Item Coversheet

MEETING DATE: 10/17/2023
AGENDA ITEM NO.: P.

Consent Items

Board of Trustees
Executive Summary of Board Agenda Item

TITLE:
Internal Audit Activity Report to Board of Trustees
JUSTIFICATION STATEMENT:
(To provide the Board of Trustees a report on the Internal Audit’s performance relative to its plan and other matters, in accordance with the Internal Audit Charter [Board Policy CFC Exhibit])
PURPOSE OF AGENDA ITEM:Information
TO BE HELD IN:Open Session
TEXAS GOVERNMENT CODES:
AUTHORITY FOR ACTION:Legal/Local Policy
STAFF RESPONSIBLE:Mayra G. Martinez, Chief Internal Auditor
DISTRICT IMPROVEMENT PLAN OBJECTIVE, GOAL OR NEED ADDRESSED:
Strategic Lever IV: Culture of Accountability - El Paso ISD cultivates a culture of transparency, care, and service.
SUMMARY:

The Internal Audit Charter (Board Policy CFC Exhibit) states that the Chief Internal Auditor has the responsibility to:

 

  • Provide quarterly reports to the Board on Internal Audit’s plan and performance relative to its plan.
  • Follow up on engagement findings and corrective actions, and report to the Board and senior management any corrective actions not effectively implemented or unduly delayed.
  • Periodically report significant risk exposures and control issues, including fraud risks, governance issues, and other matters requiring the attention of, or requested by the Board.
 

 

Based on these requirements, this activity report includes the following:

 

1. Status of the Audit Plan

2. Status of Corrective Action Plans

3. Fraud, Waste, and Abuse Hotline Reports Summary

 

Our activity reports demonstrate our efforts to (i) evaluate and contribute to improving the EPISD’s governance, risk management, and control processes and (ii) meet the Board’s mandate for Internal Audit.

ADMINISTRATIVE RECOMMENDATION/MOTION:
N/A
FUNDING SOURCE:N/A ACCOUNT NO.: N/A 
FISCAL IMPACT AND COST:
  • IMMEDIATE: N/A
  • FUTURE/ONGOING:N/A
IMPACT ON OTHER FUNCTIONS/OPERATIONS: 
CONSEQUENCES OF NON-APPROVAL:
IMPLEMENTATION TIMELINE:
COMMENTS RECEIVED, IF ANY:
ATTACHMENTS:
Description
FY24 Internal Audit Activity Report (Q1)