- 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
Avoiding Roadblocks: Top Causes of USFR Transportation Findings for Arizona School Districts
by Cecilia Saez de Jauregui, Staff Associate II Additional Resource: ADE School Finance Guidelines & Manuals
Posted in Videos
Tagged Arizona, audit, Cecilia Saez, compliance, internal control, school districts, transportation, USFR
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GASB Statement No. 100 – Part I
The GASB statements hit the century mark with the issuance of GASB Statement No. 100, Accounting Changes and Error Corrections. The statement amended GASB Statement No. 62 and is effective for fiscal years beginning after June 15, 2023, and all … read more
Posted in Articles
Tagged accounting, auditing, Christopher Heinfeld, financial statements, GASB, government, school districts
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Designing and Maintaining Effective Documented Procedures
Have you had an employee leave their position suddenly? Have you needed to reevaluate a process to adhere to new rules or regulations? Have you received consistent findings for failing to demonstrate compliance with the same requirements in consecutive audits? … read more
Posted in Articles
Tagged accounting, best pratices, business office, compliance, documented procedures, goverment, nonprofit, organization procedures, school district
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Managing Student Level Funding Data
Public school districts in Arizona are primarily funded based on student enrollment. There are key concepts that drive the foundation of certain funding formulas. Once the concepts are understood, then it is important to know how to monitor school district … read more
Posted in Articles
Tagged ADM, Arizona, budget, compliance, data, reporting, school districts, student attendance, USFR
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Indirect Costs – Fast Facts for Arizona School Districts
Indirect Cost Definition Indirect costs are expenditures that are necessary for an organization’s operations but are not easily associated with a specific grant project or program. Indirect Cost examples include: Utilities Liability Insurance Employee salaries and benefits Administrative supplies How … read more
Posted in Articles
Tagged accounting, Alex Cooksey, Arizona, financial statements, indirect costs, school district
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Setting Nonprofit Executive Compensation
Executive compensation is an often-scrutinized piece of information reported on a nonprofit organization’s Form 990. From grantors to potential donors, the IRS, and even the media, the level of interest in what nonprofit executives are paid has never been greater. … read more
Posted in Articles
Tagged executive compensation, Form 990, Jim Rebenar, nonprofit, NPO
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Update: FLSA Overtime Salary Changes
On November 15, 2024, a Texas federal judge found that the U.S. Department of Labor (“DOL”) did not have authority to raise the minimum salary thresholds for the Fair Labor Standards Act (“FLSA”) overtime exemption. (Click here to view the … read more