Local Government and School Accountability
School District Financial Accountability
Appendix C - Other Reference Materials
School District Financial Accountability website: Provides a description of the Five-Point Plan and the Comptroller’s audit initiative.
School District Auditing Information Guide: Provides a description of the Five-Point Plan, briefly describes the additional school district audit legislation, and it explains the internal claims audit, internal audit, external audit, and OSC audit functions in a questions-and-answers (Q&A) format.
Audit Committee Charter Guidance: Provides general guidelines and sample charter language to assist school boards in establishing audit committees that meet the requirements of the Five-Point Plan legislation.
RFP Guidance for School Districts Seeking Audit Services: Provides broad guidance to school districts on using a request for proposals (RFP) process to procure external audit services.
Understanding the Audit Process: Provides a description of what a local government can expect from an OSC audit. It includes an overview of the different types of OSC audits, the roles and responsibilities of each party, the audit process, and how reports are distributed. This document was written for all local governments and predates the school financial accountability legislation.
External Audit Guidance For School District Officials: Lists ways for school districts to enhance the effectiveness and accountability of the external audit process.
State Education Department General Educational Management Services website: Provides information to school boards and administrators.
State Education Department Sample RFP for the School District Auditor: A detailed, 22-page sample RFP template with blank sections provided for school districts to enter their specific information.
OSC Local Government and School Accountability Fiscal Year 2006-07 Divisional Budget Request: Provides a description of OSC’s program goals and progress, including a discussion of the ongoing Schools Financial Accountability Initiative and recent audit activities.