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Board approves internal audit plan, establishes community audit committee
Summary
The Dayton City School District board approved an interim internal audit plan and moved to establish an audit committee made up of board and community members; the internal auditor described initial risk priorities including IT hardware and HR/payroll reviews.
Sarah (internal auditor) presented the newly created internal audit function and an interim audit plan at the Feb. 18 board meeting, saying the office will provide assurance and advisory services, report quarterly to an audit committee, and adhere to Institute of Internal Auditors standards and applicable law.
The audit plan, which the internal auditor described as interim and spanning the next quarter, identifies initial priorities including an IT hardware lifecycle audit and an HR/payroll consulting engagement. The IT audit is intended to evaluate hardware procurement, inventory, maintenance, compliance and disposal; the HR/payroll engagement will document current processes, identify gaps, and suggest improvements in recruiting, onboarding, payroll calculation, disbursement and reconciliation.
The auditor described a risk assessment process based on interviews, research, and benchmarking with peer districts; cited high risks such as cybersecurity incidents, staffing shortages, enrollment reductions, payroll and HR discrepancies, and aging facilities; and said the first audit phases would run roughly 6–12 weeks depending on scope.
Board members asked about timing and whether the plan required further board approval to scale. Board member Joe Lacey and others indicated readiness to approve at the meeting, and the board voted to adopt the interim audit plan and to open applications for community members to serve on the audit committee. The auditor said the audit committee will meet in person quarterly (fourth Tuesday after quarter end) and will include three board members plus selected community members; community applicants must not be district staff.
The board also adopted an audit committee charter (policy DIAC) and confirmed the audit committee membership process; the auditor said the application window runs through March 18 and the first full committee meeting is scheduled for April 22, 2025.
The internal auditor emphasized the function will be collaborative with management and that deliverables will include advisory outputs and formal audit reports with management responses. Two initial projects were presented for the interim plan: a 7–8 week IT hardware audit and an 8–12 week HR/payroll engagement.
Motion to approve the interim internal audit plan passed by an affirmative roll call from all seven voting board members present, and the board directed staff to proceed with committee recruitment and the first phases of the audit work.
