- 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: Cristina Oropeza
Understanding GASB Statement No. 102: A New Standard for Government Risk Disclosures
When most people think about government finances, they picture massive budgets, taxpayer funding, and line-item spending on everything from roads to education. But behind the scenes, there’s another critical piece of the puzzle: risk. That’s where GASB Statement No. 102: … read more
Posted in Articles
Tagged Arizona, Cristina Oropeza, financial statements, GASB, GASB 102, risk disclosure, school district
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Cristina R. Oropeza, CPA
Areas of Expertise: Working with school districts, local governmental entities, and nonprofits Governmental and non-profit accounting Financial statement and compliance audits Recipient of the Advanced Single Audit Certificate from the AICPA USFR compliance Presenter at non-profit workshops sponsored by our … read more
Posted in Profiles
Tagged audit, CPA firm, Cristina Oropeza, government, Nogales, NPO, school district, Tucson
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New Financial Statement Governmental Fund Presentation for School District Clients
During this past year, our firm re-evaluated how the financial statements are compiled and decided to make a major change to how funds will be presented. In the past, all individual funds were presented (i.e. Title I Grants, Special Education … read more
Posted in Articles
Tagged accounting, ACFR, Arizona, Cristina Oropeza, financial statement, govermental fund, school district
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Tips to Have Your Capital Asset Schedules Ready for Your Audit
Capital assets are usually a significant account balance on your financial statements. That means capital assets are material and your auditors will want to review your capital asset schedules to ensure your financial statements are free from material misstatements. It … read more
Posted in Articles
Tagged accounting, Arizona, assets, audit, capital assets, Cristina Oropeza, government, inventory, nonprofit, school district, Texas
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