Money

Money

Practical guidance on budgeting, financial planning, reporting, auditing, and grant funding to ensure fiscal stability for your school or district.

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  • Money
  • Accounting Auditing and Financial Reporting

Beyond the Basics: A School Business Official's Guide to Internal Controls and Audit Requirements

This second article in a series on internal controls for school business officials reviews the difference between internal controls and audit requirements. It provides extensive resources to guide SBOs as they navigate COSO, GAO, and GASB standards.

 Mary Ellen Normen

 May 2026