Performance Audit of Monthly Bank Reconciliations of Garland ISD JP Morgan Chase Bank and Bank of America Accounts for May and June 2016 – Follow-up to the Tax Office Internal Control Audit Issued on April 15, 2016
Garland ISD Board policy CFC (local) established the Internal Audit Department. IA reports to the Board of Trustees and is supported by the administration.
Annually, IA submits a Risk Management report to the board. The board then determines an audit plan. Additionally, the Superintendent and General Counsel can request that IA conduct specific audits and investigations, and the IA director may initiate audits and investigations.
Audits are conducted pursuant to generally accepted government auditing standards (GAGAS), published by the Government Accountability Office and known as the Yellow Book. Investigations are conducted in accordance with the Council of Inspectors General on Integrity and Efficiency (CIGIE).
GAGAS and CIGIE standards hold Internal Audit to high levels of independence, competency and objectivity. The department will be peer reviewed every three years. Such reviews will posted on this web page.
When a Garland ISD school or department is audited by IA, an entrance conference will be held with the principal or department head, and before report issuance, they will be given an opportunity to comment. Such comments will be included in the report, and errors, if any, corrected.
For more information, contact
This hotline is administered by an independent third party and callers may remain anonymous. The director reviews all complaints and investigates those regarding alleged fraud. Complaints regarding personnel issues are forwarded to Dr. Linda Chance, deputy superintendent of instruction.