Auditor General - Annual Audit Plan, Audit Reports, and External Reviews
Access our annual audit plan, audit reports and external reviews.
Annual Audit Plan
Selection of audit projects is one of the most important responsibilities of the Auditor General. Careful consideration is given to prioritizing audit areas so that audit resources are allocated efficiently and effectively. The Office of Auditor General requires the staff to prepare and submit an annual audit plan to the School Board for review and approval. The audit plan is normally submitted to the School Board at the beginning of the fiscal year. The School Board also approves mid-year changes to the approved plan. We solicit suggestions for audit topics from the School Board, administration, departmental management, and staff. We welcome your suggestions for audits. Contact us at firstname.lastname@example.org or 571-423-1320.
The Office utilizes a risk assessment model to identify and prioritize audit areas to determine the annual Audit Plan. The model first seeks to examine FCPS organizationally to identify potential audit topics. Next, the Office prioritizes the audit areas by comparing various risk factors including: expenditures, estimated revenues, number of staff, audit requests, and the date and results of the last audit. The Office also solicits comments from School Board and Audit Committee members, FCPS Leadership Team and other FCPS employees on the potential audit areas. After prioritizing the audit topics based on the above factors and feedback, the Office determines the annual Audit Plan.
Audit reports are available on the OAG website for two years after each audit is completed. You can access a listing of audit reports, with a link to each, in BoardDocs. Contact us at email@example.com for copies of reports not available in BoardDocs.
External reviews are reviews initiated by the School Board; facilitated through the Office of Auditor General and conducted by outside vendors.