Moss Adams - Anita Shah

Industry Expertise

Tribal & Gaming

Practice Focus

Financial Statement Audits

Biography

Anita has practiced public accounting since 2007. She specializes in navigating Tribal governments through grant requirements and streamlining financial processes by performing annual single audits.

Having served various Tribal governments and their enterprises, Anita provides valuable insight and best practice recommendations about internal controls, policies and procedures, and overall operational improvements to help Tribes better serve their citizens.

Additionally, Anita has technical expertise in the laws and regulations of the Governmental Accounting Standards Board (GASB), Government Auditing Standards, and the Office of Management and Budget (OMB) Uniform Guidance (Single Audit). She’s a qualified Single Audit Technical Reviewer for the firm.

Anita has also provided consulting services to Tribal governments regarding the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the American Rescue Plan Act (ARPA) funding during the COVID-19 pandemic.

Selected Speaking Engagements

Applying the Uniform Guidance for Federal Awards
(The Falmouth Institute, Lac Du Flambeau, WI, August 2017)
Indirect Cost Basis for Tribal Organizations
(The Falmouth Institute, June 2017)
Applying the Uniform Guidance for Federal Awards
(Bayfield, WI, March 2017)
2016 OMB Compliance Supplement under Uniform Guidance
(The Falmouth Institute, Las Vegas, NV, March 2017)
Applying the New Procurement Standards and Allowable Costs Principles
(Espanola, NM, February 2017)
Uniform Guidance for Federal Awards
(The Falmouth Institute, Seattle, WA, September 2016)
Uniform Guidance for Federal Awards
(The Falmouth Institute, Las Vegas, NV, August 2016)
OMB’s New Uniform Guidance for Federal Awards
(The Falmouth Institute, Las Vegas, NV, April 2016)
What You Need to Know: ACA Reporting and Compliance
(Native Nations Event, Las Vegas, NV, November 2015)

Professional Affiliations

Member, American Institute of Certified Public Accountants
Member, Washington Society of Certified Public Accountants

Education

BS, accounting, University of Central Florida

Insights from Anita Shah

Clarification on Uniform Guidance Revision Usage

Gain clarity around OMB’s 2024 Revisions to Uniform Guidance 2 CFR 200 that can improve federal award compliance and reporting.

Implementation of the 2024 Revisions to OMB Uniform Guidance

Reduce grant management complexity and more with the new Uniform Guidance revisions from the OMB. Learn more.

Create Effective Finance, Investment, and Audit Committees

Improve decision-making and more when you establish your organization’s finance, investment, and audit committees.

Best Practices to Strengthen Tribal Councils and Improve Governance

Improve Tribal governance by implementing best practices that strengthen Tribal councils and boost their impact.

Tribal Nations Can Leverage AI to Enhance Capabilities and Overcome Challenges

Generative AI can transform the administrative landscape of Tribal nations, making them more adaptive to technology and labor issues.

2024 Revisions to OMB Uniform Guidance

The Office of Management and Budget (OMB) issued revisions to the Uniform Guidance Title 2 Code of Federal Regulations (CFR) Section 200.

Governance Strategies for a Highly Effective Tribal Council

Learn good governance strategies for your Tribal council and how to improve board culture and performance.

How Tribes and Tribal Organizations Can Utilize the New Markets Tax Credit

The New Markets Tax Credit (NMTC) can be a powerful financing tool for Tribes and Tribal organizations. Learn details.

The Inflation Reduction Act: Benefits for Tribes

The Inflation Reduction Act provides Tribes with new funding opportunities to pursue economic development. Learn details.

Key Financial Statement Items Your Tribal Council Should Review

Make informed, strategic decisions when you review your Tribe’s financial statements with fellow Tribal Council members.

How Tribal Facilities Could Benefit from ISDEAA Section 105(l) Leases

Learn benefits of Tribal cost agreements with the Indian Self-Determination and Education Assistance Act (ISDEAA) Section 105 (I).

How the Treasury’s Final Rule Impacts Tribes

Learn how provisions to the Final Rule of the Coronavirus State and Local Fiscal Recovery Funds could affect your Tribe.

Indirect Cost Reminders and Strategies for Tribes

Learn the basics of indirect costs as well as best practices and strategies to increase the potential benefits.

New OMB 2021 Compliance Supplement Impacts Tribes and Gaming

Changes within the new 2021 Compliance Supplement and Addendum impact audit requirements for Tribal organizations including casinos.

Grants for Tribes: $32.5 Billion Available Through the American Rescue Plan Act

The American Rescue Plan Act (ARPA) includes $32.5 billion in grants for Tribal government programs. Get the details.

OMB Updates: Coronavirus Relief Fund Audit Requirements, Deadline Extensions, More

Learn about new Single Audit requirements for COVID-19-related programs—as well as extended filing deadlines.

Strategies for COVID Funding Options Available to Tribes

Learn about funding options available to Tribes with the COVID legislation passed in 2020 and recent updates from the IRS

New COVID-19 Relief Provides Aid to Tribes and Tribal Businesses

The federal stimulus package provides expanded PPP loans, CRF extensions, and more to Tribes and Tribal governments.

Procurement Thresholds Under the Uniform Guidance Officially Increased

Effective August 31, the Uniform Guidance procurement thresholds will officially increase from $3,500 to $10,000 and from $150,000 to $250,000. Learn more.

Best Practices for Improving Tribal Government Operations

Join us for an on-demand webcast exploring hot topics and best practices to help bolster your tribe’s operations, reduce risk, and improve cash flow.

2020 Tax Considerations for Tribal Governments’ General Welfare Benefits

As your tribe prepares its 2020 tax needs, the General Welfare Benefits Exclusion Act of 2014 can help provide non-taxable distributions to your tribal members.

Focus on Internal Controls: 5 Tips to Avoid Noncompliance with Federal Awards

By focusing on internal controls, your tribe’s management could avoid noncompliance. Follow these tips to help select and manage controls.

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