Serve as an independent appraisal function within the District to examine and evaluate its activities, including the adequacy and effectiveness of the District’s system of internal controls and the quality of performance and shall include every functional and program area of the school system.  Performs ongoing financial verification of district financial records, a comprehensive risk assessment of all areas of the school system every 5 years, and other audits and reviews as directed by the board.  Determines the adequacy of internal controls designed to prevent and detect fraud, waste, and abuse; compliance with applicable laws, rules, contracts, grant agreements, district school board approved policies, and best practices; efficiency of operations; liability of financial records and reports; safeguarding of assets; financial solvency; projected revenues and expenditures; rate of change in the general fund balance.  Advises Board members periodically of significant findings identified during any audit.

Essential Functions

1. Conducts performance and financial audits of all departments, offices, activities; programs under the control of the School Board; and expenditures incurred by the School District.
2. Develops a proposed audit plan for the year and submits to School Board for approval.
3. Conducts internal audit in accordance with the Government Auditing Standards with such frequency and specifically as outlined in statute and Board policy.
4. Administers and enforces GAAP (Generally Accepted Accounting Principles) compliance and as required by state law.
5. Collaborates with the Superintendent for reviews of the audits performed.
6. Performs unscheduled audits deemed necessary by the School Board.
7. Creates written objective, clear, concise, constructive and timely reports for each internal audit.
8. Communicates with Superintendent on audit report findings after receipt by the Board.
9. Investigates and determines causes for irregularities and errors.
10. Recommends and advises when changes are necessary to assure proper and adequate internal control.
11. Performs other duties as assigned.

Qualifications

Education:  Master’s Degree in Auditing, Accounting, Finance, Business Administration, or related field or eligibility to sit for the CPA exam based on upper level hour equivalency (as provided in Florida Department of business and Professional Regulations rules).

Experience:  Ten (10) years full-time auditing, including 5 years of supervising financial, compliance, operational, and/or Single Audit audit projects.  Experience in school district and/or governmental auditing preferred.

Certifications & Licenses:  Must possess and maintain current a Certified Internal Auditor (CIA) or Florida Certified Public Accountant (CPA) certification.