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A MESSAGE FROM THE PRESIDENT
                          A MESSAGE FROM THE PRESIDENT
                          BY NATE BOWLER
                          Don’t Sweat It – Not the Weather, an Audit



        Nate Bowler


        As we start to wrap up the end of our fiscal year, what    auditors will send you a list of requests. If you have
        does that mean? Summer weather!  Well yes, but it’s        been through more than a few audits, then this is
        also ... audit season! I know, I know. We are not that     a good reminder to refocus and send as much of
        excited about audits. I’ve been through a number of        the information that they have requested to them
        audits in my career and there’s one thing that they        as early as you can.  This may be a necessity in
        shouldn’t do – make you sweat.                             our current environment, but this may shorten the
                                                                   number of days that you have auditors looking
        As school business officials we are no strangers to        at things (oh yeah!). It will also set and continue
        audits. They are a necessary thing in our industry. We     the groundwork for you being a good audit client.
        are stewards of taxpayer dollars and we all want those     Auditors always love to have items to review early.
        funds spent efficiently and correctly. Don’t get me        Even if they aren’t able to look at it until they get to
        wrong, audits are not my favorite part of this job, but    your office, they can hit the ground running.
        they should be something we look to use to improve on
        our processes and procedures.

        Here are some things that I have found beneficial when
        preparing and going through an audit.

        1.  Approach your annual audit with the right attitude.
            As with a lot of things in life, attitude is everything.
            If you are approaching the auditors as if they are
            the grim reaper, then you may need to change your
            thinking.  Your auditors have a job to do.  Try to
            picture them as another set of eyes on your systems.
            If there is something that they find that needs to
            be changed, then that is something that you can
            improve.

        2.  Nobody has a perfect audit.
            If you think that you are going to go through an    4.  Give the auditors what they ask for.
            audit and not have a single finding or a single thing   This is one of the most important pieces that any
            that you can fix, then you are not facing reality.     experienced person will say regarding an audit –
            Not only will you never have a perfect audit, you      give  them  what  they  ask  for.  This  doesn’t  mean
            shouldn’t put that up as a standard. Your auditors     hiding things or trying to manipulate things. Just
            should be finding things for you to improve. By        give them what they ask for. You may confuse an
            the way – if they are not finding anything, then you   issue or create more questions than answers if you
            really should consider a new auditor.                  try to read into something and give them more.
                                                                   Also, they are not likely to forget about the report
        3.  Be prepared early!                                     or  information  that  they  asked  you  for  yesterday.
            If you haven’t been through many audits before,        They have their checklists. Give them what they
            know that a few weeks prior to each visit the          need so they can move on to the next thing. Oh,



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