State of Arizona Office of the Auditor General



  School Districts - Webinars


System and player Information: To view and hear the archived video recordings, your computer should have a sound card and Windows Media Player version 9 or higher. The current version of Windows Media Player can be obtained here.
Information Technology (IT) Controls
Overview and General Control Policies: This webinar is the first in a series on IT internal controls for school districts. It discusses what IT controls are and why they are important; what resources are available for districts developing IT policies and procedures based on standards and best practices; and general IT controls (broadcast 5/20/14; total time 53 minutes).

WMV File-111.3MB
PDF File-33k
PDF File-516K

User Roles and Access Controls: This webinar is the second in a series on IT internal controls for school districts. It discusses identifying system users, establishing roles and responsibilities, and limiting and monitoring access to IT systems and resources. In addition, it covers the controls districts should use to secure IT resources and data residing on their systems. (broadcast 10/23/14; total time 50 minutes)

WMV File-112.8MB
PDF File-30k
PDF File-516K


The Arizona Association of School Business Officials (AASBO) sponsored the USFR Webinars listed below, presented by staff from the Office of the Auditor General. Click on the title of the webinar below to reveal detailed information.
Auxiliary Operations/Tax Credit
The Basics: This webinar covers day-to-day operations with a focus on appropriate controls over cash handling and record keeping. It is geared toward employees collecting cash in bookstore operations and at athletic events and employees processing payments from the Auxiliary Operations Fund bank accounts. (broadcast 8/28/12; total time 1 hour and 17 minutes).

WMV File-43.1MB
PDF File-29k
PDF File-1.27MB

Extracurricular Activities Fees Tax Credit: This webinar covers accounting and coding requirements for Extracurricular Activities Fees Tax Credit monies. It also discusses the Arizona Department of Revenue’s guidelines for tax credits and details examples of activities that are and are not tax credit eligible. It is geared toward employees collecting extracurricular activities fees tax credits and business managers. (broadcast 10/30/12; total time 1 hour and 8 minutes).

WMV File-48.2MB
PDF File-22k
PDF File-389K


District Level Oversight: This Webinar covers ways for districts to ensure they maintain adequate oversight of school-level Auxiliary Operations. It is geared toward business managers and district level staff. (broadcast 4/9/13; total time 51 minutes).

WMV File-30.7MB
PDF File-22k
PDF File-389K
Word File-60k

Capital Assets
This Webinar addresses the basics of property control and discusses each step in the asset management life cycle (broadcast 6/14/11; total time 1 hour and 31 minutes).

WMV File-47.5MB
PDF File-30k
PDF File-771k

Chart of Accounts Two-Part Series
Part I: This Webinar covers the required level of coding for transactions with an emphasis on expenditure function, object, and unit codes (broadcast 12/14/10; total time 1 hour and 43 minutes).

WMV File-75.9MB
PDF File-7k
PDF File-675k

Part II: This Webinar covers various funds used to account for revenues and expenditures, authorized transfers, appropriate uses of program codes for expenditures, and revenue object codes (broadcast 2/17/11 total time 50 minutes).

WMV File-29.1MB
PDF File-10k
PDF File-469k

Expenditure and Payroll Processing
This Webinar discusses proper internal controls and walks through some of our most asked about areas for both expenditure and payroll processing. (broadcast 1/10/12; total time 1 hour).

WMV File-34MB
PDF File-28k
PDF File-377k

Student Activities
This Webinar walks through proper procedures and documentation for the collection and disbursement of student activities monies with a focus on safeguarding monies and appropriate separation of duties even in a small district environment. This Webinar is designed to assist anyone involved in student activities from business staff to club sponsors. (broadcast 8/31/11; total time 1 hour and 10 minutes).

WMV File-38MB
PDF File-28k
PDF File-561k

This Webinar addresses travel policies and procedures including determining allowable reimbursement rates, taxation of meal reimbursements, reviewing travel claims, using credit cards for travel, coding travel expenditures, and various other travel issues. (broadcast 4/26/11; total time 1 hour and 22 minutes).

WMV File-53.8MB
PDF File-30k
PDF File-751k




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