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Audit Plan

Audit Plan

Board of Education
Internal Audit Plan
For Performance and Compliances Audits


Description

The Davis School District Internal Audit provides performance and compliance audit services to the School Board. Financial audit services are provided by DSD's external auditors and by the DSD's Director of Internal Audit who reports to the Superintendent.

Objectives and Responsibilities

The overall objective of the DSD Internal Audit is to assist the DSD administration and the School Board in the effective discharge of their responsibilities by providing them with objective analyses, appraisals, recommendations, and pertinent audit comments concerning the following activities:

• Reviewing and appraising the soundness, adequacy, and application of operating controls;

• Promoting an effective system of internal controls at a reasonable cost;

• Recommending operating improvements;

• Determining whether a department or program is achieving its mission, goals, and objectives in an effective manner;

• Assessing compliance with internal policies and procedures as well as local, state, and federal laws; and

• Providing sufficient follow-up on audit findings to determine the degree of implementation of audit recommendations.

Standards of Practice

The DSD Internal Audit follows Government Auditing Standards.

Reporting Responsibilities

The School Board established Internal Audit, which reports directly to the Audit Committee and through the Audit Committee to the School Board. The Audit Committee consists of three members of the School Board. 

Audit Committee

Board of Education Internal Audit Committee

 

Mona Andrus

Mona Andrus
Board Vice President
mandrus@dsdmail.net

No picture

Michelle Caldwell-Pierce
Internal Auditor
mispierce@dsdmail.net 

Julie Tanner

Julie Tanner
Board Member
jutanner@dsdmail.net

Liz Mumford

Liz Mumford
Board Member
emumford@dsdmail.net
 

DSD Hotline — 801-402-5411

2019 Audit Activities

Fiscal Year 2019 Audit Activities

This audit plan includes an unordered list performance and compliance audit activities for the period of July 1, 2018 to June 30, 2019.

Boundary Variance Procedures

Description: Davis School District provides enrollment options that meet the diverse needs and interests of District students. One such option is policy on Open Enrollment and Boundary Variances. This audit will determine whether the district is following its procedure for granting boundary variance requests.  

Dual Immersion Funding

Description: To evaluate the funding for Chinese, French, and Spanish immersion programs using non-immersion programs as a baseline.

Human Resources

Description: To evaluate how applicants progress through the District application process and whether the process is in compliance with District policies and procedures as well as state and federal laws and regulations. This audit will focus on the process at the district level rather than the individual hiring decisions made by a department or school.

Student Privacy with Third Party Applications

Description: To determine whether the District is in compliance with policy, laws, and regulations regarding student privacy with the use of applications from third party vendors.

Purchase Orders

Description: This audit will concentrate on the policies and procedures over purchase orders.  It will evaluate district practice against state and district policies, guidelines, and laws.  It will also determine the existence and effectiveness of documentation, approval, oversight and reconciliation.

Follow-up on Previous Audits

Description: The purpose of performing follow-up on audit recommendations is to determine that corrective actions have been put into place to address audit observations. Internal Audit will perform steps necessary to determine that agreed upon actions have been implemented in a timely manner and whether operations continue to have an adequate control structure in place.

Allegations of Fraud, Waste, and Abuse (Hotline)

Description: Upon notification or discovery of suspected fraud, Internal Audit will oversee and coordinate actions taken in following up on the suspected fraud. Fraud related cases may be the result of calls to the hotline, employee and management reports of suspicious activities, and fraud identified during audits. Incidents reported directly to Internal Audit through the hotline or employee calls are initially reviewed by Internal Audit to determine the course of action.

Process Improvement Opportunities

Description: Requests from the Board of Education, district management, or employees to identify opportunities to increase economy and efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.

2018 Audit Activities

Fiscal Year 2018 Audit Activities

This audit plan includes performance and compliance audit activities in Fiscal Year 2018 for the period of July 1, 2017 to June 30, 2018.

Credit Card Procedures                                                          

Description:

This audit is a carryover from FY2017 and will concentrate on the adequacy of the controls over maintenance of appropriate documentation, approval, oversight, and reconciliation; and compliance with DSD policies and regulations.

Internal Control Framework

Description:

This audit will identify the processes and procedures in each district department that is designed to provide reasonable assurance regarding the achievement of department objectives relating to finances, operations, reporting and compliance.  The audit will also evaluate the adequacy and effectiveness of those processes and procedures.  This will be a multi-year audit with FY2018 activities focusing on the accounting, accounts payable, purchasing, and warehouse departments.

Employee Travel

Description:

This audit will concentrate on the adequacy of controls regarding employee travel.  It will evaluate district practice against state and district policies, guidelines, and laws.  It will also determine the existence and effectiveness of documentation, approval, oversight and reconciliation.

District Math Program

Description:

This audit will be broken down into two different parts.  The first part will determine whether or not the continued development and use of the district math program is cost effective.  The second part will evaluate the effectiveness of the program.  It will also assess the use of district materials in achieving goals for student growth in math.  It will determine the extent the program is being supplemented with external resources.

Follow-up on Previous Audits

Description:

The purpose of performing follow-up on audit recommendations is to determine that corrective actions have been put into place to address audit observations. Internal Audit will perform steps necessary to determine that agreed upon actions have been implemented in a timely manner and whether operations continue to have an adequate control structure in place.

Allegations of Fraud, Waste, and Abuse (Hotline)  

Description:

Upon notification or discovery of suspected fraud, Internal Audit will oversee and coordinate actions taken in following up on the suspected fraud. Fraud related cases may be the result of calls to the hotline, employee and management reports of suspicious activities, and fraud identified during audits. Incidents reported directly to Internal Audit through the hotline or employee calls are initially reviewed by Internal Audit to determine the course of action. 

Process Improvement Opportunities

Description:

Requests from the Board of Education, district management, or employees to identify opportunities to increase economy and efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.

2017 Audit Activities

Fiscal Year 2017 Audit Activities

High School Fees

Description: The purpose of this audit is to determine whether fees charged at the high schools comply with the approved district fee schedule and state law.

Credit Card Procedures

Description: This audit will concentrate on the adequacy of the controls over maintenance of appropriate documentation, approval, oversight, and reconciliation; and compliance with DSD policies and regulations.

High School Graduation Rates

Description: This audit will explore how high school graduation rates are calculated and determine how students are utilizing the different alternative class formats (i.e. online classes).

Follow-up on SCC Webpages

Description: The purpose of performing follow-up on audit recommendations is to determine that corrective actions have been put into place to address audit observations. Internal Audit will perform steps necessary to determine that agreed upon actions have been implemented in a timely manner and whether operations continue to have an adequate control structure in place.

Process Improvement Opportunities

Description: Requests from the Board of Education, district management, or employees to identify opportunities to increase economy and efficiency of district programs or to evaluate compliance with current district policies and procedures or State of Utah regulations.

Allegations of Fraud, Waste, and Abuse (Hotline)

Description: Upon notification or discovery of suspected fraud, Internal Audit will oversee and coordinate actions taken in following up on the suspected fraud. Fraud related cases may be the result of calls to the hotline, employee and management reports of suspicious activities, and fraud identified during audits. Incidents reported directly to Internal Audit through the hotline or employee calls are initially reviewed by Internal Audit to determine the course of action.