2022-23 Internal Audit Report & Risk Assessment.pdf

Brian Neenan, Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: Internal Audit Review Cc: Board of Education, Audit Committee Date: April 1, 2023 Bonadio & Co., LLP has recently completed its testing for the district’s internal audit requirement. Their area of focus for this year was an evaluation of the policies and procedures in place regarding examination of the Individualized Education Programming. The testing was performed on a sample of 25 students who are receiving special education services. The examiners utilized the 10 steps that district’s should follow in the IEP process as laid out by the U.S. Department of Education. Enclosed you will find the full reporting done by the internal auditors. They noted the following items: All requested documentation was provided and satisfied the procedures outlined by the U.S. Department of Education. Also included is a separate report with the yearly risk assessment update. This report categorizes a Low, Moderate, and High risk ranking for multiple areas in the district. Moving forward this report helps to identify areas of future testing, or areas where additional work may be needed to lower the risk associated. Based on discussions with the audit team and committee, next year will likely be the year for an additional audit of the extraclassroom activity funds. The district would like to thank the staff of Bonadio & Co., LLP for their professionalism and collaborative work. The district accepts the recommendations from Bonadio & Co., LLP as outlined in their report and appreciates the discussions their audit team brought to the Business and Student Services teams. Please let me know if you have any additional questions. Thank you.

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