Which areas are typically reviewed during the spring audit?

• A. Attendance and payroll
• B. Financial records
• C. Internal controls only
• D. State and Federal compliance; internal controls; attendance

Answer: (D)

During a spring audit, the focus is on ensuring state and federal compliance, evaluating the strength of internal controls, and verifying attendance data used for funding. Checking state and federal compliance helps confirm that the district follows laws, regulations, grant terms, and reporting deadlines, which protects funding and avoids compliance issues. Evaluating internal controls involves testing procedures around cash handling, reconciliations, approvals, and segregation of duties to prevent errors and fraud. Verifying attendance data is crucial because funding formulas and state aid rely on accurate enrollment and attendance counts, so the audit checks that the data match records and are properly documented. Taken together, these areas provide assurance that the district is operating within rules, safeguarding resources, and reporting accurately for funding. Focusing only on attendance and payroll overlooks the regulatory and control aspects; focusing only on financial records misses the attendance data and compliance context; and focusing only on internal controls misses the funding and regulatory aspects. Therefore, including state and federal compliance, internal controls, and attendance captures the typical scope of a spring audit.