5.1. Audit each of the school activity funds at the end of each fiscal year. 5.2. Provide individual school and consolidated division auditor’s reports. 5.3. Provide a report on the operational effectiveness and efficiency of the student activity funds. 5.4. Provide additional audits at schools as needed due to personnel changes, i.e. resignations, retirements, etc. 5.5. Meet with the Accounting Supervisor for preliminary information prior to the audit as prescribed by Governmental Auditing Standard Board (GASB). 5.6. Maintain a working knowledge of School Activity Fund Guidelines as issued by the State Department of Education. 5.7. At the completion of audit, meet with the Executive Director of Finance or designee and report on work performed and provide a list of non-compliance issues discovered during the fieldwork phase of the audit. 5.8. Provide exit interviews with principals at each site to discuss any findings. 5.9. Provide advice and counsel to principals on areas, to include but not limited to; School activity funds, IRS, and GAAP issues. 5.10. Provide additional auditing services as requested by FCPS, e.g. p-card audit, fuel audits, etc. 5.11. Conduct preliminary audit field work prior to July 15th of each year. 5.12. Contact the Accounting Supervisor to arrange year end audit work. 5.13. Complete all year end audit work by August 15th of each year. 5.14. Submit all required reports to the Executive Director of Finance, or designee, by October 30th of each year. 5.15. In accordance with school board policy and the FCPS Manual of Accounting, complete all compliance testing on-site.
