Updates and Discussion of Audit Activity

DeKalb County Board of Education
Audit Committee Meeting
March 7, 2024
Updates & Discussion of Audit Activity

Presented by: Joel Thibodeaux, CIA – Director of Audits & Compliance
Discussion Items:
Internal Audits & Compliance
1. SPLOST IV & V Audit

2. ESSER Audit

3. Fleet Operations Audit

4. School Audits
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                    SPLOST IV & V Audit Update
                               Plante Moran, PLLC

• Projected completion has been set to May 31, 2024.
   • Project status meetings are now weekly
• Cost to Date: $471,290 of $761,000
• Data gathering and Analysis of SPLOST V projects managed and paid in Munis is
  near completion.
   • Working through data requirements for SPLOST IV and SPLOST V projects managed in
     CrossPointe.
• Inter-Divisional and contractor collaboration efforts are being managed through
  Audits& Compliance and Chief of Staff Office.
   • Noted improvements in turnaround time and data quality
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                       ESSER Audit Update
                               FORVIS, LLP
• Scheduled completion has been moved to May 2024
• Cost to Date: $427,625 of $877,000 project budget
• Q3 Audit Status Summary (October - December 2023)received
• Analytics for CARES completed; Data collection continues…
  • Contractor visit during December clarified and accelerated document request
    responses
  • Initiated online specialized and cross-functional “work sessions” as needed
    between contractors and internal staff to expedite data requests
  • Most remaining requests relate to payroll expenditures and related approvals
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                           ESSER Audit Update
                                    FORVIS, LLP
• Current Status:
   • Working through Munis contractor access issues
      • DIIT and Munis contractor team engaged in resolution
   • Draft report is being developed as data is collected and analyzed
   • Draft report delivery is expected late April 2024 with final report delivered in
     May 2024, contingent upon DCSD’s response to draft report.




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                          School Audits
• Audits started in January 2024 are all in the reporting phase with
  March 15 deadlines for providing initial reports and scheduling exit
  conferences.
• Second round of audits initiated during the week ending March 1.
• Internal Audits team reports that full cooperation and access is being
  provided by principals and school staff thus far.
• Testing and monitoring of Time and attendance in Munis has been
  added to the audit scope.
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                              School Audits

        School Audit Listing for 3rd Quarter, FY 2024 (January-March, 2024)

Southwest DeKalb High School - Reporting      Dunwoody High School - Initiated

    Lakeside High School - Reporting          Cedar Grove High School - Initiated

     Redan High School - Reporting              Lithonia High School - Initiated




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                       Fleet Services & Inventory
• An audit of Fleet Services operations and a full fleet inventory was resumed
  in November 2023.

• The scope of this audit includes:
   • Vehicle Purchases – includes school buses, facility service trucks and vehicles, public
     safety patrol vehicles, and vehicles for administrative use
   • Fuel – Purchase contract management, fuel distribution management and access
     procedures
   • Vehicle Maintenance – Inspection, maintenance scheduling, emergency SOPs, Parts
     management
   • Vehicle Disposal procedures
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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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