- 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: municipality
Jared J. Young, CPA, CGFM
Areas of Expertise: Working with school districts, municipalities, and non-profits Financial statement and compliance audits Recipient of the Advanced Single Audit Certificate from the AICPA Reviews of governmental annual financial reports for ASBO International’s Certificate of Excellence Program Meritorious Budget … read more
Posted in Profiles
Tagged Arizona, audit, CGFM, CPA, government, Jared Young, municipality, nonprofit, NPO, Phoenix, school district, Scottsdale
Comments Off on Jared J. Young, CPA, CGFM
Federal Procurement Thresholds: Should an Entity Implement a Lower Threshold?
Federal procurement policies require a maximum threshold of $250,000 of expenditures paid to a vendor for a sealed bid or proposal to be necessary (this is not applicable for Arizona school districts as they are required to follow more stringent … read more
Posted in Articles
Tagged bids, federal compliance, government, internal controls, municipality, non-profit, policies, procurement, proposals
Comments Off on Federal Procurement Thresholds: Should an Entity Implement a Lower Threshold?
GASB Statement 87, Leases: Common Implementation Questions
There is no time left to procrastinate on preparing to implement GASB Statement 87. If this is your first introduction to the new lease standard, please refer to Christopher Heinfeld’s 2021 article for a basic introduction to the GASB pronouncement. … read more
Posted in Articles
Tagged accounting, audit, financial statements, GASB, government, Joshua Jumper, leases, municipality, school district
Comments Off on GASB Statement 87, Leases: Common Implementation Questions
Navigating the Open Meeting Law in the Telecommunications Age
As public officials and administrators, many of us are probably familiar with Arizona’s Open Meeting Law. Arizona Open Meeting Law, A.R.S. § 38, Chapter 3, Article 3.1 Public Meetings and Proceedings, is chock-full of requirements our Governing Board or City/Town … read more
Posted in Articles
Tagged Arizona, city council, e-mail, email, governing board, municipality, open meeting law, remote meetings, school district, telecommunications, town council
Comments Off on Navigating the Open Meeting Law in the Telecommunications Age
Maintenance & Repair or Capital Asset?
There are times when it is easy to determine that an asset should be capitalized, such as purchasing a piece of equipment over the capitalization threshold. Other purchases may be more complicated, such as roofing, streets, and add-ons that may … read more
Posted in Articles
Tagged accounting, Arizona, asset listing, capital asset, capitalization, CPA, CPA firm, financial statement, GASB, government, maintenance, municipality
Comments Off on Maintenance & Repair or Capital Asset?
What You Need to Know about Tax Abatement Disclosures
Presentation by Anthony St. George, CPA Posted August 2, 2017
Posted in Videos
Tagged accounting, Arizona, city, financial statement, GASB, government, municipality, tax abatement
Comments Off on What You Need to Know about Tax Abatement Disclosures