2025 Report
                  (Published  Aug 28, 2025)
                (Published  Aug 28, 2025)
            
                
                    2024 Report
                  (Published  Jun 25, 2024)
                (Published  Jun 25, 2024)
            
                
                    2023 Report
                  (Published  May 23, 2023)
                (Published  May 23, 2023)
            
                
                    2022 Report
                  (Published  Jun 03, 2022)
                (Published  Jun 03, 2022)
            
                
                    2020 Report
                  (Published  Sep 21, 2020)
                (Published  Sep 21, 2020)
            
                
                    2019 Report
                  (Published  Mar 13, 2019)
                (Published  Mar 13, 2019)
            
                
                    2018 Report
                  (Published  Mar 15, 2018)
                (Published  Mar 15, 2018)
            
                
                    2017 Report
                  (Published  Apr 10, 2017)
                (Published  Apr 10, 2017)
            
                
                    2016 Report
                  (Published  Feb 24, 2016)
                (Published  Feb 24, 2016)
            
                
                    2014 Report
                  (Published  Aug 04, 2014)
                (Published  Aug 04, 2014)
            
                
                    2013 Report
                  (Published  Jun 28, 2013)
                (Published  Jun 28, 2013)
            
                
                    2012 Report
                  (Published  Jan 04, 2012)
                (Published  Jan 04, 2012)
            
Independent Activity Funds (IAF) are established to promote the general welfare, education, and morale of students, as well as to finance the recognized extracurricular activities of the student body. Audits are conducted regularly to ensure that each IAF is operated in compliance with MCPS policies, regulations, and procedures, and to review processes for continuous improvement. An IAF audit does not review every transaction or school activity but seeks to provide reasonable assurance that there is compliance with MCPS policies, regulations, and procedures, and that any significant errors or omissions in the financial records are detected.
IAF audits completed after January 1, 2012 are published on this website. To view reports completed prior to January 1, 2012, please contact the individual school or send an email to pio@mcpsmd.org.
Payroll audits are conducted to evaluate compliance with MCPS policies, regulations, and procedures as well as to assess the effectiveness of existing controls for approval of employee absences and the accuracy of time and attendance reporting. A payroll audit does not review every transaction but seeks to provide reasonable assurance that there is compliance with MCPS policies, regulations, and procedures, and that any significant errors or omissions in the payroll records are detected.