Tag Archives: expenditures

I Submitted a December Budget Revision, Now What?

With the deadline for December budget revisions in the rear-view mirror for applicable Arizona school districts, there can sometimes be a bit of downtime and uncertainty around this time of year about how to treat district budgeting. However, there are … read more >

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Single Audit Threshold Changes

In April 2024, the Office of Management and Budget (OMB) raised the Single Audit threshold from $750,000 to $1,000,000, a change that significantly impacts non-federal entities such as state and local governments and non-profit organizations. This increase, effective for fiscal … read more >

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Navigating Part VII of the Form 990

Each year non-profit organizations complete and file the IRS Form 990. The Form 990 requires the disclosure of certain compensation information for select individuals. Below are some pointers to help you navigate this portion of the Form 990. Part VII … read more >

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Budgeting Expenditures in the Debt Service Fund

Posted April 24, 2017 Presentation by Sara Kirk:

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