Auditing Action Item |
DATE: Tuesday, July 28, 2009
TO: School Board Members
FROM: MaryEllen Elia, Superintendent
SUBJECT / RECOMMENDATIONS
EXECUTIVE SUMMARY
In accordance with the Audit committee Report approved on May 6, 2003, the School Board is requested to approve the District Audit Plan through fiscal year 2013. The District Auditing Office is responsible for performing audits that include planned rotational audits, analyses as requested by management, and special requested audits. Audit plans were developed using the best management practices as identified by the Office of Program Policy and Government Analysis (OPPAGA), including management surveys, trend analysis, and risk assessment to help ensure fiscal responsibility throughout the District. Over the past 4 years, audit processes have been made more rigorous in order to detect violations of internal controls. These include site audits of purchasing card transactions, payroll documentation, and non-sufficient fund (NSF) check reconciliations.
ANNUAL DISTRICT GOAL(S) AND CRITICAL SUCCESS FACTOR(S)
FINANCIAL IMPACT (Budgeted: Yes)
These audits are conducted as part of the District Auditing Office’s General Fund budget.
EVALUATION
SUBMITTED BY:
Manuel A. Ippolito
Auditing Manager (813) 272-4304 |
Kenneth R. Otero
Deputy Superintendent (813) 272-4101 |
A 8.02 | |
Hillsborough County Public Schools (Florida) * Mtg.#20090728_357 * Section A Item# 8.02 |