Audit Information
Efficiency Audit
An efficiency audit must be published and discussed publicly before conducting a Voter Approval Tax Rate Election (VATRE). The district is conducting a VATRE for fiscal year 2022-23. The Board of Trustees discussed the efficiency audit findings at a public meeting on August 15 and the audit is available for public review.
Internal Audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness, efficiency and compliance of program, operational and adminstrative areas. The Fort Bend ISD Board of Trustees believes the core business of teaching and learning is best supported by productive, reliable, and efficient District operations. and accordingly uses internal audit to fulfill its role in the regard. State laws require that internal audit report directly to the Board of Trustees to provide the necessary independence and objectivity.
Internal Audit Process in FBISD
To achieve additional independence and objectivity, the Board outsources the internal auditing function to a third party. This was done through a competitive process, and Gibson Consulting Group, Inc., an affinity partner of TASB for internal audit services, was selected. Gibson also assists in monitoring the implementation of audit recommendations, and reports directly to the Board Audit Committee on all internal audit matters.
The Board Audit Committee is made up of three Board of Trustee members who meet to review potential risk and set the internal audit calendar each year. Once an internal audit is performed, the findings, along with management response and recommendations, are reported to the Board's Audit Committee. The audit is reported to the entire Board in open session, posted to this website for public view, and staff implements the recommendations and, along with the Board, tracks progress.