Orange County NC Website
Browse       Search
page 56 <br />6930 Audit Services <br />Cost of activities concerned with the annual independent financial audit as well as the internal audit functions in a <br />school system. <br />6931 Internal Audit <br />Costs of activities concerned with verifying the account records, which includes evaluating the adequacy of the <br />internal control system, verifying and safeguarding assets, reviewing the reliability of the accounting and reporting <br />systems, and ascertaining compliance with established policies and procedures. <br />6932 External Audit <br />Costs of activities concerned with the annual independent program compliance and audit of the statements and <br />financial records of the school system, as required by state and federal law. <br />6940 Leadership Services <br />Costs of activities performed by the superintendent and such assistants as deputy, associate, assistant superinten- <br />dents, and other system-wide leadership positions generally directing and managing all affairs of the LEA. These <br />include all personnel and materials in the office of the chief executive officer. <br />6941 Office of the Superintendent <br />Costs of activities performed by the superintendent, related support personnel and other costs in directing and <br />managing the affairs of the LEA. <br />6942 Deputy, Associate, and Assistants <br />Costs of activities performed by those personnel having system-wide leadership responsibilities, as well as involved <br />in developing/administering budgets, authorizing expenditures of funds, evaluating the performance of subordi- <br />nates, developing policies and /or regulations for the district as a whole. These areas include all deputy and associate <br />superintendents (regardless of the functional assignment). Also included are assistant superintendents and other <br />system-wide leadership positions, as well as related support personnel and other costs related to their offices. (When <br />assigned to two or more functional areas, costs are coded here. If costs may be placed properly to one specific pur- <br />pose/function, then costs should be charged to that area.) <br />6950 Public Relations and Marketing Services <br />Costs of activities concerned with writing, editing, and other preparation necessary to disseminate educational and <br />administrative information to the public thorough various news media or personal contact. This area includes mar- <br />keting and public information services associated with promoting the school system as a positive entity. <br />AGENDA ITEM # 1 <br />ATTACHMENT A