2021-22 Internal Audit Overview.pdf

Brian Neenan, Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: Internal Audit Review Cc: Board of Education, Audit Committee Date: May 25, 2022 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 Human Resource functions. The risk assessment and testing was performed on the employee resignation process and healthcare costs. Enclosed you will find the full reporting done by the internal auditors. They noted the following items: 5/10 instances where resigned employees still maintained facility and account access longer than necessary 1/30 instances of an employees enrollment form for insurance was not in their file The district has begun cross training HR and Security employees so delays in shutting off account access when staff are out should not be an issue moving forward. In addition, the digital process in place for insurance enrollment should allow for those enrollment forms to be automatically uploaded to personnel files. 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 Human Resource office teams. Please let me know if you have any additional questions. Thank you.

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