Self-Assessment Checklist for Best Business Practices

Internal Board Audit (IBA) wants to reinforce good internal controls within all departments.  As a tool, a self-assessment checklist has been created to help District departments stay current in various best practices.  We encourage all District departments to self-assess their business practices and reach-out to IBA if any questions or concerns arise while evaluating practices.  Not all items on the checklist will be practiced in all departments.  

This tool gives a basic overview of important controls in the areas of:   

•  General Control Environment;  
•  Budget Management;  
•  General Expenditures and Procurement;  
•  Cash Handling; Change and Petty Cash Funds;  
•  Public Safety, Emergency Planning and Business Continuity;  
•  Human Resources and Payroll;  
•  Information Technology Management;  
•  Miscellaneous Department Operations;
• Administration of Grants; and
• Safeguarding of Assets.  

 Please see the Best Business Practices Self-Assessment Checklist (users must have a DCPS log-in to access documents).