Author Archives: Diane Bradley

Can Arizona School Districts Provide Food to Employees?

A school district may avoid providing food to employees given that the Attorney General Opinion I10-003 states school districts may not provide food to staff and community members when they are not on travel status.  This would be considered a … read more >

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Year-End Close Out – How to Make It Easier

Closing out your organization’s accounting records each year can be an arduous process. That being said, it is critical to ensuring your organization’s financial reporting is accurate. Closing out the accounting records on a monthly basis and utilizing a checklist … read more >

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Alternative Examination Engagement for Certain CSLFRF Recipients

It is estimated that, as a result of the Treasury Department’s $350 billion Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program, more than 10,000 new Single AuditsAlternative-Examination-CSLFRF-Recipients will be required. Many recipients of these funds are small, local governments … read more >

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Important Guidance on the State and Local Fiscal Recovery Funds Program

One thing we can all say is that the pandemic continues to have rippling effects on state, local, and tribal governments, many of whom are still struggling with the economic and public health impacts of COVID-19. In response, the American … read more >

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Policies and Procedures, Please

What are policies and procedures? By definition, a policy is “a course or principle of action adopted or proposed by a government, party business, or individual” – in other words, the rules or guidelines that should be followed. Whereas, a … read more >

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Tips to Have Your Capital Asset Schedules Ready for Your Audit

Capital assets are usually a significant account balance on your financial statements. That means capital assets are material and your auditors will want to review your capital asset schedules to ensure your financial statements are free from material misstatements. It … read more >

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What Will Audits and Financial Statements Look Like in 10 Years?

What will audits and financial statements look like in 10 years? Will auditors even be requesting supporting documentation directly from the auditee or will it all be obtained from third parties? Will financial statements still be in a flat PDF … read more >

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