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Davie County, NC: Performance Audit and Financial Review

Evergreen Solutions was retained by Davie County, North Carolina to conduct a comprehensive Performance Audit of Davie County departments as well as a detailed Financial Review of Davie County Public Schools. The first part of the study, the performance audit, focused on the organizational, operational, and financial efficiency and effectiveness of Davie County operations from a departmental standpoint. The second segment of the study, the financial review of school operations, aimed at assisting Davie County Public Schools in continuing to succeed and improve in its primary mission, the education of all students. In the end, Evergreen presented findings and recommendations to key stakeholders on containing costs, improving management strategies, and improving the overall efficiency, effectiveness, and productivity of the county and the school district.

The initial phase of the study involved careful analysis of county government operations in each department, including human resources, information technology, public safety, health, social services, solid waste and water, tax, and several other departments. Specifically, Evergreen reviewed past reports and existing data sources, conduct interviews, and established a channel for community input to begin the analysis. Next, Evergreen’s team benchmarked Davie County operations to operations in peer districts using comparative data and statistical analysis. Pairing the outcome of this analysis with findings from on-site reviews and interviews, Evergreen determined areas where the county could make improvements to existing processes, plans, and procedures.

Following the review of county government operations, Evergreen’s team of consultants shifted their focus to Davie County Public Schools, conducting a comprehensive financial review of school operations during this second phase. The district, which educates over 6,500 students and employs approximately 865 full-time staff, was scrutinized based on available financial information. To conclude the study, the current status of district financial resources was summarized by Evergreen, including budgets by fund source (federal, state, and local), and recommendations were made as to how the district could improve the use of allocated funds.