- 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
- Physical Inventory Considerations
- I Submitted a December Budget Revision, Now What?
Author Archives: Diane Bradley
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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The Importance of Cash Reconciliations
School district cash reconciliations are one of the most important parts of operations. These reconciliations help ensure that districts operate with accounting information that is as accurate and reliable. They are also required per the Uniform System of Financial Records … read more
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Tagged accounting, Arizona, cash reconciliations, financial records, internal controls, school district, Scott Tang, USFR
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Information Technology Controls for Non-Profit Organizations
A common struggle with smaller organizations is building adequate internal controls, particularly over information technology. While a small entity may not have the same resources as a larger organization, it does have the same responsibility to protect crucial customer, employee, … read more
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Tagged audit, computers, information security, internal controls, IT, Makaela Clapp, nonprofit, NPO
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Common Areas that Cause Hang-Ups in Audits and How to Avoid Them
Imagine it is June, your fiscal year is ending and the upcoming audit is peaking its head around the corner. It happens every year, yet it feels like you can never be prepared enough. The key to being prepared is … read more
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Tagged Arizona, Ashley Avena, audit preparation, capital assets, compensated absences, information technolog, procurement, school district, USFR
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