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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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