- 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: Mike Hoerig
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
Posted in Articles
Tagged Arizona, audit, compliance, Heinfeld Meech, internal controls, Mike Hoerig, school district, USFR
Comments Off on 2025 USFR CQ Changes: What Arizona Districts Need to Know
Mike A. Hoerig, CPA
Areas of Expertise: Working with governments and non-profits Yellow Book and Single Audits (OMB Uniform Guidance) – recipient of the Advanced Single Audit Certificate from the AICPA Financial statement and compliance audits Annual Comprehensive Financial Report submissions to ASBO International … read more
Posted in Profiles
Tagged audit, CAFR, CPA, GASB, government, Michael Hoerig, Mike Hoerig, nonprofit, NPO, Partner, school district, Tucson, UA, University of Arizona, wildcat
Comments Off on Mike A. Hoerig, CPA
Goals and Objectives of Governmental Financial Statements
Governmental financial statements are unique in the world of accounting, and the recent flurry of new accounting pronouncements has added to the uniqueness. For perspective, the Governmental Accounting Standards Board (GASB) has issued 13 pronouncements in the last five years, … read more
Posted in Articles
Tagged accounting, Arizona, audit, financial information, financial statements, GAS, GASB, government, Mike Hoerig, school district
Comments Off on Goals and Objectives of Governmental Financial Statements
Valuing Output Over Hours
The COVID pandemic has forced all of us to learn new ways of doing things – including how to work. While some organizations struggled with the change, others transitioned smoothly, especially if they had already embraced flexible working arrangements (FWA) … read more
Posted in Articles
Tagged HR, human resources, Mike Hoerig, personnel, work life balance, work week
Comments Off on Valuing Output Over Hours
GASB Standards Update
The Governmental Accounting Standards Board (GASB) has been, seemingly, busier in recent years researching, deliberating, and issuing a number of standards that will take effect in coming years. While some relief was provided with the passage of GASB Statement No. … read more
Posted in Articles
Tagged accounting, Arizona, fiduciary activities, financial statements, GASB, government, leases, Mike Hoerig, pronouncements, Texas
Comments Off on GASB Standards Update
Proposed Changes to the Governmental Reporting Model
In September 2018, the Government Accounting Standards Board (GASB) issued a Preliminary Views document titled “Financial Reporting Model Improvements.” The document outlines a number of potential changes that GASB has researched since the project began in 2015. Aside from enhancing … read more
Posted in Articles
Tagged accounting, CAFR, financial statements, GASB, government financial statements, governmental accounting, Mike Hoerig
Comments Off on Proposed Changes to the Governmental Reporting Model