PROBATIONARY Probationary contracts [DCC (E)] shall be issued to teachers only. CONTRACTS This contract shall be appropriate for those teachers who also have duties such as coaches, band directors, hospital teachers, and federally funded teachers. All

ACCOUNTING:
AUDITS

CFC (R)

AUTHORITY

The Internal Auditor shall direct a broad, comprehensive program of internal auditing within the District. Internal auditing shall examine and evaluate the adequacy and effectiveness of the systems of management control provided by the District to direct its activities toward the accomplishments of its objectives in accordance with District policies, plans and procedures. In accomplishing these activities, the Internal Auditor shall be authorized to have full, free and unrestricted access to all District functions, records, property, and personnel.

RESPONSIBILITIES

The Superintendent of Schools shall be responsible for providing direction to the Internal Auditor in carrying out the internal audit function in accordance with District policy. The Internal Auditor shall be responsible for the following:

1. Preparing an annual audit plan for audit coverage that fulfills the responsibility for that position.

2. Obtaining the appropriate training necessary to maintain auditing skills.

3. Providing written reports of audit findings to the appropriate level(s) of District management as may be necessary to effect remedial action.

4. Coordinating audit coverage with independent outside auditors.

5. Reviewing the adequacy and effectiveness of the following financial and operational controls to assure that:

a. Internal financial and accounting controls within the District are adequate and efficient, and can be relied upon to produce meaningful financial information of timely use to District management in discharging its responsibilities.
b. Internal controls adequately safeguard the assets of the District.

c. Financial statements are complete and accurate and comply with GAAP and the requirements of applicable government agencies.

d. Controls over the development, maintenance, and operation of electronic date processing systems are sufficient to result in the processing of accurate and complete financial and operational data.

6. Performing and reporting on special reviews as may be required by the Superintendent of Schools, the Board of Trustees, or others as designated by the Superintendent of Schools.

ISSUE DATE: 7/21/98