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hplains.com

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src="https://ebl-prod-1cak5rkj2-eide-bailly.vercel.app/_next/static/chunks/616-18d827c7e09f67f5.js" defer=""></script><script src="https://ebl-prod-1cak5rkj2-eide-bailly.vercel.app/_next/static/chunks/335-948e550264872651.js" defer=""></script><script src="https://ebl-prod-1cak5rkj2-eide-bailly.vercel.app/_next/static/chunks/pages/%5B%5B...path%5D%5D-89c8c2b7a03cff82.js" defer=""></script><script src="https://ebl-prod-1cak5rkj2-eide-bailly.vercel.app/_next/static/BFRCWPdWZ_TS5Hrz9rLw1/_buildManifest.js" defer=""></script><script src="https://ebl-prod-1cak5rkj2-eide-bailly.vercel.app/_next/static/BFRCWPdWZ_TS5Hrz9rLw1/_ssgManifest.js" defer=""></script></head><body><div id="__next"><div class="prod-mode "><header><div id="header"><header class="Header_header__MwWvM "><div style="top:0"><div class="Header_navbar__sgcPx"><div class="Header_bar__qzup0"><button class="Header_hamburgerbtn__o3r_j" aria-label="Open navigation"></button><a title="alt" target="" class="Header_logolink__m8WoD" href="/"><img alt="Eide Bailly LLP" width="118" height="64" src="https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/project/eide-bailly-com/eide-bailly-com/navigation/header/header-logo.png?h=64&iar=0&w=118"/></a><nav class=""><button class="Header_closebtn__mL7wz" aria-label="Close navigation"></button><ul><li class=""><button class="Header_levelone__eHwQi">How We Help</button></li><li class=""><button class="Header_levelone__eHwQi">Insights</button></li><li class=""><button class="Header_levelone__eHwQi">Who We Are</button></li><li class=""><button class="Header_levelone__eHwQi">Careers</button></li></ul><div class="Header_ctas__wiIs6 header_contact_us"><a title="" target="" class="Header_secondaryCTA__ptZCi" href="/client-access">Client Access</a><a title="" target="" class="Header_tertiaryCTA__yRMO6" href="/technology-support">Technology Consulting Support</a><div class="Header_ctaMain__jJrcN"><a href="/contact-us" class="Header_primaryCTA__7_wT_ header_contact_us_button" data-title="Contact Us Primary CTA" data-component_name="Header Contact Us"><span> Contact Us</span></a></div></div></nav><button class="Header_searchbtn__UG9Pb" aria-label="Open search"></button></div></div></div></header></div></header><main><div id="content"><div><div class="MediumHeightHeroWithBreadcrumbs_mediumHeightHeroWithBreadcrumbs__Re8UC"><div><img alt="" width="1366" height="400" src="https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/redesign/offering-banners/service-banner_netsuite.jpg?h=400&iar=0&w=1366"/><div class="MediumHeightHeroWithBreadcrumbs_overlay__okX_m undefined"></div></div><div><h1>High Plains Technology is now Eide Bailly</h1><div class="MediumHeightHeroWithBreadcrumbs_cta__QSaGB"><a href="https://hplains.hostedrmm.com/RemoteSupport/" target="_blank" rel="noopener noreferrer"><span>Support Link</span></a></div></div></div><div class="PageIntroRTEwithTitle_pageIntroRTEwithTitle__WC_Qd"><div class="PageIntroRTEwithTitle_pageIntroContainer__wObZ8"><h2 class="PageIntroRTEwithTitle_pageIntroContainer__title__7uFG_"><div class="PageIntroRTEwithTitle_arrowTop__hB5AM PageIntroRTEwithTitle_show__ovB6i"></div>NEW NAME, SAME GREAT SERVICE & EXPERIENCE</h2><div class="PageIntroRTEwithTitle_pageIntroContainer__description__8Mz8b"><div><p> Our name has changed, but our people and our dedication to our clients remain the same. </p> <p> We know change can be hard. But you can rest assured we’re working to ensure a smooth transition. Here are some important items you want to know about:</p></div><div class="PageIntroRTEwithTitle_arrowBottom__NeytU PageIntroRTEwithTitle_show__ovB6i"></div></div></div></div><div class="FiftyFiftyCalloutWithLinks_fiftyFiftyCalloutWithLinks__lb6if"><div class="FiftyFiftyCalloutWithLinks_fiftyFiftyContainer__IVvDA"><div class="FiftyFiftyCalloutWithLinks_ImageContainerLeft__5vq_A"><img alt="Positions with Clients" width="689" height="459" class="FiftyFiftyCalloutWithLinks_image__dtnB3" loading="lazy" src="https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/redesign/2023/positions-with-clients_intro-section_689x459.jpg?h=459&iar=0&w=689"/></div><div class="FiftyFiftyCalloutWithLinks_TextContainerLeft__kpzTI"><h3 class="FiftyFiftyCalloutWithLinks_Title__uyjkx">Client Logins</h3><div class="FiftyFiftyCalloutWithLinks_button__8Ej_W"><a href="https://hplains.hostedrmm.com/RemoteSupport/" target="_blank" rel="noopener noreferrer">Support Link</a></div><div class="FiftyFiftyCalloutWithLinks_button__8Ej_W"><a href="http://my.eidebailly.com" target="">Client Portal</a></div></div></div></div><section class="FeaturedInsights_transparent__0Q9Zm featured_insights"><div class="FeaturedInsights_top__CRL8W"><div class="FeaturedInsights_container__TUSeL"><div><div class="FeaturedInsights_maintitle__kuY3B">Latest Insights</div></div><div class="FeaturedInsights_btn__e6UJG"><a href="/insights" data-title="Discover All Insights" data-component_name="Featured Insights" data-intent="" class="featured_insights_all_insights_cta" target=""><span>Discover All Insights</span></a></div></div></div></section><section><div class="GenericRTE_genericRTE__container__0sk7_"><div class="bodyCopy"><h2>How do I find out more about you?</h2> <p>Eide Bailly is honored to have High Plains Technology as part of the fold. We are a Top 25 CPA and business advisory firm in the nation with offices all over the country. </p> <p> What does this mean for you? You’ll get local expertise in North Dakota and South Dakota with access to national resources, including our National Tax Office, National Assurance Office and a variety of specialty services. Our people are specialists and thought leaders with one goal in mind: ensuring you succeed. </p> <p> We have a wide variety of industries and services to choose from. Here’s just a sampling: </p> <h3> </h3></div></div></section><div class="TileList_transparent__DBVVT tile_with_icon tile_list"><div class="TileList_main__36k7Q"><div class="TileList_mainTitle__ri5UK">Industries</div><div class="TileList_container__3Dxkg"><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Construction & Real Estate</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/industries/construction-and-real-estate" data-title="Construction & Real Estate" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Education</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/industries/education" data-title="Education" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Financial Services</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/industries/financial-services" data-title="Financial Services" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Government</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/industries/government" data-title="Government" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div 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class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/industries/nonprofit" data-title="Nonprofit" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div></div></div></div><div class="TileList_transparent__DBVVT tile_with_icon tile_list"><div class="TileList_main__36k7Q"><div class="TileList_mainTitle__ri5UK">Offerings</div><div class="TileList_container__3Dxkg"><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Audit & Assurance</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/services/audit-and-assurance" data-title="Audit & Assurance" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Cybersecurity</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/services/digital/cybersecurity" data-title="Cybersecurity" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Digital</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a href="/services/digital" data-title="Digital" data-component_name="Tile List Default" class="tile_list_link tile_list_default_link" target=""></a></div></div><div class="TileList_borderCard__2BwuN"><div><div class="TileList_icon__c2_XJ"></div><h3 class="TileList_title__Ucv6t">Fraud & Forensics</h3><div><div class="TileList_content__DnspR"></div></div></div><div class="TileList_linkbtn__lBlj_"><a 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"},"SearchImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/project/eide-bailly-com/insights/articles/2020/single-audit-government-building.jpg?h=510\u0026iar=0\u0026w=638","alt":"Building","width":"638","height":"510"}},"SearchTitle":{"value":"Potential Changes to Obligation for American Rescue Plan Funds"},"Title":{"value":"Potential Changes to Obligation for American Rescue Plan Funds"},"SuppressImage":{"value":false},"AuthorByline":{"value":""},"BackLink":{"value":{"class":"","id":"{7064279E-3085-4BDF-947F-03E465753705}","querystring":"","anchor":"","target":"","title":"","linktype":"internal","text":"All Insights","url":"/Eide Bailly COM/Eide Bailly COM/Home/Insights","href":"/insights"}},"EyebrowText":{"value":"Article"},"InsightImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/project/eide-bailly-com/insights/articles/2020/single-audit-government-building.jpg?h=510\u0026iar=0\u0026w=638","alt":"Building","width":"638","height":"510"}},"InsightVideo":{"value":""},"PublishDate":{"value":"2023-12-27T06:00:00Z"},"SuppressDate":{"value":false},"BodyCopy":{"value":"\u003cp\u003eWhen the American Rescue Plan Act\u0026nbsp;(ARPA) designated $350 billion to every government jurisdiction in the country, it became apparent that specific details would follow as governments used funds to alleviate the impact on communities. \u003c/p\u003e\n\u003cp\u003eClarifications have been released by the United States Department of the Treasury (Treasury Department) since the passage of ARPA. In November 2023, the Treasury Department issued further interim rules expanding the definition of \u0026ldquo;obligation.\u0026rdquo; \u003c/p\u003e\n\u003cp\u003eAs with many ARPA interim rules, only slight variations have occurred between the proposed and the final language rules. Here\u0026rsquo;s what your government needs to know: \u003c/p\u003e\n\u003ch2\u003eNo Changes to Eligibility\u003c/h2\u003e\n\u003cp\u003eThe interim rule did not change other ARPA provisions relating to eligibility or period of performance requirements. Under the interim rule, Coronavirus State and Local Fiscal Recovery Fund (SLFRF) eligible projects must still be obligated by December 31, 2024, by states and local governments and expended by December 31, 2026 (or September 30, 2026, in some cases). \u003c/p\u003e\n\u003ch2\u003eChange to Recipients\u003c/h2\u003e\n\u003cp\u003eOne of the most significant clarifications is that the definition of \u0026ldquo;recipients\u0026rdquo; in relation to the performance period does not include subrecipients. This means if your government passed funds via your respective state, the period of performance requirements are not direct and material requirements. This puts the budgetary responsibility of obligating SLFRF by December 31, 2024, with the recipient (again, in many cases, states).\u003c/p\u003e\n\u003cp\u003eIn general, recipients may not re-obligate funds after December 31, 2024. However, specific circumstances allow a recipient to enter a new contract or modify an existing one or subaward after December 31, 2024. \u003c/p\u003e\n\u003cp\u003eExamples include:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eThe contractor or subrecipient has defaulted or goes out of business. A bilateral agreement to terminate a contract or subaward for convenience occurs. \u003c/li\u003e\n \u003cli\u003eThe recipient terminates the contract or subaward due to noncompliance with procurement policies, such as being improperly awarded or a determination of bad faith activities. \u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003eAmending the Definition of Obligation\u003c/h2\u003e\n\u003cp\u003eLastly, \u0026ldquo;obligation\u0026rdquo; was amended as part of the Title 31 Code of Federal Regulations (CFR) Part 35.3. This was to provide clarity for the treatment of estimated amounts. \u003c/p\u003e\n\u003cp\u003eRecipients may have difficulty estimating indirect and direct costs associated with payroll and benefits of personnel responsible for compliance and maintaining records. The Treasury Department lists expenditures which may fall under the clarified treatment, including: \u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eReporting and compliance requirements, including subrecipient monitoring \u003c/li\u003e\n \u003cli\u003eSingle audit costs \u003c/li\u003e\n \u003cli\u003eRecord retention and internal control requirements \u003c/li\u003e\n \u003cli\u003eProperty standards \u003c/li\u003e\n \u003cli\u003eEnvironmental compliance requirements \u003c/li\u003e\n \u003cli\u003eCivil rights and nondiscrimination requirements\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIn each case, costs must be calculated to comply with compensation rules charged to federal awards in Title 2 CFR 200.430 (\u003cem\u003eUniform Guidance\u003c/em\u003e). They must also: \u003c/p\u003e\n\u003col\u003e\n \u003cli\u003eDetermine the amount of SLFRF funds the recipient estimates it will use to cover such expenditures.\u003c/li\u003e\n \u003cli\u003eDocument a reasonable justification for this estimate.\u003c/li\u003e\n \u003cli\u003eReport those amounts to Treasury by April 30, 2024, with an explanation of how the amount was determined.\u003c/li\u003e\n \u003cli\u003eReport the final amount expended for these costs at award closeout.\u003c/li\u003e\n\u003c/ol\u003e\n\u003ch2\u003eNext Steps for Governments and the American Rescue Plan Act\u003c/h2\u003e\n\u003cp\u003eThe American Rescue Plan Act provided much-needed funding to governments affected by the pandemic. Now, many governments are looking to maintain compliance with the various rules set forth by the Act. \u003c/p\u003e\n\u003cp\u003eA trusted government advisor can help you work through compliance and definitions within the ARPA. \u003c/p\u003e"},"HideExpanded":{"value":false},"KeyTakeaways":{"value":"\u003cul\u003e\n \u003cli\u003eThere are no changes to the eligibility criteria and performance period requirements for projects funded by the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). \u003c/li\u003e\n \u003cli\u003eA significant clarification is that the term \"recipients\" for the performance period does not include subrecipients.\u003c/li\u003e\n \u003cli\u003eRecipients must follow specific rules for estimating and reporting costs related to compliance, single audit, record retention, and other specified categories.\u003c/li\u003e\n\u003c/ul\u003e"},"Authors":[{"id":"4fbe0cfb-e33f-41e5-9e39-4e25c5c50c92","url":"/data/author-folder/joe-escobar","name":"Joe Escobar","displayName":"Joe Escobar","fields":{"PeopleProfile":null,"LinkedInLink":{"value":{"href":""}},"Description":{"value":"Since 2015, Joe has gained experience assisting clients with their\nassurance needs. 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Finance","fields":{"PageLink":{"value":{"text":"","anchor":"","linktype":"internal","class":"","title":"","target":"","querystring":"","id":"{1615BF74-4CA8-4062-9F63-E0EDDD132B55}","href":"/services/outsourced-and-managed-services/accounting-and-finance"}},"Title":{"value":"Accounting \u0026 Finance"}}},{"id":"46569f30-07b1-497e-8c0d-ad12d097066f","url":"/data/taxonomy/offerings/outsourced-managed-services/accounting-finance/year-end-planning-compliance","name":"Year-End Planning Compliance","displayName":"Year-End Planning Compliance","fields":{"PageLink":{"value":{"text":"","anchor":"","linktype":"internal","class":"","title":"","target":"","querystring":"","id":"{584C0FD0-EB57-4744-BD8F-0A77458A80F2}","href":"/services/outsourced-and-managed-services/accounting-and-finance/year-end-planning-and-compliance"}},"Title":{"value":"Year-End Planning \u0026 Compliance"}}},{"id":"70ee7af7-c42c-46bc-8118-12bd8fa747e8","url":"/data/taxonomy/offerings/tax/tax-consulting-planning","name":"Tax Consulting Planning","displayName":"Tax Consulting Planning","fields":{"PageLink":{"value":{"text":"","anchor":"","linktype":"internal","class":"","title":"","target":"","querystring":"","id":"{585CE115-4BD6-4233-963C-D848749A32A0}","href":"/services/tax/tax-consulting-and-planning"}},"Title":{"value":"Tax Consulting \u0026 Planning"}}}],"breadcrumbTitle":{"value":"Top 10 Considerations for Successful Year-End Planning"},"hideInBreadcrumbs":{"value":false},"NavigationFilter":[],"NavigationClass":null,"NavigationTitle":{"value":"Top 10 Considerations for Successful Year-End Planning"},"Page Design":null,"SxaTags":[],"SearchDescription":{"value":"A proactive approach to year-end can simplify the process and eliminate headaches. We’ve identified ten areas you should consider at year-end and all year long."},"SearchImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/images/insights/articles/insight_successful-year-end-planning_700x560.jpg?h=530\u0026iar=0\u0026w=700","alt":"woman smiling while looking out window","width":"700","height":"530"}},"SearchTitle":{"value":"Top 10 Considerations for Successful Year-End Planning"},"Title":{"value":"Top 10 Considerations for Successful Year-End Planning"},"SuppressImage":{"value":false},"AuthorByline":{"value":""},"BackLink":{"value":{"href":""}},"EyebrowText":{"value":""},"InsightImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/images/insights/articles/insight_successful-year-end-planning_700x560.jpg?h=530\u0026iar=0\u0026w=700","alt":"woman smiling while looking out window","width":"700","height":"530"}},"InsightVideo":{"value":""},"PublishDate":{"value":"2024-10-29T05:00:00Z"},"SuppressDate":{"value":false},"BodyCopy":{"value":"\u003cp\u003eYear-end is a busy time. Not only are you working to get your financials in order, but you\u0026rsquo;re also evaluating the numbers, measuring success, and exploring opportunities to grow your business \u0026mdash; and it can be overwhelming.\u003c/p\u003e\n\u003cp\u003eWe understand the challenges you face as the year comes to a close. That's why we recommend a holistic approach that starts long before the end of the year and covers much more than just your financial statements. Here are the key areas you should consider at year-end and all year long.\u003c/p\u003e\n\u003ch2\u003e1. Tax Planning \u0026amp; Compliance\u003c/h2\u003e\n\u003cp\u003eWhen it comes to planning and compliance, ask yourself these questions:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eAre you prepared to file your individual and business tax return on time?\u003c/li\u003e\n \u003cli\u003eHave you considered how proposed tax legislation could impact your situation?\u003c/li\u003e\n \u003cli\u003eDo you have over 50 full-time equivalent employees?\u003c/li\u003e\n \u003cli\u003eHave you had a conversation with your tax advisor to ensure you are benefiting from all available tax credits and deductions? \u003c/li\u003e\n \u003cli\u003eHave you filed the appropriate 1094 and 1095-C forms?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/articles/2020/1/what-you-need-to-know-to-correct-form-1099\" target=\"_self\"\u003eThe Most Common 1099 Filing Mistakes\u003c/a\u003e\n \u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e2. Technology\u003c/h2\u003e\n\u003cp\u003eTechnology is innovating faster than ever, but many organizations\u0026rsquo; systems are stuck in the past, creating challenges and slowing growth.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eHave you recently reviewed your technology needs and whether your current software systems are up to date and give you the information you need?\u003c/li\u003e\n \u003cli\u003eDo you need to \u003ca href=\"/services/digital/technology-partners\" target=\"_self\"\u003eexplore additional options\u003c/a\u003e?\u003c/li\u003e\n \u003cli\u003eDoes your technology allow you to operate in a remote or hybrid work environment?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/tools/technology-buying-guide\" target=\"_self\"\u003eTechnology Buying Guide\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e3. Cybersecurity\u003c/h2\u003e\n\u003cp\u003eCybersecurity is a critical component to successful year-end planning.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eHave you adequately protected your systems, data, and business reputation?\u003c/li\u003e\n \u003cli\u003eHave you adequately identified the cyber threats your \u003ca href=\"/insights/articles/2020/5/how-to-prevent-detect-and-respond-to-cybersecurity-incidents\" target=\"_self\"\u003ebusiness may face\u003c/a\u003e?\u003c/li\u003e\n \u003cli\u003eHave you prepared proper training for your staff to prevent a cybersecurity threat?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/tools/a-guide-to-creating-a-culture-of-security-in-your-organization\" target=\"_self\"\u003eBuilding a Culture of Security\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e4. Data Analytics\u003c/h2\u003e\n\u003cp\u003eTaking a strategic approach to year-end planning can help you simplify the process. When considering data analytics, ask yourself:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eAre you able to use your data to make informed decisions?\u003c/li\u003e\n \u003cli\u003eCan your company make sense of its data chaos?\u003c/li\u003e\n \u003cli\u003eDo you have the proper access to your data?\u003c/li\u003e\n \u003cli\u003eDo you know the source of your current data and the health of that information?\u003c/li\u003e\n \u003cli\u003eHave you mastered the art and science of \u003ca href=\"/insights/articles/2021/8/10-mistakes-to-avoid-in-data-visualization\" target=\"_self\"\u003edata visualization\u003c/a\u003e?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/articles/2021/9/how-to-use-operational-analytics-to-drive-strategic-growth\" target=\"_self\"\u003eHow to Use Operational Analytics to Increase Performance\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e5. Human Resources\u003c/h2\u003e\n\u003cp\u003eTake a look at your human resources practices.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eAre you doing a comprehensive review of your \u003ca href=\"/insights/articles/2021/9/the-employee-handbook-what-it-is-why-you-need-one-and-how-to-write-one\" target=\"_self\"\u003eemployee handbook\u003c/a\u003e\u0026nbsp;to make sure you are in compliance with federal and state employment laws?\u003c/li\u003e\n \u003cli\u003eAre you keeping your \u003ca href=\"/insights/articles/2021/3/surviving-a-personnel-file-audit\" target=\"_self\"\u003epersonnel files\u003c/a\u003e\u0026nbsp;in order?\u003c/li\u003e\n \u003cli\u003eDo you follow best \u003ca href=\"/insights/articles/2020/11/creating-a-successful-recruiting-strategy\" target=\"_self\"\u003erecruitment\u003c/a\u003e\u0026nbsp;and \u003ca href=\"/insights/articles/2020/6/current-hr-trends-for-keeping-top-employees\" target=\"_self\"\u003eretention\u003c/a\u003e\u0026nbsp;practices?\u003c/li\u003e\n \u003cli\u003eAre you \u003ca href=\"/insights/articles/2017/4/how-to-utilize-hr-to-prevent-fraud-in-your-organization\" target=\"_self\"\u003eutilizing HR to prevent fraud\u003c/a\u003e\u0026nbsp;in your organization?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/articles/2020/7/why-human-resources-is-important-for-your-growing-business\" target=\"_self\"\u003eWhy Human Resources is Important for Your Growing Business\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e6. Wealth Planning\u003c/h2\u003e\n\u003cp\u003eSome questions to ask about wealth planning:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eHow will proposed tax legislation affect your wealth plan?\u003c/li\u003e\n \u003cli\u003eAre your tax and investment decisions working together?\u003c/li\u003e\n \u003cli\u003eDo you know the tax impact of liquidating one asset versus another?\u003c/li\u003e\n \u003cli\u003eAre you consistently reviewing your financial plan?\u003c/li\u003e\n \u003cli\u003eDo you have an investment strategy?\u003c/li\u003e\n \u003cli\u003eDo you have the right insurance coverage in place?\u003c/li\u003e\n \u003cli\u003eHave you thought about the type of legacy you would like to leave?\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003e7. Retirement Plans\u003c/h2\u003e\n\u003cp\u003eThere are many things to consider depending on the size and anticipated growth of your business.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eHave you reviewed your company\u0026rsquo;s retirement plan?\u003c/li\u003e\n \u003cli\u003eHave you reviewed the proper reporting requirements based on the size of your plan and its participant numbers?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/services/audit-and-assurance/employee-benefit-and-retirement-plan-audits\" target=\"_self\"\u003eEmployee Benefit and Retirement Plan Audits\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e8. Outsourcing Needs\u003c/h2\u003e\n\u003cp\u003eHere are some things to consider when it comes to the financial and accounting portion of your business.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eCould now be the time to outsource your payroll and accounting services?\u003c/li\u003e\n \u003cli\u003eCould hiring an outsourced CFO consultant help you grow your business?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/articles/2022/1/key-considerations-when-looking-to-outsource\" target=\"_self\"\u003eKey Considerations When Looking to Outsource\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e9. Exit Planning\u003c/h2\u003e\n\u003cp\u003eWe encourage business owners to consider options at least five to ten years before they intend to sell. The more time you have to adequately plan for a sale, the better price you likely will get.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eHave you thought about \u003ca href=\"/insights/articles/2018/3/preparing-for-potential-merger-and-acquisition-activity\" target=\"_self\"\u003eselling\u003c/a\u003e\u0026nbsp;or \u003ca href=\"/insights/articles/2019/2/due-diligence-when-buying-a-business\" target=\"_self\"\u003eacquiring a new business\u003c/a\u003e?\u003c/li\u003e\n \u003cli\u003eHave you considered the tax implications of a \u003ca href=\"/insights/articles/legacy/exit-strategy-transitioning-business-to-a-new-owner\" target=\"_self\"\u003esale/purchase\u003c/a\u003e?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/tools/key-considerations-in-exit-planning-your-guide-to-a-successful-transition\" target=\"_self\"\u003eComprehensive Exit Planning Guide\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003e10. Fraud\u003c/h2\u003e\n\u003cp\u003eAsk yourself these questions about fraud:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eDo you have suspicions about potential fraud in your organization?\u003c/li\u003e\n \u003cli\u003eDo you have the appropriate checks and balances in place?\u003c/li\u003e\n \u003cli\u003eHave you done a review of your internal controls to ensure you\u0026rsquo;re keeping your business protected?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cdiv data-aos=\"fade-right\"\u003e\n\u003cul class=\"insight-list\"\u003e\n \u003cli\u003e\u003cem\u003eDive Deeper: \u003c/em\u003e\u003ca href=\"/insights/articles/legacy/how-to-reduce-your-fraud-risk\" target=\"_self\"\u003eHow to Reduce Your Fraud Risk\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\u003c/div\u003e\n\u003ch2\u003eThe Importance of a Proactive Approach to Year-End Planning\u003c/h2\u003e\n\u003cp\u003eWe understand the amount of time and effort it takes to close out the year. Not only do you have a massive amount of paperwork in your \u003ca href=\"/insights/tools/1099-year-end-planning-ebook\" target=\"_self\"\u003e1099s\u003c/a\u003e\u0026nbsp;and \u003ca href=\"/insights/tools/w2-year-end-planning-ebook\" target=\"_self\"\u003eW-2s\u003c/a\u003e, you must also consider \u003ca href=\"/services/tax/tax-compliance\" target=\"_self\"\u003etax planning and compliance\u003c/a\u003e\u0026nbsp;and the overall health of your business. By taking a more proactive and strategic approach to year-end, you can simplify your process and eliminate many year-end headaches.\u003c/p\u003e\n\u003cp\u003eEide Bailly\u0026rsquo;s experienced advisors can help you review common practices and ask the right questions to help you simplify the year-end planning process and make strategic decisions to position your organization for growth in the coming year.\u003c/p\u003e"},"HideExpanded":{"value":false},"KeyTakeaways":{"value":"\u003cul\u003e\n \u003cli\u003eA holistic year-round approach to year-end can eliminate many common headaches.\u003c/li\u003e\n \u003cli\u003eDigital solutions are innovating faster than ever and can help simplify year-end.\u003c/li\u003e\n \u003cli\u003eMore organizations are turning to outsourcing for improved operations.\u003c/li\u003e\n\u003c/ul\u003e"},"Authors":[],"InsightType":{"id":"1a74986e-30ce-4747-a570-d9fdc650b5ce","url":"/data/taxonomy/insight-types/article","name":"Article","displayName":"Article","fields":{"PageLink":{"value":{"href":""}},"Title":{"value":"Article"}}}}},{"id":"84b17bb2-db3f-4477-8a0b-755a0952f402","url":"/insights/articles/2020/7/job-costing-in-a-time-of-economic-uncertainty","name":"Job Costing in a Time of Economic Uncertainty","displayName":"Job Costing in a Time of Economic Uncertainty","fields":{"OGImage":{"value":{}},"OGLink":{"value":{"href":""}},"OGTitle":{"value":""},"OGDescription":{"value":""},"PageClass":{"value":""},"CanonicalLink":{"value":{"href":""}},"MetaDescription":{"value":"Job costing is critical for construction entities and contractors, and it can help them find clarity in times of uncertainty."},"MetaTitle":{"value":"Dig Deeper: Construction Industry Job Costing in Uncertain 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uncertainty"},"SearchImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/images/insights/articles/construction-and-real-estate/construction-or-engineer-audit-paper-and-computer.jpg?h=500\u0026iar=0\u0026w=625","alt":"engineer working on computer with hard hat and blueprints in background","width":"625","height":"500"}},"SearchTitle":{"value":"Dig Deeper: Construction Industry Job Costing in Uncertain Times"},"Title":{"value":"Dig Deeper: Construction Industry Job Costing in Uncertain Times"},"SuppressImage":{"value":false},"AuthorByline":{"value":""},"BackLink":{"value":{"href":""}},"EyebrowText":{"value":""},"InsightImage":{"value":{"src":"https://edge.sitecorecloud.io/eidebaillyllp1-eidebaillypcd51-prod-99b2/media/images/insights/articles/construction-and-real-estate/construction-or-engineer-audit-paper-and-computer.jpg?h=500\u0026iar=0\u0026w=625","alt":"engineer working on computer with hard hat and blueprints in background","width":"625","height":"500"}},"InsightVideo":{"value":""},"PublishDate":{"value":"2023-10-09T00:00:00Z"},"SuppressDate":{"value":true},"BodyCopy":{"value":"\u003cp\u003eJob costing is a best practice that identifies the time and costs associated with each construction job. When not done correctly, job costing can create risk to the bottom line, particularly when supply chains struggle and economics falter. \u003c/p\u003e\n\u003cp\u003eThe construction industry should re-evaluate its job costing practices to significantly improve business operations and the bottom line. \u003c/p\u003e\n\u003ch2\u003eWhat Questions Does Job Costing Answer?\u003c/h2\u003e\n\u003cp\u003eConstruction job costing is an industry best practice that often gets sidelined. Daily job and business-related tasks, such as invoice fulfillment, paying vendors, safety, labor, and more often take priority.\u003c/p\u003e\n\u003cp\u003eJob costing can provide insights into your profitability and identify the most and least profitable processes within a project. Job costing can serve as a report card for current projects and help you plan for the future by answering: \u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eWhat is the total cost of a project? \u003cbr /\u003e\n \u003c/strong\u003eJob costing gives you a breakdown of all expenses associated with a construction job, allowing project managers and stakeholders to determine cost and profit.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eHow much did each phase of the project cost? \u003cbr /\u003e\n \u003c/strong\u003eConstruction industry job costing tracks expenses for different tasks or stages within the project. It\u0026rsquo;s a continuous improvement process where you can spot workflows that create a cost overrun or project delay. \u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eWhat are the indirect and direct costs of a project? \u003cbr /\u003e\n \u003c/strong\u003eJob costing separates costs by direct expenses (materials, labor, project-specific equipment usage) and indirect expenses (overhead, admin, general). The process helps to allocate these costs to a specific job.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eHow does the actual cost (outcome and deliverable) compare to the estimated cost (bid or quote)? \u003cbr /\u003e\n \u003c/strong\u003eJob costing in the construction industry is beneficial for pinpointing the accuracy of your cost estimates.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eAre there cost deviations from the quote or budget? \u003cbr /\u003e\n \u003c/strong\u003eThis process provides insight into cost variances by matching actual expenditures against budgeted amounts. This data is critical for monitoring and controlling project costs.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eWhat job-related activities are driving up my costs? \u003cbr /\u003e\n \u003c/strong\u003eWhile you can\u0026rsquo;t control raw material costs, you can change the workflows that aren\u0026rsquo;t adding value. Job costing allows you to focus on cost-saving measures to make informed decisions about resource allocation and job site best practices.\u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eHow profitable is the project? \u003cbr /\u003e\n \u003c/strong\u003eDetermining total costs and comparing them with the revenue generated from the project is critical for determining the true profitability of each type of construction project. This information is highly valuable for strategic business line decisions and determining whether you bid on specific projects.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eUltimately, construction industry job costing answers the question: Am I really making a profit? \u003c/p\u003e\n\u003ch2\u003eBest Practices for Job Costing in the Construction Industry?\u003c/h2\u003e\n\u003cp\u003eJob costing is an incredibly effective snapshot of your business\u0026rsquo;s true cost drivers and profit centers \u0026mdash; if done with these best practices in mind. \u003c/p\u003e\n\u003ch3\u003eProject Type\u003c/h3\u003e\n\u003cp\u003eEnsure you are seeking the right projects for your construction business. Razor-thin margins leave little room for errors or inefficiencies. Your team can analyze the resulting data to determine profitability trends if appropriate job costing processes were applied to current and previous contracts.\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003eWhat size contracts are most profitable? Do you struggle to perform on contracts greater than $5 million?\u003c/li\u003e\n \u003cli\u003eAre contracts aligned with your industry expertise more profitable than those requiring subcontracted work?\u003c/li\u003e\n \u003cli\u003eShould you seek to expand your relationship with a general contractor you\u0026rsquo;ve successfully worked with in the past? \u003c/li\u003e\n \u003cli\u003eDo you perform better on projects requiring a greater proportion of labor versus equipment or vice versa?\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eThe answers to these questions should drive bidding efforts; however, without appropriate job costing data, it\u0026rsquo;s easy to venture down an unprofitable path.\u003c/p\u003e\n\u003ch3\u003eBidding\u003c/h3\u003e\n\u003cp\u003eOnce you focus on the most profitable projects, adequate job cost information can support project bids. While you must also consider market factors, the availability of accurate and timely job cost information will result in your ability to hedge against unfavorable surprises when it comes time to perform on the contract.\u003c/p\u003e\n\u003cp\u003eHowever, it\u0026rsquo;s important to note that simply bidding based on estimated total job costs isn\u0026rsquo;t always an appropriate response. Depending on the circumstance, bidding a contract at an overall loss may be advantageous to keep crews busy and provide marginal profits to cover overhead costs.\u003c/p\u003e\n\u003ch3\u003eChange Orders\u003c/h3\u003e\n\u003cp\u003eThe ability to price change orders can make or break a project. Understanding the marginal costs associated with a proposed change can shape your ability to price the additional work appropriately and avoid accepting a change order when doing so would unfavorably affect contract performance and profitability.\u003c/p\u003e\n\u003ch3\u003eFlexibility\u003c/h3\u003e\n\u003cp\u003eChange is often unavoidable. Certain projects get delayed or canceled and others get modified. If all affected parties understand the effect of these changes on profitability, you can seek to minimize the negative impacts and pursue the best overall outcomes.\u003c/p\u003e\n\u003ch2\u003eHow Do I Use the Results of Job Costing?\u003c/h2\u003e\n\u003cp\u003eAs a business leader, ensuring your involvement in the construction job costing process requires just a few simple steps:\u003c/p\u003e\n\u003cul\u003e\n \u003cli\u003e\u003cstrong\u003eAnalyze Current Costing Processes: \u003cbr /\u003e\n \u003c/strong\u003eDetermine whether current job costing processes sufficiently capture timely information relative to each job.\u003c/li\u003e\n \u003cli\u003e\n \u003cp\u003e\u003cstrong\u003eAllocate Indirect Costs to Projects: \u003cbr /\u003e\n \u003c/strong\u003eIndirect costs matter. Determine how to allocate these costs to jobs to see the complete picture of job performance. Ensure that allocation methods are appropriate and consistent given the nature of the cost being allocated.\u003c/p\u003e\n \u003cp\u003eFor example, costs incurred for equipment repairs and maintenance likely correlate with the time the equipment was used on the job rather than labor hours. Therefore, using equipment hours as an allocation base is likely to result in a better measure of repairs and maintenance costs incurred relative to a given project.\u003c/p\u003e\n \u003c/li\u003e\n \u003cli\u003e\u003cstrong\u003eCommunicate: \u003cbr /\u003e\n \u003c/strong\u003eSeek regular input from field and management employees on the status of jobs, the costs incurred to date, and costs expected to be incurred through project completion. Make data transparent and encourage real-time updates.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003eWhat\u0026rsquo;s Holding You Back from Construction Job Costing?\u003c/h2\u003e\n\u003cp\u003eMany smaller construction companies leverage generalized accounting software not geared for the rigors of job costing analysis. Or, the construction firm follows traditional approaches, relying on historical cost estimation methods and project management. Whatever the reason, today\u0026rsquo;s market volatility calls for new ways to understand the actual costs of your construction business.\u003c/p\u003e"},"HideExpanded":{"value":false},"KeyTakeaways":{"value":"\u003cul\u003e\n \u003cli\u003eJob costing answers critical questions about the profitability of construction projects.\u003c/li\u003e\n \u003cli\u003eWhen done correctly, job costing gives insight to improve business operations. \u003c/li\u003e\n \u003cli\u003eConstruction job costing is important when determining the right projects for your construction job. \u003c/li\u003e\n\u003c/ul\u003e"},"Authors":[],"InsightType":{"id":"1a74986e-30ce-4747-a570-d9fdc650b5ce","url":"/data/taxonomy/insight-types/article","name":"Article","displayName":"Article","fields":{"PageLink":{"value":{"href":""}},"Title":{"value":"Article"}}}}}],"InterestCTA":{"value":{"href":""}},"InsightTypes":[],"Intent":{"value":""},"Industries":[],"Offerings":[]}},{"uid":"548e2b60-92b3-4eaa-92d2-0c7a0146e99b","componentName":"GenericRTE","dataSource":"/sitecore/content/Eide Bailly COM/Eide Bailly COM/Home/landing/hptech-is-now-eide-bailly/Data/Offering and industry intro text","params":{"CacheClearingBehavior":"Clear on publish"},"fields":{"TextArea":{"value":"\u003ch2\u003eHow do I find out more about you?\u003c/h2\u003e\n\u003cp\u003eEide Bailly is honored to have High Plains Technology as part of the fold. 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