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Bookkeepers

There are approximately 50 bookkeepers and elementary school secretaries employed by the Escambia County School District. These individuals have a variety of responsibilities. In addition to managing internal accounts, many of these individuals are responsible for numerous activities which ensure the success of our school system. These hard-working supporters of our education system help guarantee that we accomplish our district-wide strategic aims of accomplishing high student achievement, providing a safe learning and working environment, creating a high-performance work force, and maintaining an efficient and effective educational system. Each day, with their dedication and commitment, the bookkeepers and elementary school secretaries help make a positive difference in students' lives and prepare them for lifelong learning.

 

Frequently Asked Questions:

 
WHAT IS INTERNAL AUDITING?

Internal auditing is an independent and objective assurance and consulting activity that is guided by a philosophy of adding value to improve the operations of the organization. It assists an organization in accomplishing its objectives by bringing a systematic and disciplined approach to evaluating and improving the effectiveness of the organization's risk management, control, and governing processes. Professionalism and a commitment to excellence are facilitated by operating within a framework of professional practice established by the Institute of Internal Auditors.

Internal auditing enhances the organization's:

  • Successful achievement of its objectives.
  • Governance, risk management, and control processes. 
  • Decision-making and oversight.
  • Reputation and credibility with its stakeholders.
  • Ability to serve the public interest.

WHAT ARE INTERNAL CONTROLS?

The COSO Internal Control - Integrated Framework 2013 states:

"Internal control is broadly defined as "a process, affected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance."

According to the Institute of Internal Auditors (IIA),  internal controls are "any actions taken by management, the board, and other parties to manage risk and increase the likelihood that established objectives and goals will be achieved. This process is designed to provide reasonable assurance regarding operational effectiveness, reliable financial reporting, and compliance."

WHAT OCCURS DURING A SCHOOL INTERNAL ACCOUNTS AUDIT?

Chapter 8, Section I, 1.b. of the Florida Department of Education, Financial and Program Cost Accounting and Reporting for Florida Schools ("2023 Red Book") requires schools' internal funds to be audited. A normal audit proceeds as follows:

  1. An audit engagement letter is sent to notify the school of the audit.
  2. The auditor performs fieldwork (audit testing) either at the school or in the office.
  3. The auditor discusses issues with the school bookkeeper/secretary.
  4. The auditor conducts an exit conference with the principal, bookkeeper/secretary, and other school staff (as necessary) to discuss the findings and issues noted during the audit.
  5. The auditor prepares and sends to the school an audit report in writing, which details official audit findings, if any.
  6. The principal prepares a written response detailing any actions which will be taken to address any findings contained in the audit report.

HOW DO I PREPARE FOR A SCHOOL INTERNAL ACCOUNTS AUDIT?

If you keep your files in reasonable order and run your required year-end reports, you will be in good shape for your audit. By having your records/files in order, the auditor will be able to complete his/her job as quickly as possible and with minimal interruption to the bookkeeper or the school.

HOW LONG IS A TYPICAL SCHOOL INTERNAL ACCOUNTS AUDIT?

The time it takes to perform a School Internal Accounts audit at a school will vary from school to school. On average, an elementary school will take between one and two days to audit, and a middle school or high school will take three to five days.