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HCPS Legislative Audit

Click Here for the link to the Financial Management Practices Performance Audit Report for Harford County Public Schools, May 2008. This report was issued by the Office of Legislative Audits, Department of Legislative Services, of the Maryland General Assembly. The Report was issued in accordance with the State Government Article, Section 2-1220(e) of the Annotated Code of Maryland. State law requires the Office to conduct such an audit of each of the 24 public school systems in Maryland and provides that the related audit process be approved by the Joint Audit Committee.

Appended to the report, after page 68, are Harford County Public Schools' responses to the recommendations in the report. A presentation will be made to the Board at its August 4, 2008 business meeting.

This is the second comprehensive management audit of HCPS in past 8 years, the first performed by MGT of America. We make these reports public to provide transparency to County citizens. We welcome the opportunity these recommendations present for continuous improvement of our operations.

HCPS is the most audited agency in the County. In addition to the Legislative Audit report provided by the link above HCPS undergoes regular audits in other areas.

  • Annual Financial Audit by independent financial auditing firm which expresses an opinion on the fairness of our annual financial report and will provide a report on compliance and internal controls over financial reporting and a management letter, if found necessary, to the Board.
  • Annual Single Audit which reports on compliance and internal controls with respect to federal grants.
  • Annual audits of School Activity Funds and Procurement Card transactions completed by the HCPS Office of Internal Audit as a component of the Annual Financial Audit.
  • Biannual State Department of Education audit on internal controls and compliance with selected programs for which HCPS receives state funding.
  • Biannual State Retirement Agency audit to determine the accuracy of payroll reporting and contributions required to be made to the State Retirement Agency on behalf of HCPS employees.
  • Tri-annual Interagency Committee audit to report on compliance with state regulations related to construction contracts in which the state contributes funding.