- 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?
Tag Archives: Arizona
Adjacent Ways Projects: Capitalize or Expense?
Over the past year, we’ve been keeping an eye on common issues our school district clients are running into, and one question continues to come up: Should Adjacent Ways projects be capitalized and depreciated, or expensed as normal operating costs? … read more
Posted in Articles
Tagged accounting, adjacent ways, Alex Manriquez, Arizona, capital assets, government, school districts
Comments Off on Adjacent Ways Projects: Capitalize or Expense?
I Submitted a December Budget Revision, Now What?
With the deadline for December budget revisions in the rear-view mirror for applicable Arizona school districts, there can sometimes be a bit of downtime and uncertainty around this time of year about how to treat district budgeting. However, there are … read more
Posted in Articles
Tagged accounting, Arizona, Austin Taylor, budget, expenditures, revision, school district
Comments Off on I Submitted a December Budget Revision, Now What?
Getting Your District Ready for 2026 Minimum Wage Increases
Somehow, we’ve made it to the end of 2025! For school districts, while the calendar year end is not as hectic as the fiscal year end, there are still important tasks that need to be considered heading into 2026, such … read more
Posted in Articles
Tagged Arizona, HR, minimum wage, payroll, school districts
Comments Off on Getting Your District Ready for 2026 Minimum Wage Increases
Sole Source Procurements – Are You Updating Your Documents?
Sole source procurements can be legitimate and necessary when it is determined that there is only one vendor capable of providing an item or service. The release of the USFR Compliance Questionnaire last year introduced an enhancement related to sole-source … read more
Posted in Articles
Tagged Arizona, audit, compliance, internal controls, Lexi Diaz, procurement, purchasing, school districts, sole source, USFR
Comments Off on Sole Source Procurements – Are You Updating Your Documents?
Strong Foundations: Key Procedures for Effective Grants Management
Grant funding is often the cornerstone that drives essential programs in municipalities, schools, and non-profit organizations. Yet, grant dollars rarely come without oversight and reporting requirements—after all, funders want to see the impact their investment is making. To keep funding … read more
Posted in Articles
Tagged Arizona, audit, compliance, government, grants, internal controls, nonprofit, NPO, oversight, reporting, school district, Shauna Brewster
Comments Off on Strong Foundations: Key Procedures for Effective Grants Management
Thinking About a Purchasing or Credit Card Program for Your District? Here’s What You Need to Know Before You Get Started
School districts are always looking for better ways to manage spending. One popular solution is using purchasing cards (P-Cards) or credit cards to streamline how goods and services are bought. These tools can make things faster and more efficient—but they … read more
Posted in Articles
Tagged Arizona, credit cards, internal controls, P-card, procurement, purchasing, purchasing card, risks, school districts
Comments Off on Thinking About a Purchasing or Credit Card Program for Your District? Here’s What You Need to Know Before You Get Started
How to Ensure Compliance with the Three Newly Added USFR Questions – Part One
The Arizona Auditor General released the USFR Compliance Questionnaire (USFR CQ) for 2024-25 audits on July 23, 2025. The questionnaire contains three new questions that Arizona school districts will be required to be in compliance with…and Arizona auditors will be … read more
Posted in Articles
Tagged Arizona, assets, audit, compliance, internal controls, long-term debt, property control, school district, USFR
Comments Off on How to Ensure Compliance with the Three Newly Added USFR Questions – Part One