Role of the Board Secretary in Preparing for a State Audit

Beth.Rogers

Informations

• Publié par: Chuin
• Nombre de lectures: 16
• Langue: English

Extrait

Role of the Board Secretary in Preparing for a State Audit

Presented by Beth Thompson Rogers

Technical Manager Department of the Auditor General Bureau of School Audits

1

Overview

†Board minutes

†Statements of Financial Interests – Ethics Forms

†Certification

2

Board Minutes

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Why do we review board minutes?

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To verify compliance with Public School Code (PSC) and other laws and regulations in order to identify items or events which could affect other phases of our audit

3

Board Minutes

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How do we review board minutes? „We start where the prior audit left off and review to current We use a checklist and look for usual, repetitive board actions such as payment of bills, hiring of employees, awarding of bids, approval of contracts, etc. We use a narrative summary for other items of importance

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4

Board Minutes

†PSC Section 518 requires the Board Minutes be retained as a permanent record of the district

†3 ring binders are NOT acceptable

†File folders are NOT acceptable

†We recommend that hardback minute books be utilized

5

Board Minutes

†PSBA has a School Board Secretary’s Handbook

†We suggest that each LEA obtain a copy as a guide to maintaining the Board Minutes

†Items to be included in the Official Board Minutes are on your handouts and included in the PSBA Handbook

6

Board Minutes

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Additional items we look for in board minutes

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Board approval of tuition waivers Approval of bus drivers and bus routes Mandate waivers Secretary’s compensation Treasurer’s compensation

7

Board Minutes

†Frequently Cited Issues

„Minutes are not maintained in a permanent form

„Minutes are not housed in a fire proof location

„Failure to provide 30 days between tentative and final budget adoption

8

Board Minutes

†Frequently Cited Issues „Approval of bills is too general

†The motion should include starting check number to ending check number and the total $ amount of the checks being approved for payment

†A motion should be made for all bills being approved, regardless of fund source – board needs to approve not only general fund bills, but also construction, capital reserve, and similar types of funds

9

Board Minutes

†Frequently Cited Issues

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Board Secretary’s failure to sign official minutes

†Signature certifies the Board’s action, not that the secretary is approving the minutes

10

Board Minutes

†Frequently Cited Issues „Approval of minutes

†Failure to obtain board approval of minutes for all meetings, normally this involves special meetings and the next month’s meeting minutes failing to approve the minutes of the special meeting

†Failure to approve minutes on a timely basis – i.e. six to eight month delay

11