The audit and compliance department serves several key roles within the DeKalb County School District. First, we perform audits of all activities and processes under the purview of the Superintendent. This includes, but is not limited to, school activity audits, central business process audits and technology reviews. Second, we serve as in-house consultants on matters involving internal controls and general business risk assessment. It is imperative that leaders understand where the high risk activities are in the school system and implement controls to mitigate the risks associated with those activities. We also advise on matters of ethics and conflicts of interest. Lastly, we perform special investigations where specific issues are brought to our attention.
The director of audit and compliance reports to the Board of Education and administratively to the Superintendent. This reporting relationship allows the director to coordinate his efforts with those of the Superintendent but also allows direct access to the Board of Education if circumstances require such access.
To provide for the independence of audit and compliance department, the director of audit and compliance reports administratively to the Superintendent and functionally to the audit committee of the Board of Education in the manner outlined in the above section on accountability.
The audit and compliance department has the responsibility to maintain a professional staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of the DeKalb County School District.
The scope of work for the audit and compliance department is to determine whether the school system’s network of risk management, control, and business processes, as designed and represented by administrative officials, is adequate and functioning effectively to ensure:
- risks are appropriately identified and managed
- significant financial, managerial, and operating information is accurate, reliable, and timely
- employees’ actions are in compliance with applicable laws, regulations, contract/grant provisions, and internal policies, plans, and procedures
- resources are acquired economically, used efficiently, accounted for accurately, and protected adequately
- programs, plans, and objectives are achieved
- quality and continuous improvement are fostered in the school system’s control process
- significant legislative or regulatory issues affecting the organization are recognized and addressed properly
The audit and compliance department, under the supervision of the director of audit and compliance, is accountable to:
- provide annually an assessment on the adequacy and effectiveness of the school system’s processes for controlling its activities and managing its risks in the areas set forth under the mission and scope of work
- report significant issues related to the processes for controlling the activities of the school system and its affiliates, including potential improvements to those processes, and provide information concerning such issues through resolution
- provide information periodically on the status and results of the annual audit and compliance plan and the sufficiency of the school, center or department resources
- coordinate with, and provide oversight of, other compliance, control, and monitoring functions
The audit and compliance department is authorized to:
- have unrestricted access to all functions, records, property, and personnel
- make specific reports directly to the Superintendent
- have full and free access to the audit committee
- allocate resources, set frequencies, select subjects, determine scopes of work, and apply the techniques required to accomplish audit objectives
- obtain the necessary assistance of personnel in departments of the school system, as well as other specialized services from within or obtain outside the organization
- obtain the necessary contracted services to facilitate temporary assistance in specialized areas of attention
- conducting investigations of suspected fraudulent activities in conjunction with internal affairs and notifying the Superintendent and or the audit committee of the results
- perform any duties beyond the scope of the audit for the school system or its affiliates
- initiate or approve accounting transactions external parent organizations, booster clubs, and charitable organizations
- direct the activities of any organizations not employed by the DeKalb County School District except to the extent such employees have been appropriately assigned to assist the internal auditors