Regulation DID-R: Audits
AUDITS The Office of Internal Audits & Compliance, led by the Chief Audit Executive, is responsible for the supervision and direction of internal audit function of all local and internal funds, school food service funds, and any other funds handled by the DeKalb County School District. The Office of Internal Audits & Compliance also monitors, investigates, and reports on the ethics and efficiency of the business practices and processes employed by the DeKalb County School District.
The activities of the Office of Internal Audits & Compliance are articulated in DID-E: DeKalb County School District (DCSD) Internal Audit Charter.
In addition to internal audits, records and accounts of the school system are audited annually by the State of Georgia Department of Audits and Accounts and are subject to audit by the federal government at any time.
Legal References
- O.C.G.A. 13-10-0091 — Verification of new employee information (Lexis)
- O.C.G.A. 20-02-0067 — Local school system or school subject to corrective action plan for budget deficit; financial operations form; publication; mailing to Department of Education and local governing body. (Lexis)
- O.C.G.A. 20-02-0109 — Duties of local school superintendents; reporting (Lexis)
- O.C.G.A. 20-02-0164 — Local five mill share funds (Lexis)
- O.C.G.A. 20-02-0962 — Quarterly reports by principals; audits by boards (Lexis)
- O.C.G.A. 36-81-0020 — Audits accepted by state; additional audits (Lexis)
- O.C.G.A. 36-82-0100 — Expenditure of bond proceeds; auditing (Lexis)
- O.C.G.A. 50-06-0006 — Audit of school systems; employing accountants; accounting standards (Lexis)
- O.C.G.A. 50-36-0004 — Definitions; requiring agencies to submit annual immigration compliance reports (Lexis)
- 02 CFR 200.318 — General procurement standards
- 07 CFR 210.22 — Audits-School Nutrition