All New York State school districts have established audit committees in response to the requirements of Chapter 263 Legislation. The Audit Committee has emerged as a powerful entity, impacting the accountability atmosphere in most school districts. After four years of operation, school district audit committees have developed many practices and patterns of best practices. The collective organizational experiences of audit committees provide us with guidance and insights, including how the audit committee can impact the district reaction to accountability legislation, the displacement of traditional oversight roles, and the acceptance of new roles and responsibilities. An understanding of best practices can help your audit committee function effectively and efficiently.
The Accountability of School Districts legislation brought mandated change to school districts, both financial and operational. The issues addressed in this workshop may help your audit committee meet its charter responsibilities.
Workshop Faculty
Ernest Patrick Smith,
CPA/CFF, CVA, CFE
Partner, Nawrocki Smith LLP
Mr. Smith leads the Special Services Practice which includes Internal Audit, Internal Control Review and Evaluation, Forensic Accounting, and Risk Management Services to school districts and other not-for-profit entities. Ernest consults, teaches, and works with, more than 60 school district audit committees across New York State. His unique credentials and professional background makes him a much sought-after advisor in the area of school district fiscal management.
Lauren M. Agunzo, CPA
Partner, Nawrocki Smith LLP
Ms. Agunzo has extensive experience in school district auditing and matters pertaining to Assurance, Risk Management, Forensic Accounting and Litigation Support. She has diversified knowledge of school district external auditing, internal auditing, claims auditing, internal controls and other complex fiscal matters. Lauren routinely makes presentations to Audit Committees and provides ongoing consultation in complex auditing issues.
James M. Merrins, Ed.D., SDA, SBA
School District Internal Auditing Alliance, ELI, School of Education, SUNY Oswego
Dr. Merrins is Executive Program Administrator of the Educational Leadership Institute, School of Education, SUNY Oswego. He administers the School District Internal Auditing Alliance. Jim has 38 years experience in school administration, including 16 years as a Superintendent of Schools in Fredonia and Honeoye, New York.
Sponsor
