audit services

As stewards of public funds, school districts rely on financial statement information to provide accountability to their constituents. As a result, providing assured accuracy of the information is of utmost importance to us.

Our audit of a school district’s records is conducted in accordance with generally accepted auditing standards and complies with requirements of the American Institute of Certified Public Accountants, Government Auditing Standards, the Michigan Department of Education, the Ohio State Auditor's Office, and the U.S. Department of Education. We review the system of internal controls and accounting procedures in effect within a district. Our tests and procedures are sufficient in scope to allow us to express an opinion on a district’s financial statements and report on its federal programs.

A typical engagement consists of:

• Discussion of new requirements impacting the district early in the planning process
• Annual audit
• Preparation of the district’s annual financial report
• Assistance in the preparation of the school district’s financial report for the State of Michigan and State of Ohio
• Letters of comments and recommendations highlighting ideas that will help the school district maximize its use of resources
• Correspondence with the School Board or Finance Committee regarding significant matters addressed in the audit
• Comprehensive presentation to the Board of Education, including graphic analysis of important statistics and trends

Our participation in various national and state organizations ensures that we stay on the leading edge of changes in governmental accounting. This is particularly important in such rapidly changing areas as the single audit and state aid.