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Meetings and Minutes

FY26 Internal Audit Plan (PDF - 80 KB)

A RESOLUTION establishing the Office of Internal Auditor for the Savannah-Chatham County Public School System (SCCPSS) and setting forth the conditions and specifics under which said office shall function

WHEREAS management and employees in the public sector are responsible for taxpayer remitted resources and should be held accountable for their use, and

WHEREAS no overall indicator of performance measurement such as profit in the private sector exists in the Savannah-Chatham County Public School System (SCCPSS), and

WHEREAS expanded scope auditing independently reviews, evaluates and reports on the financial condition, the accuracy of financial record-keeping, compliance with acceptable laws, policies, guidelines and procedures, and efficiency and effectiveness of operations, and

WHEREAS it is vital that government exercise its power and perform its duties in compliance with law, policy, and established procedures and apply good judgment and sound management practices, and

WHEREAS the independent and public accountability of the auditor can be assured by provision of an independent, legislatively appointed or ratified auditor,

NOW THEREFORE BE IT RESOLVED THAT:

1. The Office of the Internal Auditor for the Savannah-Chatham County Public School System (SCCPSS) is hereby established.

BE IT FURTHER RESOLVED THAT:

2. The auditor shall be employed upon the recommendation of the Superintendent and approval by the Board of Public Education. The Audit Committee Chair or his/her designee and the Board of Public Education President shall serve as part of the hiring panel for this position.

3. The auditor shall be a person able to manage a professional audit staff, analyze financial records, and evaluate operations for economy, efficiency, and program results.

4. The auditor shall not be actively involved in partisan political activities or the political affairs of SCCPSS.

5. The auditor must maintain a professional license or certification in finance or auditing and meet all qualifications defined within the District's job description.

6. Removal of the Auditor will follow established District procedures with input from the Board of Education President per the line of authority as established in Board Policy CD. A subsequent majority vote of the Board will be required.

7. An audit committee is hereby established to consult with the auditor regarding technical issues and to work to assure maximum coordination between the work of the auditor and the needs of the Board and the Superintendent. Representatives from non-governmental industries will serve on the audit committee. Two (2) members of the Board, appointed by the Board, shall also serve on the audit committee.

8. The auditor and the auditor’s office will adhere to the Government Auditing Standards, or to other Professional Audit Standards as approved by the Audit Committee, in conducting its work, and will be considered independent as defined by those standards.

The auditor and the auditor’s office are charged with the following responsibilities:

This Charter identifies the purpose, authority, and responsibilities of the SCCPSS’s Audit Committee (the “Committee”). 

PURPOSE 

The purpose of the Committee is to provide on behalf of the Board of Education (the “Board”), oversight of the District’s financial reporting and accounting practices, review of the adequacy of internal accounting and control systems, and review of the systems and processes for meeting the Board’s goals as they relate to delivering educational services through regular communication with the independent auditors, internal audit management, the Academic Auditor, financial management, and other appropriate District personnel.

AUTHORITY AND MEMBERSHIP

The Committee is composed of six representatives from the community and two members of the Board. In addition, the Board President serves as a voting ex-officio member of the Committee. If the Board President cannot be present for a meeting, one of the remaining Board Officers can serve as a voting ex-officio member of the Committee. The Committee reports to the Board.

The members from the community are recommended to the Board by the President and approved by the Board. Members from the community serve a three-year term and may be recommended for one successive term of three years after their initial appointment. These two terms are in addition to any unexpired term a member is appointed to complete. At least one of the members of the committee must have an active financial certification. The Chairperson shall be a member from the community, appointed annually by the Board President and serving a calendar year term.

The Committee has the discretion to recommend audits as it may deem appropriate and to employ, with the approval of the Superintendent and within the Audit Department’s budget, whatever additional advisors and consultants it deems necessary for the fulfillment of its duties.

Although Audit Committee members voluntarily contribute their time and expertise, regular attendance at Committee meetings is necessary for the Committee to be effective in meeting its oversight responsibilities. If a member is going to miss more than 50% of the meetings in a year, the member should consider whether his or her other commitments will allow them to effectively serve on the Board’s Audit Committee. If the circumstances are due to health reasons or out of jurisdiction engagements, the call-in option will be available as long as a quorum is present in person as defined in Ga. Code § 50-14-1(g). (3). If unusual or emergency circumstances require a member to frequently miss the meetings, the member should discuss the circumstances with the Board President. Members may be asked to withdraw from the Committee if they are frequently unable to attend the meetings.

MEETINGS

The Audit Committee will meet based on a schedule established at the beginning of each year and adopted by the Committee. All meetings are subject to the Open Meetings Act, O.C.G.A. Section 50-14-1 et seq.

Scheduled meetings may be cancelled, with the approval of the Chair and the concurrence of the Board President, if there is not enough on the agenda to warrant a meeting. Additional meetings may be called if there are matters that must be covered prior to the next scheduled meeting.

Five Committee members shall constitute a quorum for the purposes of taking action and voting on Committee decisions. The Board President may be counted when determining whether a quorum is present.

RESPONSIBILITIES

1. Financial Reporting and Accounting Practices

The responsibility of the Committee in the area of financial reporting and accounting practices is to provide reasonable assurance that financial disclosures made by management accurately portray the District’s financial condition, results of operations and plans and long-term commitments. To accomplish this, the Committee at its discretion will:

• Provide oversight of the external audit coverage, including:

  • Periodic nomination of independent public accountants in consultation with the Superintendent for Board Consideration, based on a review of responses to an RFP developed for that purpose, and as followed by the District’s Purchasing processes, and which includes provisions for contract renewal.

  • Review with the independent public accountants the work plan and results of the audit engagement, and any non-audit services to be provided by the accountant.

  • Assessment of the auditor’s independence.

• Review Board accounting policies and policy decisions.

• Assess the impact of significant regulatory changes and accounting and reporting developments.

• Review with management and the independent public accountants any significant reporting or operational issues that were discussed during the reporting period and determine how they were resolved.

• Review with management the issues and responses whenever a second opinion regarding a material issue is sought from an independent public accountant.

• Review the letter of management representations given to the independent public accountants.

• Review the audit reports and management letter issued by the independent public accountants.

2. Internal Accounting and Control Systems, and Systems and Processes for Meeting Board’s Goals

The responsibility of the Committee in the area of internal control is to provide reasonable assurance that the District is maintaining an effective system of internal control, including IT security and control is in compliance with pertinent laws and regulations, and is conducting its affairs ethically. To accomplish this, the Committee at its discretion will:

• Provide oversight of the Internal Audit function by:
  • Reviewing, approving, and monitoring audit plans, budgets and staffing levels for recommendation and approval by the Board of Education.
  • Reviewing audit results and approving internal audit reports for recommendation and approval by the Board of Education.
  • Participating in the Board’s appointment, appraisal of, and termination of the Senior Director of Internal Audit (Auditor) as stipulated by the Bylaws of the Audit Department.
     
• Assess the extent to which the planned audit scope of Internal Audit and the independent public accountant can be relied on to detect fraud or weaknesses in internal controls and assess management’s response to reported weaknesses or compliance deficiencies.
• Use information from the external auditors, the internal auditors, and District management to assess the extent to which the District’s internal control structure is adequate to prevent or timely detect unacceptable levels of risk in District operations.
• Review Board policies relating to compliance with laws and regulations, ethics, conflict of interest, and the investigation of misconduct or fraud.
• Consider the results of reviews by outside organizations, and the implications for the District’s systems of control.
• Make recommendations to the Board regarding academic, financial, and operational risks.
• Review the quality assurance practices (including the recommendations of the Quality Assurance Review) of the Internal Audit department and the independent public accountant.
• Gain an understanding of the different aspects of the District’s business and academic programs to ensure a general understanding of operations and functional areas as well as the business and performance risks.
• Report on Committee activities to the Board on an annual basis.
• Review this charter annually and propose to the Board any recommended changes.