DCSD Update of Internal Audit Activity April 11, 2024

DeKalb County Board of Education
Audit Committee Meeting
April 11, 2024
Update of Internal Audit Activity

Presented by: Joel Thibodeaux, CIA – Director of Audits & Compliance
                         ESSER Audit Update
                                 FORVIS, LLP
• Scheduled completion has been moved to May 2024
• Cost to Date: $519,201 of $877,000 project budget
• Q3 Audit Status Summary (October - December 2023)received
• Current Status:
  • Working through final information requests related to approval workflows in
    materials procurement and payroll reclassifications
  • 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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                           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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                       SPLOST IV & V Audit Update
                                    Plante Moran, PLLC
• Projected completion remains May 31, 2024.
    •   Project status meetings are now weekly
• Cost to Date: $668,897 of $761,000
• Change Order request of $320,000 presented and submitted for approval
    •   Additional manpower hours needed for document collection and analysis
    •   Total budgeted expense: $1,081,000
• 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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                             School Audits
• Audits were completed at SW DeKalb and Redan High Schools.
   • Audit reports were transmitted to Principals and the HS Area Office.
   • Lakeside HS required expanded scope. Additional analysis and reporting
     underway.
• Audits at Cedar Grove, Dunwoody, and Lithonia High Schools were
  initiated during March.
   • Full cooperation is being reported from the field
• Finance has provided the Internal Audits team will full data access to
  Munis Student Activity and archived SchoolBooks data – enhancing
  IA’s ability to retrieve and analyze school financial activity.
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                          School Audits

                 Current School Audit Listing for FYTD 2024
Southwest DeKalb High School – Exit     Lithonia High School – Fieldwork near
              Mtg                                    completion
                                         Dunwoody High School – Fieldwork
   Redan High School – Exit Mtg
                                                     ongoing
                                        Cedar Grove High School – Fieldwork
 Lakeside High School - Reporting
                                                     ongoing


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                           Fleet Services & Inventory
• Delivery of the draft report on Inventory is scheduled for April 30, 2024.
• Audit Area Updates:
   • Vehicle Purchases –
      • Other departments purchasing vehicles: Plant Services, Public Safety, Transportation, Superintendent’s
        Office
      • Departmental fleet managers interviewed regarding procurement procedures
      • Vehicle inventory being reconciled to Munis
   • Fuel – Purchase contract management, fuel distribution management and access
     procedures
   • Vehicle Maintenance – Completed interviews with service advisors and currently evaluating
     maintenance scheduling, inspections, and repair
   • Vehicle Disposal procedures – Capital Assets Manager interviewed and engaged for
     additional information, including inventory reconciliation
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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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Item Updates:
Internal Audits & Compliance
1. ESSER Audit

2. SPLOST IV & V Audit

3. Internal Audit Activity

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