• Overview & Responsibilities
• Cash Receipts
• Revenue Potential Analysis
• Sale of Food Items
• Student Body Expenditures
• Disbursement of Student Body Funds
• Bank Reconciliation
• Taxes
• Student Body Funds Status Report
• All Forms

Overview and Responsibilities

The internal auditor is responsible for performing reviews and evaluations of internal controls, financial and operational procedures, documents supporting amounts recorded in financial reports, conformance to laws and regulations and the verification of accounts. The most important function of the internal audoitor is to assist district administration, management and staff so that better procedures and controls may be established to enable the district to operate more effectively.

The general objectives of each audit are to determine whether financial reports are presented fairly in accordance with generally-accepted accounting principals; there are effective controls and proper accounting for revenues, expenditures, assets and liabilities; state and federal financial reports and claims for advances or reimbursements contain accurate and reliable financial data; and that state and federal funds are expended in accordance with the terms of applicable agreements.

The internal auditor is concerned with all phases of district activities in which audits may be of service to management. Internal audition involves going beyond accounting and financial reports to obtain a broad understanding of operations. Responsibilities include:

• Internal audits of financial, operational, and managerial activities within the district
• Determines the scope of the auditing procedures to be performed based on internal controls
• Ensures there is effective control over and proper accounting for revenues, expenditures, assets and liabilities
• Audits of student body funds and other income and expenditures of the district
• Liason between the district and any external agency performing compliance reviews of any program or operation
• Maintains files on external program reviews and audits
• Conducts investigations and follow-up on any fraudulent activities discovered within the district
• Recommends corrective action to improve operations and efficiency
• Coordinates district-wide mandated cost reimbursement process activities

Any questions regarding the above services should be directed to:
Don Burkhalter, Internal Auditor
burkhalterd@mdusd.k12.ca.us
(925) 682-8000 x4063