- 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
Arizona School District Travel Reimbursement Changes and Tips to Avoid Common Travel Reimbursement Noncompliance
Increased Mileage Rate The State of Arizona Accounting Manual was recently updated to allow for personal vehicle mileage to be reimbursed at 62.5 cents per mile, an increase from 44.5 cents per mile effective as of January 9, 2023! This … read more
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Tagged Arizona, Eugene Park, internal controls, mileage, school district, travel expenses, USFR
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Procurement Due Diligence & Written Determination
A.R.S. §15-213 requires school districts to follow procurement practices adopted by the State Board of Education. The School District Procurement Rules are based on the Arizona Procurement Code (A.R.S. Title 41, Ch. 23), which is the legislative authority and guidance … read more
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Tagged Arizona, ARS, compliance, cooperative, Emily Powell, procurement, purchasing, school districts, USFR
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Outside Vendors: Protecting Your Data
We all know that technology is adapting and improving every day. Over the past decade, data has become much more accessible and cloud-based. While this provides many positive opportunities for users of the data, the threat of cybersecurity breaches has … read more
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Tagged cybersecurity, data security, government, internal controls, IT, Kara Curtis, nonprofit, school district, USFR, vendors
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Are You Audit Ready? Effectively Using Credit Cards or P-Cards
The use of credit cards and p-cards by Arizona school districts is a common purchasing method, and the Uniform System of Financial Records for Arizona School Districts provides guidelines regarding the various compliance requirements of their use and suggested procedures … read more
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Tagged Arizona, credit card, internal controls, p-cards, procurement, school district, USFR
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Steps Your District Should Take Now to Comply with New Procurement Regulations
As school district officials know, laws and regulations are ever changing. Every new legislative session brings with it new requirements. Having a way to communicate these changes to your employees is critical to ensuring compliance with any new laws and … read more
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Tagged A.R.S., Arizona, compliance, Kristen Conway, procurement, purchasing, USFR
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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
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Tagged Arizona, Emily Powell, information technology, internal controls, IT audit, school district, USFR
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What to Know About the Change in the Classification of Agency Funds (Student Activities Funds)
A few years ago, the Governmental Accounting Standards Board (GASB) issued Statement No. 84, Fiduciary Activities. The statement established criteria for identifying fiduciary activities, with a focus on control of the assets and beneficiaries of the activities; additionally, the statement … read more
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Tagged agency funds, Arizona, Chris Heinfeld, Christopher Heinfeld, financial reporting, GASB, government, school district, special revenue funds, student activities, USFR
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