Internal Audit

The Arlington School Board is committed to ensuring that public funds are spent wisely, that operations are efficient, and that there is full transparency and compliance in all APS business activities. The School Board directs the Superintendent in these matters by adopting the budget and establishing School Board policy. Together the Superintendent and the School Board are responsible for attaining the school division’s mission.

To aid them in fulfilling their responsibilities, the School Board has formed an Audit Committee and appointed a Director, Internal Audit, whose reporting responsibility is to the Audit Committee. This reporting structure was established to ensure that the Internal Audit Director remains independent of District Management and to ensure that audit results are objective, and are communicated directly to the School Board. Internal auditing, as defined by the Institute of Internal Auditors, is an independent appraisal activity within an organization for the review of operations as a service to governance.

Audit Reports & Presentations

2021-2022 Internal Audit Work Plan


2021 Internal Audit Report


2020 Internal Audit Report


APS New Construction Costs

The APS Audit Committee requested an independent comparison of APS new construction costs to comparable school districts during FY18. O’Connor Construction Management, Inc. (OCMI), an independent construction and cost consultancy firm, was selected to conduct this study, in part, because it has not been associated with any current APS projects that are under construction or in the planning stages.  APS Internal Audit worked with APS staff to coordinate and communicate APS information needed by O’Connor to complete this project.