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Internal & External Audit Policies 210.05
Johnson County Community College
Series: 200 Administrative Services
Section: Accounting and Auditing

Applicability: This Policy applies to all Johnson County Community College (“JCCC” or the “College”) departments.

Purpose: The purpose of this Policy is to establish an audit function for JCCC.

I. Internal Audit:

The Board of Trustees (the “Board”) has established an internal audit function to provide College management with information to better control operations. Internal Auditing is an independent review and appraisal activity with responsibility to audit all college operations as a service to management, and therefore the College. In order to maintain independence and objectivity, the Director of Audit & Advisory Services shall report directly to the Board of Trustees with an administrative reporting relationship to the President. Audit reports will be submitted to the Board for review. 

Internal Audit activities will be conducted in a manner consistent with the Code of Ethics and the Professional Standards as set forth by the Institute of Internal Auditors.

Notwithstanding any other provision of law, the director, manager and staff of the College’s internal audit department during regular business hours shall have access to and authority to examine and reproduce, any and all books, accounts, reports, vouchers, correspondence files, and all other records, bank accounts and money or other property of JCCC as necessary for any audit or investigation. Any officer or employee of JCCC who possesses, controls or otherwise has access to these records shall permit access to, and examination and reproduction thereof, upon the request of the Director of Audit and Advisory Services, or designee.

No provision of law providing for the confidentiality of any records or property shall prevent disclosure of records or evidence, unless the provision specifically refers to and precludes access and examination of records by the audit function of an institution.

II. External Audit:

The financial statements of the College shall be subject to external audit each fiscal year by a firm of certified public accountants recommended by the President and approved by the Board. Such audit shall be submitted by the external auditors to the Board.

Date of Adoption: 07/02/1990
Revised: 06/16/1994, 03/15/2007, 11/17/2011, 12/12/2013, 11/16/2017, 11/15/2018, 02/18/2021 (provisions regarding Board Committee structure suspended and temporarily removed from April 1, 2021 through April 1, 2022; original policy on file in the Policy Office), 05/13/2021