Internal Audit

Henrico County’s Internal Audit Department assists the HCPS superintendent and Henrico School Board by providing objective analyses, recommendations, advice and comments concerning those areas reviewed to ensure an appropriate level of control at a reasonable cost. To be effective, the department must maintain independence, and therefore reports directly to the Audit Committee appointed by the School Board.

Department Mission

Improve processes and accountability within Henrico County government.

Office Goals

  1. Review for proper safeguarding of government assets.

  2. Examine for compliance with relevant laws and regulations.

  3. Audit for reliability and integrity of school information.

  4. Evaluate for effective and efficient operations.

Office Objectives

  1. Conduct scheduled internal audits to evaluate controls, note commendable practices and recommend workable improvements.

  2. Follow up on prior audits to determine complete, monitored and effective implementation of agreed-upon action plans.

  3. Assist with Henrico County’s annual external audit, which includes the School Board.

  4. Perform special audit requested by management to identify corrective actions as required.

  5. Advise and consult with school management for improvements in operating efficiencies, effectiveness and results.

  6. As a non-audit service, maintain and promote Henrico County’s fraud, waste and abuse-reporting mechanisms and follow up on all reports received, coordinating with other agencies as necessary.

What kinds of things are audited?

The department conducts internal audits throughout the school division. These include audits of processes regarding:

  • Money receipts.

  • Expenditures.

  • Security and safeguarding of assets, pupils and staff members.

  • Compliance with certain laws and regulations.

  • Access, security and general information technology controls for systems.

Because it's impossible to audit everything each year, the department develops an annual audit plan by surveying HCPS leadership and considering factors such as the time since the last audit; changes in operations or systems; and relative significance and impact to the county. The plan helps identify audits and focus the department's activities.

Audit Committee

The Internal Audit Deparment reports to the Audit Committee, which has been established as a superintendent’s advisory committee pursuant to HCPS Policy P8-02-002 and Regulation R8-02-002, Section 1. The Audit Committee consists of two School Board members and a citizen member. The committee oversees the adequacy of the school division’s internal controls and maintains a direct line of communication between the School Board, superintendent and independent external auditors and internal auditors. The committee’s responsibilities are outlined in the referenced regulation.

External Audits

Henrico County’s Accounting Division, within the Department of Finance, is responsible for preparation of the county’s annual financial report, which includes the School Board for each fiscal year ending June 30. The issued reports for each year can be found in the public data section of the Henrico County website. The Internal Audit Department assists an external firm in the auditing of the annual financial report to help control the cost of the work.

External audits are also performed separately on HCPS' activity funds.  The audit contract is managed by the chief financial officer and the HCPS Accounting Department, with assistance from Internal Audit Department, as needed. The external auditors’ reports can be obtained through a FOIA request.

Fighting Fraud

If you have information related to suspected fraud, waste or abuse in Henrico County General Government or Henrico County Public Schools operations, please report it to the Internal Audit Department immediately. Use the county’s Report Government Fraud, Waste or Abuse online service or the voicemail-only hotline at 804-501-4100.  You may remain anonymous.

Report Government Fraud, Waste and Abuse

Contact Information

Vaughan Crawley, Director
804-501-4292

Stephen White, Auditor
804-652-3861

Syreeta Thomas, Auditor
804-652-3597