Tag Archives: audit

Preparing for the Future of Single Audits: Navigating the Latest AICPA Guidance

The AICPA’s 2025 edition of the Government Auditing Standards and Single Audits Guide (the Guide) introduces some of the most significant updates to single audit methodology in recent years. While the core compliance requirements remain unchanged, the new guidance enhances … read more >

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Common Audit Requests for Selections and the ADM 15

by Cecilia Saez de Jauregui, Staff Associate II

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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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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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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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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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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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