Print this Article

Your District Audit – December 15 Deadline Looms

Hope for the Best – Yet Plan for the Worst

By Kari Sousa - November 13, 2009

The time of year has come again for your auditors to arrive and place the finishing touches on your 2008-09 annual district audit.  These audits are due to the State Controller’s Office no later than December 15, 2009.  Many audit firms will be busily doing field work through the month of November (and possibly later).  Your audit firm’s rush to submit multiple audit reports by the December 15 deadline could leave your district with little time to appropriately review and discuss your audit report.

Unfortunately, requests for extensions of the December 15 filing deadline must be submitted to your County Office of Education no later than December 1, which could leave your district between a rock and a hard place if your auditors don’t complete your audit report, or provide you sufficient time to review the draft prior to the December 15 filing date.

As a standard rule, make sure to communicate with your auditors about your district’s needs and when you expect the report to be completed.  Auditors will rarely meet a timeline that they are unaware of.

Most importantly, if you have not received your audit report prior to December 1, you should request an extension from your County Office as a precaution.  You may not end up needing the extra time, but this is one circumstance where it is much easier to ask for permission than for forgiveness.

Editor's Note:  Kari Sousa, CPA is Director of District Support Services with the educational consulting firm Total School Solutions (TSS).