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Internal Audit

Background and Mission

The 鶹 Public Schools Board is committed to ensuring that public funds are spent wisely, that operations are effective and efficient, and that there is full transparency and compliance in all 鶹 Public Schools (APS) business processes. The School Board directs the Superintendent in these matters by adopting the budget and establishing School Board policy. Together the Superintendent and the School Board are responsible for attaining the school divisions mission.

To support them in fulfilling their responsibilities, the School Board has formed an Audit committee and appointed a Director, Internal Audit, whose direct reporting responsibility is to the School Board Chair. The Director, Internal Audit has an administrative reporting line to the Chief Operating Officer. This reporting relationship was established to ensure that the Internal Audit Director remains independent of District Management. To ensure compliance with industry best practices, The 鶹 School Board and Director, Internal Audit follow the guidelines set forth by the Institute of Internal Auditors specifically according to standards 1100-Independence and Objectivity and 1110-Organizational Independence.

According to standard 1100, the internal audit activity must be independent, and internal auditors must be objective in performing their work.? In addition, standard 1110 states that the Internal Auditor must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities.

In summary, the primary goal of the Internal Audit, Director is to perform independent appraisals of the business activities of the district by conducting independent reviews and assessments of internal control over operational, financial and compliance with federal and local requirements. These audit activities serve to support management in meeting the districts goals including promoting efficient and effective operations and maintaining sound controls over the management of fiscal activities along with full transparency.

Internal Audit Charter

Responsibilities and Objectives

The Internal Audit function at the 鶹 Public School System has been established as an independent appraisal activity to examine and evaluate accounting, financial, and other operations as a service to the School Board. Internal audit functions by examining and evaluating the adequacy and effectiveness of controls; examines district activities and evaluates risk; compliance with and adequacy of applicable policies and procedures; and compliance with applicable laws and regulations.

Scope of Activities

Internal Audit independently examines, evaluates, and reports on the three broad objectives and five interrelated components of Internal Control as defined by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission. The objectives of the School Boards system of internal controls include:

  1. Effectiveness and efficiency of operations (including the safeguarding of resources).
  2. Reliability of financial reporting; and
  3. Compliance with applicable laws and regulations and APS policies and procedures

To address these objectives and to promote early identification of known potential problems, Internal Audit will, as appropriate, evaluate the five interrelated components of internal control, which are:

  1. Control Environment:?Control environment factors include the integrity, ethical values, and competence of the districts management and employees in discharging their duties.
  2. Risk Assessment:?Risk Assessment is the identification and analysis of relevant risks to ensure that the APS meets the achievement of established objectives, forming a basis for determining how the risk should be managed.
  3. Control Activities:?Control activities are the policies and procedures that help ensure that the School Board directives are carried out.
  4. Information and Communication-: Pertinent information must be identified, captured, and communicated in a form and time frame that enables district personnel to carry out their responsibilities.
  5. Monitoring:?The internal control systems of the district need to be monitored. A review of the processes that assess the quality of the districts performance over time.


The internal audit function of the 鶹 Public School System shall carry out its duties and responsibilities in accordance with the Institute of Internal Auditors Standards for the Professional Practice of Internal Auditing and its Code of Ethics.

Professional Proficiency

Internal Audit evaluations require proficiency and due professional care. As such, the Standards for the Professional Practice of Internal Auditing promulgated by the Institute of Internal Auditors will be used in the planning and execution of the Internal Audit function at the APS.

Audit Reports & Presentations

2023 - 24 School Activity Fund Audit Report

  • To be announced

2023 - 24 Healthcare Audit Report

  • To be announced

APS Purchasing Cards

  • To be announced