SPLOST Audit Update 6.7.24

                              SPLOST Audit Update
                                              JUNE 7, 2024
1.   Reporting
         a. PM beginning to draft report from completed workstreams as well as in process workstreams
         b. Competing priorities of DCSD staff members have led to longer than expected response times. Open
              items response time is improving, however the volume of follow-ups required from documentation
              gathered on site is larger than anticipated
         c. Executive summary delivery on target for 6/30
2.   Forensic Analysis Update
         a. Extracted all 1.1 TB of email data
         b. Ingested data into our email review platform
         c. Began analyzing email content. This review will take 2-3 weeks. We will let you know if we have any
              significant findings in a timely manner (i.e. not wait until a weekly update). Otherwise, our progress
              updates will be minimal during future weekly updates
3.   SPLOST IV and V Expense Testing
         a. PM team concluding initial review of documentation gathered on site
         b. Volume of follow-ups continue at a high rate due to discrepancies between documentation gathered
              on site versus expected values
4.   PM Construction (Realpoint) Update
         a. Update on Observations of Pay Applications and Contracts to date:
                     i. Variance of awarded contract documentation (i.e. Southwest DeKalb High School contract
                        was 167 pages in length, New Indian Creek Elementary School contract was 3 pages in
                        length)
                    ii. Missing signatures of DeKalb Schools, and/or AE, and/or CM firms authorized individuals
                        from contract records
                  iii. Variance of inclusion of proposing Contractors proposal documentation in final contract
                        record
                   iv. Payment Applications not certified by the Registered Architect of Record
                    v. Payment Applications not notarized by the Contractor
                   vi. Variance of applied allowances and GMP costs from proposal to Payment Applications
         b. Meeting requests for DeKalb Staff with PM Realpoint
                     i. Internal Audit - Joel
                    ii. Procurement – Carla Smith and Belinda Quillet
                  iii. Planning and Capital Improvement and Architect & Design – Hans and Richard
                   iv. COO – Erick
         c. We will hold off on meeting with the AECOM team (Brian Albanese, Mel Butler, and George Suarez)
              until after our initial discussions with DeKalb.