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Board of Education → Committees → Fiscal Management Committee

Board of Education

Fiscal Management Committee

Description

On July 16, 2013, the Board of Education adopted Resolution No. 第397-13号决议将财政管理委员会的费用订正如下:

a. 委员会应当批准内部审计组的年度工作计划，并可以建议列入计划的项目.

b. 督学将向委员会通报所有州和联邦对MCPS运营的审计结果，以及县立法监督办公室和监察长的建议.

c. The committee will review, as needed, 向县长和县议会提供的财务报表.

d. 该委员会应定期审查与威尼斯官网在线财政管理和审计有关的问题, capital, and human resources, including the Board's operating budget, the Capital Improvement Program, staffing plans, allocations, and pension and benefit determinations.

e. 委员会将审查MCPS的订约做法，并审查采购手册.  

Members

 

财政管理委员会(以前的审计委员会)审查与威尼斯官网在线财政管理和审计有关的问题, capital, and human resources, including the Board’s operating budget, the Capital Improvement Program, staffing plans, and allocations.

It was established by Board of Education Resolution No. 305-08

Text of Resolution No. 305-08

On Tuesday, July 22, 2008, 威尼斯人在线官网审计委员会召开会议，经一致表决，建议通过以下决议:

WHEREAS, On September 13, 1980, the Board of Education passed a resolution creating an Audit Committee, which was given responsibilities for reviewing internal audit reports, 与外部审计师会面，讨论他们的工作范围和审计结果, and reviewing reports generated by the Department of Financial Services; and

WHEREAS, On November 13, 1980, 董事会通过了一套关于任命的程序和职责, terms of office, and meetings of the committee, and the committee's relationship to internal audit, external audit, and the Montgomery County Public Schools’ business functions; and

WHEREAS, 董事会希望在委员会内设立一个程序，审查与威尼斯官网在线财政管理和审计有关的问题, capital, and human resources, including the Board’s operating budget, the Capital Improvement Program, staffing plans, and allocations; now therefore be it

Resolved, That the Audit Committee be renamed the Fiscal Management Committee; and be it further

Resolved委员会的程序和职责订正如下:

A. Procedures  

  1. The Fiscal Management Committee shall consist of three members, elected by the full board, serving staggered terms of three years each. 任期自任命年度的12月1日起至三年后的11月30日止. 委员辞职或不能完成其任期的, the Board shall appoint another member to serve the balance of the term. 被任命为财政管理委员会成员的资格应限于威尼斯人在线官网成员，其在委员会的剩余任期等于或大于其在财政管理委员会的任期.
  2. 财务管理委员会主席由董事会全体成员在每年12月的年度组织会议上选举产生.
  3. 财务管理委员会定期会议每季度召开一次. 特别会议可由主席召开，或应其他任何成员向主席提出的要求召开. As required by law, 学校督学或其指定人员须出席委员会的所有会议.
  4. 董事会办公室应与督学办公室合作，提供工作人员协助，记录委员会的每次定期会议和特别会议，并准备委员会事务处理所需的信件和其他文件. 委员会每次例会及特别会议的记录副本须送交威尼斯人在线官网, together with the committee’s recommendations, if any, concerning the subject matter of the meeting. 会议纪要和议程应尽快在董事会网站上公布.
B. Relationship to Internal Audit
  1. 学校督学应定期向委员会报告学校系统的内部审计活动.
  2. 学校监督须向委员会提供所有载有重大调查结果及/或建议的审计报告副本, and, upon request, any other audit or study reports.
  3. 委员会应不时与威尼斯官网在线的相关工作人员会面，讨论其内部审计报告和运营情况.
C. Relationship to External Audit
  1. 如果计划更换外部审计员或对审计合同的范围进行重大变更，院长应及时通知审计委员会. 委员会应就批准审计合同向威尼斯人在线官网提出建议.
  2. 委员会应与外部审计员和适当的MCPS工作人员会面，讨论审计员的管理函，并应向威尼斯人在线官网提出建议, as appropriate, regarding specific items in the management letter.
D. Relationship to the Operating and Capital Budgets
  1. 委员会应收到年度财务报表的副本，并应与督学指定的人员会面以审查报表.
  2. 监督须向委员会提供委员会所要求的中期财务报表及数据.
  3. 该委员会应定期审查与威尼斯官网在线财政管理和审计有关的问题, capital, and human resources, including the Board’s operating budget, the Capital Improvement Program, staffing plans, and allocations.