2022 Report
(Published Nov 21, 2022)
2021 Report
(Published Mar 17, 2021)
2019 Report
(Published Feb 26, 2019)
2017 Report
(Published Jul 05, 2017)
2016 Report
(Published Jan 13, 2016)
2013 Report
(Published Oct 21, 2013)
2023 Report
(Published Sep 25, 2023)
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.