Mr. Diijon DaCosta, Board Chair
Mrs. Deirdre Pierce, Vice Chair
Mrs. Anna Hill
Mrs. Whitney McGinniss
Mrs. Allyson Gevertz
Mrs. Vickie B. Turner
Dr. Devon Horton, Superintendent Dr. Joyce Morley
FS 2022-001 Strengthen Oversight of the Information System Conversion
Internal Control Impact: Significant Deficiency
Compliance Impact: None
Repeat of Prior Year Finding: FS 2021-001
Description:
The DeKalb County Board of Education (School District) should strengthen oversight of its information system
conversion from its legacy human resources/payroll (HR/Payroll) and financial system to its new financial system.
Corrective Action Plan:
The District has time-lined multiple corrective actions and increased efforts to fully implement the Financial
Management Information System (FMIS).
Planned actions include:
• Identify a project manager responsible for overseeing the full implementation of the FMIS
• Provide necessary resources such as staff augmentation and vendor subject matter experts to support the
project manager.
• Segment the remaining tasks into detailed, yet manageable pieces of work that can be met within an
achievable timeline.
o Phase I (October 15, 2023) – transition all twelve-month employees into the FMIS.
o Phase II (January 15, 2024) – transition all ten and eleven-month employees into the FMIS.
o Phase III (April 15, 2024) – transition all part time and additional pay into the FMIS
• Facilitate the development of new standard operating procedures to support business processes within
the FMIS for Human Resources, Finance, and Payroll Departments.
• Implement a communication plan to ensure all employees impacted in this FMIS conversion are aware of
necessary activities and have necessary support.
• Provide effective and transparent project progress reporting. Assemble an Executive Committee (Chief
Financial Officer, Chief Human Resources Officer, Chief Information Officer, Chief Operations Officer, and
Chief of Staff) with Superintendent oversight to ensure project governance and consensus on all project-
related decisions.
Estimated Completion Date: June 2024
Contact Person: Monika Davis, Chief Information Officer
Telephone: 678-676-1210
E-mail: Monika_Davis@dekalbschoolsga.org
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Byron Schueneman, Chief Financial Officer:
DCSD has engaged and contracted with Toni Lyons to be the Project Manager. She works closely with Tyler’s
Implementation Specialist, Brian Williams. Together they lead the “ERP Team” that meets in person 4 to 5 times a
week (all day 8-5). Both Toni Lyons and Brian Williams meet weekly with the ERP Leadership team on Thursday’s.
This team consists of the CFO, CIO, CHRO and COO.
Phase I is now complete. Payroll for all 12-month staff was transitioned on 10/15/2023 and is currently being paid
out of Munis. Although the crossover was a monumental success, there were several challenges that we
encountered during the transition. Including, but not limited to:
• Direct Deposit Information
• Health Insurance Premiums
• State and Federal Tax Withholdings
• Time and Attendance
• Integrations
As we have worked through the various challenges, the ERP Leadership team has made the following
adjustments to the overall project timeline:
• Phase II - Implementing Munis “Time and Attendance” module has been pushed up from March
15th, to January 15th. Converting time and attendance (accrual balances for time off or extra pay
for overtime etc..) from Crosspointe into Munis presented unanticipated challenges that
continue to plague the ERP team. The data was not easily convertible and the movement from
one system to another is cumbersome and labor intensive. Transitioning to Munis Time and
Attendance will both streamline the process and be one less hurdle to cross down the road.
• Phase III - The transition for 10 and 11 month employees from Crosspointe into Munis has been
delayed from January 15th to March 15th. The ERP Leadership team believes the immediate focus
needs to be time and attendance. Once it is rolled out and timekeepers are trained and the new
system is operational, Phase III will only need to focus on bringing over base pay for 10- and 11-
month employees.
Audit Committee Update 3-7-2024- Provided by Byron Schueneman, Chief Financial Officer:
Both Toni Lyons, Project Manager and Brian Williams, Tyler’s Implementation Specialist have maintained
their commitment to completing this project. The ERP team continues to meet 4-5 days a week and the
ERP Leadership team meets every Thursday.
• Phase I is complete. The team has made substantial progress on the issues identified. Tax issues
have been resolved and W-2s were prepared and distributed successfully out of Munis for 12-
month employees. The team is also materially complete with all integrations. There are several
dozens of state reports, third party reporting, payment remittances and other communication
protocols that have been worked out. Our flexible benefits, Georgia Breeze / DOAS, still needs
some work.
• Phase II is also complete. This was a HUGE lift that went off relatively quietly. Time and
attendance, as well as all sick and vacation leave accruals for 12-month employees are now
functional in Munis.
• Phase III, the conversion of 10- and 11-month employees over to Munis, is on track to be
completed by June 30th. The team has begun parallels using a small subset of the larger group.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Subsequent payrolls will test all remaining employees. The goal is to mirror CrossPointe payroll
with the test payroll from Munis before May. The ERP team is currently well resourced and all
signs are pointing towards a successful transition in June.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FS 2022-002 Strengthen Information Technology General Controls
Internal Control Impact: Significant Deficiency
Compliance Impact: None
Repeat of Prior Year Finding: FS 2021-002
Description:
The DeKalb County Board of Education (School District) should strengthen logical access controls over its financial
and human resource/payroll (HR/payroll) systems.
Corrective Action Plan:
The District’s Division of Information and Instructional Technology (DIIT) has made corrective actions to ensure
logical access control procedures and recertification processes operate appropriately.
To support this effort, the Division of Information and Instructional Technology will:
• Update and strengthen general controls for system governance, management, and configuration. This
includes reviewing, updating, and enforcing change control policies to ensure appropriate monitoring for
system integrity.
• Update and strengthen logical access controls which includes enhanced management verification and
approval as well as appropriate oversight by the District’s Finance Division and Audits and Compliance
Department.
• Establish a quarterly, user access recertification process for both the legacy and new ERP system based on
division management approval and user role-based fiduciary responsibility.
• Expand staffing model to facilitate ongoing ERP system governance, support, and sustainability.
• Develop ongoing, coherent, and clear communication to district leadership and impacted staff regarding
Information Technology policies and procedures.
The District will continue to work aggressively to sunset the legacy ERP system and completely migrate
to the new ERP system. Considering the legacy ERP system has technical limitations that prevent some
of the recommended controls, the District will continue to implement manual processes on a quarterly
basis to help with risk mitigation.
Estimated Completion Date: June 2024
Contact Person: Monika Davis, Chief Information Officer
Telephone: 678-676-1210
E-mail: Monika_Davis@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Monika Davis, Chief Information Officer:
DCSD’s Division of Information and Instructional Technology (DIIT) continues to strengthen general controls for
system governance, management, and configuration.
• Change control policy has been reviewed and updated. The change request process has been shared with
impacted stakeholders.
• Considering Munis is in production, the system’s configuration is being documented and locked down.
Changes at this point must go through the change management process.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
• Logical access controls continue to be a focus with the last recertification audit of all users occurring in
June 2023. The next audit will occur in January 2024. However, the district continues to enforce ongoing
access request process to monitor day to day changes.
• The staffing model for DIIT continues to evolve with the plans to add two ERP Analysts positions. This is a
new position with duties that have been developed to accommodate the transition from the legacy
system IT support needs to those needed with a cloud solution.
• The district’s IT Security policy has also been drafted to further provide necessary governance and support
for logical access, data governance, and system governance. This policy is expected to be brought before
the BOE for approval in Spring 2024.
Audit Committee Update 3-7-2024- Provided by Monika Davis, Chief Information Officer:
DCSD’s Division of Information and Instructional Technology (DIIT) continues to strengthen general controls for
system governance, management, and configuration.
• Comprehensive analysis of Munis system configuration and monitoring will remain a priority as we near
the end of the implementation in June 2024. Change management remains in place to govern all changes.
• User recertification audits are occurring regularly, with the latest audits completed in June 2023 and
January 2024. The next audit will occur in March 2024. Role-based access and identity fine-tuning
continues through ongoing collaboration among DIT, Finance, and HR to ensure appropriate rights are
assigned to appropriate staff.
• The district’s IT Security policy, which will provide necessary governance and support for logical access,
data governance, and system governance is being reviewed by critical parties and prepared for
submission to the board approval. This policy is expected to be brought before the BOE for approval at
the July 2024 meeting.
• Staffing additions for DIIT have included two new Business Applications Specialists. These positions will
provide application-level support for Munis users. The acquisition of the ERP Analyst positions is in
progress. These positions will work closely with the functional divisions (HR and Finance) to meet
strategic business needs.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FS 2022-003 Internal Control Procedures
Internal Control Impact: Significant Deficiency
Compliance Impact: None
Description:
The accounting procedures of the School District were insufficient to provide adequate internal controls over
multiple control categories.
Corrective Action Plan:
The District will review current finance practices to strengthen internal controls, policies, and procedures and
ensure adherence through improved monitoring.
Plan actions include:
• Update and strengthen standard operating procedures for
o Treasury management and bank reconciliations,
o General billing, invoicing, and revenue recognition,
o Accounts payable and expense recognition,
o Journal entries, and
o Capital asset processing.
• Provide continuous training to all District employees to ensure adherence to internal controls, policies,
and procedures.
• Review and clean-up transaction activity and balances booked to funds not aligned to the State Chart of
Accounts.
• Develop a general ledger month-end close checklist which includes a listing of journal entries,
reconciliations, monitoring and other clean-up activity to be performed monthly.
• Develop a year-end close checklist with due dates for tasks, reviews, and reconciliations necessary to
ensure a timely closeout and accurate financial reporting.
• Engage other audit services to perform the District’s annual audit, and deliver results by December 31st of
each year. This will allow sufficient time for change implementation prior to next audit.
Estimated Completion Date: June 2024
Contact Person: Byron Schueneman, Chief Financial Officer
Telephone: 678.676.0133
E-mail: Byron_Schueneman@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Byron Schueneman, Chief Financial Officer:
DCSD has engaged and contracted with Dr. Libby Whitaker, a school system and governmental financial
consultant, to develop and document each standard operating procedure (SOP) noted above. The goal is
for her to complete a minimum of two per month and have all SOP’s completed by the end of the fiscal
year.
We recently lost our accounting manager and have promoted Thomas Lowrey to Accounting Manager II.
With his assistance we have closed out and cleaned up activity in the fiduciary fund range. We also
reviewed and cleaned up historical balance sheet data, as well as reconciled each federal program fund
prior to FY2023 year-end close.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Audit Committee Update 3-7-2024- Provided by Byron Schueneman, Chief Financial Officer:
Standard operating procedures continue to be documented by Dr. Libby Whitaker, external contractors
assisting us with the implementation of capital assets and inventory management and internal staff.
Our Director of Reporting position is still vacant and posted. This position will be responsible for
developing a financial reporting calendar with specific tasks and deadlines for various parts of the
financial statement preparation process (ex: capital assets, long term debt, pension reporting, balance
sheet and cash confirmations etc…).
Mauldin and Jenkins is in the midst of finalizing our FY23 financials and working diligently on the audit.
The timing has been delayed due to this being the initial year of the relationship, our challenge filling the
Director of Reporting role, as well as other competing initiatives such as the SPLOST and ESSER forensic
audits, the ERP conversion for payroll and the ERP conversion for all student activity account modules at
all schools.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FS 2022-004 Strengthen Controls over Employee Compensation
Internal Control Impact: Significant Deficiency
Compliance Impact: None
Repeat of Prior Year Finding: FS 2021-003
Description:
The School District’s policies and procedures were insufficient to provide adequate internal controls over the
employee compensation process.
Corrective Action Plan:
Management shall review, develop and implement internal controls and other processes regarding supplements
and other compensation. The process will outline document retention and improve the precision of leave
reporting.
Planned Actions Include:
• Supplements and other compensation:
o Develop policy to address employee supplements and pay for extra work. Policy (GBA) was
created and implemented for supplemental pay. This policy requires Superintendent or designee
approval for supplements and pay for extra work.
o Review and obtain appropriate documentation for current supplements.
o Monitor new supplements and pay for extra work via Human Resources document review and
verification.
o Management shall review and monitor frozen-scale employees to ensure policy is followed and
appropriate approvals are completed. A plan to return these employees back to a step structure
shall be prepared and communicated to the employee.
• Compensated Absences
o Review policy GBRI for appropriateness and employee leave banks for excessive or negative leave.
o Amend leave reporting practices to ensure employees cannot accrue more than the maximum
allowable leave.
Estimated Completion Date: June 2024
Contact Person: Dr. Tekshia Ward-Smith, Human Resources Administrator
Telephone: 678-676-0094
E-mail: Tekshia_M_Ward-Smith@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Dr. Ward-Smith, Human Resources Administrator:
DCSD has created a Supplemental Pay Policy which was approved by the Board of Education on September 2022.
This policy places structure around any supplemental pay awarded to employees, including executive leaders. To
date there are less than 5 employees who have been approved for supplemental pay for FY24.
Employees who are on frozen steps received notification in May 2023 that they would not receive any BOE
approved increases if their salaries exceeded the salary scale they were on. Communication was provided through
FAQs and a personalized letter. Due to the 6% increase to all schedules and moving paraprofessionals to schedule
108, all paras were moved on schedule. Any employee who remains will not receive an increase in pay until the
approved schedule for their position catches up to the salary step where the person should be placed. Follow-up
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
communication will be forwarded prior to May 2024 to impacted employees as a reminder of their frozen
placement which is above the maximum compensation for the position.
Audit Committee Update 3-7-2024- Provided by Dr. Ward-Smith, Human Resources Administrator:
Supplements and other compensation:
In September of 2022, the Board of Education approved an amendment to Board Policy GBA: Professional
Personnel Compensation Guides and Contracts. The policy amendment places structure around any supplemental
pay awarded to employees, including executive leaders. As of February 2024, 11 employees have received approval
for supplemental pay for FY24.
Due to the 6% COLA and step increase to all schedules for FY2024, most employees whose salary exceeded the
step and grade placement were placed on schedule. In May 2024 any remaining employees with a salary placement
above the maximum compensation for the position will be notified that they will not receive an increase in pay until
the approved schedule for their position catches up to the salary step where the person should be placed.
Compensated Absences:
Finance and Human Resources are working to propose an amendment to Board Policy GBRI: Professional
Personnel Personal Leaves and Absences in the coming months.
“Full-time, twelve-month employees who have completed a minimum of ninety days of service in the District will
earn ten days of vacation per year during the first five years of continuous employment. During each additional
one-year period of continuous service, the employee earns one more day of vacation than that earned the preceding
year, not to exceed twenty days of vacation per year. Unused vacation days may be accumulated up to a maximum
of thirty days in addition to vacation earned during the current year of service, but no more than one-half of the
earned but unused vacation of the previous year may be accumulated. If separation occurs, the employee will be
paid for all accumulated, unused vacation. All requests for vacation leave must be submitted, in writing, to the
employee’s principal or supervisor at least two weeks prior to the requested leave date. The employee’s principal or
supervisor has the right to approve or deny the employee’s request for vacation leave.”
The current version that will be brought to the board recommends changing the highlighted portion of the policy
above, to: “Employees are encouraged to take vacation annually. The maximum amount of unused vacation that
may be accrued at any point is forty-five (45) days. Any leave balance more than forty-five (45) days is forfeited at
the end of each pay period. Upon retirement/resignation, employees will be paid for no more than forty-five (45)
days of unused vacation.”
The proposed change simplifies the policy, aligns us closely with the state, and eases the administrative
complexity. We look forward to presenting this change to the board and receiving feedback from our
stakeholders. The goal is for this change to be effective by the start of the new fiscal year, July 1st.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FA 2022-001 Improve Budgetary Controls over Expenditures
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs / Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: Georgia Department of Education
AL Number and Title: COVID-19 84.425D – Elementary and Secondary
School Emergency Relief Fund
Federal Award Number: S425D210012 (Year: 2021)
S425D200012 (Year: 2020)
Questioned Costs: $62,747.69
Description:
A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program
revealed instances in which expenditures had not been properly approved by the pass-through entity.
Corrective Action Plan:
The School District will review current internal control procedures related to the ESSER program expenditures.
Additionally, the School District will ensure all ESSER fund users receive its policies and procedures to ensure
allowable expenditures are approved through the Consolidated Application process before spending federal
funds. The Program management in collaboration with Division of Finance implements a monitoring process to
ensure control procedures are followed.
• Ongoing Training: The School District will increase training on federal grant compliance requirements and
internal controls and procedures. The topics will cover intent of grant, allowable uses of ESSER grant
funds, prior approval requirements of potential expenditures, required documentation for review and
approval process, requirement that all potential expenditures be approved in the Consolidated
Application and deemed allowable before spending of federal funds.
• Workflow Improvements: Review and approval workflow for expenditures will be strengthened to ensure
review and approval by Office of Federal Program and Division of Finance. The School District continues
to strengthen monitoring on internal controls through workflow improvements.
• Budget Monitoring Improvements: To ensure the ESSER programs are prepared for audits, a full
reconciliation will be performed to ensure expenditures are approved through the Consolidated
Application budget approval process.
Estimated Completion Date: June 2024
Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs
Telephone: 678-536-6648
E-mail: Myisha_Warren@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Dr. Myisha Warren, Executive Director of Federal Programs:
• Ongoing Trainings: DCSD has provided trainings to the Summer School Academy Committee and
districtwide department leaders and support staff, school-based staff (Content Area Coordinators,
Directors, Executive Assistants, Principals, Area Superintendents, Executive Administrators, teachers,
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Assistant Principals, Bookkeepers. The training agenda included learning the intent of the grant,
allowability and uses of the funds, required documentation pre-approvals, reviews and approvals and
budget approval process steps prior to spending.
• Workflow Improvements: DCSD is continuously working on improving the workflow requirements by
submitting Help Desk tickets to correct issues when they occur.
• Budget Monitoring Improvements: DCSD has submitted ESSER II-Program 4180 budget amendments and
is submitting the ESSER III- Program 4190 budget amendment for the Consolidated Application budget
approval process and will upload amendments, when needed, to ensure proposed expenditures are
approved prior to spending.
Audit Committee Update 3-7-2024- Provided by Dr. Myisha Warren, Executive Director of Federal
Programs:
• N/A ~ corrective action implemented previously.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FA 2022-002 Improve Controls over Indirect Costs
Compliance Requirement: Activities Allowed or Unallowed
Allowable Costs / Cost Principles
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: Georgia Department of Education
AL Number and Title: COVID-19 84.425D – Elementary and Secondary
School Emergency Relief Fund
COVID-19 84.425U – American Rescue Plan
Elementary and Secondary School Emergency Relief Fund
Federal Award Number: S425D210012 (Year: 2021)
S425U210012 (Year: 2021)
Questioned Costs: $559,442.53
Description:
The School District charged indirect cost expenditures to the Elementary and Secondary School Emergency Relief
Fund program in excess of the maximum amount allowed.
Corrective Action Plan:
The School District will strengthen Finance internal controls, policies and procedures and ensure adherence
through improved monitoring.
• Ongoing Training: The School District will increase training on Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance), Section 200.303 – Internal Controls. Additionally, training will be
given on provisions included in the Uniform Guidance, Section 200.403 – Factors Affecting Allowability of
Costs. Training will also cover, GaDOE’s manual on Financial Management for Georgia Local Units of
Administration (FMGLUA).
• Internal Control Procedure Improvements: The School District will ensure ledger entries are accurate and
all control procedures are being followed.
• Questioned Costs: The expenditures will be moved to the correct ESSER account.
Estimated Completion Date: June 2024
Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs
Telephone: 678-536-6648
E-mail: Myisha_Warren@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Dr. Myisha Warren, Executive Director of Federal Programs:
DCSD has moved the said expenditures to the correct account. Finance department is attending trainings on
Uniform Guidance on allowability of costs and Financial Management for Georgia Local Units of Administration
(FMGLUA) at the Carl Vinson Institute (to be redelivered upon completion) to ensure ledger entries are accurate
and all control procedures are followed. Additionally, Finance conducts monthly monitoring trainings on
allowability of uses of funds and regular update training sessions for districtwide bookkeepers.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Audit Committee Update 3-7-2024- Provided by Dr. Myisha Warren, Executive Director of Federal
Programs:
• N/A ~ corrective action implemented previously.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
FA 2022-003 Improve Controls over Equipment
Compliance Requirement: Equipment and Real Property Management
Internal Control Impact: Significant Deficiency
Compliance Impact: Nonmaterial Noncompliance
Federal Awarding Agency: U.S. Department of Education
Pass-Through Entity: Georgia Department of Education
AL Number and Title: COVID-19 84.425D – Elementary and Secondary
School Emergency Relief Fund
COVID-19 84.425U – American Rescue Plan
Elementary and Secondary School Emergency Relief Fund
Federal Award Number: S425D210012 (Year: 2021)
S425U210012 (Year: 2021)
S425D200012 (Year: 2020)
Questioned Costs: None Identified
Description:
The policies and procedures of the School District were insufficient to provide adequate internal controls over
equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief
Fund program.
Corrective Action Plan:
The School District will maintain an equipment listing that includes all required information to identify the
equipment, its status, cost, location, and ultimate disposal data. A physical inventory of equipment will be
performed once every two years and the management will implement the monitoring to ensure control
procedures are followed.
• Ongoing training: The School District will ensure all equipment inventory monitors are trained in
maintaining accurate inventory as per Federal Uniform Guidance and guidance available from GaDOE.
The topics covered will include reconciliation of results of the physical inventory to reflect accurately on
property records.
Estimated Completion Date: June 2024
Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs
Telephone: 678-536-6648
E-mail: Myisha_Warren@dekalbschoolsga.org
Audit Committee Update 11-8-2023- Provided by Dr. Myisha Warren, Executive Director of Federal Programs:
DCSD has scheduled two meetings (FALL 23 and SPRING 24) to provide guidance to district staff regarding real
property management and the physical inventory of items purchased with ESSER funds. The guidance will focus
on the acquisition, tracking inventory log), disposal, and use of equipment. This will ensure that there are
adequate safeguards to prevent loss, damage, or theft of the property, including real property, equipment, and
pilferable items.
Audit Committee Update 3-7-2024- Provided by Dr. Myisha Warren, Executive Director of Federal Programs:
• N/A ~ corrective action implemented previously.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org