School Audits Presented by: Office of the State Auditor Performance Audit Division

Schools under Conservatorship Source: Office of the State Auditor

28 school districts were audited 132 schools were audited Source: Office of the State Auditor

Source: 2010 – 2011 OSA School Audits

Areas of Non – Compliance  2 Proofs of Residency not on file (MDE JBCA Policy)  Invalid proofs  Proofs not current  Student Package vs. Cumulative Folder Source: 2010 – 2011 OSA School Audits

Areas of Non – Compliance  No excuse on file  Excuse does not comply with district policy  Excuse did not contain enough information to validate

Source: 2010 – 2011 OSA School Audits

Areas of Non – Compliance  Required Carnegie units not obtained  Subject Area Tests not taken or passed  Incomplete graduation records

Source: 2010 – 2011 OSA School Audits

Areas of Non – Compliance  Absences not reported to the State Attendance Officer  Reported within the 2 school days or 5 calendar days, whichever is less

Source: SAMS 7

Source: 2010 – 2011 OSA School Audits

Areas of Non – Compliance  Not reported when they occurred (§ (6))  Not coded as an unexcused absence (§ (4))  All suspension days were not indicated in student package

Source: 2010 – 2011 OSA School Audit s

Areas of Non – Compliance  Items not properly tagged  Items tagged but not on inventory listing  Items not located  Items not properly transferred  No hand receipts

Things to consider:  Tag property upon acquiring equipment  Tag equipment with one of the following:  Fixed asset number  Property of the school district tag  Personal property tag  Use transfer forms (temporary and permanent)

 Use hand receipts and update yearly  Make tags visible  Use permanent/durable marking on cafeteria equipment  Report lost/stolen equipment in a timely matter  Hold someone accountable

Steps to Dispose of Property 1. Submit a request – school – district - board 2. Obtain board approval 3. Sell by public auction or Obtain sealed bids 4. Salvage/discard items not sold

Source: 2010 – 2011 OSA School Audit s

Areas of Non – Compliance  Forms not Complete  District - Appropriate Coding

If you think of any questions later, please feel free to contact Keyla Bradford at

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