Tag Archives: audit

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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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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How to Calculate Eligible Students on the Transportation Route Report

As your auditor, we are required to review your district’s Transportation Route Report. We are required to determine whether the District accurately reported the number of miles and eligible students transported based on ADE’s Transportation Guidelines (USFR Compliance Questionnaire – … read more >

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Three More Procurement Tips from an Auditor

Procurement is one of the major areas that is reviewed as part of the annual Uniform System of Financial Records (USFR) Compliance Questionnaire for Arizona school districts. As of the 2024 version, there are 26 questions in total that span … read more >

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New Audit Year, New Audit Requests Portal

The year’s impending audit usually commences once your auditor has notified you that the new requests are ready for you to review and address. However, it may look a little different this year. After several years of using Engagement Organizer … read more >

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Why Audits Are Important

Oh no, did the IRS or a governing body send you a letter saying you need an audit and now you don’t know what to do? An audit is stereotypically required because an entity did something wrong and the IRS … read more >

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Avoiding Roadblocks: Top Causes of USFR Transportation Findings for Arizona School Districts

by Cecilia Saez de Jauregui, Staff Associate II Additional Resource: ADE School Finance Guidelines & Manuals

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