SPS Audit Response Process

The District’s Audit Response function supports the enhancement of internal controls and stewardship of resources by tracking findings for all audits and reviews conducted by outside organizations and the internal auditor.

Auditors meet with management and staff to evaluate the existing condition. Corrective action is the responsibility of management and prompt response to audit issues is critical to minimize risk. The Senior Executive prepares and authorizes a corrective action plan within thirty days of the audit report date. Typically, a six-month cycle is necessary to revise procedures and apply corrective action. The Senior Executive communicates to the Audit & Finance Committee quarterly the progress and/or delay to meet the corrective action target date.

Barring any unforeseen circumstances, the respective school or central office site is ready for a followup audit when an authorized corrective action plan is in effect, and internal controls are operating as intended. Where applicable, auditors will perform follow-up procedures to verify that the condition identified by audit no longer exists or meets an acceptable risk level. Audit recommendations issued by the State Auditor?s Office include follow-up procedures in the next audit cycle.