½ûÂþÌìÌÃ

Office of Internal Performance Audit (OIPA)

Purpose and Mission

State and local governments can enhance credibility with the taxpayers by implementing performance audits to support accountability and ensure that tax dollars are spent as effectively as possible.

½ûÂþÌìÌà performance auditing, conducted by the OIPA, is an objective and systematic examination of evidence to provide an independent assessment of a government organization, program, activity, or function. The goal of these audits is to improve program effectiveness; improve the equity of service delivery; provide useful, objective, and timely information; strengthen administrative and management systems and controls; facilitate decision-making by parties with responsibility for overseeing or initiating corrective action; and improve student achievement District-wide.

The objectives of performance audits vary, but generally address whether ½ûÂþÌìÌà is operating economically and efficiently, and/or whether it is achieving desired results. The purpose of the internal performance audit function is to help improve the accountability and performance of ½ûÂþÌìÌà through independent auditing and reporting.

Independence and Objectivity

The OIPA Senior Internal Performance Auditor is hired, evaluated, and may only be removed by the ½ûÂþÌìÌà Board of Education. Reporting directly to the ½ûÂþÌìÌà Board of Education is meant to ensure the work of the OIPA is independent, impartial, and objective so stakeholders can trust the audit results and recommendations.

Standards

The OIPA adheres to very rigorous and demanding professional auditing requirements described in Generally Accepted Government Auditing Standards, or more commonly referred to as GAGAS or the Yellow Book.

Authority and Responsibilities

The authority and responsibilities of the OIPA are defined in its charter and ½ûÂþÌìÌà Board Policy 1.60.040-P, both approved by the ½ûÂþÌìÌà Board of Education.