November 8 Audit Committee Presentation FINAL

DeKalb County Board of Education
Audit Committee Meeting
November 8, 2023
Updates & Discussion of Audit Activity

Presented by: Joel Thibodeaux, CIA – Director of Audits & Compliance
Discussion Items:
Internal Audits & Compliance
1. Initial School Audits

2. SPLOST IV & V Audit

3. ESSER Audit

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                     Initial School Audits
• Reinstituting regular school audits after 2 year hiatus due to COVID
  and changes to the organization and the accounting system.
• Scheduled to begin in January 2024, commencing with high schools.
• Initial school selections based on level of cash flow and discussions
  with the Local School Accounting unit.
• Risk assessments were distributed to Principals, Bookkeepers, and
  LSA Specialists during the last week in October.
• Internal Auditors now training on the new Munis Student Activity
  Module.
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                         Initial School Audits
• School audits will be staffed with internal employees. No contractors.
   • All internal audit staff will be cross-trained to proficiency in school audits.


• All school audits will include assessment of new processes and
  controls for cash management in the new system, sponsor activity,
  purchasing and vendor management, and reviewing support
  organization activity (boosters, PTA/PTO, etc.).
   • Other risk factors will be prioritized based on risk assessment results.
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                            Initial School Audits
                 School Audit Listing for 3rd Quarter, FY 2024 (January-March, 2024)
           Cedar Grove High School                                  Cross Keys High School
           Dunwoody High School                                      Lakeside High School
      Martin Luther King, Jr High School                              Redan High School
                                     Southwest DeKalb High School

Final order of audits will be determined following analysis of risk assessment results from each school.




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                       SPLOST IV & V Audit Update
                                   Plante Moran, PLLC
• Projected completion has been adjusted to April 2024.
• Cost to Date: $150,884 of $761,000
• SPLOST V document requests and reconciliations near completion. Work starting on
  SPLOST IV.
   •   Some processes in SPLOST IV are different from SPLOST V; Currently mapping information flow
• Second visit to retrieve documents is being planned.
   •   Much of the SPLOST IV project documentation is not digitized.
• Document review is becoming more intensive as change orders and payment
  applications are being analyzed.
   •   AECOM staff is assisting with data gathering and providing Proliance data
   •   Process documents and situational responses now being requested
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                          ESSER Audit Update
                                   FORVIS, LLP
• Started in April 2023 – Scheduled completion is February 2024
• Cost to Date: $216,996 of $877,000 project budget
• Q2 Status Summary (July – September 2023)received
• Data Collections and Analytics for CARES completed
   • Contractor visit during September clarified and accelerated document request
     responses
• Current Status:
   • Processes and SOPs now being examined
   • Onsite interviews expected to occur during November
   • Payroll Register information still pending
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                            ESSER Audit Update
                                      FORVIS, LLP
• Current Status:
   • Processes and SOPs now being examined
   • Onsite interviews expected to occur during November
   • CrossPointe Payroll Register information still pending
      • Working with DIIT on fulfilling request
   • Working through Munis contractor access issues
      • Contractors received requested training for pulling back-up out of Munis
      • IA producing documents for contractors
   • Draft report delivery is expected by "end of the year".

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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.


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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
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