Office of Auditor General
The Fairfax County School Board is responsible for ensuring compliance with laws and regulations, by visitation or other means, and for ensuring efficient operations (Code of Virginia 22.1-79). The School Board directs the Superintendent in these matters by adopting the budget and establishing School Board policy. Together the Superintendent and the School Board are responsible for attaining the school division’s mission. To aid them in fulfilling their responsibilities, the School Board has formed an Audit Committee and has established the Office of Auditor General (OAG), whose reporting responsibility is to the Audit Committee.
One of the main activities for OAG, is to conduct internal auditing. Internal auditing, as defined by the Institute of Internal Auditors, is an independent appraisal activity within an organization for the review of operations as a service to governance. Each year, OAG conducts an independent risk assessment and develops an internal audit plan. This audit plan is then submitted to the Audit Committee and School Board for approval.
OAG is authorized to examine all operations of the school division and has access to all personnel and records.