After months of work, Kentucky State Auditor Adam Edelen says his office is ready to release an audit of the state’s largest school system that will help show how wisely Jefferson County Public Schools spends its money.
The audit is expected to show how JCPS spends its money when compared to other peer school districts. It will also uncover any conflicts of interest and look at whether district policies are adequate.
Here’s the scope of the audit, according to JCPS.
- Determine whether policies governing contract procurement are adequate, consistently followed, and provide for a transparent process.
- Determine whether internal audit process exists and whether policies governing the internal audit process are adequate, consistently followed, and provide for timely reporting.
- Review District Board policies and evaluate policies using Auditor of Public Accounts (APA) recommendations applicable to boards of education and school districts.
- Analyze certain categories of financial activity for compliance with District policies and for various transaction activities, as well as, determine whether transactions appear reasonable, excessive, necessary, and have a related business purpose.
- Inquire whether conflicts of interest exist.
- Determine how the District compares to other state school districts or peer districts throughout the country involving use of funds for central office administration and classroom instruction.
- Report financial or innovative practices implemented to control or reduce non-instructional costs as reported by various Kentucky school districts.
Not all the JCPS board members were excited about another audit of their district. Debbie Wesslund and Linda Duncan voted against it. But the five other board members approved the recommendation from Superintendent Donna Hargens, saying they want Edelen to pick through the district’s spending.
This won’t be the first time an independent audit has been conducted in recent years. In 2012, a curriculum management audit made several recommendations that resulted in a reduction of central office administrators, who are often paid higher salaries.
(Here’s the full audit released in 2012 from Phi Delta Kappa International)
Edelen will release the findings at the school district offices at 10 am Wednesday morning.