APS Board of Education Audit Commission to hold meeting today [Updated]

The Atlanta Public School Board of Education Audit Commission will convene a meeting today at 11:30 a.m. Byron Amos is the elected chairperson of the Commission and Steven Lee and Matt Westmoreland are also sitting members.

Per the Committee listings at the APS website (see here),

The Audit Committee holds the Office of Internal Compliance functionally responsible for the planning, performance, and reporting of audits and has full access to all records, properties and personnel of Atlanta Public Schools. The Commission is composed of three Board members and three non-voting advisory members who are residents of the City of Atlanta.

[Added] As noted above, one of the primary responsibilities of the Audit Commission is to hold “the Office of Internal Compliance functionally responsible” (also known as Internal Audit) and the responsibilities of Internal Compliance (or Internal Audit) are spelled out in the Atlanta Independent School System charter (see here – Section 4-102 for Internal Audit). Excerpts from the charter as they relate to the Internal Audit function are as follows:

(a) The Board shall establish an internal audit function…

(d) The internal auditor shall not be involved in partisan political activities or the political affairs of the school system.

(f) The internal auditor will be charged with, but not be limited to, the following duties and responsibilities:

(1) To conduct performance and financial audits of the school system and its departments, offices, and activities in order to determine independently whether:

(C) The organization, programs, activities, functions, or policies are effective, including the identification of any causes of inefficiencies or uneconomical practices, such as inadequacies in management information systems, internal and administrative procedures, organization structure, use of resources, allocation of personnel, purchasing policies, and equipment;

(D) The desired results or benefits are being achieved;

(E) Financial and other reports are being provided that disclose fairly, accurately, and fully all information that is required by law, that is necessary to ascertain the nature and scope of programs and activities, and that is necessary to establish a proper basis for evaluating the results of programs and activities including the collection of, accounting for, and depositing of revenues and other resources;

(F) Management has established adequate operating and administrative procedures and practices, systems, or accounting internal control systems and internal management controls; and

(G) Indications of fraud or abuse or illegal acts are present. If fraud or abuse by a Board member is present, the matter shall be put before the Ethics Commission;

(2) To submit an annual report to the Board indicating audits completed, major findings, corrective actions taken by administrative managers, and significant findings which have not been fully addressed by management; and

(3) To perform such other duties and responsibilities as provided for by this Act or directed by the Board.

(g) All officers and employees shall allow the internal auditor immediate access to any and all books, records, documents, and other requested information, including automated data, pertaining to the business of the school system and within their custody regarding powers, duties, activities, organization, property, financial transactions, contracts, and methods of business required to conduct an audit or other official duties. In addition, such officers and employees shall provide access for the auditor to inspect all property, equipment, and facilities within their custody. Further,

all contracts with outside contractors and subcontractors shall provide for the auditor´s access to all financial and performance related records, property, and equipment purchased in whole or in part with system funds and facilities.

(h) The internal auditor shall present any confidential information to the Board during regularly scheduled closed executive sessions.

(i) The internal auditor shall not publicly disclose any information received during an audit that is confidential in accordance with any local, state, or federal law or regulation.

(j) Any reports issued by the internal auditor shall be made available for public inspection or copying at a reasonable cost.

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