• Internal Audit Requests

    The internal Audit Division regularly receives and accepts requests for internal audits. In order to determine the relative importance of a particular request, each request must include a discussion of the risk or exposure to the District. The internal auditor will discuss the project with the individual who made the request to obtain information about the goal and expectation of the project.

    Before deciding whether to accept a request, the internal auditor must evaluate the benefits that may result from the project, the risk of not accepting the project, and the impact the project will have on the current year audit work plan.

    If internal audit accepts a project, a clearly defined scope and objective will be developed by the internal auditor in conjunction with the requestor.

    If internal audit is unable to accept the project, efforts will be made to identify an alternative source, schedule the project at a later time, or to include the request as an objective in a routine audit.

    Report Conduct

    The following options are available to all District employees for reporting misconduct, suspected misconduct or irregularities. Employees may report misconduct to their immediate supervisor, manager, principal, director or chief. Employees may also report a suspected irregularity directly to internal audit personnel, professional standards officer (Safety and Security Department), and/or the Legal Services Department.

    Misconduct as used above can include, but is not limited to the following:

    • Violation of federal or state laws and regulations.
    • Violation of District Board policy or regulation.
    • Waste or loss of public funds.
    • Dishonest or fraudulent acts that result in financial loss to the District.
    • Forgery or alteration of records or documents.
    • Misappropriation of funds, supplies, furniture, equipment, or other assets.
    • Irregularity in the handling or reporting of cash transactions.
    • Use of District facilities and/or equipment for personal gain.

    To request an audit, call 216.838.0036 or complete the Request for Internal Audit Services Form and email it to Larry Johnston.

    To report fraud, please call the Fraud hotline at 216.838.9999 or use the online portal. For further details, please see the Fraud Hotline tab on the Districts’ home web page or the Internal Audit home web page.

    Additional reporting details are outlined in the Board’s Whistleblower Protection policy GBCD.