It is important that money given to education be spent appropriately and lawfully for the specific educational purpose for which it was given. To assure that, state and federal laws require that school districts and other organizations receiving public education funds have their finances looked at every year by a certified public accountant (CPA). A written report of this examination must be prepared and submitted by the CPA firm to the district, the state, and the federal government. It is the Department of Education's responsibility, through the Audit Oversight process, to make sure that those yearly examinations are performed and to follow up with the district on any issues noted by the CPA firm in their report.