Thought Leadership

Office Supplies on Graph Paper in Binder on Wooden Table

Mastering the New Data Collection Form for Single Audits

Even though changes in Form SF-SAC (Data Collection Form) from the Federal Audit Clearinghouse (FAC) may not sound significant, there are some potential “gotchas” entities should be aware of. Most importantly, you must now include text describing audit findings, the associated corrective action…

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Mason Jars with Change

Cash Under Control: Four Steps for School Districts

From the football concession stand to the kindergarten teacher collecting field trip money, cash can be a controller’s nightmare. But it doesn’t have to be. Some thoughtful planning and a little bit of employee and volunteer training can go a long way to keeping your district out of trouble — and…

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Paper Shreddings

Red Flags Reported? Respond with These Seven Steps

Public school districts can face many different types of fraudulent schemes, and perpetrators could come from any level in the organization. The damage done to your district and your budget by fraud, waste, abuse and corruption can be enormous: not just financial loss, but also losses in…

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Billfold in Demin Pocket

More Than Hours and Rates — Internal Controls over Payroll

When most administrators think about controls over payroll, they are primarily worried about fraud — that is, paying for time someone didn’t actually work. However, that’s not the only risk: ensuring faculty and staff are paid accurately is just as important. And as important as preventing mistakes…

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Cheerleaders' Pom Poms

Ten Keys to Controlling Activity Funds

How many times have you seen a headline such as “Cheerleader mom pilfers trip funds”? It’s a nightmare scenario for an administrator, discovering that large sums of student money are unaccounted for— even if the problem was poor management rather than intentional fraud.

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People Working on Laptops

Cybersecurity: Employees Are Your First Defense

Data breaches can mean disaster for both employees and the organization. They can cause financial loss, safety issues, negative publicity, lost productivity and compromised personal and organizational data.

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