What we do

Audit Services performs both pre-audit and traditional audit functions.

Pre-Audit Functions

The Pre-Audit team carries out the mandate of the Pennsylvania Public School Code which requires that payments be examined prior to disbursement.  The pre-audit team is divided into two (2) functional areas:  voucher (account payable) and construction pre-audit.

Responsibilities include examining payment vouchers for propriety and accuracy, inspecting work performed by construction and repair contractors for compliance with contract specifications, and participating in bid award procedures to assure integrity of awards.

Traditional Audit Services

The Traditional Audit team primarily performs three types of audits:  financial, operational, and special audits.  The financial audits involve the schools, the intermediate unit agencies under Act 89, and charter schools. The operational audits cover selected divisions, offices or departments of the School District.  We examine and evaluate the adequacy and effectiveness of internal controls and operating procedures to ensure the accomplishment of tasks.  Special investigation audits are performed when requested by management.  In addition, the Traditional Audit team collaborates with the department heads to improve business processes and to perform self control assessment to mitigate risks.