Preparing for and Communicating with Auditors Techniques for reducing and eliminating adverse findings Spring Title I Statewide Conference May 15, 2014.

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Presentation transcript:

Preparing for and Communicating with Auditors Techniques for reducing and eliminating adverse findings Spring Title I Statewide Conference May 15, 2014 David LeBlanc, CGFM, CFS Director of Audit and Compliance

Elementary & Secondary Education Audit and Compliance Unit 2 Massachusetts Department of Elementary and Secondary Education

How we do our work 3 Massachusetts Department of Elementary and Secondary Education

CAROI “Comprehensive Audit Resolution Oversight Initiative” Our mission regarding issues we find is to observe and then to help fix them We do not argue who is right or wrong We do not play 4 Massachusetts Department of Elementary and Secondary Education

ESE – Audit and Compliance Unit  Current staff – eight individuals  Varied audit background and certifications  Use CAROI principles in every engagement 5 Massachusetts Department of Elementary and Secondary Education

Anyone can go out, read a questionnaire and write down answers Auditors do not ask a question to get an answer They ask a question to elicit a response Then they follow up 6 Massachusetts Department of Elementary and Secondary Education

ESE and audits  One of top three statewide recipients of federal funds  Receive over 95 different federal grants  Audit presence on site eight to nine months of the year  Federal / State / Other 7 Massachusetts Department of Elementary and Secondary Education

ESE and audits  ESE holds the record for most single audit findings in a year with eighteen (18)  ESE holds the record for least single audit findings in a year with zero (0)  In the past five years we have had a total of four (4) findings 8 Massachusetts Department of Elementary and Secondary Education

Types of audits you might deal with  Single audit  Financial audit  Programmatic audit  ESE fiscal review 9 Massachusetts Department of Elementary and Secondary Education

Common Title I issues found in audit reports  Time and attendance reporting  Late final reports  Documentation and approvals  Questionable costs 10 Massachusetts Department of Elementary and Secondary Education

Dealing with / working with auditors 11 Massachusetts Department of Elementary and Secondary Education

The three greatest lies…  “The check is in the mail”  “I’m the auditor and I’m here to help you”  “We’re so glad you’re here” 12 Massachusetts Department of Elementary and Secondary Education

How to deal with the auditors prior to arrival  Don’t Panic !!!  Review your policies and procedures  Establish a liaison  Have information available  Review files for completeness and accuracy  Where possible give copies not originals 13 Massachusetts Department of Elementary and Secondary Education

How to deal with the auditors on site  Answer any and all questions  Get questions in writing where possible  Make sure that they are talking with the correct people  Have “check in” points  Get written drafts of any potential issues  Review these drafts for potentials  Don’t take issues personally 14 Massachusetts Department of Elementary and Secondary Education

How to deal with an audit  The key is to be proactive as much as possible  When you’re constantly being reactive it’s very hard to stay afloat 15 Massachusetts Department of Elementary and Secondary Education

Some of these steps may seem foreign 16 Massachusetts Department of Elementary and Secondary Education

Maybe we used to do things a certain way 17 Massachusetts Department of Elementary and Secondary Education

This may be one way to get there 18 Massachusetts Department of Elementary and Secondary Education

But sometimes there are multiple ways all of them can be correct 19 Massachusetts Department of Elementary and Secondary Education

Resources  ESE Title I staff  ESE Audit and Compliance Unit  Title I staff in other districts  The auditors themselves 20 Massachusetts Department of Elementary and Secondary Education

Questions ? & Answers ! 21 Massachusetts Department of Elementary and Secondary Education

Ladies and gentlemen thank you for your time today 22 Massachusetts Department of Elementary and Secondary Education