Office of Internal Audit
The Office of Internal Audit is responsible for assisting the Board of Education of Harford County and Harford County Public Schools by providing objective reviews of operations to confirm efficient and effective use of resources, improve internal controls, and strengthen Harford County Public Schools operations. The main objective is to add transparency and accountability of HCPS, its leaders and employees. The Board of Education of Harford County has established the Office of Internal Audit through the Office of Internal Audit's Board Policy . Additionally, the Board approved the Office of Internal
Audit Charter
to define the internal audit activity's purpose, authority, and responsibility.
In July 2019, the Chief Auditor requested its first ever peer review and received the highest rating possible. The review included scrutiny of our internal quality control system to ensure that it is adequately designed and operating effectively. This provides reasonable assurance of compliance with Government Auditing Standards and the organization's established policies and procedures.
Peer Review Report
2022 ALGA Peer Review
2019 ALGA Peer Review
Annual Audit Plan
Each year, the Office of Internal Audit submits its risk based annual audit plan to the Board of Education of Harford County for its approval. The Audit Plan communicates the internal audit activity's plans for the year. All significant changes will be communicated to the Board of Education and senior management.
FY2026 Audit Plan
FY2025 Annual Update
FY2025 Audit Plan
FY2024 Annual Update
FY2024 Audit Plan
FY2023 Annual Update
FY2023 Audit Plan
FY2022 Annual Update
FY2022 Audit Plan
FY2021 Annual
Update
FY2021 Audit Plan
FY2020 Annual
Update
FY2020 Audit Plan
FY2019 Annual
Update
FY2019 Audit Plan
FY2018 Annual
Update
FY2018 Audit Plan
FY2017 Annual
Update
FY2017 Audit
Plan
Audit Committee
Organizationally the Office of Internal Audit reports to the Board of Education of Harford County. The Audit Committee is a group of citizens and Board Members who provide additional guidance to the Office of Internal Audit. The Audit Committee serves to promote, maintain, and enhance the independence and objectivity of the internal audit function by ensuring broad audit coverage, adequate consideration of audit reports, and appropriate action on recommendations.
Staff
Chief Auditor
Laura J. Tucholski, CPA, CIA, CFE, CRMA
410-588-5297
Email: laura.tucholski@hcps.org
Internal Auditor
Helen Grant
410-809-6078
Email: helen.grant@hcps.org
FRAUD, WASTE AND ABUSE
The Board of Education of Harford County encourages any concerned individual to report financial fraud, waste,
abuse; violations of Board of Education Policy and HCPS procedures; or any instance where the health or safety
of an employee or student has been jeopardized.
Financial fraud consists of ways by which HCPS employees or vendors use their employment status or vendor relationship
to take funds for themselves or others at the expense of HCPS. Financial waste or abuse of financial resources includes
ways that HCPS employees or vendors improperly, carelessly, or excessively spend, consume, mismanage, or misuse HCPS
resources. Waste also includes spending unnecessarily as a result of inefficient or ineffective practices. Board of
Education Policy and HCPS procedures are available on hcps.org.
Please note all reports come directly to the Chief Auditor and are kept confidential. Callers are encouraged to provide
as much detail as possible and have the option to provide contact information or remain anonymous.
Call: Fraud Hotline
410-809-6056
OR
Fraud,
Waste or Abuse Reporting
Form
Please email the completed form to the Chief Auditor,
Laura.Tucholski@hcps.org
U.S. DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL FRAUD REPORTING HOTLINE
The OIG Hotline is available for anyone who knows of or suspects fraud, waste, abuse, mismanagement, or violations of laws and regulations involving U.S. Department of Education funds or programs. This includes allegations of suspected wrongdoing by Department employees, contractors, grantees, schools and school officials, persons in positions of trust involving Department funds or programs, collection agencies, recipients of student financial assistance, or lending institutions. OIG hotline: https://oig.ed.gov/oig-hotline