Tag Archives: Arizona

Tackling Long Range Budget Planning in the School District Environment

As we turn the calendar to January 2023, budget planning for fiscal year 2024 moves up on the priority “To Do” list.  Aggregate Expenditure Limitation (AEL) challenges are glaring at Arizona school districts, which can make budget planning for the … read more >

Posted in Articles | Tagged , , , , | Comments Off on Tackling Long Range Budget Planning in the School District Environment

Do I Need To Do a December Budget Revision?

You may be sitting in your office thinking, “Now what…do I really get a break?” You just submitted the many required reports to meet the October 15th deadline but are unsure of where to go from here. Now that you … read more >

Posted in Articles | Tagged , , , , , , , | Comments Off on Do I Need To Do a December Budget Revision?

Form 990 Basics – An Overview of the Required Information

As the Form 990 is required to be available for public inspection, it may be the public’s main source of information that is used to make determinations about your organization. Therefore, it is important that the information presented is kept … read more >

Posted in Articles | Tagged , , , , , , , | Comments Off on Form 990 Basics – An Overview of the Required Information

Appreciation in the Workplace

What is appreciation?  Appreciation means “recognition and enjoyment of the good qualities of someone or something.” In the workplace, appreciation plays a crucial part in developing a positive and encouraging atmosphere. In return, appreciation can strengthen employee relationships and motivate employees … read more >

Posted in Articles | Tagged , , , , , , , , | Comments Off on Appreciation in the Workplace

Good Audit Evidence

As the nature of business and technology continues to advance, audits are also changing and developing. Auditors use professional judgment and professional skepticism to determine if evidence is sufficient and appropriate. Usually when you think of audit evidence, you may … read more >

Posted in Articles | Tagged , , , , , , , , , | Comments Off on Good Audit Evidence

Deja Vu! – GASB 96

Many are currently working through the implementation of GASB 87, the new lease standard required to be implemented in fiscal year 2022. The net result of the standard is more lease agreements carried on the balance sheet, additional disclosures, and … read more >

Posted in Articles | Tagged , , , , , , , , , , , , | Comments Off on Deja Vu! – GASB 96

Can Arizona School Districts Provide Food to Employees?

A school district may avoid providing food to employees given that the Attorney General Opinion I10-003 states school districts may not provide food to staff and community members when they are not on travel status.  This would be considered a … read more >

Posted in Articles | Tagged , , , , , , | Comments Off on Can Arizona School Districts Provide Food to Employees?