Calvert County commissioners receive state performance audit of schools, direct follow-up with superintendent and school board

The Calvert County Board of County Commissioners received a final performance audit of Calvert County Public Schools (CCPS) on Feb. 25, 2025 and unanimously voted to reconvene with the superintendent and the Board of Education to develop a timeline for implementing the auditors’ recommendations.

The audit, conducted by Premier Group Services under a state contract, reviewed procurement actions in fiscal years 2022 and 2023 and assessed prior findings from a January 2022 Department of Legislative Services report. Premier’s representatives said the review used a random sample of 40 procurements and applied generally accepted government auditing standards. The task order from the State Department of Education set a not‑to‑exceed amount of $90,801 for the work; that cost will be borne by county taxpayers, the county attorney said.

The auditors reported nine prior findings from the 2022 review, two of which repeated in the current audit and were related to procurement practices. Premier identified instances where CCPS did not consistently obtain board approval for purchases exceeding the applicable threshold and where supporting documentation (competitive-bid support, suspension/debarment checks) was missing in sampled procurements. The audit also flagged the Child Nutrition Program for operating at a loss in part because banking/transaction fees and under‑charging customers were not fully accounted for.

Premier representatives recommended structured procurement training, use of checklists and internal monitoring, and at least semiannual internal reviews to reduce recurrence. They also advised applying industry best practices for governance and procurement; the auditors told commissioners they did not recommend raising the $25,080 procurement threshold because that level aligns with federal and industry standards.

Commissioners questioned the auditors about the magnitude and frequency of the procurement exceptions. The auditor said the exact counts and dollar amounts above the threshold would be provided in follow‑up work papers and committed to deliver those details later in the week. "We will send a follow‑up with the number of vendors that were over the 25,000, the amount and the number," a Premier representative said during the meeting.

After discussion, a commissioner moved that the board meet with the superintendent and the Board of Education within a month to review the audit recommendations and establish an implementation timeline; the motion carried on a voice vote. Commissioners asked the auditors to supply backup documentation and the additional data requested so that the joint meeting can consider specifics of staffing, procurement sample coverage, and potential cost savings.

The audit cited applicable authorities including the Maryland Code (Education Article section 5‑110), the Government Auditing Standards used by the Government Accountability Office (GAGAS), and state interagency guidance for school construction and procurement cited in the final report. The Premier report also referenced the Department of Legislative Services’ Jan. 5, 2022 report on CCPS practices.

The commissioners directed staff to schedule the follow‑up meeting with the superintendent and the Board of Education and to provide the auditors’ promised supplemental materials in advance.