Dayton schools internal auditor outlines FY26 plan, audit charter; board to vote next week

Miss Tingle, the district’s internal audit presenter, told the Dayton City School District Board of Education on Aug. 12 that the internal audit office followed risk assessments and management input to draft a fiscal‑year 2026 audit plan.

She said the proposed plan focuses audit resources on six priority engagements: a districtwide inventory audit; a district credit‑card audit; a payroll audit focused on salaried employees and recent pay‑period transitions; a user‑access (cybersecurity) review; a transportation safety audit; and an EMIS (education data) integrity and compliance audit. "The 6 projects that have made their way to being in front of you include the district wide inventory audit, district credit card audit, payroll audit ... user access review ... transportation safety audit, and then EMIS data integrity and compliance audit," she said.

The presenter walked the board through the audit charter (policy DIA) and the office’s required standards, including adherence to the Institute of Internal Auditors’ professional practices and an external assessment requirement every five years. She emphasized the office’s independence, its reporting line to the board, and its access needs: "I do need full, free, and unrestricted access to records, systems, documents," she said.

She described her approach to building the plan: initial risk meetings with chiefs and executive directors, surveys of directors and above, one‑on‑one follow‑ups, building walk‑throughs, and review by the audit committee. She also described the types of work the office performs — assurance audits, advisory engagements, special investigations, and follow‑up on management’s accepted recommendations — and explained how the audit committee contributes advisory review.

The internal auditor asked whether the board had questions after outlining the plan; none were asked at the time. She said the board will be asked to vote on the proposed FY26 audit plan at the next meeting.

The presentation accompanied a review of the internal audit charter and a discussion about adding language to the charter allowing the internal auditor, “as permitted by law,” to request an executive session to address limitations or concerns regarding access to information, records, systems or personnel.

The presentation concluded without a formal vote on the plan; the auditor said a vote to approve the FY26 plan will be scheduled next week.

Proposed next steps noted in the meeting: board consideration and vote on the FY26 audit plan, and follow‑up on any charter language edits.

Ending: The audit office will return with the formal FY26 plan and a vote request at the board’s next scheduled meeting; the auditor said her office will continue follow‑up on management responses to audit recommendations.