Catoosa County; Board of Education; require an internal audit function and establish position of internal auditor

Catoosa County schools get required audits

The Catoosa County school board must maintain an internal audit function, with all costs paid from local funds. The board appoints the auditor from nominees submitted by state lawmakers representing any part of the district. The auditor can be a board employee or the account manager of a hired firm. The auditor must be a certified internal auditor or certified public accountant with at least five years of experience. District residency is not required. The auditor must avoid partisan political activity and involvement in the school system's political affairs. With board approval, the auditor can hire and remove staff, subject to budget approval and personnel policies. Required one- and five-year financial and performance audits review legal compliance, resource use, program results, financial reports, and internal controls. They also check accountability and signs of fraud, abuse, or illegal acts. Annual reports to the board and district state lawmakers must list completed audits, major findings, fixes, and unresolved significant findings. School officers and employees must provide requested records, including electronic data, and allow inspections of school property and facilities. Outside contracts must ensure access to financial and performance records and property and equipment bought with school funds. The auditor can discuss confidential information in regularly scheduled closed board sessions but cannot disclose it publicly. Audit reports are available for public inspection or copying at a reasonable cost. The auditor can address board meetings after superintendent reports and perform other board-directed duties. These internal-audit provisions end July 1, 2030.