Marie Tule has been involved with nonprofits for over 20 years. She has worked 20+ years in public accounting handling numerous nonprofit audit, tax, and consulting engagements, five years with PriceWaterhouseCoopers and 15+ years with the Melanson CPA firm. During this time, she has documented internal controls over contributions (pledges and receipts), ensured IRS compliance with reporting requirements, and tested controls over how restricted contributions are tracked and spent. During the last eight years, Marie was the Finance Director for a nonprofit that received large restricted grants, and she verified the grants were spent in accordance with grantee wishes. Marie is currently performing consulting financial services for nonprofits and can be reached on LinkedIn or at MLTuleNH@gmail.com.