Legal Notices > Annual Audit Plans > Annual Internal Audit Plan for 2016-2017

Annual Internal Audit Plan for 2016-2017

DALLAS COUNTY COMMUNITY COLLEGE DISTRICT 

Internal Audit Department Internal Audit Department

Audit Staff
Degree/Certification
Title
Starting Date
Godinez, Rafael
BBA, CPA
Director
June 1988
Styrvoky, Paul
BS, CISA, ITIL
IT Auditor
August 2010
Malone, Antanette
BBA
Auditor II
September 2014
Griffin, Svetlana
BBA
Auditor I
September 2014
Fuller, Averil
MS, BBA
Grant Compliance
July 2015
​Total Available Days
​1,305
​100%
​Less Non-Audit Days: 
​Vacation
72​​5%
​Holidays
​85
​6%
Sick Days​​60
​5%
Other​​40
​3%
​Supervision & Administration
​198
​15%
​Total Non-Audit Days
​455
​35%
​Net Audit Days Available
​850
​65%
​Grant Compliance Monitoring
​210
​Reserved for Special Requests
​40
​3%
​Net Planned Audit Days
​600
​47%

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 the 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 (which is almost exclusively performed by the non-auditor employee in the Department) 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 Number Description
Estimated Staff-days
2017-01 ASSISTANCE TO GRANT THORNTON
Audits in conjunction with the financial and A-133 reviews.


- Federal Programs/Financial Aid 20

- Disbursement: General 10

- Disbursement: Payroll 10

- Other Requests 10
2017-02 FOLLOW-UP ON PREVIOUS AUDITS
Review status of implementation of prior audit recommendations.
10
2017-03 CASH COUNTS
Review and test controls over cash on hand accounts and compliance with business procedures.
15
2017-04 PHYSICAL ASSETS INVENTORY OBSERVATION
Observe and test physical inventory and procedures pertaining to changes in inventory records.
25
2017-05 EMPLOYEE TRAVEL EXPENSES
Audit of travel expense reports for compliance with District policies.
25
2017-06 RICHLAND COLLEGIATE HIGH SCHOOL
Audit for compliance with Texas Education Agency attendance verification requirements.
25
2017-07 ACCOUNTS RECEIVABLE
Audit of controls and reconciliations to the general ledger accounts.
30
2017-08 ACCOUNTS PAYABLE
Audit of controls over the disbursements to vendors.
30
2017-09 CLERY ACT REPORTING
Audit for compliance with federal regulations pertaining to campus safety and security reporting.
30
2017-10 LAW ENFORCEMENT ACADEMY - CEDAR VALLEY
Audit for compliance with District Policies and Texas Commission on Law Enforcement regulations.
30
2017-11 LAW ENFORCEMENT ACADEMY - EASTFIELD
Audit for compliance with District Policies and Texas Commission on Law Enforcement regulations.
30
2017-12 DAY TEACHING - NON FACULTY EMPLOYEES
Audit for compliance with District Policies and procedures for teaching assignments by non-faculty personnel.
30
2017-13 GASOLINE INVENTORY CONTROLS
Audit for compliance with District Policy and utilization of gasoline stored on campus.
30
2017-14 AUTO TECHNOLOGY PROGRAM - BROOKHAVEN
Audit of operations of the auto technology program and testing of inventory controls.
30
2017-15 DONATIONS TO THE DISTRICT
Review of controls over the reporting process for donations to the District received by the colleges.
30
2017-16 UPWARD BOUND GRANT - EASTFIELD
Audit for compliance with OMB guidelines and provisions of the grant.
30
2017-17 UPWARD BOUND GRANT - CEDAR VALLEY
Audit for compliance with OMB guidelines and provisions of the grant.
30
2017-18 VETERINARY TECHNOLOGY PROGRAM
Audit of operations of the veterinary technology program and testing of inventory controls.
30
2017-19 WELDING PROGRAM - EASTFIELD
Audit of operations of the welding technology program and testing of inventory controls.
30
2017-20 DATA NETWORK GENERAL CONTROLS
Review of controls over data network and information technology general controls.
15
2017-21 INFORMATION TECHNOLOGY GENERAL CONTROLS
Audit of general controls and environment of the information technology operations at the DSC.
15
2017-22 EDUCATIONAL RESOURCES SUPPORT SERVICES
Departmental audit of acquisitions, cataloging and processing services.
30
600

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