- 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: compliance
Documenting Board Approval for Payroll Contracts
The Uniform System of Financial Records Compliance Questionnaire (USFR CQ) has many questions and review procedures to follow, some simple to document, and some complex. A common issue we have seen in recent audits are districts having difficulties providing documentation … read more
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Tagged Arizona, compliance, documentation, employee contracts, governing board, HR, internal controls audit, payroll, school districts, 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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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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Tagged ADE, Arizona, audit, compliance, Makenzi Johnson, school districts, school finance, transportation reporting, USFR
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