Governance and Audit Plan

Governance and Authority

As part of its oversight responsibilities, the Board of Education established the OIA. OIA’s purpose, authority, and responsibility are defined in the Office of Internal Audit Charter.  The Chief Audit Executive periodically reviews and amends the charter as warranted.  The Audit and Accountability Committee and ultimately the Board of Education approve the charter through formal actions at public meetings.  Additionally, the OIA developed and follows an Operating Procedures Manual to conduct department activities.

 OIA Charter 

Audit Plans

Using a risk based approach, OIA develops an audit plan which identifies OIA’s planned activities for the coming year. OIA conducts risk assessment activities and develops audit plans annually which coincide with the fiscal year.  The Audit and Accountability Committee and ultimately the Board of Education approve the audit plan through formal actions at public meetings. 

 FY25 Audit Plan & Resolution

Resolution to Approve 2023-2024 Internal Audit Plan