Citizens Oversight Maryland is ready to build a citizen audit structure that first focuses on our public schools. The goal is to see that funds designated to schools actually get there, that the programs they are funding exist, that the school structure such as class size and demographics, teaching staff, and support staff are actually there and doing the job needed. At the same time we need to look at how the tax base like property taxes needed to fund schools is working. We know for example corporate property tax revenue is deeply curtailed and lots of money is lost through fraud and corruption that should be coming to city public schools. This is not about saving money on property taxes or trimming school budgets----- although Baltimore property taxes are high because of inequitable tax structures. It is geared to maximize the money coming to classrooms and teachers. Below you see a few resources to guide in creating these citizen audit groups. If you are interested and live in the Baltimore area let us know! How to Reduce Property Taxes with a Citizens Audit Committee yankeeinstitute.org/wp-content/uploads/YICAC.pdf page 2 school districts beginning in 2006. That said, there is no legal impediment to estab-lishing a citizens audit committee anywhere in the United States – nor ... Citizen Audit Use Cases and Public Financial Management freebalance School Audit Checklist By Michelle Hickman School Audit Checklist Auditors create audit checklists to evaluate school performance and financial issues. 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 states Bureau of School Audits provide auditors to perform assessments, an efficient audit checklist will provide a means to evaluate weaknesses and improve school operations. Management Audit 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. Financial Audit 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. Curriculum Audit Auditors evaluate a schools 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.
Posted on: Tue, 02 Dec 2014 15:43:27 +0000
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