- 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: municipalities
Don’t Hold Your Breath: Why Water and Wastewater Rates in Arizona Aren’t Falling Anytime Soon
It’s hard to miss the recent headlines: “Chandler residents face double‑digit water rate increase.” “Gilbert approves water rate hike of 25%.” “A retirement community is fighting rate increases of 128% and 188% at the Arizona Corporation Commission.” Across Arizona, residents … read more
Posted in Articles
Tagged Arizona, budget, government, Jared Young, municipalities, school district, utility cost, utility rates, water
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Christopher W. Heinfeld, CPA
Areas of Expertise: Working with governments and non-profits Audits, examinations, AUPs, and compilations Audit standards Yellow Book and Single Audits (Uniform Guidance) GASB pronouncements Financial statement and compliance audits GASB 67/68 and GASB 74/75 attestation procedures Development impact fee assurance … read more
Posted in Profiles
Tagged ACFR, Arizona, audit, Christopher Heinfeld, CPA, GASB, governments, municipalities, nonprofits, NPO, Partner, school district, Tucson
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Recording Developer Contributions
When new development occurs within your community, typically significant infrastructure construction (roads, street lights, sidewalks) is necessary to make the development usable by citizens. However, as much as this infrastructure is a public good, municipal governments typically are not the … read more
Posted in Articles
Tagged accounting, assets, construction, contributions, Development, financial reporting, infrastructure, Jared Young, land, municipalities
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