2024 Report
                  (Published  Dec 12, 2024)
                (Published  Dec 12, 2024)
            
                
                    2023 Report
                  (Published  Jul 14, 2023)
                (Published  Jul 14, 2023)
            
                
                    2022 Report
                  (Published  Jun 16, 2022)
                (Published  Jun 16, 2022)
            
                
                    2020 Report
                  (Published  Dec 23, 2020)
                (Published  Dec 23, 2020)
            
                
                    2019 Report
                  (Published  Nov 05, 2019)
                (Published  Nov 05, 2019)
            
                
                    2018 Report
                  (Published  Oct 25, 2018)
                (Published  Oct 25, 2018)
            
                
                    2017 Report
                  (Published  Apr 12, 2017)
                (Published  Apr 12, 2017)
            
                
                    2015 Report
                  (Published  Jun 22, 2015)
                (Published  Jun 22, 2015)
            
                
                    2013 Report
                  (Published  Sep 24, 2013)
                (Published  Sep 24, 2013)
            
                
                    2012 Report
                  (Published  May 31, 2012)
                (Published  May 31, 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.