- 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
2025 USFR CQ Changes: What Arizona Districts Need to Know
If you follow Arizona school district happenings, then you probably know that the 2025 legislative session ended on June 27, 2025, and (absent an emergency clause) the new laws will take effect September 26, 2025. Additionally, with the end of … read more
Posted in Articles
Tagged Arizona, audit, compliance, Heinfeld Meech, internal controls, Mike Hoerig, school district, USFR
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The Dark Side of AI
Artificial Intelligence, more commonly referred to as AI, has taken multiple industries by storm, including the world of finance and accounting. Its capabilities continue to grow and impress us all – after all, who wouldn’t appreciate a little help analyzing … read more
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Tagged accounting, AI, artificial intelligence, data security, fraud prevention, internal controls
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Preparing for GASB 101: Key Steps for a Smooth Transition
So, by now you’ve all heard time and time again about the changes imminently hitting your compensated leave calculations, and what likely will change: estimating leave used versus paid out versus lost, what types of leave are significant, etc, as … read more
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Tagged accounting, audit, Cameron Kolb, Cami Kolb, compensated abenses, financial statements, GASB, GASB 101, government, Heinfeld Meech, HeinfeldMeech, school district
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How to Calculate Eligible Students on the Transportation Route Report
As your auditor, we are required to review your district’s Transportation Route Report. We are required to determine whether the District accurately reported the number of miles and eligible students transported based on ADE’s Transportation Guidelines (USFR Compliance Questionnaire – … read more
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Tagged ADE, Arizona, audit, compliance, Makenzi Johnson, school districts, school finance, transportation reporting, USFR
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Three More Procurement Tips from an Auditor
Procurement is one of the major areas that is reviewed as part of the annual Uniform System of Financial Records (USFR) Compliance Questionnaire for Arizona school districts. As of the 2024 version, there are 26 questions in total that span … read more
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Tagged Arizona, audit, compliance, internal controls, procurement, school district, Scott Tang, USFR
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USFR Account Changes for Equipment Thresholds
The Arizona Auditor General has recently updated the Chart of Accounts in the Uniform System of Financial Records for Arizona School Districts (USFR) to allow for easier federal reporting for capital purchases. This Chart of Accounts change is effective July … read more
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Tagged Arizona, assets, compliance, equipment, Federal, financial reporting, financial statements, inventory, Kara Curtis, OMB, purchasing, school districts, USFR
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Understanding GASB Statement No. 102: A New Standard for Government Risk Disclosures
When most people think about government finances, they picture massive budgets, taxpayer funding, and line-item spending on everything from roads to education. But behind the scenes, there’s another critical piece of the puzzle: risk. That’s where GASB Statement No. 102: … read more
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Tagged Arizona, Cristina Oropeza, financial statements, GASB, GASB 102, risk disclosure, school district
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