- 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: Kara Curtis
USFR Account Changes for Equipment Thresholds
The Arizona Auditor General has recently updated the Chart of Accounts in the Uniform System of Financial Records for Arizona School Districts (USFR) to allow for easier federal reporting for capital purchases. This Chart of Accounts change is effective July … read more
Posted in Articles
Tagged Arizona, assets, compliance, equipment, Federal, financial reporting, financial statements, inventory, Kara Curtis, OMB, purchasing, school districts, USFR
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Kara M. Curtis, CPA
Areas of Expertise: Working with school districts, local governments, and non-profits Recipient of the Advanced Single Audit Certificate from the AICPA Financial statement and compliance audits Employee benefit plan audits Annual Comprehensive Financial Report submissions to ASBO and GFOA Instructor … read more
Posted in Profiles
Tagged audits, CAFR, CPA, ERISA, FASB, GASB, government, Kara Curtis, nonprofit, NPO, school district, Tucson
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Student Fundraisers – Get Them Approved!
Student activities fundraisers provide a great opportunity to teach students valuable life skills while also generating financial support for their club’s goals. Student clubs are the only group authorized by Arizona Revised Statutes to hold a school fundraiser. School district … read more
Posted in Articles
Tagged Arizona, fundraisers, fundraising, Kara Curtis, school district, student activities, student clubs, USFR
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Good Audit Evidence
As the nature of business and technology continues to advance, audits are also changing and developing. Auditors use professional judgment and professional skepticism to determine if evidence is sufficient and appropriate. Usually when you think of audit evidence, you may … read more
Posted in Articles
Tagged aicpa, Arizona, audit, audit evidence, government, Kara Curtis, nonprofit, SAS, standards, Texas
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Outside Vendors: Protecting Your Data
We all know that technology is adapting and improving every day. Over the past decade, data has become much more accessible and cloud-based. While this provides many positive opportunities for users of the data, the threat of cybersecurity breaches has … read more
Posted in Articles
Tagged cybersecurity, data security, government, internal controls, IT, Kara Curtis, nonprofit, school district, USFR, vendors
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Public Disclosure of Form 990
The IRS Form 990 is an informational tax return that provides an annual summary of the organization’s activities, governance and detailed financial information. Because the Form’s purpose is to provide public information, it makes sense that organizations must make their … read more
Posted in Articles
Tagged 501c3, charities, Form 990, Kara Curtis, nonprofit, NPO, public disclosure, public records, tax return
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