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DM2 Internal Audits of Activity Funds

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

The Superintendent, the Chief Financial Officer, and two (2) representatives from the community at large appointed by the Board Executive Committee, will join all Board members serving on the Board Audit Committee in receiving and reviewing activity funds internal audit reports.

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

Administrative Position:                               Chief Financial Officer

Department Director:                                   District Controller

Cross References:
Board Policy Cross Ref.:                             BD1 Board Committees
Procedural Directive Cross Ref.:                Annual District Audit
Procedural Directive Cross Ref:                 Internal Audits and Investigations

NSBA/NEPN Classification: DIE

Approved: September 19, 1990
Revised: February 20, 1996
Revised: March 15, 2017