include, but not be limited to, the following tests:
(1) An enrollment test to verify the accuracy of student
enrollment and reporting to the Commonwealth.
(2) Full review of expense reimbursements for board members
and administrators, including sampling of all reimbursements.
(3) Review of internal controls, including review of
receipts and disbursements.
(4) Review of annual Federal and State tax filings,
including the Internal Revenue Service Code Form 990, Return of
Organization Exempt From Income Tax and all related schedules
and appendices for the school entity and school entity
foundation, if applicable and, including any educational
management service providers of the school entity.
(5) Review of the financials of a school entity foundation,
including any educational management service providers of the
school entity.
(6) Review of all contracts over five thousand dollars
($5,000) regarding the selection and acceptance process.
(7) Review of potential conflicts of interest among board
members and senior level administrators with employes or
educational management service providers of the school entity.
(8) Review of employe files for compliance purposes but in
accordance with Federal and State regulations governing
confidentiality protection for employes.
(9) Any other test the department deems appropriate.
(b) The certified audit as required by subsection (a) is a
public document and shall be made available on the department's
publicly accessible Internet website and the school's publicly
accessible Internet website, if applicable.
(c) A school may be subject to an annual audit by the
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