- 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
Goals and Objectives of Governmental Financial Statements
Governmental financial statements are unique in the world of accounting, and the recent flurry of new accounting pronouncements has added to the uniqueness. For perspective, the Governmental Accounting Standards Board (GASB) has issued 13 pronouncements in the last five years, … read more
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Tagged accounting, Arizona, audit, financial information, financial statements, GAS, GASB, government, Mike Hoerig, school district
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The Benefits of Establishing and Communicating Written Policies and Procedures for Non-Profit Organizations
No matter the size, structure, or mission, a non-profit organization can benefit from developing written policies and procedures and making them accessible to employees. While we often use these terms interchangeably, there are distinct differences between the two. Policies create … read more
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Tagged audit, compliance, internal controls, Makenzi Johnson, nonprofit, NPO, policies and procedures
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Student Fundraisers – Get Them Approved!
Student activities fundraisers provide a great opportunity to teach students valuable life skills while also generating financial support for their club’s goals. Student clubs are the only group authorized by Arizona Revised Statutes to hold a school fundraiser. School district … read more
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Tagged Arizona, fundraisers, fundraising, Kara Curtis, school district, student activities, student clubs, USFR
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The Importance of Explainability in Artificial Intelligence (AI) in Governmental Accounting
AI is a buzzword that is being thrown around a lot these days. The term Artificial Intelligence was first coined in 1955 by John McCarthy, a Stanford University professor. He defined AI as “the science and engineering of making intelligent … read more
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When Gifts and Gratuities Cross the Line
In the setting of gift-giving and receiving gratuities there is a delicate balance exists that when crossed can lead to unforeseen consequences. Although generosity is commonly appreciated, there are instances where gifts and gratuities become too generous, potentially creating discomfort … read more
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Tagged conflict of interest, ethical concerns, gifts, gifts from vendors, gratuities, independence
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Ensuring USFR Compliance While Switching to Online Enrollment Forms
With student attendance reporting being the third largest section of the Auditor General’s Uniform System of Financial Records (USFR) Compliance Questionnaire for Arizona school districts, great focus should be placed on attendance compliance controls by districts across the state. The … read more
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Tagged ADM, Arizona, compliance, Emily Powell, Heinfeld Meech, online enrollment, school district, student attendance, student enrollment, USFR
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Announcing Corey Arvizu’s Retirement
After 28 years of dedicated service, HeinfeldMeech announces that Corey Arvizu will be retiring as a partner with the firm on June 30. In his time with the firm, his knowledge of governmental accounting and auditing has benefited his clients and colleagues tremendously. He also served … read more
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Tagged Corey Arvizu, Partner, retirement
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