A key principle contained in generally accepted standards for internal controls is “Management should externally communicate the necessary quality information to achieve the entity’s objectives.” Best practices for organizational transparency followed by school districts are exemplified by the intersection of information disclosure, data quality, clarity and accuracy.
A growing number of school districts are following these best practices in their internet postings of information and trends related to academic performance, students, staff and financial management. Best practices for transparency in what school districts post to their Internet sites include: (1.) items required in Texas law for Internet postings; (2.) items listed in Texas Comptroller of Public Accounts Transparency Stars criteria; and (3.) other information of interest to stakeholders, including ongoing status of projects financed by bond issues approved by voters. It should also be easy for stakeholders to navigate on the district’s web site to dedicated transparency-related web pages.
An essential aspect of transparency-related best practices is to keep all internet postings up-to-date to reinforce the message to all stakeholders that the local public school organization is well-organized in the management of all programs, activities and services provided to students. TASBO supports school districts efforts to follow best practices for organizational transparency.