- 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: school district
Developing a Conflict of Interest Policy
We make countless decisions every day of our life. Many of these are most likely inconsequential, but there will be plenty of choices to make that have a greater impact. Part of life includes learning how to make the best … read more
Posted in Articles
Tagged conflict of interest, government, internal controls, nonprofit, NPO, policy, school district
Comments Off on Developing a Conflict of Interest Policy
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
Data, Data and More Data – How to Make it Work for You!
In the past, decision-making was much simpler, but we often got it wrong because although we knew a lot about one or two options, we didn’t know what our other choices were or we made poor choices anyway. A historic … read more
Posted in Articles
Tagged Arizona, CPA, data analysis, data bias, data management, Melanie Askew, school district
Comments Off on Data, Data and More Data – How to Make it Work for You!
Auditor Prepared Financial Statements – What Your School District Needs to Know
A few years ago, I recorded a video blog on The Do’s and Dont’s of Reviewing Your School District Audited Financial Statements. This blog reviewed key information that your school district should know in order to perform a thorough and … read more
Posted in Articles
Tagged AFR, Arizona, auditor, CAFR, CPA, financial statements, independent, non-attest service, review, Sara Kirk, school district
Comments Off on Auditor Prepared Financial Statements – What Your School District Needs to Know
How to Protect Your District from the Three Most Common IT Audit Findings
We have entered 2020, a new decade which seems to revolve around information technology (IT). As with the rest of the working world, audit requirements and test work over IT are growing at a rapid pace. The IT portion of … read more
Posted in Articles
Tagged Arizona, Emily Powell, information technology, internal controls, IT audit, school district, USFR
Comments Off on How to Protect Your District from the Three Most Common IT Audit Findings
Understanding the New Independence Rules Related to Financial Statement Preparation
(originally published on April 15, 2020) Have you heard of the new Yellow Book or Government Auditing Standards issued by the Governmental Accountability Office? If not, that’s OK – this article aims to provide you with some critical information to … read more
Posted in Articles
Tagged accounting, audit, audit report, auditor, Brittney Williams, CAFR, financial statement, GASB, government, independence, school district
Comments Off on Understanding the New Independence Rules Related to Financial Statement Preparation
Arizona Election Law and How School Districts are Impacted
Election season is upon us once more and with it, endless campaign advertisements, televised rallies and speeches, and those lawn signs that end up on every intersection in town. For most people, discussing politics in the workplace is, at the … read more
Posted in Articles
Tagged Arizona, election law, guidance, guidelines, public school, rules, school district
Comments Off on Arizona Election Law and How School Districts are Impacted