- 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?
Tag Archives: audit
Do Your Due Diligence!
Has someone ever asked you: “Do your due diligence?” It is a common phrase in the business office and more specifically, purchasing department. Today, we will discuss the importance of this phrase and performing due diligence as it relates to … read more
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Tagged accounting, Arizona, audit, due diligence, Katherine Shell, procurement, purchasing, school district, USFR
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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
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Tagged Arizona, audit, compliance, internal controls, Lexi Diaz, procurement, purchasing, school districts, sole source, USFR
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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
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Tagged Arizona, audit, compliance, government, grants, internal controls, nonprofit, NPO, oversight, reporting, school district, Shauna Brewster
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How to Ensure Compliance with the Three Newly Added USFR Questions – Part Two
The Arizona Auditor General released the USFR Compliance Questionnaire (USFRCQ) 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 required … read more
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Tagged accounting, Arizona school district, audit, compliance, Kalkin Stransky, transportation, USFR
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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
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Tagged Arizona, assets, audit, compliance, internal controls, long-term debt, property control, school district, USFR
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2025 USFR CQ Changes: What Arizona Districts Need to Know
If you follow Arizona school district happenings, then you probably know that the 2025 legislative session ended on June 27, 2025, and (absent an emergency clause) the new laws will take effect September 26, 2025. Additionally, with the end of … read more
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Tagged Arizona, audit, compliance, Heinfeld Meech, internal controls, Mike Hoerig, school district, USFR
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Preparing for GASB 101: Key Steps for a Smooth Transition
So, by now you’ve all heard time and time again about the changes imminently hitting your compensated leave calculations, and what likely will change: estimating leave used versus paid out versus lost, what types of leave are significant, etc, as … read more
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Tagged accounting, audit, Cameron Kolb, Cami Kolb, compensated abenses, financial statements, GASB, GASB 101, government, Heinfeld Meech, HeinfeldMeech, school district
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