATLANTA – DOUG MIMS: Georgia Bankers Association BSA Experience

CRI Partner Doug Mims is presenting Currency Transaction Reporting, Documentation, and Monetary Instruments at the Georgia Bankers Association's BSA Experience on Tuesday, August 20, 2019. This experience is designed to take BSA officers, compliance officers, risk management officers, internal auditors, and their teams through all topics that support an effective BSA program. A financial institution is [...]

2019-05-23T16:24:17-04:00May 23rd, 2019|Around Town|


Governments are continuing to identify new avenues to borrow and are diversifying their debt-issuance practices. One of the newer trends in governments is direct borrowing from banks. These borrowings have led some users of the financial statements to have some concerns about the level of disclosure provided in the notes to the financial statements. Inconsistency [...]

2019-05-02T16:41:01-04:00May 1st, 2019|GOVERNMENTS|
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