Insights & Resources

Like archaeologists using geothermal tools to pinpoint digging locations, forensic investigators have discovered how to use data analytics to help school districts narrow in on potential fraud, waste and abuse.

Welcome to your new role in your district’s internal audit department. As an audit professional, whether at the director or entry level, your first months on the job can be critical.

With travel to conferences and events picking up again, it is a good time to review your district’s travel guidelines and procedures.

For most school districts, preparations are well under way to make the transition from the old lease accounting to the new as required by the Governmental Accounting Standards Board (GASB) Statement No. 87, Leases.

Often, when budgets and financial performance are evaluated, fund balances and changes in fund balance are scrutinized.

On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA) into law. The Act will provide a total of $350 billion in Coronavirus State and Local Fiscal Recovery Funds (Fiscal Recovery Funds) to help eligible state, local and tribal governments continue to respond to the COVID-19 pandemic and its economic impact.

Since March 2020, Congress has passed three stimulus bills that provided nearly $190.5 billion to the Elementary and Secondary School Emergency Relief (ESSER) Fund.