- 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
AOI – Full Time Equivalency Enrollment Statement
Arizona Online Instruction (AOI) programs have increased steadily across the state the past few years. According the Arizona State Board of Education, as of August 2016 there were approximately 60 approved programs. What is increasing at an even more rapid … read more
Posted in Articles
Tagged ADM, Arizona, compliance, enrollment, FTE, online education, online instruction, school district
Comments Off on AOI – Full Time Equivalency Enrollment Statement
Uniform Guidance – Brief Overview of the Methods of Procurement
Posted March 27, 2017 Presentation by Eugene Park:
Posted in Videos
Tagged accounting, audit, compliance, government, nonprofit, NPO, OMB, procurement, purchasing, uniform guidance
Comments Off on Uniform Guidance – Brief Overview of the Methods of Procurement
Allowable Travel Meal Expenses
Several questions often arise when processing travel reimbursements: Was it an overnight trip? Where did the employee travel to? Were any meals provided at hotels and/or conferences? What is our policy on receipts? Once all these questions are answered, you … read more
Posted in Articles
Tagged accounting, accounting manual, Arizona, CPA, CPA firm, employees, expenses, government, meal, rates, reimbursement, SAAM, school district, travel
Comments Off on Allowable Travel Meal Expenses
GASB Statement No. 54 – A Refresher
The Governmental Accounting Standards Board (“GASB”) approved Statement 54 in February 2009 and made it effective for the fiscal year ending June 30, 2011. Implementation back in FY 10-11 required a deep analysis of an entities’ activity. In some cases, … read more
Posted in Articles
Tagged accounting, adjustment, Arizona, capital project, classification, CPA, financial report, GASB 54, government, school district, special revenue
Comments Off on GASB Statement No. 54 – A Refresher
Using the “Green Book” to Set a System of Internal Controls
The Standards for Internal Control in the Federal Government, also known as the “Green Book,” sets the standards for an effective internal control system for federal agencies. These control standards are widely adopted by state and local agencies as part of … read more
Posted in Articles
Tagged 501c3, accounting, Arizona, audit, compliance, CPA, CPA firm, Federal, government, Green Book, internal audit, internal controls, IRS, nonprofit, NPO, risk assessment
Comments Off on Using the “Green Book” to Set a System of Internal Controls
What to Look Out for when Reviewing Bank Reconciliations
The bank statement reconciliation process is one, if not the most critical, of an organization’s internal controls. To ensure appropriate segregation of duties, it is important that bank statements and reconciliations are reviewed by someone other than the preparer, especially … read more
Posted in Articles
Tagged 501c3, accounting, audit, bank reconciliations, government, internal audit, internal controls, nonprofit, NPO, review, segregation of duties
Comments Off on What to Look Out for when Reviewing Bank Reconciliations
Adding Data Mining and Analytics to Your Tool Box
This article originally appeared in the November 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, and use … read more
Posted in Articles
Comments Off on Adding Data Mining and Analytics to Your Tool Box