Annual Internal Audit Plan for 2018-2019

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT 

Internal Audit Department Internal Audit Department

Audit Staff
Degree/Certification
Title
Starting Date
TBD
CPA
Chief, Internal Auditor
TBD
Styrvoky, Paul
BS, CISA, ITIL
Assistant Director
August 2010
Malone, Antanette
MBA, BBA
Internal Auditor
September 2014
Benson, Amanda
CPA, BBA
Internal Auditor
February 2019
Fuller, Averil
MS, BBA
Grant Compliance
July 2015
​Total Available Days
​1,300

​Less Non-Audit Days: 
​Vacation
78​
​Holidays
​85
Sick Days​​60
Other​​40
​Supervision & Administration
​197
​Total Non-Audit Days
​460
​Net Audit Days Available
​840
​Grant Compliance Monitoring
​206
​Reserved for Special Requests
​34
​Net Planned Audit Days
​600

As indicated above, the Internal Audit Department is comprised of five (5) individuals, four (4) of whom are auditors. Based upon the available audit staff and the work days available in the year for performance of audit activities, adjusted for non-audit days such as vacation, holiday and other leave, and other supervision and administrative tasks that need to be performed, and excluding those days which are devoted to grant compliance monitoring and time which is reserved for those special audit requests that typically arise in any given year, the Internal Audit Department estimates that approximately 600 days will be available to be devoted to audit activities in the coming year. As a result, the audits planned for the coming year have been based upon the number of days estimated to be available for audit activities as shown below.

Planned Audits

Audit NumberDescriptionEstimated Staff-days
2019-01ASSISTANCE TO GRANT THORNTON - Audits in conjunction with the financial and A-133 reviews.
- Federal Programs/Financial Aid
25
- Disbursement: General10
- Disbursement: Payroll10
- Other Requests10
2019-02FOLLOW-UP ON PREVIOUS AUDITS - Review status of implementation of prior audit recommendations.30
2019-03CASH COUNTS - Review and test controls over cash on hand accounts and compliance with business procedures.10
2019-04PHYSICAL ASSETS INVENTORY OBSERVATION - Review and test controls over cash on hand accounts and compliance with business procedures.30
Observe and test physical inventory and procedures pertaining to changes in inventory records.
2019-05EMPLOYEE TRAVEL EXPENSES - Audit of travel expense reports for compliance with District policies.25
2019-06RICHLAND COLLEGIATE HIGH SCHOOL - Audit for compliance with Texas Education Agency attendance verification requirements.15
2019-07GASOLINE CREDIT CARD CHARGES - Audit of charges for gasoline purchases and physical control of credit cards.30
2019-08FACULTY LEAVE BANKING - Audit for compliance with District policy and IRS Regulations.20
2019-09AUTOMOTIVE PROGRAM - Cedar Valley - Audit of operations of the automotive program and testing of controls. 30
2019-10TUITION WAIVERS - Audit of tuition waivers for compliance with Board policy and state regulations.30
2019-11ACCOUNTS RECEIVABLE - Audit of controls and reconciliations of general ledger accounts.30
2019-12DAY TEACHING - NON FACULTY EMPLOYEES - Audit of expenditures and compliance with District policies and procedures25
2019-13PURCHASING PROCESS AND CONTROLS - District - Audit of purchases for compliance with District policy and procedures.30
2019-14CAMPUS BASED PURCHASING - Audit of campus purchases for compliance with District policies and procedures.30
2019-15CONSTRUCTION CHANGE ORDERS - Audit of controls over change orders for appropriateness, review and approval.30
2019-16INFO. TECH. - GENERAL CONTROLS - District - Audit of general controls and environment of the information technology operations at District IT.25
2019-17INVESTMENTS - Audit of investment activities for compliance with District policies and procedures.25
2019-18NON TEACHING STIPENDS - Audit for compliance with District policies and procedures25
2019-19TAX SHELTERED ANNUITIES CONTRIBUTIONS - Audit for compliance with IRS Regulations as to the maximum allowable contributions.20
2019-20STUDENT INFORMATION PRIVACY & SECURITY - Audit of controls ensuring compliance with regulations and District policies.25
2019-21TAACCCT/Veterans Focused Engineer Tech Project - Richland - Audit for compliance with grant regulations and provisions and District policies and procedures.30
2019-22TWC - Mechanical Construction Consortium - North Lake - Audit for compliance with grant regulations and provisions and District policies and procedures.
30

600

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