- 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: internal controls
Why Segregation of Duties Matters in an IT Environment
In today’s school districts, technology supports nearly every critical function—from student information systems, food service and payroll processing to financial reporting and instructional platforms. With this level of reliance on IT, strong internal controls are no longer optional. One of … read more
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Tagged Alexxander Angulo, internal controls, IT, school district, segregation of duties
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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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Thinking About a Purchasing or Credit Card Program for Your District? Here’s What You Need to Know Before You Get Started
School districts are always looking for better ways to manage spending. One popular solution is using purchasing cards (P-Cards) or credit cards to streamline how goods and services are bought. These tools can make things faster and more efficient—but they … read more
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Tagged Arizona, credit cards, internal controls, P-card, procurement, purchasing, purchasing card, risks, school districts
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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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The Dark Side of AI
Artificial Intelligence, more commonly referred to as AI, has taken multiple industries by storm, including the world of finance and accounting. Its capabilities continue to grow and impress us all – after all, who wouldn’t appreciate a little help analyzing … read more
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Tagged accounting, AI, artificial intelligence, data security, fraud prevention, internal controls
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