Internal Audit
Office of Internal Audit
Under the direction of the Audit Committee, the Office of Internal Audit conducts audits to support and promote integrity, accountability, and transparency with respect to internal financial controls of all funds and compliance of the District. The office also oversees the District’s Ethics/Whistleblower Program.
The Office of Internal Audit was created in 2011, and reports directly to the Audit Committee. This reporting structure was established to ensure that the Office of Internal Audit remains independent of District Management. Independence is essential to ensure that audit results are objective, and are communicated directly to the School Board. The Office of Internal Audit provides recommendations only, and does not have any authority to implement operational policies or procedures on behalf of the District. Upon completion of an audit, the results are communicated to the Audit Committee, which ensures full transparency of the internal audit function. In 2014 the office expanded to become the Office of Internal Audit and Ethics.
Annual Risk Assessment and Audit Plan
The Office of Internal Audit is committed to conducting risk-based audits. This process increases the likelihood that internal audits will be conducted in the areas with the greatest need. The Annual Risk Assessment and Audit Plan is an effort by the Office of Internal Audit to assist the District in mitigating risks. This document summarizes the risks impacting the District, and it includes an audit plan detailing which areas will be audited this year.
Completed Audit Reports
The goal of internal audit is not to simply point out errors that have occurred in the past, but rather to highlight those areas where current procedures may be lacking. The Office of Internal Audit focuses on improvement opportunities going forward, and is committed to partnering with District Management to find sustainable solutions to the District’s challenges.
The following completed audits represent an ongoing effort to improve accountability and transparency:
2023-2024 Audits and Reviews
- Northgate Elementary Audit of Billings of Harris Pacific Northwest, LLC
- Northgate Elementary Audit of Billings of Valley Electric Co. of Mt. Vernon Inc.
- Washington State Auditor’s Office Accountability Audit Report
- Washington State Auditor’s Office Financial Statement and Single Audit Report
- Key Controls Quantitative Analysis – Contract Data Audit
- Washington State Auditor’s Office Fraud Investigation Report
- Webster School Modernization and Addition Audit Report
- Moss Adams Prevention and Response to Employee and Contractor Perpetrated Student Safety Incidents Performance Audit
- Northwest Roofers External Review Report
2022-2023 Audits and Reviews
- Substitute Reimbursement Audit
- Washington State Auditor’s Office Accountability Audit Report
- Washington State Auditor’s Office Financial Statement and Single Audit Report
- NSPRA Communication Audit Report
- Ingraham High School Classroom Addition Close-out Audit
- Northwest Laborers Compliance Audit
2021-2022 Audits and Reviews
- Culinary Services Advisory Engagement
- Washington State Auditor’s Office Accountability Audit Report
- Washington State Auditor’s Office Financial Statement and Single Audit Report
- WISM 2021-22 Final Special Education Program and Fiscal Report Correspondence
- Moss Adams Labor and Employee Relations Organizational Assessment Follow-up Review
2020-2021 Audits and Reviews
- Disbursements Segregation of Duties Follow-up
- Human Resources Segregation of Duties Follow-up
- Status of Prior Capital Findings and Recommendations Follow-up
- Procurement Segregation of Duties Follow-up Audit
2019/2020 Audits and Reviews
- Moss Adams Independent Review of the Internal Audit Function
- Stipends
- Alternative Subcontractor Selection Process
- Special Education – Sustainability of the Corrective Action Plan
2018/2019 Audits
- Accounting and Record Keeping for Fiber Sharing Projects
- Seattle World School
- Council of Great City Schools Review of the Student Transportation Program
- Special Education – Writeback Process
- Thornton Creek Elementary School
2017/2018 Audits
- Moss Adams Teaching & Learning Efficiency Review
- Central Administration Support of Schools Audit
- Hazel Wolf K-8 School
- Franklin High School
- Cleveland High School
- Center School
- Rainier Beach High School
- Hiring Practices
- Construction Management Practices
2016/2017 Audits
- Employee Background Checks
- Chief Sealth International High School
- Employee Leave Time
- Disbursements
- Orca K-8 School
- West Seattle High School
- Genesee Hill Elementary School Design Follow-up
- Historic Horace Mann School Construction Follow-up
- Rainier Beach High School – Use of School Facilities
- Rainier Beach High School
- Human Resources Follow-up
2015/2016 Audits
- Central Administration Cash Handling & Deposits
- Fairmount Park Elementary School Follow-up
- Lowell Elementary School
- Procurement
- Genesee Hill Elementary School Design
- Franklin High School
- Olympic View Elementary
- Testing Integrity Follow-up
- Accuracy and Reliability of Financial Reporting – Capital Programs
- Vehicle Fleet Operations
2014/2015 Audits
- Custodial Services and Grounds Follow-up
- Garfield High School Follow-up
- Roosevelt High School Follow-up
- Schmitz Park Elementary School Follow-up
- Maintenance Follow-up
- Transportation Follow-up
- Horace Mann Construction
- Career & Technical Education (CTE) Follow-up
- Maple Elementary School Follow-up
- Nathan Hale High School Follow-up
- Fairmount Park Elementary School Construction
- Ingraham High School Follow-up
2013/2014 Audits
- Testing Integrity
- Ballard High School Follow-up
- Central Administration
- Garfield High School
- Maple Elementary School
- Roosevelt High School
- Schmitz Park Elementary
- Special Education
- S-275 Staff Mix
- Career and Technical Education (CTE)
- Washington Middle School Follow-up
2012/2013 Audits
- Board Reports
- Personal Services Contracts Follow-up
- Custodial Services and Grounds
- Denny International Middle School Follow-up
- Kimball Elementary School Follow-up
- Ingraham High School
- Maintenance
- Transportation
- Quality of Employee Evaluations
2011/2012 Audits
- Ballard High School
- Centralized ASB
- Denny International Middle School
- Human Resources
- Nathan Hale High School
- Personal Services Contracts
- Kimball Elementary School
- Washington Middle School
Corrective Action Plans
The District’s management team prepares a detailed Corrective Action Plan in response to each audit, and distributes the Plan to the Audit Committee. The Committee also receives a quarterly update on the status of the Corrective Action Plan, until the Plan is completely resolved. The District employs an Audit Response Manager to oversee this function.
The Office of Internal Audit also conducts follow-up audits to ensure that prior audit findings have been adequately resolved.