- 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
Managing the Overload: Tips for Stressful Days
Deadlines. Documentation. Financials that just won’t balance. Emails piling up faster than you can read them. And just when you finish one task, here comes another deadline — on repeat. Sound familiar? I’m a wife and a mother of three, … read more
Posted in Articles
Tagged soft skills, Sophia Archie, stress, time management, work
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New Audit Year, New Audit Requests Portal
The year’s impending audit usually commences once your auditor has notified you that the new requests are ready for you to review and address. However, it may look a little different this year. After several years of using Engagement Organizer … read more
Posted in Articles
Tagged 2025, Ashley Avena, audit, audit requests, software
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GASB Statement No. 100 – Part II
In the previous article here, we discussed an overview of GASB Statement No. 100. However, in this article, we will focus on the logistics of a change within the financial reporting entity caused by a change in major funds, and … read more
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Tagged accounting, Christopher Heinfeld, financial statements, GASB, government, major funds, school district
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GASB 103: Turning Numbers into Digestible Narrative in Your MD&A
Given my chosen career, I read a lot of financial statements, and I can tell you firsthand that some are more interesting than others. While the statements alone can paint a picture, it is the story that accompanies the statements … read more
Posted in Articles
Tagged ACFR, Arizona, audit report, financial statements, GASB, government, Jennifer Shields, MD&A, public entities, school district
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Understanding the Latest GASB Audit Updates: What You Need to Know About Statement 101
Why the Change? The goal of GASB 101 is to standardize and clarify the accounting treatment of compensated absences, ensuring consistent recognition of leave-related liabilities across governmental entities. These changes are meant to enhance transparency and comparability in financial reporting. … read more
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Tagged accounting, Brittney Williams, compensated absences, employee leave, financial statements, GASB, GASB 101, government
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Managing Grant Balances
Arizona school districts receive various federal and state grants each year. Almost all these grants operate on a cost reimbursement basis, meaning funds are expended by the district on allowable and budgeted costs, and then a reimbursement request is submitted … read more
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Tagged accounting, Arizona, compliance, financial statements, grants, Kristen Conway, school district, USFR, year-end balance
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Why Audits Are Important
Oh no, did the IRS or a governing body send you a letter saying you need an audit and now you don’t know what to do? An audit is stereotypically required because an entity did something wrong and the IRS … read more
Posted in Articles
Tagged ADE, Arizona, audit, Bryan Ruprecht, compliance, financial statement, GASB, goverment, school district
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