Audit Committee

The PPS Audit Committee was established to protect the independence of the district’s audit program. It consults with and advises the Office of Internal Performance Audit (OIPA) and the PPS internal auditors to help ensure the effective and efficient functioning of the district. This Board Committee is an ad-hoc committee appointed by the PPS Board of Education and is made up of three school board members and two ex-officio community members, meaning they don't have voting power. Committee members serve two-year terms. The committee meets as needed and is made up of School Board Directors, Student Representatives, and Community Members. The audit committee has one student representative from the District Student Council, and has space for two Community Members, neither of which have voting powers.
Following public meeting laws, the Audit Committee meets as needed (the schedule is posted on the PPS Public Notice Page), its agenda is posted before the meeting, and is streamed on the Board's YouTube Channel.

Community Members

PPS utilizes community members’ expertise and experience on the Board of Education’s Audit Committee and positions are periodically open. The time commitment is two to six hours a month. Audit, financial, systems management, and operational experience as well as a commitment to public education is desirable, although not required. Those who are interested in being a community member must submit a letter of interest and resume to the Senior Internal Performance Auditor.

Audit Committee's Responsibilities

Oversight and Support for the Office of Internal Performance Audit (OIPA)

This includes the review, approval, and presentation of the following to the Board for final approval:

• PPS Internal Performance Audit Charter, and/or any amendments
• The OIPA’s annual Internal Performance Audit Plan
• Annual operating budget for the OIPA
• The Auditor’s annual performance evaluation
• Written audit reports, including findings and recommendations,
• Ongoing oversight of the implementation of recommendations until recommendations are fully implemented by District Management.

Recommends the OIPA’s annual Internal Performance Audit Plan to the Board and provides Oversight of the Audit Plan and Individual Audits

This includes:

• Reviewing, approving, and presenting individual audit reports to the Board for final approval
• Providing ongoing oversight of the implementation of recommendations included in audit reports
• Reporting a summary of Committee actions including presenting audit reports and the status of the implementation of recommendations to the full Board

Recommends external auditors to the Board and provides Oversight of Audits performed by External Auditors

The District contracts with independent external auditors for the Annual Comprehensive Financial Reports (ACFR) and Bond Performance Audits. Audits of the District can also be performed by the Oregon Secretary of State – Audit Services. The Committee reviews the external auditors by:

• Making recommendations to the Board related to the contracting of external auditors
• Obtaining status updates from external audits while audits are being performed
• Receiving a presentation of the audit reports, including any findings and recommendations prepared by the external auditors
• Reviewing the results of audits completed by external auditors and making recommendations to the full Board about reporting, monitoring, and implementation plans
• Presentation of the audit reports prepared by the external auditor to the Board