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

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

2. Schools under Conservatorship Addition to the Audit Process Source: Office of the State Auditor

3. 28 school districts were audited 132 schools were audited 2010 – 2011 School Year Review Source: Office of the State Auditor

4. Student Enrollment Source: 2010 – 2011 OSA School Audits

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

6. Student Attendance and Absenteeism Source: 2010 – 2011 OSA School Audit s

7. Areas of Non – Compliance • No excuse on file • Excuse does not comply with district policy • Excuse did not contain enough information to validate Student Attendance and Absenteeism

8. Graduation Source: 2010 – 2011 OSA School Audits

9. Graduationcon’t Areas of Non – Compliance • Required Carnegie units not obtained • Subject Area Tests not taken or passed • Incomplete graduation records

10. Attendance Reporting Source: 2010 – 2011 OSA School Audits

11. 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 Attendance Reporting con’t

12. Attendance Reporting con’t Source: SAMS 7

13. SUSPENSIONS Source: 2010 – 2011 OSA School Audits

14. Areas of Non – Compliance • Not reported when they occurred (§37-13-91 (6)) • Not coded as an unexcused absence (§37-13-91 (4)) • All suspension days were not indicated in student package SUSPENSIONS con’t

15. FIXED ASSETS Source: 2010 – 2011 OSA School Audit s

16. 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 FIXED ASSETS

17. 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) FIXED ASSETS con’t

18. 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 FIXED ASSETS con’t

19. Steps to Dispose of Property Submit a request – school – district - board Obtain board approval Sell by public auction or Obtain sealed bids Salvage/discard items not sold FIXED ASSETS con’t

20. FIXED ASSETS con’t

21. Free and reduced lunch Source: 2010 – 2011 OSA School Audit s

22. Free and reduced lunch con’t • Areas of Non – Compliance • Forms not Complete • District - Appropriate Coding

23. Questions and Answers If you think of any questions later, please feel free to contact Keyla Bradford at 601-576-2800. msis_concerns@osa.ms.gov

24. THANK YOU!!