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Board adopts Internal Audit Unit charter to strengthen oversight and independence
Summary
The board unanimously adopted an Internal Audit Unit charter that formalizes the unit’s independence, access to records, scope, and reporting lines to the board; the charter aligns the unit with professional standards and broadens audit scope beyond school-level activity funds.
Carla Silvestre, chair of the Fiscal Management Committee, introduced an Internal Audit Unit charter that, if adopted, will formalize the unit’s authority, independence, and scope of work. Melvin Phillips, supervisor of the Internal Audit Unit, presented the charter’s key elements: board-level reporting, access to records and assets, interview privileges across staff and contractors, conflict-of-interest safeguards, and adherence to professional standards including Institute of Internal Auditors requirements and Government Auditing Standards (GAGAS).
Phillips said the charter gives the unit ‘‘a leg to stand on’’ when requesting documents and conducting audits and described the unit’s three primary functions: assurance (financial/operational audits), advisory services, and investigative work including hotline reports received through Lighthouse. The charter makes clear the unit will not have operational responsibility for audited activities, and it permits the board to direct special reviews beyond the annual work plan.
Board members asked about the unit’s expanded scope and whether the superintendent or board may direct audits; the presentation clarified that while the superintendent has access to the unit, the board will be informed of the work plan and results. The board unanimously adopted the charter, and trustees said the change strengthens governance, accountability and the board’s ability to oversee CIP, benefit costs and other systemwide matters.
