Valid and reliable data are obtained, maintained and fairly disclosed in reports. Applicable laws and regulations are adhered to. This area may include reviewing controls over requirements related to budgeting, special education, and the board of education. Resources are safeguarded against waste, loss and misuse. This area may include reviewing controls over cash, investments, purchasing, and inventory.
Programs meet their objectives.
The specific objectives and areas to be reviewed for each audit will be determined based on the result of a comprehensive survey at the beginning of the audit. With the assistance of the Department, each DS is expected to provide forceful educational leadership in implementing the new Regents' standards, leading local school improvement, engaging the community to support improvement, and detecting, reporting and resolving problems. It is imperative that the data are valid and reliable since they are used to assess performance and make decisions. Audits reviewed travel and conference expenses, purchasing, inventory controls, procurement of professional services and insurance, and vehicle use. In addition, the audits reviewed cost allocations and transfers among funds and CO-SERs.