DeKalb County Board of Education
Audit Committee Meeting
August 9, 2023
Year to Date Updates
Presented by: Joel Thibodeaux, CIA – Director of Audits & Compliance
Policy DID-E(1) – Internal Audit Charter
• Adopted in March 2022 to define the functions and authority of the
Internal Audit Function, which is conducted by the Office of Internal
Audits & Compliance.
• Establishes Internal Audits as both a governance and management
function, providing assurance to the Superintendent and the Board of
Education that the Districts processes and practices are compliant
with applicable policy, rules, and laws.
• Outlines the functions, authority, and accountability of Internal
Audits; Identifies our standards and commits us to quality assurance
and improvement within our own work.
2
Role of the Internal Audit Function
• Internal Audits functions independently of other functions within District
management, including the Division of Finance.
• Internal Audits provides objective assessment and evaluation of the
effectiveness of internal controls within our financial and business
practices.
• Internal Audits provides advisement and assistance to other business and
operational areas upon request, and sometimes proactively, as the
functional environment changes, when new processes and practices are
initiated, or when results don’t meet management’s satisfaction or
expectations.
3
Involvement with the Division of Finance
• IA and Finance share information, but one area does not generally
impact daily operations of the other.
• IA provides support during the annual financial audit as requested by
DOAA through Finance.
• School Audits are a collaborative effort involving Internal Audits and
the Local School Accounting department within Division of Finance.
• Re-engagement is in the planning stages following 2-year hiatus
• Effective communication between the CFO and IA Director aimed at
avoiding duplication of efforts and adding value to the District’s
business operations.
4
Internal Audits Reporting
• The results of Internal Audit engagements from the Audit Plan,
requested by District management, or initiated by the Director of
Internal Audits are shared in audit reports.
• Audit reports from assessment or consultative engagements are available for
BOE review when requested from the Superintendent.
• These audit reports are also subject to Open Records Requests.
• The BOE, through the Audit Committee, may request audits with the
Superintendent’s approval. Results may be reported directly to the
Superintendent and Audit Committee.
5
Internal Audits Reporting, continued
• Audit reports for investigative engagements normally remain confidential.
• The Superintendent has discretion to share findings with the BOE or Audit Committee.
• If an investigation results in findings of criminal conduct, the audit report is provided to
the District Attorney along with workpapers as evidence in the event a decision is made
to prosecute.
• Internal Auditors may be called as expert witnesses.
• When it is determined that there are no legal reasons for the audit report to
remain confidential, the report can be subject to Open Records requests, but
will be subject to review and possible redaction by internal legal staff to
protect employee or student rights to privacy.
6
Annual Audit Schedule
• Beginning in FY2023, the Annual Internal Audit schedule is built based
on results of the District-wide Risk Assessment.
• The FY2024 Risk Assessment is scheduled for completion in
September 2023; the FY2024 Audit Schedule will be built from those
results.
• Audit Engagements remaining from FY2023 schedule are DIIT Device
Inventory, Fleet Operations Purchasing and CrossPointe Payroll
Operations.
• All are performance audits which may include estimates of financial impact
• None of these engagements involve capital outlay or spending
7
ESSERS Comprehensive Audit Status Update
FORVIS, LLC
• Started in April 2023 – Scheduled completion is February 2024
• Quarterly Status Summary received
• Contract addendum requiring a written audit report and stipulating a
new timeline signed last week
• Current Status:
• Data Collections and Analytics completed as of July 31
• Forensic Team Review is underway
• Audit selections and interview scheduling requests expected by August 21
• Interviews will be scheduled and conducted by a FORVIS team member
located in the Atlanta area
8
ESSERS Audit Revised Timeline
FORVIS, LLC
• Revised projected timeline for completion of the ESSERS
Comprehensive (Forensic) Audit:
• Data submissions completed as of August.
• Initial draft audit report scheduled to be delivered in
November 2023.
• Timeline could be affected by DCSD staff availability for
interviews and follow-up to sampling requests.
• Final report collaboration begins in December 2023.
• Planning and approval for ongoing monitoring in December
2023 and January 2024.
• Final Report presentation to BOE anticipated in February
2024.
9
ESPLOST IV & V Comprehensive Audit Update
Plante Moran, PLLC
• Available project information from Operations has been obtained.
• Project spend is being reconciled – 190 of 260 projects completed
• P-M team is working with DCSD staff to substantiate remaining variances
• Follow-up requests are being tracked by Internal Audits
• Plante Moran forensic team will visit during the week of August 28
• Meeting requests for Process walkthroughs have been delivered; 6 meetings
with Operations, Procurement, and Finance process teams occurring August
28-30 at Sam Moss Center.
• Projected delivery is 3rd Quarter of FY2024 (Feb-Mar 2024)
10
TeamMate + Audit Management
• Purchase approved by BOE in January 2022
• Deployed in July 2022 as SaaS cloud based solution. Currently in Year
2 of use with excellent results. Still expanding into full usage.
• Purchase included TeamMate Analytics (Excel add-on) for advanced
data analysis
• Consultant on Demand hours were included in the purchase for large
issue support
• FY2022 spend = $69,847; FY2023 spend = $34,460
• Increased digital capacity and analytical proficiency projected to save
on headcount
11
Project Spending to Date – per Touchpoint Munis
S2K Consulting, Inc. – Telecommunications Billing Review Services:
$322,523.81
FORVIS, LLC – ESSERS Comprehensive Audit:
$13,809.31
Plante Moran, PLLC – ESPLOST IV & V Comprehensive Audit:
$77,530.00
12
Follow-Up Questions or Concerns?
Audit Committee Requests for Additional Information
Office of Internal Audits & Compliance
Joel B Thibodeaux, CIA – Director
joel_b_thibodeaux@dekalbschoolsga.org
13