Our Services
Internal Audits
Internal Audit services provide school boards with assessments of operational efficiency, regulation compliance, and financial integrity, helping to identify risks to support effective governance. These services help boards ensure resources are effectively used to enhance student outcomes and organizational performance. In addition to traditional internal audit services that focus on financial and compliance matters, we conduct comprehensive performance audits to evaluate the effectiveness and efficiency of programs and departments.
Risk Assessment and Audit Plan
A Risk Assessment performs comprehensive analysis of the audit universe and results in an Audit Plan based on relative risk rankings. We typically conduct risk assessments as the first internal audit service for a client, because it helps to establish priorities and plans for future audits in specific areas, such as those listed below.
Procurement
Audits
Procurement Audits analyze the processes and provide an audit of the overall procurement area including purchasing, accounts payable, and cash management procedures. Audit services also include purchasing transaction testing, bidding, contracting, internal controls evaluation, and data analytics to identify abnormalities.
Payroll
Audits
Payroll represents the single largest expenditure for school districts. Payroll Audits include testing of pay amounts (including supplemental pay), analysis of payroll processing procedures and interfaces with human resources, evaluation of internal controls, and data analytics to identify abnormalities.
Academic Program Management Audits
Academic Program Reviews assess management effectiveness, compliance, and implementation fidelity in the areas of curriculum implementation, student assessments, teacher professional development, teacher evaluation, special education, and bilingual/ESL education.
Operations
Audits
Operations Audits review transportation, facilities management, construction management, and school nutrition for compliance with board policies, effective management practices, accurate data, accurate reporting, and efficient operations.
Business Services Audits
Business Services Audits review business services including budgeting, general accounting, and financial reporting processes to ensure compliance with board policy, efficient operations, and effective internal controls.
Human Resources Audits
Human Resources Audits review processes and procedures for recruiting, hiring, onboarding, and ongoing support. We assess customer service by interviewing human resource customers, including school and district administrators. The audit includes testing hire and termination processes, information systems review, personnel file audits, and compliance testing.
Student and Campus Activity Fund Audits
Student and Campus Activity Fund Audits review district guidelines and procedures for the management and accounting of activity funds and booster clubs. Audit procedures include compliance testing, internal controls, accounting systems, and financial reporting.
Student Information
Audits
Student Information Audits review student records and the processes through which the district enrolls, grades, disciplines, and reports attendance for students as well as the processes through which the students participate in special programs.
Board Governance Audits
Several of our client boards have requested Governance Audits, recognizing that board operations should be held to the same level of scrutiny as the rest of the district. These audits evaluate board member onboarding, ongoing training, meeting structure, compliance, self-evaluations, and superintendent evaluations. They also assess board operating procedures, information requirements, decision-making processes, and the transparency and efficiency of administration-board communication. This review helps boards enhance their effectiveness, accountability, and alignment with district goals.
Featured Case Study
Killeen Independent School District
Gibson has worked closely with the Killeen Independent School District Board of Trustees for over a decade to provide a wide-ranging portfolio of internal audits, evaluations, and analytic tools.