An Interview with the Business Manager on the Auditing Process

Port Neches Groves ISD uses Gary Davis of West, Davis, and Company from Austin for our external audits.  He was selected due to his price and qualifications.  We also looked at other districts that he audits and spoke to people in their finance departments to see how they felt about the services that he provides.  He conducts the audit by sending a list to us of what he wants such as: reconciliations, checks, confirmations from the bank, and other financial documents.  We then provide him with what he asks for his review.  All of our recent audits have proven that we are following Generally Accepted Accounting Principles and doing a great job with our finances.  He has many times recommended our business manager, Cheryl Hernandez, to do trainings for other districts so they too can have good audits.  The results are communicated first to the business manager, then to the superintendent and finally to the rest of the staff and presented at a board meeting for the community. 

This interview was another good learning activity for me.  Once again, I have come away with a great appreciation for our district’s business manager.  Though she gets on me sometimes about cutting the alternative school to save money, I know that she has the best interest of the district at heart when it comes to having financial security for the future.