A permanent inhouse auditor at the Tacoma (Washington) school district provides assurance to the administration that complex systems and procedures are effective and that financial reports are accessible. Lists criteria for defining the auditor's role and methods for evaluating the auditor. (MLF)

Although student-activity funds usually represent a small portion of school-system monies, their very nature makes them a high risk. Outlines three steps for maintaining an efficient and effective system of controls over student-activity funds: (1) identifying control issues; (2) designing a control system; and (3) using checks and balances.…