Insights
Plain-English thinking for those who serve government, education, and nonprofits.
Recent updates on the standards, reporting requirements, and audit findings shaping how mission-driven organizations manage their finances.
Common Internal Control Findings We See in Small Governments and Nonprofits
A plain-English guide to common internal control findings in small governments and nonprofits, including segregation of duties, documented review, bank reconciliations, cash receipts, disbursements, credit cards, payroll, journal entries, grants, donor restrictions, capital assets, IT access, policy updates, and board oversight.
GASB Statement No. 103: Financial Reporting Model Improvements for Local Governments
GASB 103 changes MD&A, proprietary fund statements, budgetary comparisons, component units, and reporting presentation for local governments.
Uniform Guidance Updates: Procurement, Subrecipient Monitoring, and Grant Documentation
A plain-English guide for local governments and nonprofits managing federal awards under 2 CFR Part 200, with practical steps for procurement, subrecipient monitoring, grant files, documentation, and audit readiness.