Role of the Board Secretary in Preparing for a State Audit

Role of the Board Secretary in Preparing for a State AuditPresented by Beth Thompson RogersTechnical Manager Department of the Auditor GeneralBureau of School Audits1†††OverviewBoard minutesStatements of Financial Interests – Ethics FormsCertification2†„Board MinutesWhy do we review board minutes?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 audit3„†„„Board MinutesHow do we review board minutes?We start where the prior audit left off and review to currentWe 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 importance4††††Board MinutesPSC Section 518 requires the Board Minutes be retained as a permanent record of the district3 ring binders are NOT acceptableFile folders are NOT acceptableWe recommend that hardback minute books be utilized5†††Board MinutesPSBA has a School Board Secretary’s HandbookWe suggest that each LEA obtain a copy as a guide to maintaining the Board MinutesItems to be included in the Official Board Minutes are on your handouts and included in the PSBA Handbook6„„„„†„Board MinutesAdditional items we look for in board minutesBoard approval of tuition waiversApproval of bus drivers and bus routesMandate ...