The Department of Legislative Services Office of Legislative Audits recently released an audit of the Allegany County school system. By statute, the Office conducts audits of local school systems every six years. As described in the preface of the Allegany audit, the objectives of the audit including evaluating whether procedures and controls are effective in accounting for and safeguarding school assets, and whether the school system’s policies provide for the efficient use of its resources.
In the recent audit of Allegany County Public Schools, the auditors offered several observations, both on procedures and spending, to improve operational efficiencies. Page 5 of the report itself includes comments on “Steps to Improve Cost Effectiveness,” including fuller pursuit of Medicaid-eligible costs, refinement of bus contracting practices, and cost efficiencies in food service programs.
In its audit of Baltimore City public schools, which was released in September 2012, the Office made recommendations regarding the need to improve internal controls and accountability and cost effectiveness.
OLA conducts audits and evaluations of Maryland State government agencies and local school systems. OLA is a unit within the Department of Legislative Services, which provides staff support for the Maryland General Assembly.
A full list of links to DLS school board audits is available here.