Page 18 - The Edge - Spring 2021

AASBO WINTER CONFERENCE

BY DON HARRIS
Lindsey Perry
Planning and Preparing – That's What Internal Controls

Are All About

Internal controls took on greater importance during placing a high priority on audit compliance as good
the COVID-19 pandemic, enabling school districts stewards of public money in carrying out the mission
to continue providing vital services and dealing with of educating Arizona children.
unexpected challenges.
Perry, a former fraud investigator, said her office
That’s the observation of Lindsey Perry, Arizona receives more self-reporting tips from school
Auditor General, who spelled out the key role that districts regarding possible misuse of public money
audits play as school business officials protect their than all other state and local government entities.
district’s various assets – namely, its employees, Investigations her office conducts are free, she said.
reputation, money, property and data. In her keynote Though 2020 is in the rearview mirror, Perry said,
address at AASBO’s virtual Winter Conference on challenges and changes keep coming, maybe larger
February 23, Perry commended the association for than before the pandemic. “We can never be fully
prepared for every possible challenge, but planning
pays off,” Perry said. “We can always learn from the
past and plan better for the future. Internal controls have
always been important, especially with organizations
experiencing change and new challenges. Parts of
our daily life have changed in a way it never was
before the COVID-19 pandemic. Most of us were not
prepared for what happened, like working at home.”

Perry cautioned: “Limited or no up-front planning
leaves an organization unprepared, spending time and
resources being reactive rather than proactive.”

School district success stories Perry mentioned
include repurposing of employees, such as the use
of transportation and office personnel to help get
packaged food to students in their community.

“Planning and preparing are what internal controls
are all about,” Perry said. “Internal controls exist to
protect your organization and everyone in it.” They
increase accountability internally and externally as
schools serve students, parents and the community,
she said.

Perry defined internal control as “a process, effected
by an entity’s board of directors, management, and
other personnel, designed to provide reasonable
assurance regarding the achievement of objectives

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18 THE EDGE SPRING 2021