Carslaw, Charles; Mason, Richard; Mills, John R. - In: Journal of Public Budgeting, Accounting & Financial … 19 (2007) 3, pp. 290-316
We examined 36,367 school district audit results from the Federal Audit Clearinghouse data base for the five-year period from 1998 to 2002. We found that school districts have a high level of internal control and grant compliance findings. School districts are slow in filing their financial...