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MCPS internal audit supervisor presents charter; committee votes to forward it to the full board
Summary
Melvin Phillips introduced a draft Internal Audit Unit charter that would formalize the IAU’s independence, authority to access records and reporting arrangements. The Fiscal Management Committee voted to recommend the charter to the full board at its June business meeting.
Melvin Phillips, supervisor of the Montgomery County Public Schools Internal Audit Unit, presented a draft charter to the Fiscal Management Committee on May 19 that would formalize the unit’s reporting lines, authority and safeguards for independence.
Phillips said the charter is ‘‘essentially a constitution for the internal audit function’’ and that board approval is required under professional standards for internal auditing and the Yellow Book (GAGAS). He told members the charter grants the IAU access to records, inspection privileges over owned and leased assets and interview privileges with staff and contractors; it also documents that the supervisor reports directly to the board or its designee to protect audit independence.
He described the IAU scope as unrestricted and said the unit will conduct assurance and advisory work, support external audits and perform special audits at the board’s direction. Phillips said the standard report cycle will include a draft report, a management response and then a final report with follow‑up.
Natalie Zimmerman moved and Chair Carla Silvestre seconded that the committee forward the audit charter to the full board for action at the June business meeting; the motion passed by voice (all in favor recorded in the transcript).
