The Deputy Superintendent for Finance was not
physically able to meet me for an interview.
I submitted the questions via email.
The responses below are as received.
How is the
external auditor selected?
The District employs a full time Internal Auditor,
whose reporting responsibility is directly to the Board of Trustees.
The
District maintains budgetary controls to ensure compliance with legal
provisions embodied in the annual appropriated (official) budget as adopted by
the Board of Trustees. Activities in the General Fund, Child Nutrition Special
Revenue Fund, and Debt Service Fund are included in the official budget. The
level of budgetary control (i.e., the level at which expenditures cannot
legally exceed the appropriated amount) is at the fund-function level as
required by the Texas Education Agency. In addition, lower level organizational
units' expenditures are controlled through the District's automated financial
computer systems at varying combinations of the account code structure. The
system also provides controls limiting accessibility to budgetary account
codes. Oversight control of all District expenditures is maintained by the
Financial Services staff.