FCA-2013-3510

The results of our audit disclosed deficiencies in internal control and/or instances of noncompliance or other matters that are considered reportable under Government Auditing Standards. These items included: (1)The North Carolina Virtual Public School (NCVPS) does not have adequate controls in place to prevent or detect errors in student enrollment numbers. Student enrollment is a key factor used to calculate NCVPS teacher pay. (2)The enrollment totals in the NCVPS Annual Report submitted to the State Board of Education contained errors. (3) The NCVPS evaluation procedures were not consistently followed by the instructional leaders. Details about each item are provided in the Audit Findings and Responses section of the report.