The review would also provide demographic and educational information on the dropout and re-enrolled population examined. Transforming central services into enterprise services was intended not only to contribute to decentralization and increase the spending authority of district schools, but also encourage the continuous improvement of central services through competition with outside vendors for school funds. In addition, each service will be reviewed to determine how the services provided have been affected, if expected outcomes were achieved, and, for enterprise services, how profits were expended. The primary audit objective would be to contrast the needs and desires of community members and parents with current practices and district policy. In August 1996, the Board, in recognition of the district's efforts to increase the school authority to make key decisions about the operations of the school, directed Audit Services to initiate a continuous program of individual school audits.
Schools presently have control over a significant portion of their local school budget.
In addition, schools are expected to achieve accountability standards, meet the Board's strategic objectives for student achievement and equity, and comply with fiscal and administrative guidelines. The program continues the cyclical audits of MPS schools. In addition, a limited examination of student activity fund accounting records will be conducted at the school to meet the requirements of Board Administrative Policy 3.08. The Division of Facilities and Maintenance Services is responsible for administering both the construction fund budget and the school operations building maintenance budgets. This audit would review and report on the processes and procedures used to prioritize and schedule district construction and maintenance projects, and the appropriateness of maintenance and construction project costs.