Agenda Item
1. Annual Financial Audit Update
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Mr. Diijon DaCosta Sr., Board Chair
Mrs. Deirdre P. Pierce, Vice Chair
Mrs. Anna Hill
Mrs. Whitney McGinniss
Ms. Allyson Gevertz
Mrs. Vickie B. Turner
Dr. Devon Q. Horton, Superintendent Dr. Joyce Morley
July 11, 2024
Attn: Audit Committee
Re: Mauldin & Jenkins FY2023 Financial Statement Audit
Financial Statement Audit
Progress & Outstanding Items / Issues / Timeline
1. 100 requested items
a. 33 accepted (auditors reviewed & signed off)
b. 17 fulfilled (submitted but auditor hasn't reviewed)
c. 14 returned (provided information/answer & auditors had a follow-up)
d. 36 outstanding. Outstanding items consist of
i. Capital Assets/CIP (goal of submitting COB Monday, which will clear 9 items)
ii. Fund Balance
iii. Walkthroughs/Confirmations/Letters (15 items)
iv. Census Testing
1. TRS/OPEB employee samples (awaiting HR to fulfill).
2. Issues Noted
a. None noted at this time.
3. Timeline
a. Estimated completion by the end of August if remaining items are received next week. Will
require a collaborative effort across divisions.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org
Single Audit - Federal Programs
Programs Tested / Outstanding Items:
1. ESSER
a. internal control memo
b. question on schoolwide program
2. ECF - Emergency Connectivity Fund
a. internal control memo
b. award documents
c. ECF inventory list
d. expenditure sample supporting documents (auditors haven't selected sample yet)
3. CNC - Child Nutrition Cluster
a. expenditure sample
b. payroll sample
c. DE107s, eligibility sample
d. supporting documents for all samples provided
4. Title I
a. time & attendance sample
b. internal control memo
c. charter school support
d. drawdown support
e. homeless children funds support
______________________________
Byron Schueneman
Chief Financial Officer, DeKalb County School District
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | www.dekalbschoolsga.org