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
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.
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
Charlene E. Riley, CISA, CIA
410-809-6049
Email: charlene.riley@hcps.org
Administrative Support Specialist
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, or violation of Board of Education Policy and HCPS procedures. This Hotline can also be used to report violations of the HCPS coronavirus reopening guidelines in order for us to ensure the health and safety of our students and staff.
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. HCPS COVID-19 guidelines can be found through #HCPStogether on hcps.org.
Please note all reports come directly to the Chief Auditor and are kept confidential.
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