Agenda Item
2. Internal Audit Updates
Summary: Presented by: Mr. Joel Thibodeaux, Director of Internal Audits and Compliance, Chief of Staff Division
DeKalb County Board of Education
Audit Committee Meeting
September 12, 2024
Updates on Internal Audit Activities
PRESENTATION AGENDA
1. Internal Audit Updates
2. Operations/DIIT Assessment Deliverables
3. Implementation of E-SPLOST Audit Recommendations
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Internal Audit Updates
School Audits Current Departmental Audits
• Completed Audits – Reports • Fleet Services – Fuel &
delayed for QC review. Maintenance Scope Areas
• Current: Columbia HS, DHST, MLK, • CTAE Business Processes – Central
Jr. HS, Dunwoody HS Office to Schools
• ES Requested Reviews: Redan ES, • Athletics – Pre-audit work
Snapfinger ES
• School Compliance Liaison in
Development (New role, not new
position)
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SCHOOL AUDIT REPORT QC
• Standardized language in narratives for findings and recommendations
• Streamline the report format
• Length – relevant information, concise presentation of facts
• Exhibits – self explanatory, relevant to the finding
• Eliminate the use of names in narratives and exhibits
• Leverage new support services to develop report templates
• Reformat existing reports for review and release
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Operations & DIIT Assessment: COSA Project Schedule
(3-4 Months, Revised from Response)
Month Milestone Delivreable
October 2024 Introductory meetings/Begin Data Finalize timeline processes and
Collection/Determine Survey needs people
October-November 2024 Data Collection, Interviews, Initial data collected, Focus
Observations, Focus Groups, and Groups, Interviews, and
Surveys Observations
November-December 2024 Completion of Data collection, Data Data collection completed
Analysis
December 2024-January 2025 Complete Data Analysis and Data analysis complete
necessary follow-up
January-February 2025 Report Delivery Comprehensive Summary and
Recommendations
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Operations & DIIT Assessment: Final Deliverable
Summary Report and Recommendations - The final component of the process will
be the creation of a customized, comprehensive report that will include:
a. Strengths, Weaknesses, and Opportunities
b. Summary of the overall assessment and comparison
c. Recommended next steps (Roadmap) prioritized by:
i. Do now
ii. Do soon
iii. Do later
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ESPLOST Audit Follow-Up
PHASE 1: ASSESSMENT AND DEVELOPMENT (3rd Party Collaboration)
A. Evaluate the “Fixes” in place. B. Remediation Action Plan
1) Munis GL, Reporting, Purchase 1) Establish remediation goals for
Approval workflows each remaining finding.
2) Kahua: Cost tracking; Final 2) Develop action plans and
Closeout & Project documents timelines for implementation
3) Adoption of written SOP/PPM 3) Establish responsible,
4) Records Retention Schedule & accountable, and collaborative
Regulation roles for each plan
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ESPLOST Audit Follow-Up
PHASE 2: IMPLEMENTATION (3rd Party Collaboration)
DCSD Management Responses projected that implementation of
remediation measures would be complete by June 30, 2025.
1. Workplan progress monitoring and timeline tracking through
completion of implementation by 3rd Party Consultant.
a. Continued evaluation of each plan’s adequacy
b. Status meetings
c. Quarterly reports to Audit Committee
2. Develop Internal Audit Processes Plan for Continued Monitoring
and Validation of remediation measures and associated controls
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ESPLOST Audit Follow-Up
PHASE 3: VALIDATION (Internal Audits)
1. Establish Internal SOPs for Monitoring and Validation – as
recommended by 3rd Party Consultants
a. Includes developing templates in TeamMate+ Audit Management system
2. Incorporate ESPLOST Monitoring & Validation into the Annual Audit
Plan
a. Includes staff assignments and necessary skills training (Gartner)
3. Establish Quarterly Report & Review with ESPLOST Management for
continuous monitoring of controls and outcomes
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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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