Tag Archives: government

Uniform Guidance Update – OMB Has Increased the Simplified Acquisition Threshold and Micro-Purchase Threshold for Procurements

Expected to provide relief to local governments, on June 20, 2018, the Office of Management and Budget (OMB)  issued memorandum M-18-18 titled, Implementing Statutory Changes to the Micro-Purchase and Simplified Acquisition Thresholds for Financial Assistance, to implement the effect of … read more >

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Applying Risk Assessment to Government

The implementation of a risk assessment process is a critical component of an organization’s system of internal control. It allows managers and those charged with governance to take a proactive approach to understanding risks which could prevent the accomplishment of … read more >

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Arizona Use Tax – Does My Organization Need to Pay It?

Have you ever purchased something from an out of state vendor but were not sure if you owed use tax to the State of Arizona? If you answered yes, you are not alone! When trying to solve this problem, the … read more >

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Governmental Financial Statements….Where did These Numbers Come From?

For many governments, the audited financial statements are prepared on a basis of accounting that differs from that utilized in their general ledger accounting system. Audited financial statements are prepared in accordance with generally accepted accounting principles (GAAP) which are … read more >

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Compensated Absences – Top 5 Things to Know

Presentation by Joshua Jumper, CPA, Audit Manager:

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Data Analytics – A New Era of Auditing

Artificial Intelligence (AI) is impacting our world in many ways, and the auditing profession is no exception. As a result of the advancements in technology, specifically related to data analytics, auditors are now able to perform audit procedures on entire … read more >

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Common Financial Reporting Deficiencies and Steps Your District Can Take to Avoid Them

Mistakes happen. Errors are part of life but they can be avoided and risk minimized with some planning. The first step in avoiding mistakes is to learn about the most common errors and determine what type of controls can help … read more >

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