Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit. Auditors are hired by sending a Request for Proposal (RFP) that gives information about the school system and asks about the auditing firm. When performing an audit, an auditor will gain an understanding of internal controls, assess risks, and conduct tests of financial records. An audit report describes what was audited, the delegation of responsibility, basis of opinion, explanatory language, audit guidelines, and the auditor's opinion. A management letter is used in some cases to inform administrators of deficiencies in internal controls. Suggested financial controls (general, budget, cash, purchasing, payroll, and grants) are outlined. A sample RFP outline and management letter is provided. (EJS)