内部审计
内部审计署
Under the direction of the Audit and 财政委员会, the 内部审计署 conducts audits to support and promote integrity, 问责制, and transparency with respect to internal financial controls of all funds and compliance of the District. 该办公室还负责监督 District’s 道德/告密者计划.
的 内部审计署 was created in 2011, and reports directly to the Audit and 财政委员会. This reporting structure was established to ensure that the 内部审计署 remains independent of District Management. Independence is essential to ensure that audit results are objective, and are communicated directly to the School Board. 的 内部审计署 provides recommendations only, and does not have any authority to implement operational policies or procedures on behalf of the District. 审计完成后, the results are communicated to the Audit and 财政委员会, which ensures full transparency of the internal audit function. In 2014 the office expanded to become the 内部审计署 and Ethics.
Annual Risk Assessment and Audit Plan
的 内部审计署 is committed to conducting risk-based audits. This process increases the likelihood that internal audits will be conducted in the areas with the greatest need. 的 Annual Risk Assessment and Audit Plan is an effort by the 内部审计署 to assist the District in mitigating risks. This document summarizes the risks impacting the District, and it includes an audit plan detailing which areas will be audited this year.
完成的审计报告
的 goal of internal audit is not to simply point out errors that have occurred in the past, but rather to highlight those areas where current procedures may be lacking. 的 内部审计署 focuses on improvement opportunities going forward, and is committed to partnering with District Management to find sustainable solutions to the District’s challenges.
的 following completed audits represent an ongoing effort to improve 问责制 and transparency:
2022-2023审计和审查
- Moss 亚当斯 Prevention and Response to Employee and Contractor Perpetrated Student Safety Incidents Performance Audit
- Substitute Reimbursement Audit
- 华盛顿 State Auditor’s Office Accountability Audit Report
- 华盛顿 State Auditor’s Office Financial Statement and Single Audit Report
- NSPRA Communication Audit Report
- 英格拉姆高中 Classroom Addition Close-out Audit
- Northwest Laborers Compliance Audit
2021-2022年审计和审查
- Culinary Services Advisory Engagement
- 华盛顿 State Auditor’s Office Accountability Audit Report
- 华盛顿 State Auditor’s Office Financial Statement and Single Audit Report
- WISM 2021-22 Final 特殊教育 Program and Fiscal Report Correspondence
- Moss 亚当斯 Labor and Employee Relations Organizational Assessment Follow-up Review
2020-2021年审计和审查
- 支付 Segregation of Duties Follow-up
- 人力资源 Segregation of Duties Follow-up
- Status of Prior Capital Findings and Recommendations Follow-up
- 采购 Segregation of Duties Follow-up Audit
2019/2020审计和审查
- Moss 亚当斯 Independent Review of the 内部审计 Function
- 津贴
- Alternative Subcontractor Selection Process
- 特殊教育 – Sustainability of the Corrective Action Plan
2018/2019的审计
- Accounting and Record Keeping for Fiber Sharing Projects
- 西雅图世界学校
- Council of Great City 学校 Review of the Student 十大正规网赌软件 Program
- 特殊教育 – Writeback Process
- 桑顿溪 小学 School
2017/2018的审计
- 莫斯·亚当斯教学 & 学习效率回顾
- 中央政府 Support of 学校 Audit
- 黑狼 K-8学校
- 富兰克林高中
- 克利夫兰高中
- 中心学校
- 雷尼尔海滩高中
- 招聘实践
- Construction Management Practices
2016/2017的审计
- 员工背景调查
- Chief Sealth International 高中
- 员工休假时间
- 支付
- 虎鲸K-8学校
- 西西雅图高中
- 杰纳西山 小学 School Design Follow-up
- Historic Horace Mann School Construction Follow-up
- 雷尼尔海滩高中 – Use of School Facilities
- 雷尼尔海滩高中
- 人力资源跟进
2015/2016的审计
- 中央政府 Cash Handling & 存款
- 费尔蒙特公园 小学 School Follow-up
- 洛厄尔小学
- 采购
- 杰纳西山 小学 School Design
- 富兰克林高中
- 奥林匹克观小学
- 测试完整性跟进
- Accuracy and Reliability of Financial Reporting – Capital Programs
- 车队营运
2014/2015的审计
- Custodial Services and Grounds Follow-up
- 加菲尔德高中 Follow-up
- 罗斯福高中 Follow-up
- 施密茨公园小学 School Follow-up
- 后续维护
- 十大正规网赌软件跟踪
- 贺瑞曼建筑公司
- 职业生涯 & Technical Education (CTE) Follow-up
- 枫叶小学 Follow-up
- 内森黑尔高中 Follow-up
- 费尔蒙特公园 小学 School Construction
- 英格拉姆高中 Follow-up
2013/2014的审计
- 测试的完整性
- 巴拉德高中 Follow-up
- 中央政府
- 加菲尔德高中
- 枫叶小学
- 罗斯福高中
- 施密茨公园小学
- 特殊教育
- S-275员工组合
- 职业生涯 and Technical Education (CTE)
- 华盛顿中学 Follow-up
2012/2013的审计
- 董事会报告
- 个人服务合同 Follow-up
- Custodial Services and Grounds
- 丹尼国际 中学 Follow-up
- 金博尔小学 Follow-up
- 英格拉姆高中
- 维护
- 十大正规网赌软件
- Quality of Employee Evaluations
2011/2012的审计
纠正措施计划
的 District’s management team prepares a detailed Corrective Action Plan in response to each audit, and distributes the Plan to the Audit & 财政委员会. 的 Committee also receives a quarterly update on the status of the Corrective Action Plan, until the Plan is completely resolved. 的 District employs an Audit Response Manager to oversee this function.
的 内部审计署 also conducts follow-up audits to ensure that prior audit findings have been adequately resolved.