The Mission of the internal audit department is to provide assistance to Visalia Unified administration and staff by monitoring district financial and program compliance, researching federal and state laws and regulations applicable to the district, assisting in establishing policies and procedures that enhance our district operations, and making public information accessible to interested parties. 

The department is located at the Educational Office Complex (District office) in the finance department (east side of the building).

Performs financial and systems audits and analysis, including but not limited to:

• ASB funds
• payroll transactions
• vendor payments
• accounting and attendance systems
• cash receipts and disbursements
• financial controls
• revolving and clearing funds
• grant and entitlement funds
• Charter school programs
• State and Federal revenue allocations
• other audits as assigned

Plans and executes audit procedures and tests; summarizes and disseminates audit finding and recommendations; and recommends additional areas to be audited as necessary.

Conducts field audits at all schools for attendance, cash receipts, and ASB accounting; distributes and reviews pre-audit questionnaires as needed.  Performs periodic audits of other cash-based systems such as cafeteria funds, transportation fees, revolving cash, and site petty cash.

Reviews District’s controls to assure reliability of financial records and safeguarding of assets.  Assists in establishing and monitoring District financial policies and procedures.  Facilitates training on policies and procedures as needed.

Prepares, maintains and examines a variety of accounting documents, records, procedures, purchase orders and systems of internal control to determine compliance with existing laws and regulations, and management policies and procedures; identifies potential areas of risk exposure.

Monitors and approves invoices for payment of assigned grants and prepares monthly and quarterly reports for federal and state agencies as required. 

Conducts special projects, such as computing instructional minutes requirements, processing correspondence relating to outstanding debt including rents, leases and bonds, reconciling utility reports to expense ledgers, reconciling fixed asset reports to expense ledgers, researching  questions for other departments, and assisting with other special projects as requested.

Monitors and maintains records such as retiree and other post-employment benefit liability calculations, fixed assets and depreciation, facility use rates, grant applications, and grant and entitlement reporting.

Prepares annual reports such as developer fee reports and facility needs analysis reports and coordinates the preparation of the annual financial report.  Monitors, maintains, and prepares other records and reports as assigned.  

Related Files

Cashier Training PP 2.13.2017

Q)  How do I obtain public information?

A)  See the "Public Records Act Request" tab.

Q)  Can I request an internal audit?

A)  The tasks of this department are generally established by the administrative services department, but we are available at any time to research an area of concern. The request will be processed through this department in conjunction with the approval of the Assistant Superintendent of Administrative Services. Any areas of concern, irregularities, or suspected non-compliance or fraud, should be brought to the attention of the internal auditor. 

Q)  Whom should I contact if I need to know a specific District policy or procedure?

A)  Please contact the internal auditor. Most District policies are well documented in our Board Policy or Administrative Regulations. Procedures are documented by various means throughout the various departments. The internal auditor can research the policies and procedures and direct you to District records, or to the Education Code, or other applicable laws or regulations. If our District needs to implement specific procedures, the internal audit department can assist in drafting the procedural steps.