Los Angeles Unified School District

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Audits

The Deputy Inspector General, Audits heads the Audit Unit and is a direct report to the Inspector General. The Deputy Inspector General serves as the strategic thinker and subject matter expert in audits and related issues within the OIG. The Deputy Inspector General oversees auditors engaged in auditing District programs, operations and contracts relative to various District-wide activities.
 
The Audit Unit conducts audits of numerous programs and operations in Information Technology, School Operations, Business and Finance, Facilities Services, Environmental Health and Safety, and special projects such as the School Police, Personnel, Adult education, Charter Schools and Special Education. The Unit also conducts audits of contracts relative to various District-wide activities in procurement and construction. The Unit conducts its audits in accordance with Generally Accepted Government Auditing Standards, Statements on Standards for Attestation Engagements and the Federal Acquisition Regulations.

Austin Onwualu was appointed Deputy Inspector General in February 2006 after having served as an Audit Manager and Director of Contract Audit. Mr. Onwualu is originally from Oba, a coastal city in the Eastern part of Nigeria, West Africa. He is a graduate of the University of Maryland, University College with a Bachelor of Science degree in Accounting. He also graduated with an MBA in Finance from the California State University, Los Angeles. He is a Certified Public Accountant (CPA), a Certified Inspector General (CIG) and a Chattered Global Management Accountant (CGMA). Mr. Onwualu started his career as a senior auditor with Cotton & Company, CPAs, in Alexandra, Virginia. He later worked in various senior and management positions with the Defense Contract Audit Agency (DCAA), AMTRAK Office of the Inspector General and the Metropolitan Transportation Authority (MTA). His more recent assignments have been as a Staff of the Office of Enforcement, United States Securities and Exchange Commission (SEC) and Director of Contract Audit, LAUSD, Office of the Inspector General.

Peer Reviews
 
The Association of Local Government Auditors (ALGA) has conducted Peer Reviews of the OIG's Audit Units. Based on the results of each review, ALGA determined that the OIG is in compliance with Government Auditing Standards for audits and attestation engagements during the periods reviewed. 
 

Contract Audit

 

Internal Audit

 

Handbook for Contractors

 

The OIG created a Handbook for Contractors to assist LAUSD contractors in understanding applicable requirements for audits conducted by the OIG’s Contract Audit Unit and to help ease the contract audit process. The information and examples in the booklet are intended solely to provide better insight into the audit process and should not be construed as uniform mandatory guidelines. This booklet also should not be considered a substitute for the applicable rules, regulations and contractual terms, since not all requirements are contained herein. Each contractor must tailor its responses to its individual situation.

 
 
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