Audit Plan Fiscal Year 2018-2019
Amended on October 16, 2018
Contents
Audit Plan Approach Overview ............................................................................................................................................................................................................ 1 Requirements .................................................................................................................................................................................................... 1 Audit Plan Methodology .................................................................................................................................................................................... 1 Allocation of Resources .................................................................................................................................................................................... 1
2018-2019 Audit Plan Audit Plan Activities .......................................................................................................................................................................................... 3 Assurance Services .......................................................................................................................................................................................... 3 Corrective Action Plan Follow-up Services ..................................................................................................................................................... 4 Activities Recommended or Required by the IIA Standards ........................................................................................................................... 5 Administrative Duties and Other ....................................................................................................................................................................... 5
Risk Assessment Overview ............................................................................................................................................................................................................ 7 Audit Universe ................................................................................................................................................................................................... 7 Methodology ...................................................................................................................................................................................................... 7 Exhibit A: 2017-2018 Risk Assessment ............................................................................................................................................................ 9
Abbreviation List CAP Corrective Action Plan EPISD El Paso Independent School District FY Fiscal Year IA Internal Audit IIA Institute of Internal Auditors Standards International Standards for the Professional Practice of Internal Auditing
Audit Plan Approach
Internal Audit Plan 1|Page
Overview Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the District’s operations. The mission of the El Paso Independent School District’s (EPISD) Internal Audit Department is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. The International Standards for the Professional Practice of Internal Auditing (Standards) and Board Policy CFC (Local) require the Chief Internal Auditor develop an annual risk-based Audit Plan to determine the priorities of the Internal Audit Department. Board Policy CFC (Local) requires the Audit Plan be submitted to the EPISD’s Board of Trustees for approval.
Requirements The Audit Plan establishes the framework for the activity of the Internal Audit Department. According to Standard 2010, the Audit Plan should be: 1. Consistent with the District’s goals and priorities, 2. Based on a documented risk assessment undertaken at least annually, 3. Considers input of senior management and the Board, and 4. Dynamic and flexible to ensure Internal Audit can be responsive to changes from
unforeseen issues and events during the year.
Audit Plan Methodology The Internal Audit Department has completed its annual risk assessment leading to the development of the Audit Plan for fiscal year 2018-2019. The methodology and results of the risk assessment are included in the Risk Assessment section and Attachment A. In developing the Audit Plan, the Chief Internal Auditor met with District leadership and the Board of Trustees to seek their input regarding areas of concern/high risk and on the potential Audit Plan projects. The Audit Plan activities are consistent with and support the EPISD’s Board Goals and Strategic Priorities. The Audit Plan also includes hours dedicated to Corrective Action Plan follow-up reviews, carry-forward projects, activities required or recommended as best practices by the IIA Standards, and administrative tasks related to the day-to-day operations of the department. In accordance with Standard 2010 Planning, the Chief Internal Auditor will “…review and adjust the plan, as necessary, in response to changes in the organization’s business, risks, operations, programs, systems, and controls.” Any significant changes required of the plan will be presented to the Board for approval. The Chief Internal Auditor will provide the Board quarterly reports on the Internal Audit activities and related matters in accordance with the Internal Audit Charter (CFC Exhibit).
Allocation of Resources Because we are confronted with virtually unlimited potential projects with limited resources, it is important that we determine the resources (staff chargeable hours and department budget) available to carry out the plan.
Internal Audit Plan 2|Page
The 2018-2019 Audit Plan budgeted hours equal 16,640 hours which were determined based on the eight (8) full-time equivalent audit professionals (including the Chief Internal Auditor). The calculation of available and chargeable audit hours is summarized in Tables 1 and 2 that follow. Table 1: Available Hours Calculation A. Weekdays in fiscal year 2018-2019 260 B. Number of hours per day 8 C. Auditor Full-time Equivalent (FTE) 8 D. Available Hours (A x B x C) 16,640
Table 2: Audit Plan Chargeable Hours
Category Hours Percentage Available hours 16,640 100% Less: Holiday hours (30 days) 1,920 11.5% Leave hours 1,112 6.7% Professional development 510 3.1% Administrative duties 2,514 15.1% Equals: Audit Plan Chargeable Hours Available 10,584 63.6%
With 90% of our department’s budget devoted to salary costs and other uncontrollable costs, such as the District’s Fraud, Waste, and Abuse Hotline and the copier/scanner annual lease, we carefully manage all discretionary aspects of our budget. Table 3 provides a summary of the department’s budgeted resources. Table 3: Internal Audit Department Budget
90% Salaries and benefits (estimate based on current year’s budget) 668,548
District Hotline 8,300 Copier/scanner annual lease 2,600
10%
Part-time interns 22,850 Training (travel and in-town) 26,550 Reference and reading materials 1,050 Equipment and software 17,680 Department supplies and peripherals 4,958 Memberships (IIA, TASBO, ALGA, and ACFE) 2,875
In-city travel reimbursement 600 Total budget $ 756,011
2018-2019 Audit Plan
Internal Audit Plan 3|Page
Audit Plan Activities The Audit Plan activities, with broad objectives and selection criteria (risk rating), are included in this section. The Audit Plan services/activities are listed in order of priority within the following sections:
Ø Assurance Services Ø Corrective Action Follow-up Services Ø Activities Recommended or Required by the Standards Ø Administrative Duties and Other Activities
Assurance Services Activities Broad Activity Objective
Risk Rating (Likelihood/Impact)
1 2016 Bond Program Audits
The overall objectives of 2016 Bond program related audits will be to: • Review construction costs allocated to the 2016 Bond
program to determine allowability; • Review construction activity, with a focus on high-risk
aspects; • Review controls to ensure they are developed and
maintained; and • Provide value-added recommendations that mitigate risks,
increase compliance, and improve the future management of construction projects.
High/High
2 Special Education Students Participation in Bilingual/ESL Programs
Review and assess controls and compliance with state and local requirements related to participation of Special Education Students in bilingual education and/or English as a Second Language (ESL) programs.
High/High
3 Individualized Education Plan and SHARS Audit and CAP Follow-up
To determine whether Corrective Action Plan activities for the IEP and SHARS Audit were effectively implemented.
Medium/High
4 Purchasing Card Audit (Roll forward)
To determine whether purchase cards’ transactions are allowable and were properly approved. We would also determine if the purchase card user management process is properly maintained.
High/Medium
5 Vendor Master File Audit (Roll forward)
Verify that adequate controls exist and are operating effectively over the setup and maintenance of vendors.
Medium/High
6 Contracted Services Audit
Review and assess controls and compliance with state and local requirements related to contracted services. We would also determine whether there is evidence that services were received in exchange for the funds expended, and there was an evaluation of the effectiveness of the services rendered.
High/High
7 Student Success Initiative Audit
Review and assess controls and compliance with the Student Success Initiative state and local requirements.
High/Medium
8 College Readiness Program Audit
Review and assess all applicable controls and compliance requirements as it relates to college readiness to ensure requirements are properly identified and followed.
High/Medium
Internal Audit Plan 4|Page
Activities Broad Activity Objective Risk Rating
(Likelihood/Impact) 9 Change
Management Process Audit
Determine whether the change management process in Technology Services is controlled, monitored, and complies with best practices.
High/High
10 Discipline Attendance Records Audit
Review and assess controls and compliance with proper attendance reporting and requirements for disciplinary actions that results in a removal of a student from their academic program.
High/High
11 Payroll Audits Determine whether the controls for the payroll process at the campus and department levels provide reasonable assurance the District is in compliance with federal wage and hour laws and Board Policy.
High/High
12 Officiating Services Paid Were Not Rendered Investigation and CAP Follow-up
The objective will be to determine the validity of the allegation a local sports association is billing the District for officiating services not rendered during the 2017-2018 school year.
High/Medium
13 Internal Controls Over Game Officials Services Recommendations and CAP Follow-up
The objective will be to communicate the causes of the findings identified in the “Officiating Services Paid Were Not Rendered” investigation report and to make recommendations to strengthen and improve the District’s internal controls and processes involving the managing, payment, and recording of game official services.
High/Medium
Corrective Action Plan Follow-up Services Activities Broad Activity Objective
Risk Rating (Likelihood/Impact)
14 Bond Program Management Advisory Services CAP Follow-up
To determine whether Corrective Action Plan activities for the Bond Program Management Advisory Services Audit were effectively implemented.
High/High
15 Student Discipline CAP Follow-up
To determine whether Corrective Action Plan activities for the Student Discipline Audit were effectively implemented.
High/High
16 Attendance CAP Follow-up
To determine whether Corrective Action Plan activities for the Attendance Audit were effectively implemented.
High/High
17 Limited English Proficient CAP Follow-up
To determine whether Corrective Action Plan activities for the Limited English Proficient Audit were effectively implemented.
High/Medium
18 Procurement Audit CAP Follow-up
To determine whether Corrective Action Plan activities for the Procurement Audit were effectively implemented.
Medium/High
19 Cash Fundraiser CAP Follow-up
To determine whether Corrective Action Plan activities for the Cash Fundraiser Audit were effectively implemented.
High/Medium
20 Data Center Consulting CAP Follow-up
To determine whether recommendations for the Data Center Consulting project were effectively implemented.
Medium/High
Internal Audit Plan 5|Page
Activities Recommended or Required by the IIA Standards 21 Contingency and
Consulting Hours Audit plans are developed based on priorities and estimations of time. Contingency hours are reserved to ensure the risk-based plan is flexible and responsive to change from unforeseen issues and events during the year. The hours are reserved for unplanned projects, as needed, to include: a. Consulting services that may include participating in various team meetings,
workgroups, or committees within the District to serve in an advisory capacity, to provide management with technical assistance in a variety of areas, and serve as an available resource on risk-related issues.
b. Coordinating requests for information/documentation from external or law enforcement agencies,
c. Follow-up on allegations of fraud or significant non-compliance, and d. Follow-up on concerns of high risk or internal controls deficiencies.
22 Fraud, Waste, and Abuse Hotline Reports Monitoring and Follow-up
In accordance with professional standards and related practice guides, Internal Audit should maintain an active role that relates to both promoting and assessing ethics throughout the District. This role may include hosting the District’s Fraud, Waste, and Abuse Hotline and conducting fraud investigations (also refer to Contingency Hours). Hours are set aside for monitoring incident reports received through the Fraud, Waste, and Abuse Hotline. Monitoring includes reviewing, distributing, and tracking the status of concerns reported through the hotline and forwarded to data/process owners for follow-up. Monthly status reports are provided to the Board.
23 Quality Self-Assessment
Conduct an informal quality self-assessment of Internal Audit Department’s implementation of the IIA Standards.
24 Risk Assessment A Risk Assessment is a process for identifying, measuring, and prioritizing risks based on their likelihood of occurrence and the magnitude of impact. The Risk Assessment serves as the primary tool used by Internal Audit to develop the annual Audit Plan since it will help us identify and prioritize the areas of high risk.
Administrative Duties and Other 25 Administrative Duties Strategic activities: Developing the annual audit plan, identifying department needs,
reviewing staff competency, and planning for staff development. Operational activities involving designing structures and processes aimed at achieving Internal Audit activity objectives and overall goals of efficiency and effectiveness. This includes hours allocated to: • Reporting to the Board of Trustees, • Attending regular and special Board meetings, • Assigning auditors to specific projects and allocating/tracking time for Audit Plan
activities, • District-mandated training, • Interviewing and hiring new staff members, • Staff appraisals, • Ensuring Internal Audit staff follow policies and procedures, • Monitoring the department’s budget, and • Processing payroll and purchase orders
26 Professional Development
Standard 1230 states, “Internal auditors must enhance their knowledge, skills, and other competencies through continuing professional development.” Staff will participate in various instructor-led or on-line courses in subjects directly related to auditing, the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), or specific/unique local education agency requirements in order to enhance auditors’ knowledge, skill, and other competencies, and meet continuing professional education requirements. We have set aside hours for staff to participate in professional organizations, including the local chapters of the IIA, ACFE, and TASBO, in an effort to stay up to date with
Internal Audit Plan 6|Page
changes in the internal audit profession and best practices in auditing, fraud, school-district operations, and information security management issues.
27 Wells Fargo Banking Self Administration Duties
Establish user access to the Wells Fargo Commercial Electronic Office Portal services, edit and disable user IDs, and enroll company employees in new services.
Risk Assessment
Internal Audit Plan 7|Page
Overview Risk is defined as “The possibility of an event occurring that will have an impact on the achievement of objectives. Risk is measured in terms of impact and likelihood.” IIA Standards Glossary Definition. A risk assessment is recognized as the preferred process for identifying, measuring, and prioritizing risks based on their likelihood of occurrence and the magnitude of impact. A risk assessment serves as a tool used by Internal Audit to develop the annual Audit Plan since it will help us identify and prioritize the potential areas of high risk, so that focus is placed on the auditable activities of greatest significance. As required by the IIA Standards, input from District Leadership and the Board of Trustees is considered in this process.
Audit Universe The first step in the risk assessment is to define the “audit universe,” which includes the auditable units in the District. We identify the audit universe based on a review of the District’s organizational charts, strategic plan, annual budget, emerging risks and trends, and Internal Audit staff’s understanding of the current risks impacting school districts. Auditable units included in the risk assessment are those that:
1. Contribute to the District’s goals, 2. Are sufficiently large to noticeably impact the District, and 3. Are sufficiently important to justify the cost of a control.
Methodology The level of risk varies from department to department, program to program, and unit to unit. The definition of risk for an organization can be broken down into four elements:
1. Strategic Risks: Relates to doing the wrong things. 2. Operating Risks: Relates to doing the right things the wrong way. 3. Financial Risks: Relates to losing financial resources or incurring unacceptable
costs. 4. Compliance Risks: Relates to non-compliance with District policies/regulations or
state/federal laws.
Once the audit universe is established, Internal Audit measures the risk based on likelihood and impact risk factors. The risk factors are reviewed on an annual basis to ensure they are relevant and effective in helping determine the strategic, operating, financial, and compliance risks of the District. We use eight (8) likelihood/impact risk factors and a three-point risk factor scale with one representing the lowest level of risk and three representing the highest. The likelihood/impact risk factors are defined in Table 4: Likelihood and Impact Risk Factors.
Internal Audit Plan 8|Page
Table 4: Likelihood and Impact Risk Factors
LIK
ELIH
OO
D 1
Assessment of control environment is based on factors such as the adequacy of the existing control structure, expertise of management, historical problems, conditions found during recent reviews/interactions, and the overall effectiveness and efficiency of operations.
2 Changes in management personnel, organizational and operational structure, and the operational systems can influence risk. In some cases, reorganization of responsibilities and activities can result in significant changes that compromise the internal control environment.
3 This factor considers the locations/number of locations where activities and the monitoring of these activities take place.
4 This considers whether there has been an audit of the unit, the last time an audit was performed, and the results of such audit.
IMPA
CT
5 This factor measures the importance of the unit to accomplish the mission of the District. This considers the impact if unit is unable to provide its service within a required time frame and/or at the expected level.
6 This considers the overall dollar amount flowing through, committed to, or generated by the unit/process (e.g. expenditures, grant amount, revenues collected/earned). This evaluates the impact of inappropriate activity from a financial perspective.
7 The complexity, volume, and clarity of regulations/compliance requirements from external requirements impacts the District's ability to comply, and therefore influences risk. Risks relate to the inability to comply; penalties, fines or litigation; loss of funding sources; and regulatory restrictions.
8 This measures the sensitivity of the unit to public exposure of critical internal issues. This considers the potential effect to the District overall as the result of negative information.
To help us determine the risk scores, we gather information relevant to the risk factors through questionnaires completed by the management and leadership from the auditable units. However, the risk scoring is performed by Internal Audit. Once all auditable units have been scored, they are ranked from highest to lowest based on their risk rating (likelihood and impact). The results of the 2017-2018 Risk Assessment are included in Exhibit A.
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duca
tion
and
Spec
ial
Serv
ices
822
Spec
ial E
duca
tion
- The
rapy
Ser
vice
s2
23
23
22
29
9M
ediu
m/M
ediu
m
817
Stud
ent a
nd P
aren
t Ser
vice
s81
7St
uden
t Enr
ollm
ent a
nd W
ithdr
awal
Pro
cess
23
22
31
23
99
Med
ium
/Med
ium
727
Fina
ncia
l Ser
vice
s72
7Fe
dera
l/Sta
te T
ime
and
Effo
rt2
22
32
22
29
8M
ediu
m/M
ediu
m81
2In
nova
tion,
Des
ign
& D
evel
opm
ent
836
Fund
Dev
elop
men
t and
Par
tner
Ste
war
dshi
p2
22
32
22
29
8M
ediu
m/M
ediu
m
932
Faci
litie
s &
Con
stru
ctio
n93
2Pr
ojec
t Man
agem
ent a
nd P
lann
ing
22
23
22
22
98
Med
ium
/Med
ium
822
Spec
ial E
duca
tion
and
Spec
ial
Serv
ices
822
Spec
ial E
duca
tion
Cur
ricul
um a
nd In
stru
ctio
n2
23
23
12
29
8M
ediu
m/M
ediu
m
732
Com
mun
ity E
ngag
emen
t73
2C
omm
unity
Eng
agem
ent I
nitia
tives
23
13
22
12
97
Med
ium
/Med
ium
807
Stud
ent &
Fam
ily E
mpo
wer
men
t 80
7C
omm
unity
Sch
ools
22
23
31
12
97
Med
ium
/Med
ium
817
Stud
ent a
nd P
aren
t Ser
vice
s81
7G
rade
Lev
el a
nd C
ours
e G
rade
Cha
nges
Pro
cess
22
32
21
22
97
Med
ium
/Med
ium
822
Spec
ial E
duca
tion
and
Spec
ial
Serv
ices
822
Hom
ebou
nd/H
ome
Hos
pita
l Ser
vice
s2
22
33
12
19
7M
ediu
m/M
ediu
m
807
Stud
ent &
Fam
ily E
mpo
wer
men
t 80
7So
cial
Em
otio
nal L
earn
ing
22
23
31
12
97
Med
ium
/Med
ium
817
Stud
ent a
nd P
aren
t Ser
vice
s81
7St
uden
t Tra
nsfe
rs P
roce
ss2
22
32
12
29
7M
ediu
m/M
ediu
m91
1Te
chno
logy
Ser
vice
s91
1Te
chno
logy
Sup
port
(Hel
p D
esk)
23
22
22
12
97
Med
ium
/Med
ium
737
Budg
et &
Ext
erna
l Fin
Mgm
t. O
ff84
9Ti
tle II
, Par
t A P
rogr
am3
22
22
12
29
7M
ediu
m/M
ediu
m73
7Bu
dget
& E
xter
nal F
in M
gmt.
Off
849
Title
III,
Lim
ited
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ish
Prof
icie
nt3
22
22
12
29
7M
ediu
m/M
ediu
m72
7Fi
nanc
ial S
ervi
ces
727
Trav
el O
ffice
22
23
11
23
97
Med
ium
/Med
ium
817
Stud
ent a
nd P
aren
t Ser
vice
s81
7St
uden
t Lea
vers
Rep
ortin
g2
22
23
13
28
9M
ediu
m/M
ediu
m81
7St
uden
t and
Par
ent S
ervi
ces
817
Stud
ent T
rans
crip
ts2
22
23
13
28
9M
ediu
m/M
ediu
m82
2Sp
ecia
l Edu
catio
n an
d Sp
ecia
l Se
rvic
es82
250
4 Se
rvic
es2
22
23
22
18
8M
ediu
m/M
ediu
m
726
Hum
an R
esou
rces
726
Empl
oyee
Rec
ruiti
ng a
nd R
eten
tion
21
23
31
22
88
Med
ium
/Med
ium
726
Hum
an R
esou
rces
726
Empl
oyee
Hiri
ng P
roce
ss
22
21
31
22
78
Med
ium
/Med
ium
726
Hum
an R
esou
rces
726
Empl
oyee
Rel
atio
ns -
Hum
an R
esou
rces
1
22
32
12
28
7M
ediu
m/M
ediu
m93
5O
pera
tions
Sup
port
Serv
ices
961
Food
and
Nut
ritio
n Se
rvic
es -
Brea
kfas
t in
the
Cla
ssro
om2
22
22
22
18
7M
ediu
m/M
ediu
m
935
Ope
ratio
ns S
uppo
rt Se
rvic
es96
1Fo
od a
nd N
utrit
ion
Serv
ices
- N
atio
nal S
choo
l Lu
nch
Prog
ram
(Fre
e an
d R
educ
ed L
unch
)2
22
22
22
18
7M
ediu
m/M
ediu
m
737
Budg
et &
Ext
erna
l Fin
Mgm
t. O
ff84
9Ti
tle I,
Par
t D P
rogr
am2
22
22
12
28
7M
ediu
m/M
ediu
m93
5O
pera
tions
Sup
port
Serv
ices
921
Tran
spor
tatio
n Se
rvic
es -
Bus
Rou
ting
and
Sche
dulin
g2
12
33
12
18
7M
ediu
m/M
ediu
m
727
Fina
ncia
l Ser
vice
s72
7Ac
coun
ts P
ayab
le P
roce
ss1
12
33
32
17
9M
ediu
m/M
ediu
m73
7Bu
dget
& E
xter
nal F
in M
gmt.
Off
733
Dep
artm
ent a
nd D
istri
ct-w
ide
Budg
et P
roce
ss1
12
33
31
27
9M
ediu
m/M
ediu
m72
7Fi
nanc
ial S
ervi
ces
727
Gen
eral
Fun
d/Sp
ecia
l Rev
enue
Acc
ount
ing
22
12
22
32
79
Med
ium
/Med
ium
727
Fina
ncia
l Ser
vice
s72
7C
apita
l Ass
ets
22
21
22
22
78
Med
ium
/Med
ium
935
Ope
ratio
ns S
uppo
rt Se
rvic
es92
1Tr
ansp
orta
tion
Serv
ices
- Fl
eet M
anag
emen
t (In
vent
ory
and
Prev
entiv
e M
aint
enan
ce)
21
13
32
12
78
Med
ium
/Med
ium
822
Spec
ial E
duca
tion
and
Spec
ial
Serv
ices
844
Hea
lth S
ervi
ces
21
22
21
22
77
Med
ium
/Med
ium
822
Spec
ial E
duca
tion
and
Spec
ial
Serv
ices
822
IDEA
B C
ompl
ianc
e2
21
22
22
17
7M
ediu
m/M
ediu
m
737
Budg
et &
Ext
erna
l Fin
Mgm
t. O
ff84
9Im
pact
Aid
21
22
12
22
77
Med
ium
/Med
ium
816
Stud
ent R
eten
tion
& Tr
uanc
y Pr
even
tion
816
Stud
ent R
eten
tion
& Tr
uanc
y Pr
even
tion
21
13
21
22
77
Med
ium
/Med
ium
737
Budg
et &
Ext
erna
l Fin
Mgm
t. O
ff73
3Sc
hool
s St
affin
g an
d Bu
dget
Pro
cess
12
21
33
23
611
Low
/Hig
h93
5O
pera
tions
Sup
port
Serv
ices
961
Food
and
Nut
ritio
n Se
rvic
es -
Caf
eter
ia C
ash
Col
lect
ions
33
33
21
12
126
Hig
h/Lo
w
Inte
rna
l Aud
it Pl
an
11
|Pa
ge
Cont
rol
Envi
ronm
ent
Chan
ges
in
Unit
Com
plex
ity o
f M
onito
ring
Activ
ities
Audi
t His
tory
Criti
calit
y of
Un
itFi
nanc
ial
Impa
ctRe
gula
tory
Co
mpl
ianc
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blic
Se
nsiti
vity
Ris
k Ra
nk
(Lik
elih
ood/
Im
pact
) no
nono
nono
nono
Risk
Fac
tors
Audi
t Uni
vers
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dita
ble
Units
(Key
pro
cess
, act
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, pro
gram
, fun
ctio
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r dep
artm
ent)
Ris
k Sc
ores
Li
kelih
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Impa
ct
801
Cur
ricul
um a
nd In
stru
ctio
n83
5C
ompr
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sive
Nee
ds A
sses
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t and
Dis
trict
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prov
emen
t Pla
n D
evel
opm
ent P
roce
ss3
33
32
12
112
6H
igh/
Low
801
Cur
ricul
um a
nd In
stru
ctio
n83
5M
igra
nt P
rogr
am3
32
32
12
111
6H
igh/
Low
801
Cur
ricul
um a
nd In
stru
ctio
n83
5Su
mm
er S
choo
l3
32
32
12
111
6H
igh/
Low
801
Cur
ricul
um a
nd In
stru
ctio
n83
5St
uden
t and
Aca
dem
ic P
rogr
ess
Initi
ativ
es3
32
32
12
111
6H
igh/
Low
737
Budg
et &
Ext
erna
l Fin
Mgm
t. O
ff84
9C
ompa
rabi
lity
and
Mai
nten
ance
of E
ffort
Com
plia
nce
21
12
22
22
68
Low
/Med
ium
954
Ris
k M
anag
emen
t95
4R
isk
Man
agem
ent
21
21
22
21
67
Low
/Med
ium
809
21st
Cen
tury
Lea
rnin
g &
Wel
l Be
ing
810
Hea
lth, W
elln
ess
& PE
22
23
31
11
96
Med
ium
/Low
812
Inno
vatio
n, D
esig
n &
Dev
elop
men
t84
2Li
brar
y Le
arni
ng R
esou
rces
2
22
32
11
29
6M
ediu
m/L
ow
805
Scho
ol L
eade
rshi
p80
5R
OTC
Pro
gram
s2
22
33
11
19
6M
ediu
m/L
ow80
921
st C
entu
ry L
earn
ing
& W
ell
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g83
1Fi
ne A
rts2
22
32
11
19
5M
ediu
m/L
ow
809
21st
Cen
tury
Lea
rnin
g &
Wel
l Be
ing
809L
Scie
nce
Res
ourc
e C
ente
r2
21
32
11
18
5M
ediu
m/L
ow
800A
Acad
emic
s84
6St
aff D
evel
opm
ent
21
23
21
11
85
Med
ium
/Low
812
Inno
vatio
n, D
esig
n &
Dev
elop
men
t81
2Te
chno
logy
Inno
vatio
n 2
12
32
11
18
5M
ediu
m/L
ow
922
War
ehou
se S
ervi
ces
922
War
ehou
se O
pera
tions
22
22
12
11
85
Med
ium
/Low
812
Inno
vatio
n, D
esig
n &
Dev
elop
men
t73
4D
istri
ct C
ours
e Li
stin
g/O
fferin
gs2
22
12
12
17
6M
ediu
m/L
ow
807
Stud
ent &
Fam
ily E
mpo
wer
men
t 82
8Sa
n Ja
cint
o Ad
ult P
rogr
am2
21
21
12
17
5M
ediu
m/L
ow93
5O
pera
tions
Sup
port
Serv
ices
921
Tran
spor
tatio
n Se
rvic
es -
Fuel
Inve
ntor
y an
d U
sage
21
13
11
21
75
Med
ium
/Low
951
Prin
t Sho
p95
1Pr
int S
hop
Ope
ratio
ns2
11
31
11
17
4M
ediu
m/L
ow93
5O
pera
tions
Sup
port
Serv
ices
921
Tran
spor
tatio
n Se
rvic
es -
Auto
Sho
p2
11
31
11
17
4M
ediu
m/L
ow