2022 Report
(Published Oct 19, 2022)
2021 Report
(Published Apr 20, 2021)
2019 Report
(Published Jul 26, 2019)
2018 Report
(Published Feb 14, 2018)
2016 Report
(Published Mar 14, 2016)
2015 Report
(Published May 07, 2015)
2013 Report
(Published Jun 28, 2013)
2020 Report
(Published Dec 08, 2020)
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.