school audits presented by: office of the state auditor performance audit division

School AuditsPresented by:

Office of the State AuditorPerformance 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

100%

0%

68%

32%

0%

100%

0%

100%

Compliant Not Compliant

Written Policy Accurate Head Count Residency SP vs CF

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

Source: 2010 – 2011 OSA School Audit s

100%

0%11%

89%

Compliant Not Compliant

Written Policy Following Policy

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

82%

18%

46%54%

Compliant Not Compliant

Requirements Met Forms Completed

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

4%

96%

61%

39%

Compliant Not Compliant

5 or More Unexcused Absences

Following Policy SAO was Following Policy

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

11%

89%

Compliant Not Compliant

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

Source: 2010 – 2011 OSA School Audit s

25%

75%

Compliant Not Compliant

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

32%

68%

57%

43%

Compliant Not Compliant

Forms Completed Coded Appropriately

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 601-576-

2800.

msis_concerns@osa.ms.gov

THANK YOU!!