At the time of our prior audit 97-S-62, we found that the six school districts we visited had
errors in attendance and enrollment information and other non-financial statement data that they
reported to the State Education Department. The errors were attributable to inadequate systems of
internal control at the Department and at the schools. The Department, policymakers and taxpayers
rely on this data in assessing statewide school district performance and in allocating $10 billion of
School Aid annually. In our follow-up review, we found the Department has implemented one of
our seven audit recommendations by using team scoring and regional scoring to ensure independent
and accurate reporting of student test scores. However, the Department has only partially
implemented the remaining recommendations related to strengthening controls over the gathering
and reporting of attendance, enrollment and school lunch data.
For a complete copy of Report 99-F-48 click here.