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Richland One shifts internal audit role to proactive SOP reviews
Summary
Superintendent Dr. Todd Walker told the board the district is using its internal auditor proactively to document and review standard operating procedures across departments, a change intended to reduce gaps the state identified in agreed‑upon procedures.
At the governance retreat on Jan. 26, 2026, Superintendent Dr. Todd Walker told commissioners the district is retooling its internal audit practice to focus on standard operating procedures (SOPs) and proactive reviews rather than only reactive audits.
Walker said the district found some processes were not documented and that undocumented procedures are "subject to interpretation," which can create unpredictability when staff change or retire. To address that, he said the auditor, Kelvin Washington, and the superintendent's office have instituted monthly reviews of core procedures and are formalizing SOPs where needed to create predictable, repeatable practices.
"Whenever a standard operating procedure is not written, it's subject to interpretation," Walker said. He described the approach as moving the auditor's role from an autopsy function to a more preventive, health‑club model of regular oversight.
The board asked clarifying questions about oversight lines: Walker explained that the board supervises the internal audit function while the superintendent manages day‑to‑day operations and that the internal audit will report administratively to the board with a dotted line to the superintendent. Commissioners said they appreciated the proactive posture and requested that the audit updates and any legal/operational changes be incorporated into the monitoring calendar presented during the retreat.
No formal policy changes were adopted at the retreat; the board asked to receive periodic updates as the SOP work progresses.
