school district audit reports

A protocol for coordinating rural community stakeholders to implement whole-of-community youth physical activity surveillance through school systems. Andover Public Schools Comprehensive District Review Report 2022. |. Facilitated by a large cash infusion, PE Works sought to remove historical system-level barriers to quality PE implementation (i.e. Prev Chronic Dis. Thompson HR, Linchey JK, Madsen KA. Terms and Conditions, Evaluating the public health impact of health promotion interventions: the RE-AIM framework. Stud Educ Eval. International Journal of Behavioral Nutrition and Physical Activity On an annual basis, the State Auditors Office (SAO) performs financial and accountability audits of the District. PE audits, feedback, and coaching (PEAFC) can guide schools in establishing long-term plans for successfully implementing PE-related law. Phone 516-560-8800 | Fax . Some states have regulations or policies regarding internal auditing for school districts. In school settings, observational evidence suggests PEAFC can successfully support curriculum planning [24] and improve both teaching quality [25] and student academic outcomes [26]. Orange Unified School District . District personnel needed to be flexible, patient, persistent, and non-judgmental when building a relationship with the principal. Estimated Global, Regional, and National Disease Burdens Related to Sugar-Sweetened Beverage Consumption in 2010. Annals of Epidemiology. For optimal health, the US Department of Health and Human Services recommends children participate in at least 60 minutes of daily moderate-to-vigorous physical activity (MVPA) and emphasizes the importance of school-based physical activity promotion strategies to achieve this goal [1]. 2017. Using the Reach, Effectiveness, Adoption, Implementation, Maintenance . 2009;45:S8290. GET to KnowNew York State ComptrollerThomas P. DiNapoli, | Each transcript was independently coded by two researchers (HRT and MZ) using an iterative process, with the researchers refining and consolidating codes and adding sub-codes and emergent codes as needed. An internal auditor determines the efficiency and effectiveness of the district, while ensuring compliance, evaluating the internal operations of the district, and investigates issues related to theft, fraud, or other indiscretions. Importantly, PEAFC was well received and appreciated by NYCDOE district- and school-level personnel alike. PE Works proactive coaching approach, in which district personnel were both responsive to requests for assistance, as well as anticipatory, helped facilitate the implementation process. For Year Ended June 30, 2022. 2021. Google Scholar. We would like to thank the NYCDOE Office of School Wellness program staff, and school personnel who generously gave of their time and expertise to support and participate in this study. Am J Community Psychol. Your US state privacy rights, By design, the most intensive programmatic supports were available during the first few years of the program, to help get PE up and running, and then waned once schools had an established program. Association National, for Sport and Physical Education & American Heart Association. Questions assessed 1) historical PE program access in NYCDOE (reach); 2) If/how PEAFC contributed to improved elementary PE and the most effective intervention components for improving PE (effectiveness); 3) Critical components to the successful adoption of PEAFC and what drove adoption decisions (adoption); 4) Key components for successful state PE law implementation through PEAFC, drivers of implementation decisions, and strategies and adaptations for future use (implementation); and 5) Motivation for using PEAFC components over time and programmatic elements continued in schools post-program completion (maintenance). Transcripts were not returned to participants for comment or correction. All rights reserved. Audit reports are available in Adobe Acrobat [pdf]. Hire, supervise, or terminate employees other than their own. KM helped conceptualize the study; advised on study protocol, data analysis, and data presentation; and edited the manuscript. Kelder SH, Springer AS, Barroso CS, Smith CL, Sanchez E, Ranjit N, et al. Performance Audit of the Penncrest School District (District) for the period July 1, 2012, through June 30, 2016. LAKE BUTLER, Fla. (WCJB) - Dozens of residents filled Lake Butler City Hall to get answers on the city's financial audit that revealed questionable spending. It appears that your web browser does not support JavaScript, or you have temporarily disabled scripting. For example, audit and feedback in 20 San Francisco elementary schools increased PE by an average of 14 minutes/week (25% relative increase) two years later [23]. 2019 Under the authority of the Legislative Joint Auditing Committee, Legislative Audit annually issues over 1,000 financial audits, reviews, and special reports. Audit reports are available in Adobe Acrobat [pdf]. Schenkelberg MA, Essay AM, Rosen MS, Bavari AE, Norgelas SJ, Rosenkranz RR, et al. Google Scholar. specific barriers/facilitators to success and areas of impact). Involve qualified (i.e., skilled in both school administration and PE programming/pedagogy) district-level personnel to work collaboratively with schools. As with many school-based, real-world interventions, [49] a one-size-fits-all model clearly would not have worked in NYCDOE to improve PE, which is likely the case in most school districts. Sequoia Unified School District Res Q Exerc Sport. Article The use of performance feedback in school improvement in Louisiana. A. Alexander Public School District. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering [input] School District's internal control over financial reporting and compliance. Using the Reach, Effectiveness, Adoption, Implementation, Maintenance (RE-AIM) implementation science framework, we assessed the primary multilevel drivers of success for this approach in increasing adherence to PE quantity and quality law. In NYCDOE, PE Works addressed a critical and identified gap across city elementary schools; at both the district and school levels, interviewees recognized and appreciated the importance of providing quality PE. Effectiveness identified how PEAFC contributed to improved elementary PE in the NYCDOE and identified the most effective components of the tool for achieving its goal of improved elementary PE. School-level demographic data used in Table 1 of this study are publicly available at https://infohub.nyced.org/reports/school-quality/information-and-data-overview. Parental support for quality PE, once established and recognized as important, additionally became an important driver of program maintenance; once families began expecting high-quality PE, they pressed on principals to ensure programming continued. Tell us more about you to receive content related to your area or interests. Cite this article. Dont miss the biggest, most exciting governance, risk and compliance event of the year. The work performed by the auditor must be comprehensive, as it should help the district in accomplishing its goals and objectives, developing better practices and procedures, mitigating risks, and improving district governance. Audit Reports. A similar approach has been used successfully in several other health intervention settings, in which coalitions go through a continuous process of monitoring, data-sharing, planning, and action with technical support [36,37,38] However, ours is the first known study to evaluate this approach related to PE law implementation in the school district context. 2021;22(7): e13184. We have reviewed the Independent Auditor's Report of the Liberty Local School District, Trumbull County, prepared by Zupka & Associates, for the audit period July 1, 2021 through June 30, 2022. This webpage contains valuable information that can be used to assist district Finance Officers and their Independent Auditors in performing the annual review of local school district financials. Participants provided written consent prior to being interviewed. This is imperative as their assessments are not just concerned with current operations and performance, but also the future of the district. As such, audits were conducted by teams of two district personnel at each school (one with a school administrative background, one with a PE instructional background). Physical educations contribution to young peoples physical activity levels. District. Barroso CS, Kelder SH, Springer AE, Smith CL, Ranjit N, Ledingham C, et al. Illustrative quotes are presented in Appendix Table 1. Further, not just providing PE teachers, but ensuring they had the supports they needed was also critical. Redwood City, Google Scholar. 2009;35(4):1509. HT conceptualized the study; developed the study protocol; conducted all data collection; helped to analyze the data; presented the data; and drafted the manuscript. 22-29 Payson Unified School District ADM Audit Report Fiscal Years 2019, 2020 and 2021. Internal auditing offers school boards and administrators an independent and unbiased source of information and feedback that can assist the district leaders in identifying and addressing some of the most important operational and compliance concerns that may be preventing the district from achieving its goals. She also briefly described her prior experience working with schools and districts to improve PE law implementation. If disagreements occurred, the coders revised and refined until agreement was reached [34]. Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. Once transcripts were double-coded, the coders met to review all transcripts to ensure consistent application of codes throughout. District personnel noted these were best accomplished by including supports that were structured, layered, and gradual, as real change within the school environment takes time. Thompson HR, et al. Submitting Annual Audit Reports Information on submitting LEA annual independent audit reports. The results of these audits are issued each summer in two separate reports: the Financial Statements and Federal single Audit Report; and, Accountability Audit Report. At both levels, clearly laying out the components of a successful PE program and helping schools develop personalized plans for establishing those components were critical to effectiveness. Madsen K, Gosliner W, Woodward-Lopez G, Crawford P. Physical activity opportunities associated with fitness and weight status among adolescents in low-income communities. 2019;7:64. J Sch Health. Using the Reach, Effectiveness, Adoption, Implementation, Maintenance (RE-AIM) evaluation framework, [27] we present the drivers of success and subsequent themes for the district and school level key stakeholders. Adoption determined which specific PEAFC components interviewees believed were critical to the successful adoption of PEAFC in elementary schools. Accessed on 6 Dec 2022. | At the district level, personnel also used PEAFC as a way to communicate/advocate for the importance of PE. 2017 PEAFC also enabled district personnel to provide direct feedback and specific supports to schools that were necessary to help ensure schools implemented programs in adherence with state quantity and quality law. Once completed, data were entered into a database and a two-page report was produced for each school (see supplementary materials) that: 1) described all nine components assessed; 2) highlighted components in which the school was succeeding; and 3) detailed components that needed improvement with suggestions on how to do so. Physical Activity Guidelines for Americans, 2nd edition. Lounsbery MAF, McKenzie TL, Thompson HR. 2015;85(9):60410. She had worked in collaboration with four of the district-level interviewees to establish the study, but had no relationship with them prior to, or outside of, the research project. FCMAT Reports. Review of Educational Research. Google Translate cannot translate all types of documents, and it may not give you an exact translation all the time. Leveraging software, like Community by Diligent, school districts are able to ensure that these essential documents are easily accessible by auditors, school board members, administrators, and members of the public. Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. The location of Legislative Audit within the Legislative branch of Arkansas's government provides organizational independence recognized under Government Auditing Standards and allows our . Thompson HR, Vittinghoff E, Linchey JK, Madsen KA. Dunn LL, Venturanza JA, Walsh RJ, Nonas CA. Available at: http://www.shapeamerica.org/advocacy/son/2016/upload/Shape-of-the-Nation-2016_web.pdf. Office of School Wellness Programs, New York City Department of Education. We used a thematic analysis approach [32] to code and analyze interview data using Dedoose Qualitative Software (version 9.0.54, SocioCultural Research Consultants LLC). Journal of Physical Activity and Health. The district-level (i.e. Turner L, Chaloupka F, Chriqui J, Sandoval A. Am J Public Health. Internal auditing may evaluate technology standards and practices, risks, ethics, communication methods, finances, and other processes or procedures of the district. PEAFC did so by providing a structured means for NYCDOE district-level personnel to work one-on-one with schools to identify the current strengths and weaknesses of their PE program. Hager ER, Song H-J, Lane HG, Guo HH, Jaspers LH, Lopes MA. It's also that time of year when school districts begin preparing their financial statements. District Home; Board of Education Agendas; Staff Portal (opens in new window/tab) . 2018. Once strong PE programs were established, students and families started to expect a strong program, which further motivated maintenance. Urquhart C. Grounded theory for qualitative research: A practical guide. Nonetheless, evidence on PE audit and feedback when combined with coaching is lacking. Wandersman A, Chien VH, Katz J. Available at: https://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=web&cd=&ved=0CDgQw7AJahcKEwi4pc-bmeb_AhUAAAAAHQAAAAAQAg&url=http%3A%2F2F11thgradehumanities.weebly.com%2Fuploads%2F2%2F4%2F2%2F7%2F24273907%2Fca_pe_report.perkreport.pdf&psig=AOvVaw2N96-A86mohN-s1ukRKays&ust=1688049582572531&opi=89978449. Google Translate cannot translate all types of documents, and it may not give you an exact translation all the time. Cox L, Berends V, Sallis JF, John JMS, McNeil B, Gonzalez M, et al. 2000;32(8):144554. American Journal of Preventive Medicine. Click on the image below to view/print the entire document. 2017. Audit Reports. Several district level personnel mentioned the PE audit had too many questions on it. Study procedures were approved by UC Berkeleys Committee for the Protection of Human Subjects (#2020-09-13643) and NYCDOEs Institutional Review Board (#3788). Toward an Evidence-Based System for Innovation Support for Implementing Innovations with Quality: Tools, Training, Technical Assistance, and Quality Assurance/Quality Improvement. However, what appeared to be an even greater driver of maintenance was that PEAFC provided a long-term vision and structure for schools to successfully build and maintain a PE program. Using the reach, effectiveness, adoption, implementation, and maintenance (RE-AIM) implementation science framework, [27] we sought to determine the primary drivers of successful PE law implementation through PEAFC. Further, best implementation practices for PEAFC, including targeting of the theoretical processes underlying successful implementation, have yet to be identified. With this model, the OSWP helped schools recruit and hire needed teacher(s). New York State and Local Retirement System (NYSLRS), New York State Budget Analysis and Financial Reporting, New York City Economic and Fiscal Monitoring, Minority- and Women-Owned Business Enterprises (MWBEs), damages or losses caused by reliance upon the accuracy of any such information, damages incurred from the viewing, distributing, or copying of such materials. Her expertise in mission-driven organizations, including nonprofits, school boards and local governments, centers on how technology and modern governance best practices empower leaders at these organizations to serve their communities with efficiency and purpose. Having district personnel available to support schools past the life of PEAFC facilitates program maintenance. Pilot-Testing an Intervention to Enhance Wellness Policy Implementation in Schools: Wellness Champions for Change. Once the coding structure stabilized and saturation was reached (defined as no new codes were found in the data), [33] the researchers applied final codes to all transcripts. . Available at: https://health.gov/paguidelines/second-edition/pdf/Physical_Activity_Guidelines_2nd_edition.pdf. Study procedures were approved by University of California Berkeleys Committee for the Protection of Human Subjects (#2020-09-13643) and New York City Department of Educations Institutional Review Board (#3788). 2016 Shape of the nation report: Status of physical education in the USA. DD helped conceptualize the study; advised on study protocol, data analysis, and data presentation; and edited the manuscript. Internal auditors typically report directly to the Finance or Risk Management Committee to avoid any internal bias or complications. At both levels, a primary driver of effectiveness was supporting (rather than penalizing) schools that were non-compliant with PE law. McKenzie TL, Lounsbery MA. The pill not taken: revisiting Physical Education Teacher Effectiveness in a Public Health Context. Reach, effectiveness, adoption, implementation, and maintenance, implementation science framework, NYCDOE Office for School Wellness Programs. Successful PEAFC adoption was also driven by efficient data management and processing systems. 2021-2022 Annual Financial Report (PDE-2057) 2021-2022. School principals noted that district personnel needed to be available, but not smothering or hounding; they needed to help principals prioritize and operationalize PE, but also understand that principals were simultaneously dealing with multiple competing priorities. New York State and Local Retirement System (NYSLRS), New York State Budget Analysis and Financial Reporting, New York City Economic and Fiscal Monitoring, Minority- and Women-Owned Business Enterprises (MWBEs), damages or losses caused by reliance upon the accuracy of any such information, damages incurred from the viewing, distributing, or copying of such materials. effectiveness of the [input] School District's internal control over financial reporting or on compliance. Effectiveness: Provide support tailored to school needs, not penalties, to improve PE. It was clear that PE Works wasnt seen as a Band-Aid solution to poor PE law compliance, wherein a program comes in and is successful when funding is present but conditions revert to pre-program once funding has ended. On the contrary, many schools reported needing that initial, concentrated support at the beginning of the program.
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