GOSA Comprehensive Audit Plan 
 
October 2009 
 
State Audit Plan* for School Year 2009-2010 * Subject to change pending demonstrated needs 
 
GOSA Academic Auditing The Governor's Office of Student Achievement (GOSA) serves as the reporting and accountability agency for education in Georgia. As such, it is charged by law (O.C.G.A. 20-14-25) with inspecting academic records of schools to ensure that education institutions are faithful to performance accountability requirements. 
 
In 2008, GOSA launched its academic auditing program, an additional component to its service of reporting student progress and completion within Georgia's public schools. Through an academic audit, GOSA reviews student assessment data and other school records reported to the State to confirm accuracy and explore the effectiveness of local school initiatives in improving achievement. Valid data are crucial for improvement planning, education policy development, and determining the performance status of schools under the Federal No Child Left Behind Act. 
What is an academic audit? An academic audit is an evaluation of a school or Local Education Agency (LEA) designed to accomplish two primary objectives: 
1. Ascertain the validity or reliability of the data the school or LEA collects and reports, directly or indirectly, to the Governor's Office of Student Achievement (GOSA); and 
2. Assess a school's or LEA's internal controls process related to data collection and test administration. 
 
Why is an audit necessary? As the state's reporter of the education data that defines the performance of Georgia's public schools, it is critical that GOSA be assured of the accuracy of the data reported by schools and LEAs and allowed to explore the effectiveness of education initiatives in improving student achievement. 
 
Priority Audit Efforts GOSA will conduct audits throughout the year as part of its ongoing efforts to ensure that educational data accurately define the performance of Georgia's public schools. The ongoing audit priorities are: 
 
Audit Type Comprehensive CRCT Analysis, Grades 1-8 Qualitative CRCT Analysis Follow-Up, Grades 1-8 GHSGT Senior Comparative Analysis Student Enrollment /Withdrawal Data Analysis Ongoing, random audits of LEA compliance with state policies and procedures 
 
Approximate Time Frame September  November, 2009 November, 2009  February, 2010 
January  September, 2010 November, 2009  June, 2010 
Ongoing 
 
To ensure the validity and reliability of the state assessments (CRCT, GHSGT, and possibly EOCT), OSA will work with field experts to conduct multiple analyses to help determine whether or not any standardized test has been compromised. Such analyses may look at student response similarities or suspicious erasures. Once an audit has been completed, GOSA will share its findings and recommendations with the appropriate state-level education board (if applicable) as well as the affected school and local board of education. It will also make a detailed report publicly available on its website.