November 8, 2023 audit committee meeting

                           AUDIT COMMITTEE MEETING
                                    OF THE
                       DEKALB COUNTY BOARD OF EDUCATION

                                       November 8, 2023

The DeKalb County Board of Education held its Audit Committee Meeting Wednesday,
November 8, 2023.

Mrs. Anna Hill, 2023 Audit Committee member convened the meeting at 1:04 p.m. and noted
the following were in attendance; Ms. Whitney McGinniss, Board Member - District 2, Mr.
Diijon DaCosta, Sr. Board Chair. Community Advisors, Mr. Dennis Allen, Mr. Russell Fincher,
and Ms. Gena Major attended the meeting virtually.

Also in attendance were Dr. Devon Q. Horton, Superintendent, Ms. Melanie, Slaton, General
Counsel, Mr. Joel Thibodeaux, Director of Audits and Compliance, Mr. Byron Schueneman,
Chief Financial Officer, Mr. Elijah Palmer, Director of Organizational Effectiveness, and Ms.
Carolyn Lloyd, Executive Director of Board Operations. Other non-participatory district leaders
attended the meeting virtually. Mrs. Deirdre P. Pierce, Audit Committee Chair joined the
meeting at 1:16 pm.

ACKNOWLEDGEMENTS
Dr. Devon Q. Horton extended greeting and gave a brief overview of the meeting.

DISCUSSION ITEM(S)

   1. Dr. Joel Thibodeaux, Director of Audits & Compliance, Office of Audit & Compliance
      presented Initial School Audits.

   2. Mr. Byron Schueneman, Chief Financial Officer, Division of Finance presented FY 2022
      Annual Financial Audit Corrective Action
      a. In-depth status report; clearance letters issued to date, etc.

   3. Mr. Byron Schueneman, Chief Financial Officer, Division of Finance presented FY 2023
      Annual Financial Audit
      a. Status – start date of field work, timing of major milestones, etc.

   4. Dr. Joel Thibodeaux, Director of Audits & Compliance, Office of Audit & Compliance
      presented SPLOST IV and V audit
      a. Status; total cost of the work compared to the amounts approved by the Board of
          Education; work product, anticipated completion date and any foreseeable delays, if
          any; and once the audits are completed, what can our District and Board of Education
          look forward to, etc.

   5. Dr. Joel Thibodeaux, Director of Audits & Compliance, Office of Audit & Compliance
      presented ESSER Audit
DeKalb Board of Education
November 8, 2023
Page 2 of 2

       a. Status; total cost of the work compared to the amounts approved by the Board of
          Education; work product, anticipated completion date and any foreseeable delays, if
          any; and once the audits are completed, what can our District and Board of Education
          look forward to, etc.

DISCUSSION

RECOGNITION OF OUR 2022-2023 COMMUNITY ADVISORY MEMBERS
Mr. DaCosta, Sr., Board Chair took a moment to express gratitude to the 2022- 2023 Community
Advisor Members and to read a Certificate of Appreciation to recognize their dedicated
attendance and valuable service.

   1. Ms. Gena Major
   2. Mr. Russell Fincher
   3. Mr. Dennis Allen

Superintendent, Dr. Devon Horton, Mrs. Hill, and Mrs. Pierce also expressed their gratitude to
the Community Advisors.

ADJOURN
Mrs. Pierce adjourned the November 8, 2023, Audit Committee meeting at 2:46 pm.


The following Goals were met:
Strategic Goal Area II: Stakeholder Engagement and Communication
Strategic Goal Area V: Organizational Excellence



_______________________                    ____________________________
Secretary Ex-Officio                       Chair