Internal Audit

About Internal Audit

Internal Audit performs an annual risk assessment of the district, and based on the results prepares a schedule of audits we present for approval to the Audit Committee of the Board of Trustees. In addition to these audits, Internal Audit conducts investigations of possible fraud and misuse of district property or personnel as they arise. We conduct regular audits of school activity funds and review the work of new activity funds secretaries to ensure they get off to a good start.

Internal Audit is the administrator for the CISD Educational Support Groups, Inc., the district’s group exemption for parent organizations, and works with these groups to provide training and ensure timely reporting to federal and state agencies. We also administer the district’s Fraud and Ethics hot line and may investigate reported issues.

Department Personnel

Brian Hayden

Internal Audit Manager

Email: bhayden@conroeisd.net
Phone: 936-709-7653

Linda Doran

Internal Staff Auditor

Email: ldoran@conroeisd.net
Phone: 936-709-7680

Audit & Investment Committee

Audit Process

In most cases, the audit process will follow a predetermined format, which will include the following items:

Fieldwork

Fieldwork is the process of completing the steps of the audit program. It will often be necessary for the auditor to review departmental records and conduct interviews with department personnel. The interviews are necessary for the auditor to become familiar with the department’s operations and procedures.

Final Audit Report

Once responses are received, the final report is then compiled and distributed to the Superintendent and the Audit Committee of the Board of Trustees as well as management of the audited area. The final audit report will include findings, recommendations, and management’s responses.

Fraud & Ethics Hotline

In order to improve CISD and to demonstrate a commitment to high ethical standards, the District has selected EthicsPoint, a third-party confidential hotline provider, to provide employees with a simple, risk-free way to anonymously and confidentially report activities that may involve criminal, unethical or otherwise inappropriate behavior in violation of public law and/or Conroe ISD policies.

Employees can file a report:

on-line at Ethics Point
through the Ethics Hotline on the CISD web page; or
by dialing toll-free 1-866-294-9305.

If you choose to remain anonymous, the hotline provider will not request identifying information, and their phone and computer systems do not collect that type of information.
The District guarantees that reports submitted via the hotline will be handled promptly and discreetly. No retaliatory action will be taken against anyone for reporting or inquiring in good faith, or for seeking guidance on how to deal with potential or suspected wrongdoing.

Ethics Point

Helpful Resources

Texas Association of School Business Officials (TASBO)

The Association of Certified Fraud Examiners (ACFE)

Texas Legislative Budget Board

The Institute of Internal Auditors (IIA)

The Association of Certified Fraud Examiners - Houston Chapter

The Texas Society of Certified Public Accountants (TSPCA)

The Texas State Auditor's Office

CISD Group Exemption Members

CISD Education Support Groups, Inc.

The CISD Educational Support Groups, Inc. is a non-profit organization created by the Conroe Independent School District to assist parent organizations in obtaining their 501(c)(3) status as a non-profit, tax-exempt entity. The Group provides information, templates and assistance in preparing the necessary forms and accomplishing the required filings. In addition, the district provides two TAX seminars each year to aid parent organizations. In late spring, the 990 TAX Seminar, presented by a local CPA firm, provides information about completing the 990. In early fall, the Sales TAX Seminar, presented by a representative from the Texas Comptroller’s Office, provides information about charging and paying sales tax.

Parent Organization Information

There is no charge for CISD parent organizations to participate in the Group, and all are welcome. For more information about participation in the Group, please contact the CISD Internal Audit Department.

Parent Organization Guidelines

Parent Organization Information

School Fundraisers & Texas Sales Tax

Educational Support Group Determination

Scholarship Guidelines

Sales Tax Notes

Group Exemption Approval Letter

Raffle Information

CISD Group Exemption Members

Sample Donation Receipt