Charles County School Audit Continues Oversight Cycle covers the recently released audit of Charles County Schools by the Office of Legislative Audits, an agency generally detailed to provide operational and financial oversight to state agencies and departments. From the online article:

The school systems audits look at 11 different components, established by the Joint Audit Committee. Myers said that these criteria were determined based on comprehensive research into the items that would be most beneficial – and areas that are most risky – in school district financial management. Auditors review:

• Revenue and billing cycles

• Use of federal funds

• Procurement and disbursement cycles

• Human resources and payroll

• Inventory control and accountability

• Information technology services

• Facilities construction, renovation, and maintenance

• Transportation services

• Food service operations

• School board operations and oversight

• Other financial controls, including long-term financial liabilities and health care costs

Unlike most other audits performed on entities receiving government funds, the financial management practice audits point out both items where districts need to make improvements and areas where they are succeeding. Myers said that by pointing out what districts are doing right, other school districts can put the same policies into practice.

The audit of Charles County Public Schools, the state’s tenth largest district in terms of student enrollment, provided 17 recommendations to tighten its controls over procurement, payroll and transportation operations.

Myers said these findings are typical of school districts in the state. Many of them concern access to financial information and security of systems.

Read the full audit report at the OLA site

Michael Sanderson

Executive Director Maryland Association of Counties

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