Our Mission

The mission of the School Board Audit Office is to help ensure LCSD manages all risks, including financial, operating, and other business risks, by measuring and evaluating the effectiveness of financial and managerial controls and recommending enhancements or corrective actions as needed.

The School Board Auditor is appointed by and reports directly to the School Board. To accomplish the mission, the School Board's operations are divided into audits based on our assessment of the risks involved with those operations. Besides our coverage of the School District’s processes, audit hours are made available for special assignments requested by the Superintendent and School Board Members.

Our audits involve a systematic review of an area's activities and the development of objectives to access performance and identify opportunities for improvements in their effectiveness and efficiency. Our audits are conducted in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to afford a reasonable basis for our judgments and conclusions regarding the organization, program, activity, or function under audit. An audit also includes assessments of applicable internal controls and compliance with requirements of laws and regulations when necessary to satisfy the audit objectives.