Elementary schools, vocational schools and universities will have audits conducted to examine records concerning management, regulations, finances, curriculum and corrective actions. Whether the school district conducts a self-audit or the state's Bureau of School Audits provide auditors to perform assessments, an efficient audit checklist will provide a means to evaluate weaknesses and improve school operations.
A school audit checklist contains management processes that are evaluated for efficiency of school resources and practices. Auditors will check for quality decision-making, policy-making, communication procedures and work environments. An auditor evaluates current conditions and whether they are within accepted practices. The auditor will also outline problems and discuss improvement opportunities.
Performance and Program Audits
Auditors perform economy and efficiency audits to examine if the school is operating economically. The auditor will note any inefficiencies in practices for the overall school system. The school audit checklist will also require evaluations concerning the compliance of required laws and regulations concerning school programs and budgets.
A school audit checklist involves the evaluation of all financial statements to determine if school districts have received state subsidies and reimbursements. It also includes an assessment of how the state funding was spent. Auditors ask for all financial statements including statements of net assets, revenue, expenses and changes in fund net assets. The auditor will check if internal controls for financial budgets were complied with, whether any corrective action plans concerning prior audit findings were implemented and what progress has been made thereof.
Auditors evaluate a school's curriculum to measure the integrity of individual programs and classrooms. Assessments involve verifying the credentials of teachers and principals to ensure that the most qualified staff works with students. An auditor checklist will review the design and delivery of taught curriculum and focus on procedures that may be better defined and implemented.
- Pennsylvania Auditor of the Attorney General: The Bureau of School Audits
- ERICDigests.org: The School District Management Audit. ERIC Digest Series Number EA31
- Office of the New York State Comptroller: Local Government and School Accountability
- Massachusetts Department of Elementary and Secondary Education: Massachusetts Charter School Audit Checklist
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