- 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: Jennifer Shields
GASB 103: Turning Numbers into Digestible Narrative in Your MD&A
Given my chosen career, I read a lot of financial statements, and I can tell you firsthand that some are more interesting than others. While the statements alone can paint a picture, it is the story that accompanies the statements … read more
Posted in Articles
Tagged ACFR, Arizona, audit report, financial statements, GASB, government, Jennifer Shields, MD&A, public entities, school district
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Jennifer L. Shields, CPA, CGFM
Areas of Expertise: Working with governments and non-profits Single Audits (OMB Uniform Guidance) Annual Comprehensive Financial Reports Audit, reviews and compilations Compliance for Arizona school districts Professional Accomplishments: Committee member of the ASCPA’s Annual Governmental Accounting Conference Speaker for conferences … read more
Posted in Profiles
Tagged AASBO, ACFR, Arizona, audit partner, CGFM, CPA, governments, Jennifer Shields, nonprofit, NPO, Phoenix, school districts, Scottsdale
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GASB “101” – An Introduction to How the GASB Issues New Statements
As a public accounting firm specializing in governmental accounting and auditing, we often share articles on accounting pronouncements issued by the Governmental Accounting Standards Board (GASB). Whenever a new GASB statement is issued, we often hear comments from our clients … read more
Posted in Articles
Tagged ACFR, Arizona, audit, financial reporting, GASB, GASB statement, government, Jennifer Shields, school district
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GASB 42 Revisited
As accountants, auditors and consultants, we find ourselves living in a world that seems to change faster than we might be comfortable with. Normally, we focus on the changes that are on the horizon so that we may educate ourselves … read more
Posted in Articles
Tagged Arizona, asset impairment, capital assets, CPA firm, financial statement, GASB, government, Jennifer Shields, school district
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The Time is Now for Cleaning Up Cash Reconciliations
In a recent blog article, Sara Kirk discussed a number of points highlighting the importance of ensuring a district reconciles its records of cash to the county treasurer, a subject that happens to be near and dear to my heart. … read more
Posted in Articles
Tagged accounting, Arizona, audit, cash reconciliation, financial statements, internal controls, Jennifer Shields, school district, USFR
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