External auditors report exceptions in student activity funds; committee recommends report to board

External auditors from Malden & Jenkins presented an agreed‑upon procedures engagement on student activity funds to the Savannah‑Chatham County Public School Audit Committee on March 27 and the committee voted to recommend the report to the Board of Education.

Hope Pendergrass, the auditor presenting the report, explained the difference between an audit and an agreed‑upon‑procedures engagement: "In an agreed upon procedures engagement... the facts, just the facts, ma'am," she said, meaning management specifies the procedures and the engagement reports exceptions rather than issuing an opinion. The auditors tested about 11 procedures across 26 schools; most tests recorded at least one exception or instance where documentation was not provided.

The report listed several schools that either did not provide requested documentation or…