Internal Auditing Purpose and Scope
Internal Auditing is an independent appraisal function established to examine and evaluate the District’s activities as a service to the Board of Trustees and the Superintendent.
The following areas have been identified for audit coverage:
- Accounts Payable
- Account Receivable
- Athletics
- Attendance
- Budget Formation & Financial Reporting
- Campus/Student Activity Funds
- Cash Control and Management
- Community School
- Capital Projects/Construction
- Criminal History Records
- Custodial Services/Housekeeping
- Disaster Recovery
- Distribution Center/Warehouse Inventory
- Dropout/Leaver Records
- Elections
- Energy Management
- Facility Usage
- Fixed Assets
- Food Service
- Health Services
- Human Resources
- Information Services
- Instructional Materials
- Investments
- Library Services
- Long Term Debt
- Maintenance
- Media Services
- Other Assets & Liabilities
- Other Revenue & Expense
- Payroll
- PEIMS
- Performing Arts Center (PAC)
- Print Services
- Professional Services/Consultant Contracts
- Program Evaluation
- Purchasing
- Purchasing Cards – Controls and Expenditures
- Risk Management
- SHARS/MAC Billings and Reimbursements
- Special Revenue Funds
- Transportation
- Travel Expenses
Performance of Audits
Audit procedures for each area will be designed to:
- Verify the accuracy of all financial records
- Ensure compliance with all District policies and procedures, as well as State and Federal laws and regulations
- Determine that the District’s assets are properly safeguarded
- Evaluate the economy and efficiency of operations
It is the responsibility of the department manager or campus administrator to make available to the Auditor all financial records, documentation and access to key individuals that are related to the audit being conducted.
Each audit will include a written audit program, documented test results, and a formal audit report. Management of the area under examination will be expected to provide a written response to all recommendations for corrective action.
Activity Funds
Activity funds will be audited as part of each campus audit. In addition, the audit department has created risk criteria to assess the need for individual campus audits. All campuses identified for audit coverage are evaluated against established criteria. The decision to schedule audits will be based on the risk assessment.
The standards established in the Financial Information Resource Manual will be used as a guide for the audit.
Additional information pertaining to Internal Audit services.