The Office of Management and Compliance Audits is responsible for providing the School Board, the Superintendent of Schools and the School Board Audit and Budget Advisory Committee (ABAC) with an independent and objective evaluation of the fiscal activities in the school district. It accomplishes this task through the issuance of various audit reports that are filed as a public record of the organization. It advises the administration on various issues related to the fiscal operations of the school system by participating in various committees, and also by the issuance of various correspondence on issues dealing with fiscal and operational matters. An annual audit plan is prepared that governs the activities of the office and finalized after input from the School Board, ABAC, and administration.