The Internal Audit Department is an independent appraisal function established within the School District to examine and evaluate the effectiveness of policies and procedures and compliance with those policies and procedures. The objective of Internal Audit is to assist management in the effective discharge of their responsibilities and duties by providing analyses, recommendations, counsel, and information and by promoting control at a reasonable cost.
In order to accomplish the assigned duties of Internal Audit, the Director of Internal Audit reports to the Superintendent, and is authorized to direct a broad, comprehensive audit program within the School District. To assist in accomplishing the audit program, Internal Audit is authorized full, free, and unrestricted access to all school district functions, property, records, and personnel relevant to the area under review. Internal Audit shall also have full and unrestricted access to the Superintendent.
To fulfill the responsibilities of the Internal Audit Department, the Director of Internal Audit prepares an audit plan for each fiscal year. At the conclusion of each audit, a report is issued after an exit conference with the individual responsible for the area/school audited, and with a response from that individual to address each finding in the audit report. A bi-monthly summary of Internal Audit activity is presented at the Audit Committee meeting of the Board of Education.
The mission of the Audit Committee of the Board of Education is to provide oversight of the District's financial reporting and accounting practices, review the adequacy of internal accounting and control systems, and review the systems and processes for meeting the Board's goals. The Chairman of the Board recommends three voting members of the Board annually in February to serve on the Audit Committee. The Chairman of the Board also appoints two external members from the community to act in an advisory role. These external members of the Audit Committee are non-voting members. The Committee then reports to the Board following the bi-monthly meeting of the Audit Committee.
The purpose of the Internal Audit Department is to provide assurance of the compliance with established processes and procedures by schools, departments, and employees, with the intent of minimizing risks associated with assets of the school district.
The Internal Audit Department conducts audits in the area of Activity Funds, Property, and Financial activities within the school district.
If something is found that appears to belong the school district, please contact the Security Department at 706-748-2860.