2023 Report (Published Nov 21, 2023)
2022 Report (Published Jun 24, 2022)
2020 Report (Published Oct 07, 2020)
2018 Report (Published Oct 18, 2018)
2017 Report (Published Mar 01, 2017)
2015 Report (Published Dec 04, 2015)
2014 Report (Published Sep 03, 2014)
2014 Report (Published May 21, 2014)
2012 Report (Published Jul 16, 2012)
2018 Report (Published Aug 28, 2018)
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.