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MRSC Insight Blog


Posts for Accounting

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Handling Payroll Overpayments

September 27, 2023  by  Eric Lowell
Category:  Accounting

What happens when an employee is accidentally paid a higher salary for several months or even several years? It could raise concerns about gift of public funds. Local governments must be careful to follow the processes outlined in the statutes when handling payroll overpayments.

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W-2 Reporting for FFCRA Wages and Social Security Tax Deferrals

W-2 Reporting for FFCRA Wages and Social Security Tax Deferrals

January 14, 2021  by  Eric Lowell
Category:  Accounting ,  COVID-19 ,  Leave Policies

This blog reviews how to properly report Families First Coronavirus Response Act leave wages and Social Security tax deferrals on Form W-2.

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What’s New with Form 1099?

What’s New with Form 1099?

January 7, 2021  by  Eric Lowell
Category:  Accounting ,  Financial Reporting

This blog discusses new changes to Form 1099 and Form 1096.

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New Guidance in Accounting for and Reporting Leases

New Guidance in Accounting for and Reporting Leases

November 4, 2019  by  Mike Bailey
Category:  Accounting ,  Financial Reporting ,  Revenues

This blog post looks at the new standards the Governmental Accounting Standards Board has released regarding accounting for and reporting leases. 

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Financial Policies: Travel, Expense Reimbursement, Credit Cards, and More

Financial Policies: Travel, Expense Reimbursement, Credit Cards, and More

July 8, 2019  by  Mike Bailey
Category:  Accounting ,  Financial Management

MRSC has partnered with the State Auditor’s Office (SAO) Center for Government Innovation to expand the Financial Policies Tool Kit we first launched two years ago. This blog post covers some of the highlights.

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Past Due Payments and Use of Collection Agencies

Past Due Payments and Use of Collection Agencies

March 4, 2019  by  Oskar Rey
Category:  Accounting ,  Utilities - Billing and Collection

This blog post provides an overview of the requirements for use of a collection agency and will address some frequently asked questions that arise when doing so. 

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crumpled usa dollar ball, business concept

What the State Auditor is Looking for...and Findings (Part 2)

February 25, 2013  by  Tracy Burrows
Category:  Accounting

In reviewing county and special purpose district audit findings from 2010 to 2012, a few key issues stand out. This post summarizes those issues and provides tips to help these jurisdictions avoid audit issues in the future.

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crumpled usa dollar ball, business concept

What the State Auditor is Looking for... and Findings (Part 1 - Cities)

January 17, 2013  by  Tracy Burrows
Category:  Accounting

In reviewing city audit findings from 2010 to 2012, a few key issues stand out. This post summarizes those issues and provides resources to help cities avoid audit issues in the future.

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