The straight line

NCFC 94Th Annual Meeting – Orlando, FL

Dennis Gardiner, Gardiner + Company, CPAs Managing Partner Partners Mark Gardiner, Greg Cargin and myself attended the National Council of Farmer Cooperatives Annual Meeting / Legal, Tax and Accounting Conference last week in Orlando.  We learned about key issues facing co-ops and their members.  USDA Secretary of Agriculture Tom Vilsack was the keynote speaker to...

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2022 Global Study on Occupational Fraud and Abuse

By:  Mark Gardiner, Partner, CPA, CFE The Association of Certified Fraud Examiners released their 2022 edition of the Report to the Nations fraud study last spring. This study contains over 2,110 cases of occupational fraud that were investigated between January 2020 and September 2021. This study published each year by the Association of Certified Fraud...

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Non-Member Business Versus Non-Patronage Business

Dennis Gardiner, CPA, Managing Partner In reviewing the patronage allocations for a number of our clients, I noted plenty of non-member business in certain divisions of the cooperative. Grain and agronomy have higher member business percentages, while feed and energy are typically the lower member business percentages. Feed is usually a function of business done...

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