Agenda Item
1. Audits Currently In Progress
Summary: Presented by: Dr. Joel Thibodeaux, Director of Audit & Compliance, Office of Audit & Compliance
DeKalb County School District
SPLOST IV and SPLOST V Audit Update – March 1, 2024
Themes and Observations:
1) SPLOST IV and V testing is currently behind schedule; Plante Moran is currently aiming for a completion date of 05/31/2024 versus 04/30/2024 as was communicated on March 12th. DCSD staff must conclude existence of pre-
Munis purchase orders prior to 3/8/2024 to maintain current timelines. Delays in obtaining audit documentation or response to questions may result in further delays.
2) Missing or incomplete accounting information
a) Lack of general ledger detail and incomplete accounting documentation for all SPLOST IV and V expenditures
b) Lack of documentation for SPLOST expenses prior to Munis implementation (all of SPLOST IV and a portion of SPLOST V)
3) Lack of defined policies regarding SPLOST expenditures
4) Consistent pattern of decentralized documentation practices
5) Prolonged response times from DCSD team members inhibiting progress. Improvement in response times has been seen in February.
6) Three-way match (agreement between purchase order, receiver, and invoice) process was not in place until 2022
7) In instances where a purchase order was not recorded in Munis, DCSD policy requires an “after-the-fact” purchase order be provided. In many cases, the “after-the-fact” purchase order has been unable to be located.
8) Of the 84 projects reviewed, Plante Moran noted 47 did not have at least 5 evaluators. It was also noted a consistent rotation between AECOM and DCSD having a majority on the selection teams.
9) Due to the remaining portion of support being paper based, remaining testing of SPLOST IV and V will require increased effort from DCSD personnel and Plante Moran
Workstream # Key Milestones Planned Revised Status Tasks performed to date Next steps R/Y/G
Completion Completion
Date Date
1 SPLOST Expense List 5/31/2023 3/31/2024 In process Constructed SPLOST IV and SPLOST V general ledger Remaining ~58 transactions pending
Preparation (SPLOST IV detail. Identified 18,521 transactions for testing identification of vendor by DCSD staff
and SPLOST V)
2 Forensic Analysis (SPLOST 2/28/2024 4/30/2024 In process 400 vendors identified as receiving SPLOST funding. PM PM team to perform intensive research on 34
IV and SPLOST V) identified 160 based on risk factors and conducted further vendors including address matching, as well as
research. Of the 160, 34 have been identified for further review of invoices, contracts, and email
intensive research. correspondences.
3 SPLOST V Detail Testing 12/31/2023 3/31/2024 In process ~$210m of SPLOST V expenses have been reviewed. Average response time from DCSD staff of under 2
Of the 144 open items communicated on 1/26, 46% remain business days to PM inquiries required to meet
unresolved. revised target completion date.
DSCD staff to locate SPLOST V documentation
from expenses recorded in Crosspoint.
4 SPLOST IV Detail Testing 2/29/2024 TBD Not N/A – SPLOST IV documentation was requested DCSD staff to locate SPLOST IV documentation.
Started beginning in May 2023. DCSD staff have been unable to Upon providing to PM, a revised overall project
locate SPLOST IV documentation. completion date will be determined.
5 Control Evaluation 10/31/2023 Complete Complete Completed process walkthroughs for 18 key controls Workstream complete
identified
6 Change Order Evaluation 12/31/2023 3/31/2024 In process Of the 169 SPLOST V change orders identified, 30 have PM to perform further investigation for selected
been selected for testing. PM has identified 17 change change orders.
orders for further investigation.
7 Bid Tally Sheet Evaluation 12/31/2023 3/31/2024 In process Bid tally sheets have been obtained for 100% of Plante Moran to perform analysis over SPLOST
projects across SPLOST IV and SPLOST V. PM has IV selection team composition.
reviewed adherence to selection team composition for
SPLOST V.
Green – On schedule, no issues; Yellow – Running late, revised completion date; Red – Needs management attention; Blue – Complete