- 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?
- Excel Made Easy – VLOOKUP and XLOOKUP
- Physical Inventory Considerations
- I Submitted a December Budget Revision, Now What?
Author Archives: Diane Bradley
Securing Sensitive Data Through the Use of Multifactor Authentication
How many times have you tried to set a password for something, only to run into requirement after requirement regarding how complex your password must be? Upper and lowercase letters, numbers, special symbols… long are the days when you could … read more
Posted in Articles
Tagged data protection, data security, internal controls, IT security, multifactor authentication, nonprofit, NPO, Travis Galtlin
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The Evolution of Volunteerism
Volunteerism is the act of completing volunteer work in community service and has been a pivotal aspect of our ever-growing and evolving society. Traditionally, volunteering has taken many forms, such as a student volunteering their time to fulfill class requirements … read more
Posted in Articles
Tagged Alex Manriquez, Arizona, community service, nonprofits, npos, recruiting, volunteer
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Single Audit Threshold Changes
In April 2024, the Office of Management and Budget (OMB) raised the Single Audit threshold from $750,000 to $1,000,000, a change that significantly impacts non-federal entities such as state and local governments and non-profit organizations. This increase, effective for fiscal … read more
Posted in Articles
Tagged Arizona, expenditures, Federal program, government, grants, James Shankland, nonprofit, NPO, OMB, Single Audit, single audit threshold changes
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What to Do if Fraud is Alleged or Discovered at Your District
School districts put internal controls in place to help prevent and deter theft, fraud, and misuse of District monies and assets. However, sometimes allegations and instances of theft, fraud, and misuse occur. If that happens, District management should have a … read more
Posted in Articles
Tagged Arizona, Eric Taylor, fraud, internal controls, misconduct, school district, theft, USFR
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FLSA Overtime Salary Changes
Government and nonprofit organization’s budgets have been burdened by inflation and increases in wages necessary for retaining employees, but a new challenge is on the way. The Department of Labor’s Wage and Hour Division (DOL) issued a final rule on … read more
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Tagged CPA, DOL, exemption, FLSA, Michael Lauzon, Mike Lauzon, overtime, payroll, salary, wage and hour
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Three Procurement Tips from an Auditor
Non-federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out in 2 CFR sections 200.318 through 200.326. In addition, all Arizona school districts are required to follow the legislative … read more
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Tagged Arizona, audit, internal controls, Kalkin Stransky, procurement, purchasing, school district, USFR
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How to Write an Effective Corrective Action Plan
Your entity is near the end of the audit process, and you can see the light at the end of the tunnel. Unfortunately, there is one roadblock—the entity received a significant deficiency or material weakness finding in the report and … read more
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Tagged audit findings, corrective action plan, government, internal controls, Katherine Shell, nonprofit, NPO, Single Audit
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