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Tag Archives: USFR
How to Calculate Eligible Students on the Transportation Route Report
As your auditor, we are required to review your district’s Transportation Route Report. We are required to determine whether the District accurately reported the number of miles and eligible students transported based on ADE’s Transportation Guidelines (USFR Compliance Questionnaire – … read more
Posted in Articles
Tagged ADE, Arizona, audit, compliance, Makenzi Johnson, school districts, school finance, transportation reporting, USFR
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Three More Procurement Tips from an Auditor
Procurement is one of the major areas that is reviewed as part of the annual Uniform System of Financial Records (USFR) Compliance Questionnaire for Arizona school districts. As of the 2024 version, there are 26 questions in total that span … read more
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Tagged Arizona, audit, compliance, internal controls, procurement, school district, Scott Tang, USFR
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USFR Account Changes for Equipment Thresholds
The Arizona Auditor General has recently updated the Chart of Accounts in the Uniform System of Financial Records for Arizona School Districts (USFR) to allow for easier federal reporting for capital purchases. This Chart of Accounts change is effective July … read more
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Tagged Arizona, assets, compliance, equipment, Federal, financial reporting, financial statements, inventory, Kara Curtis, OMB, purchasing, school districts, USFR
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Managing Grant Balances
Arizona school districts receive various federal and state grants each year. Almost all these grants operate on a cost reimbursement basis, meaning funds are expended by the district on allowable and budgeted costs, and then a reimbursement request is submitted … read more
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Tagged accounting, Arizona, compliance, financial statements, grants, Kristen Conway, school district, USFR, year-end balance
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Avoiding Roadblocks: Top Causes of USFR Transportation Findings for Arizona School Districts
by Cecilia Saez de Jauregui, Staff Associate II Additional Resource: ADE School Finance Guidelines & Manuals
Posted in Videos
Tagged Arizona, audit, Cecilia Saez, compliance, internal control, school districts, transportation, USFR
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Managing Student Level Funding Data
Public school districts in Arizona are primarily funded based on student enrollment. There are key concepts that drive the foundation of certain funding formulas. Once the concepts are understood, then it is important to know how to monitor school district … read more
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Tagged ADM, Arizona, budget, compliance, data, reporting, school districts, student attendance, USFR
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What to Do if Fraud is Alleged or Discovered at Your District
School districts put internal controls in place to help prevent and deter theft, fraud, and misuse of District monies and assets. However, sometimes allegations and instances of theft, fraud, and misuse occur. If that happens, District management should have a … read more
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Tagged Arizona, Eric Taylor, fraud, internal controls, misconduct, school district, theft, USFR
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