- Wildfire and Disaster Funding Opportunities for Arizona Cities and Towns
- 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?
Author Archives: Diane Bradley
Wildfire and Disaster Funding Opportunities for Arizona Cities and Towns
Living in our beautiful state of Arizona does unfortunately come with some risks of natural disasters. As wildfire and flooding risks increase across Arizona during the summer months, municipalities should not only focus on response but also understand the funding … read more
Posted in Articles
Tagged Arizona, cities, disaster preparedness, grants, James Shankland, municipalities, programs, towns, wildfire
Comments Off on Wildfire and Disaster Funding Opportunities for Arizona Cities and Towns
Preparing for the Future of Single Audits: Navigating the Latest AICPA Guidance
The AICPA’s 2025 edition of the Government Auditing Standards and Single Audits Guide (the Guide) introduces some of the most significant updates to single audit methodology in recent years. While the core compliance requirements remain unchanged, the new guidance enhances … read more
Posted in Articles
Tagged aicpa, audit, Brittney Williams, compliance, Federal program, government, Guide Updates, school district, Single Audit
Comments Off on Preparing for the Future of Single Audits: Navigating the Latest AICPA Guidance
Common Audit Requests for Selections and the ADM 15
by Cecilia Saez de Jauregui, Staff Associate II
Posted in Videos
Tagged ADM, Arizona, audit, compliance, school district, student attendance, USFR
Comments Off on Common Audit Requests for Selections and the ADM 15
Documenting Board Approval for Payroll Contracts
The Uniform System of Financial Records Compliance Questionnaire (USFR CQ) has many questions and review procedures to follow, some simple to document, and some complex. A common issue we have seen in recent audits are districts having difficulties providing documentation … read more
Posted in Articles
Tagged Arizona, compliance, documentation, employee contracts, governing board, HR, internal controls audit, payroll, school districts, USFR
Comments Off on Documenting Board Approval for Payroll Contracts
Travel Reimbursements – Tips for Uncommon Scenarios
USFR Compliance Questionnaire findings for travel reimbursements exceeding the maximum amount established by the Arizona Department of Administration are fairly common. Here are some tips on how to handle some of the common travel reimbursements situations that result in findings. … read more
Posted in Articles
Tagged accounting, Arizona, employee, expenses, Preyanka Govender, reimbursement, school district, travel, travel claims, USFR
Comments Off on Travel Reimbursements – Tips for Uncommon Scenarios
Why Segregation of Duties Matters in an IT Environment
In today’s school districts, technology supports nearly every critical function—from student information systems, food service and payroll processing to financial reporting and instructional platforms. With this level of reliance on IT, strong internal controls are no longer optional. One of … read more
Posted in Articles
Tagged Alexxander Angulo, internal controls, IT, school district, segregation of duties
Comments Off on 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
It’s hard to miss the recent headlines: “Chandler residents face double‑digit water rate increase.” “Gilbert approves water rate hike of 25%.” “A retirement community is fighting rate increases of 128% and 188% at the Arizona Corporation Commission.” Across Arizona, residents … read more
Posted in Articles
Tagged Arizona, budget, government, Jared Young, municipalities, school district, utility cost, utility rates, water
Comments Off on Don’t Hold Your Breath: Why Water and Wastewater Rates in Arizona Aren’t Falling Anytime Soon