Agenda Item
a. Approval of Change Order Request to RFP 23-543 Comprehensive Financial Audit of E-SPLOST IV and E-SPLOST V Spending (Not to exceed $320,000) ~ Updated 4.10.2024
Summary: Presented by: Mr. Joel B. Thibodeaux, Director Internal Audits & Compliance, Office of Audits & Compliance
Request: It is requested that the Board of Education consider and approve a change order and additional funds for RFP 23-543 Comprehensive Financial Audit of E-SPLOST IV and E-SPLOST V Spending to Plante Moran for an additional amount not to exceed $320,000.
Why: The DeKalb County School District has determined that a comprehensive financial audit of DCSD E-SPLOST IV and E-SPLOST V spending, to include all spending areas, shall be conducted by an outside, 3rd party firm in order to provide assurance to DCSD stakeholders of the District's compliance with state and local law and that all expenditures of E-SPLOST IV and E-SPLOST V funds by the District conform to the rules and guidelines of the Program.
Details: Task
Est. Hours
Contract Hourly Rate
Fees
Task 1: Documentation Gathering and Indexing
560
$225
$126,000
Task 2: Audit of Documentation
820
$225
$184,500
Expenses Related to Travel for Phase 1
$20,000
Plante Moran’s share of travel expenses that will not be billed to the District
($10,000)
Change Order Total
$320,500
Financial impact: $320,000 addition, bringing the total spend for RFP 23-543 to $1,081,000.
305.4000.530000.60535.7520.9990.8013.040.0000
Contact: Mr. Joel B. Thibodeaux, Director, Internal Audits & Compliance, Office of Audits & Compliance, 678. 676.0740
Effective: Upon Board Approval following legal review
Status: Submitted for Legal/Conatract review
Memorandum
To: DeKalb County School District Board of Education
From: Plante & Moran, PLLC
Date: March 15, 2024
Re: Change Order Request: RFP 23-543 Financial Auditing Services
Dekalb County School District Board of Education Members:
Plante & Moran, PLLC (“PM” or “we”) is in the process of conducting services associated with RFP 23-
543 Financial Auditing Services for DeKalb County School District (“DCSD”). Throughout our
engagement, we have been made aware of situations that have warranted increased time and effort on
behalf of DeKalb’s team members, resulting in increased time and costs. Due to these increased costs,
we are requesting a change order to the original purchase order associated with this RFP. Our request is
for an additional $320,000 due to the unforeseen circumstances noted below:
1) DCSD did not maintain general ledger accounting records and supporting documentation for
expenses digitally which is a change of understanding from when the original cost was presented
in our bid.
2) DeKalb County School District does not have resources available to provide PM with the required
documentation to execute audit procedures for SPLOST IV and SPLOST V in accordance with
RFP 23-543. At the request of the Board, PM has provided staffing resources of up to 7
individuals to acquire the documentation necessary to complete the audit procedures.
3) Throughout our audit procedures related to SPLOST V, our team has requested from DCSD staff
members answers to clarifying questions regarding supporting documentation. Managing these
communications and follow-ups with DCSD SPLOST process owners has required our team to
dedicate additional hours that were not anticipated at engagement initiation.
We respectfully request an additional amount of $320,000 which is based upon our estimates for
completion. Itemized costs are summarized in the table below.
Contract
Task Est. Hours Hourly Rate Fees
Task 1: Documentation Gathering and Indexing 560 $225 $ 126,000
Task 2: Audit of Documentation 820 $225 $ 184,500
Expenses Related to Travel for Phase 1 $ 20,000
Plante Moran’s share of travel expense that will not be billed to the District $ (10,000)
Change Order Total $ 320,000
Thank you,
Plante & Moran, PLLC