- 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
Navigating Part VII of the Form 990
Each year non-profit organizations complete and file the IRS Form 990. The Form 990 requires the disclosure of certain compensation information for select individuals. Below are some pointers to help you navigate this portion of the Form 990. Part VII … read more
Posted in Articles
Tagged Arizona, compensation, expenditures, expenses, FASB, Form 990, information return, IRS, non-profit, NPO, payroll, tax return
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Small Business Office? No Worries! Tips for Effective Segregation of Duties
Proper segregation of duties is an important internal control for any organization. By segregating duties between multiple employees, an organization can strengthen its processes and procedures to better detect errors, increase productivity, and mitigate the risk of fraud. The process … read more
Posted in Articles
Tagged accounting, best practices, internal controls, nonprofit, segregation of duties, Shauna Brewster
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Annual Hours of Instruction
With the recent events that have transpired, now seems like a good time to review the requirements for annual hours of instruction necessary to generate a 1.0 FTE for each grade level as per Arizona statute. Per ARS 15-341.01, local … read more
Posted in Articles
Tagged ADM, classroom time, instruction hours, school districts, student attendance
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Leadership through Emotional Intelligence
by Brittney Williams, CPA, CGFM, Audit Partner
Posted in Videos
Tagged communication, empathy, EQ, soft skills; teams; EI
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Applying Risk Assessment to Government
The implementation of a risk assessment process is a critical component of an organization’s system of internal control. It allows managers and those charged with governance to take a proactive approach to understanding risks which could prevent the accomplishment of … read more
Posted in Articles
Tagged accounting, audit, Christopher Goeman, fraud, government, internal controls, risk assessment
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How to Create an Award-Winning Annual Financial Report
This article originally appeared in the March 2018 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 … read more
Posted in Articles
Tagged AFR, ASBO, Association of School Busines, award, CAFR, COE, financial statement, school district
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Arizona School District Procurement – When is a Competitive Bid Not Needed?
Arizona school districts are subject to a myriad of laws and regulations regarding procurement, which is the act of obtaining or procuring goods or services, often via a competitive bidding process. Effective procurement procedures are beneficial in several ways. They … read more
Posted in Articles
Tagged Arizona, bids, compliance, James Shankland, procurement, purchasing, school district
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