Internal Auditors Review Facilities Controls

Each year the Board of Education selects an area for an internal audit. In the past, for example, the auditors examined co-curricular activities and strengthened controls by assigning a staff member to serve as the central treasurer for student activity accounts. For 2009-10, the Board asked its auditors to review facilities procedures, based on a risk assessment of the expenditures and level of activity in that area.

David Moran of Accume Partners delivered the report at the December meeting, following a prior session with the Board's audit committee. The auditor reviewed controls and procedures regarding supplies and equipment; purchased services contracts, preventive maintenance and work order systems; overtime; facilities use; and state requirements. Some of the specific recommendations for improvement included:

1. Improve the documentation related to purchased service contracts;
2. Make better use of a work order/room reservation system;
   
3. Update the building conditions survey and facilities report card;
4. Pre-approve all overtime requests;and
5. Comply with prevailing wage requirements.
   

Assistant Superintendent Dan Carlin noted that most of the recommendations are already in place or in process. Recommended adjustments to requirements of documentation were implemented immediately. As a way of addressing several anticipated recommendations, School Dude, a new work order/preventive maintenance/room reservation system was installed this past summer. Our architects completed the Five Year Building and Conditions survey and presented it in October; the School Facilities Report card will be presented in January. The auditor expressed a high level of comfort with the management response to these issues and stated that "in many instances remedial action has already been implemented." Accume will forward its current risk assessment to the Board in January.

Accume's presentation can be found here.