- Preparing for the Future of Single Audits: Navigating the Latest AICPA Guidance
- Common Audit Requests for Selections and the ADM 15
- Documenting Board Approval for Payroll Contracts
- Travel Reimbursements – Tips for Uncommon Scenarios
- Why Segregation of Duties Matters in an IT Environment
- Don’t Hold Your Breath: Why Water and Wastewater Rates in Arizona Aren’t Falling Anytime Soon
- Do Your Due Diligence!
- What Happens When Cash Isn’t Reconciled
- Adjacent Ways Projects: Capitalize or Expense?
- Excel Made Easy – VLOOKUP and XLOOKUP
Author Archives: admin
The Often-Forgotten Phase of Procurement: Contract Management
This article originally appeared in the May 2016 School Business Affairs magazine and is reprinted with permission of the Association of School Business Officials International (ASBO). The text herein does not necessarily represent the views or policies of ASBO International, … read more
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Evaluating Outside Consultants and Contractors
Who are the District’s outside consultants and contractors? Financial advisers, attorneys, auditors, information technology, construction, special education, transportation, food service, and other endless possibilities. In an increasing world of specialization it seems the usage and demand for consultants and contractors … read more
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Tagged consultants, contractor, evaluation, purchasing, service contracts, vendors
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Conflicts of Interest – It’s not Just About the Governing Board
You show up for work your first day at the district. Perhaps you are a teacher, or a records clerk, maybe a custodian or grounds crew member. You might even be the superintendent. Regardless of your position, as a government … read more
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Revenue or Reimbursement – Determining the Proper Accounting Treatment
Most often, transactions that increase the financial resources of an organization are relatively easy to record and determine the proper accounting treatment. That being said, there are certain other transactions that may appear to increase the financial resources of an … read more
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Tagged accounting, expenses, financial statements, receivables, reimbursements, revenue, school district
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Quick Tips for Spotting Billing Schemes
Just because you have an invoice to match every expense, it does not mean your employees are not stealing money. In fact, the global study on fraud published by the Association of Certified Fraud Examiners has identified billing schemes, year … read more
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Tagged accounting, accounts payable, billing schemes, employee theft, fraud, internal controls, school districts
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Can a School District Donate its Surplus Property?
Every school district will eventually be faced with the task of disposing of surplus property. Approved disposal methods are listed in the Arizona Administrative Code R7-2-1131. Before any method is chosen, the district shall determine the fair market value of … read more
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Tagged Arizona, government, school district, surplus property
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Best Practices for Capital Assets
For most organizations, capital assets tend to make up a significant portion of the organization’s total assets. If your organization maintains substantial capital assets, it is essential that your organization has effective capital asset management.Here are some helpful recommendations to … read more
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Tagged capital assets, government
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