Hello, I would like a copy of the most recent audit per CMR 10.00 provided to the Department of Elementary and Secondary education by the Framingham public schools
(1) 603 CMR 10.00 is promulgated pursuant to the authority of the Board of Elementary and Secondary Education under M.G.L. c. 69, §1B; c. 70, §§ 3 and 11; c. 71B, §2; c. 72, § 6; c. 76, §§12A and 12B.
(2) 603 CMR 10.00 governs school and school district record keeping and reporting of information required to determine compliance with state and federal education statutes, and regulations; to compute school district spending requirements and annual state aid allocations; and to evaluate progress toward meeting the objectives of St. 1993, c. 71 (the Education Reform Act of 1993).
10.10: Audit Procedures
(1) Every school district shall, within nine months of the close of its fiscal year, arrange for and undergo an independent audit of its financial records and submit the report of this audit to the Department. The audit will be conducted, at a minimum, in accordance with the compliance supplement for Massachusetts school districts issued by the Department. The Department may waive the requirement of an annual compliance supplement audit for an elementary school district that has only one school.
(2) The Department may, at its discretion, audit all or any part of a district's records to ascertain whether the student, personnel and financial data reported by a school district are accurate, to ensure that the school district is complying with the applicable laws and regulations governing school district expenditures and operations, and to determine whether the school district is maintaining effective controls over revenues, expenditures, assets, and liabilities.
(a) Audits by the Department shall be conducted according to the GovernmentalAuditing Standards published by the United States General Accounting Office.
(b) School districts shall cooperate with the Department in the scheduling and conduct of audits. If a school district fails to comply with Department requests for documentation within ten working days, the Department may consider the reported data in question to be unsupported and take appropriate actions based on that finding.
(c) At the conclusion of an audit the Department shall conduct an exit interview with the school district to explain any actions that will be taken as a result of the audit finding, and shall issue a written audit report. The audit report may be used to adjust school aid or local contribution requirement calculations.
(d) A school district that, at the conclusion of an audit, disagrees with an audit determination contained in the written audit report issued to the district by the Department may, within 10 working days after receipt of the written audit report, file a written request to the Commissioner for reconsideration of the audit determination.
(e) The request for reconsideration shall include: a statement of the issues disputed, with appropriate supporting documentation, and copies of all documents, correspondence, data, exhibits and other information, including affidavits of witnesses where relevant, which the district wishes the Commissioner to consider in reviewing the challenged audit determination.
(f) The Commissioner or his designee, upon review of the Department's audit records and the district's audit reconsideration submission, may either:
issue a final audit determination based on the records submitted by the Department and the district, or
convene a hearing to further consider the district's appeal, and thereafter issue a final audit determination. The decision of the Commissioner or his designee shall be final.
Please let me know if any clarifications are needed.
Good day,
Please find response to Public Records Request Number 2018-3947.
Nancy Piasecki
Public Records Access Officer for Framingham Public Schools
Request Date
2018-11-06
Agency Tracking
2018-3947
Acquisition Notes
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