State Performance Audit

The Missouri State Auditor’s Office will conduct a performance audit of Special School District.

A performance audit is an independent review of selected government operations. It may evaluate internal controls, compliance with certain legal requirements, and the effectiveness and efficiency of selected practices.

The audit will focus on the 2025-26 school year but may include information from prior years when relevant to the scope of the review.

No. SSD’s annual independent financial audit focuses on whether its financial statements are fairly presented under applicable accounting standards. A state performance audit can examine a broader set of selected operational, compliance, and management practices.

The specific scope is determined by the State Auditor’s Office. Fieldwork may include records, meeting minutes, written policies and procedures, financial information, and selected transactions. Auditors may also interview appropriate District employees.

Under Missouri law, performance audits may evaluate:

• Effectiveness and results: Whether programs, functions, or activities are achieving their goals.
• Economy and efficiency: How resources and public funds are being used to achieve results.
• Internal controls: Whether appropriate processes and safeguards are in place.
• Compliance: Whether the District is complying with applicable laws, regulations, contracts, grant requirements, and other standards.

The State Auditor’s Office describes six stages: entrance meeting, fieldwork, report preparation, exit meeting, response period, and report release.

There is no fixed timeline; however, the audit will take at least three to four months. The State Auditor’s Office states that timing varies based on the entity’s size, the audit scope, and the number and severity of findings.

No. The State Auditor’s Office has confirmed that the audit will be performed at no cost to SSD.

Yes. After the exit meeting and receipt of the draft report, SSD will have 30 days to provide written responses to audit findings. Those responses are included in the final audit report.

Yes. After the State Auditor finalizes and signs the report, it will be released publicly and posted online. SSD also plans to share a link and explain its response and next steps.

SSD will review the findings and recommendations, determine what actions are needed, and communicate next steps. SSD will share updates as the work progresses.

The District will post information and updates on the SSD website. Questions may be submitted through the Let’s Talk platform.