- 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: USFR
Documenting Board Approval for Payroll Contracts
The Uniform System of Financial Records Compliance Questionnaire (USFR CQ) has many questions and review procedures to follow, some simple to document, and some complex. A common issue we have seen in recent audits are districts having difficulties providing documentation … read more
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Tagged Arizona, compliance, documentation, employee contracts, governing board, HR, internal controls audit, payroll, school districts, USFR
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Travel Reimbursements – Tips for Uncommon Scenarios
USFR Compliance Questionnaire findings for travel reimbursements exceeding the maximum amount established by the Arizona Department of Administration are fairly common. Here are some tips on how to handle some of the common travel reimbursements situations that result in findings. … read more
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Tagged accounting, Arizona, employee, expenses, Preyanka Govender, reimbursement, school district, travel, travel claims, USFR
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Do Your Due Diligence!
Has someone ever asked you: “Do your due diligence?” It is a common phrase in the business office and more specifically, purchasing department. Today, we will discuss the importance of this phrase and performing due diligence as it relates to … read more
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Tagged accounting, Arizona, audit, due diligence, Katherine Shell, procurement, purchasing, school district, USFR
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Sole Source Procurements – Are You Updating Your Documents?
Sole source procurements can be legitimate and necessary when it is determined that there is only one vendor capable of providing an item or service. The release of the USFR Compliance Questionnaire last year introduced an enhancement related to sole-source … read more
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Tagged Arizona, audit, compliance, internal controls, Lexi Diaz, procurement, purchasing, school districts, sole source, USFR
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How to Ensure Compliance with the Three Newly Added USFR Questions – Part Two
The Arizona Auditor General released the USFR Compliance Questionnaire (USFRCQ) for 2024-25 audits on July 23, 2025. The questionnaire contains three new questions that Arizona school districts will be required to be in compliance with…and Arizona auditors will be required … read more
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Tagged accounting, Arizona school district, audit, compliance, Kalkin Stransky, transportation, USFR
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How to Ensure Compliance with the Three Newly Added USFR Questions – Part One
The Arizona Auditor General released the USFR Compliance Questionnaire (USFR CQ) for 2024-25 audits on July 23, 2025. The questionnaire contains three new questions that Arizona school districts will be required to be in compliance with…and Arizona auditors will be … read more
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Tagged Arizona, assets, audit, compliance, internal controls, long-term debt, property control, school district, USFR
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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
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Tagged Arizona, audit, compliance, Heinfeld Meech, internal controls, Mike Hoerig, school district, USFR
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