Recent research indicates that organizational transparency is the intersection of information disclosure, clarity and accuracy. These characteristics are exemplified by the growing number of school districts following best practices for internet postings of information and trends related to academic performance, students, staff and financial management.
School districts’ internet posting practices are also a means for implementing the “information and communication” component of generally accepted standards for internal controls, recently updated by the U.S. Comptroller General. One of the key principles under this component is that “Management should externally communicate the necessary quality information to achieve the entity’s objectives.”
The requirements in Texas law represent a base line for this principle that many ISDs exceed in posting a wide variety of reports on their web pages. It’s important to add to the school district’s administrative checklist(s) that internet postings are periodically reviewed to ensure they are up-to-date. Keeping the internet postings up-to-date helps reinforce the message to all stakeholders that the school district is well-organized in the management of programs, activities and services provided to students.
To access the United States Government Accountability Office publication Standards for Internal Control in the Federal Government (the Green Book) by the Comptroller General of the United States (September 2014), click on the link below.