Audit Response/Internal Control
School Board members and the Superintendent are committed to being good stewards of financial resources, and the district is on a continuous improvement path to strengthen its governance and business systems.
On an annual basis, the State Auditors Office (SAO) performs financial and accountability audits of the District. SAO also audits federal funds received by the District under the Federal Single Audit. The results of these audits are issued each summer in two separate reports: the Financial Statements and Federal single Audit Report; and, Accountability Audit Report. In addition, the State Auditor may conduct Performance Audits under Initiative 900 and on occasion, Special Investigations. These reports are available to the public on this page and at the Washington State Auditors Office website.
In 2011, the District created the Office of Internal Audit. Internal audits are performed based on an annual risk assessment. These audit reports are also available to the public at the Office of Internal Audit page.
Key elements of the audit response
- Board policy and procedure 6550 and the Audit Response Process provide guidance and facilitate the adequate and timely resolution of audit issues.
- The Audit & Finance Committee provides governance and oversight; the tone from the top is one of compliance.
- The Office of Internal Audit performs internal audits and follow up audits.
- An Ethics Program run by the City of Seattle’s Ethics panel and district hotline provide employees and the community ways to report potential issues.
- The Assistant Superintendent of Business & Finance is the Executive Sponsor to ensure audit issues are resolved timely.
- Each audit issue is assigned to a responsible person or project team to resolve.
- Training plans for staff are adjusted to focus on high risk areas.
- Staffs’ progress for each individual audit issue is tracked, reported and made available to the public.
External Audit Results
2016-2017 Audit Reports:
Financial and Federal Program Audit (5/31/18)
Accountability Audit (5/31/18)
Special Report Alternative Learning Experience Program (4/11/18)
2015 – 2016 Audit Reports:
Special Report Alternative Learning Experience
Financial Statements and Federal Single Audit Report(5/25/17)
Accountability Audit Report(5/25/17)
2014 – 2015 Audit Reports:
Financial Statements and Federal Single Audit Report(6/27/16)
Special Report Alternative Learning Experience(6/30/16)
2013 – 2014 Audit Reports:
Financial Statements and Federal Single Audit Report (5/28/15)
Accountability Audit Report(5/28/15)
2011 – 2012 Audit Reports:
Financial Statements and Federal Single Audit Report(5/28/13)
Accountability Audit Report(6/18/13)
2010 – 2011 Audit Reports:
Financial Statements and Federal Single Audit Report(5/21/12)
Accountability Audit Report(6/27/12)
Special Investigation Report(9/17/12)
Prior Year Miscellaneous Audit Reports:
Construction Management Performance Audit(2/1/2011)
Internal Audit Results See Office of Internal Audit website
How to keep up-to-date with the district’s progress on responding to audit findings
- Attend Audit & Finance Committee; special Oversight work sessions and School Board meetings. The calendar is available on the School Board website.
- View agendas and minutes from the Audit & Finance Committee.
- This web page and the audit log will be updated as new information is available.
Links to additional information
* links to a non Seattle Public Schools website