You are here: Home About Us Policies and Procedural Directives Policies Old Policies D.05 Internal Audit - March 2009 Revision

D.05 Internal Audit - March 2009 Revision

Note: This policy was revoked in May 2012 and is no longer current. We provide it here for historic purposes only. Please refer to the current Fiscal Management policies for related policies.

The Board of Education considers the internal audit function to be a critical ingredient in providing comprehensive evaluation of the level of control in the District's operating and accounting systems.

The internal auditor(s) will exercise independence in carrying out responsibilities outlined in this policy.

The Superintendent or the Superintendent's designee, and two (2) representatives from the community at large, selected by the Audit Committee and approved by the Board, will join the Board members serving as a committee of the whole on the Board Audit Committee in advising the District's internal auditor and receiving internal audit reports. One of the members appointed from the community at large must be a Certified Public Accountant. The Superintendent or the Superintendent’s designee will serve as a non-voting member of the Audit Committee.

The internal auditor will independently review, evaluate, and report through audits and management studies the status of the following in the District's schools, departments, and programs: financial condition; accuracy of financial and property record keeping; compliance with applicable laws, policies, guidelines, and procedures; and effectiveness and economy of operations.

The Internal Audit Committee may meet in Executive or closed session in accordance with the provisions of the Open Meetings Act.

Board Policy Cross Ref.: B.07 Board Committees Procedural Directive

Cross Ref.:

NSBA/NEPN Classification: DIE

Approved: September 19, 1990
February 20, 1996
August 26, 2008
September 3, 2008
January 27, 2009
February 24, 2009
March 4, 2009

Document Actions
Featured News
APS, Kennedy Center partnership will lead to more arts ed
District, city, Washington's Kennedy Center to plan for arts opportunities
AVID gets $23,000 for NM college visits
The program in 29 APS schools received the APS Education Foundation's Varsity Award.
Save the Date: Annual School Choice Fair is Oct. 20
More than 100 APS elementary, middle, high and charter schools will be on hand to answer your questions.
Longfellow Students Travel Along El Camino Real
The historic trail wraps around the school's front yard, where students walk in the footsteps of explorers, settlers, soldiers and missionaries.
Student of the Week Alexandria Shawat
Fifth grader at S.R. Marmon Elementary
More news