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.

These audits are conducted as part of the District Auditing Office’s General Fund budget.