Tag Archives: Arizona

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 >

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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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Kristen M. Conway, CPA

Areas of Expertise: Working with school districts, local governments, and non-profits School district audits Financial statement and compliance audits Review engagements Agreed-upon procedures Recipient of the Advanced Single Audit Certificate from the AICPA Recipient of the Not-for-Profit Certificate II from … read more >

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Annabelle Fumusa

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Amy M. Goodwin, CPA

Memberships: American Institute of Certified Public Accountants Arizona Society of Certified Public Accountants

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Christopher W. Heinfeld, CPA

Areas of Expertise: Working with governments and non-profits Audits, examinations, AUPs, and compilations Audit standards Yellow Book and Single Audits (Uniform Guidance) GASB pronouncements Financial statement and compliance audits GASB 67/68 and GASB 74/75 attestation procedures Development impact fee assurance … read more >

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Makenzi M. Johnson, CPA

Areas of Expertise: Working with local governments, school districts, and 501(c) non-profits Governmental and non-profit accounting Financial statement and compliance audits USFR compliance Non-profit tax return (Form 990) preparation Agreed-upon procedures Articles: How to Calculate Eligible Students on the Transportation … read more >

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