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9/23/20IntroductionsInternal Audit:This is my text2Proactive Growth throughIntrospective AnalysisKristin TassinGrayle Jam esBoard Mem berBoard Mem berJason BurdineBoard PresidentGreg GibsonPresidentPresented By:Gibson – the TASB Affinity Partner for Internal Audit Services12Today’s TopicsThis is my text301020304What is Internal Audit Anyway?What Would Internal AuditLook Like?What isInternal AuditAnyway?01What do Results Look Like?How do I Implement anInternal Audit Program?Feel free to ask questions anytime via Chat!34Internal AuditInternal Audit LifecycleThis is my text5§Different from an “external” audit, which provides anopinion on the accuracy of financial statements§Is a “consulting” activity that takes a deeper look atprocesses and their:This is my text6RiskAssessmentAnnual UpdateAudit Plan― EffectivenessSpecialNeeds― EfficiencyAuditProjects― uditProjectsFollow-Up561
9/23/20Who’s the Boss?This is my text802Historically underthe Superintendentor Business OfficeWhat WouldInternal AuditLook Like?Now must reportdirectly to the Board(Texas EducationCode Section 11.170(2006))78What’s in an Audit.Audit UniverseThis is my text9This is my nefits of Internal AuditThis is my text11ABC11Identify risksbefore theybecome nsure thatdistrict assets aresafeguardedHelps ensurecompliance withapplicable laws,regulations, andboard policyEnsure funds areused efficiently;streamlineinternaloperations so thatstaff can workmore effectivelyD03What DoResults LookLike?E122
9/23/20Audits Evaluate This is my text13§Facilities Management AuditThis is my text14Functional / program strengths and weaknesses – toidentify opportunities for improvement― Effectiveness― Efficiency (spending, staffing, technology utilization)§Initial Audit: 2016§Follow-up Audit: 2019§Included building maintenance, custodial, grounds, andenergy management― Compliance― Organizational Structure― Policy Framework― Internal Controls― Data Integrity1314Facilities Management AuditThis is my text15Facilities Management AuditCommendations (4)§§This is my text16§Follow-up audit (2019):― Example: Significantly improved work order responsetimes― District implementation reports showed substantialprogressMajor Audit Findings (8)― Follow-up audit showed otherwise― Example: Custodial scheduling inefficient; too muchcleaning occurring during school rather than after schoolNot llyComplete59%1516Academic Program ManagementThis is my text1717§Independent curriculum review conducted by TASA in2012§Major structural recommendations were made toimprove the curriculum and its implementation§Board established new policy framework for curriculumand instruction§Used internal audit to evaluate how far we had comeAcademic Program ManagementThis is my text18§Major observations:― Approach to academic program management representsbest practice in virtually every element― Significant positive changes, particularly over the past 3years― Focus from this point forward will be on deepimplementation with fidelity across schools183
9/23/20Academic Program ManagementThis is my text19§Academic Program ManagementThis is my text20Commendations:§― Comprehensive policy framework adopted by Board― Integrate change management practices to achievesuccessful deep implementation― New accountability system (CBAS) provides holisticmeasures of student progress and success― Enhance curriculum to support culturally responsiveteaching― Alignment of written, taught, and tested curriculum― Provide training specific to the broader use of availablecurriculum components― Preferred instructional models and comprehensive toolsavailable for the delivery of instruction19Recommendations:― Develop guidelines for lesson plans to ensure that essentialcomponents are included20Other AuditsAudit Implementation DashboardThis is my text21§Special Education§Construction Management (Bond Program)§Human his is my text22All reports are posted on FBISD web site – full transparency2122Audit Implementation Dashboard23This is my text0423How Do IImplement anInternal AuditProgram?244
9/23/20Implementation ConsiderationsThis is my text25Investing in Internal AuditThis is my text26§ Broader versus narrower scope! !" of 1%§ Long-term program versus periodic one-off audits§ In-house versus out-sourceof TOTALbudget§ Use of Board Audit Committee§ Start with risk assessment§ How much to invest?2526Not a“Gotcha”InternalAudit helpsus getbetter!BoardANDSuperintendentneed to beinvestedThank YouAcademic andFinancialReturn onInvestmentKristin TassinKristin.Tassin@ fortbendisd.comGrayle Jam esGreg Gibson, PresidentGrayle.Jam es@ fortbendisd.comggibson@ gibsonconsult.comJason ine@ fortbendisd.comwww.gibsonconsult.com285
§ Initial Audit: 2016 § Follow-up Audit: 2019 § Included building maintenance, custodial, grounds, and energy management Facilities Management Audit 14 15 This is my text § Commendations (4) ―Example: Significantly improved work order response times § Major Audit Findings
