Insights & Resources

Weaver's continuing series provides insight on general concepts to keep in mind as you plan and prioritize your digital transformation journey.

An employee stock ownership plan (ESOP) is a tax-advantaged way to sell a business to the employees of a company.

Learn about the new rules and amendments governing initial public offerings by special purpose acquisition companies that were introduced by the SEC.

Learn about the changes to the treatment of research expenditures under IRC Section 174 that recently took effect and how it can affect your business.

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.

The Institute for Internal Auditors (IIA) published its third annual OnRisk report: OnRisk – A Guide to Understanding, Aligning, and Optimizing Risk, which identifies and defines key risks, as perceived by boards, management, and chief audit executives.

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.