CTAE Audit Report Scope Areas 1-5_Final_11062024 - November 7, 2024 - DCSD Board Meeting Archive

Internal Audit Department

AUDIT REPORT
Career, Technical, and Agricultural Education (CTAE) Audit
Project Number: 2024-HS-TECH
Report Date: November 2024
To: Office of the Superintendent
Auditors:
Tisha Smoots, Internal Auditor II
Nicole Cook, Senior Compliance Auditor
Audit Report

Division: DeKalb County School District Superintendent Office

Audit Period: 2021-2023

Location:

DeKalb County School District
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083

Administrator:
Superintendent of Schools: Dr. Devon Q Horton

Prepared by:
Tisha Smoots, Internal Auditor II
Nicole Cook, Senior Compliance Auditor

Internal Audits & Compliance
Office of the Superintendent
DeKalb County School District
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Index for Audit Work papers

Pre-Audit Planning ……………………………………………………............ 1-2

Audit Summary……………….………………….……………………………..… 3

Scope Area 1: Career, Technical & Agricultural Education Funding.. 4-7

Scope Area 2: Equipment Inventory……..…………………………………… 8-10

Scope 3: Expenditures .……………………………………………………….. 11-13

Scope 4: Extended Day .……………………………………………………….. 14-16

Scope 5: School Based Enterprises…………….………………………….. 17-19

8. Summary ………………………………………………………………….

9. References ………………………………………………………………....
PRE-AUDIT PLANNING:
Background:
Career, Technical, and Agricultural Educa on (CTAE) is preparing Georgia's students for their
next steps a er high school. Georgia CTAE pathway course oﬀerings, and the new Educa ng
Georgia's Future Workforce ini a ve, leverage partnerships with industry and higher educa on
to ensure students have the skills they need to thrive in the future workforce. Georgia’s CTAE
program is supported by federal funding through the Carl D. Perkins Career and Technical
Educa on Improvement Act and state and local funding. Dekalb County School District Career
Technical and Agricultural Educa on Program (CTAE) integrates core academic knowledge with
technical and occupa on skills to prepare students for post-secondary educa on and the
workforce.
The state of Georgia has iden ﬁed 130 career pathways and 17 Career Clusters that are
structured to prepare students for Georgia’s workforce. Georgia’s 17 Career Cluster Model
represents mul ple pathways, which guides students to success for college prepara on and
career development. These courses expose students to career pathways, teach them
employability skills, and enter the workforce, a university, a technical college, military service, or
a registered appren ceship. The curriculum for each above cluster is based on a set of common
knowledge, skills and abili es which prepares students for various opportuni es. These
opportuni es include but are not limited to advanced curriculum, dual enrollment, Work-based
Learning, career awareness, career development and employability skills. The approved
program of study career cluster pathways are listed below:
Agriculture, Food & Natural Resources Finance
Science, Technology Engineering &
Architecture & Construction Mathematics
Arts, A/V Technology & Communications Hospitality & Tourism
Business Management & Administration Government & Public Administration
Education & Training Manufacturing
Law, Public Safety Corrections &
Information Technology Security
Transportation, Distribution, &
Energy Logistics
Human Services Marketing
Health Science

The vision of the DCSD CTAE program is as follows: “We believe that all students can and should
be equipped to pursue a meaningful career, strengthen their community, and drive economic
prosperity.” The mission of the program is: “In pursuit of this vision, we will collaborate with

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industry and community partners to provide high-quality educa onal experiences for students to
prepare them for workplace success.”
The program goals:

 To prepare DeKalb County Schools’ students to compete in a global and technological
society
 To prepare students to enter and meet the needs of a high demand and high skilled
workforce
 To prepare students for post-secondary op ons without the need for remedia on
 To prepare students to become self-directed and lifelong learners
 To develop socially conscious students
 To expose elementary and middle grade students to career awareness
The DCSD School’s Career Clusters allow students to choose an area of interest from the 17
career clusters available. Students take classes tailored to the chosen cluster, which helps them
navigate their way to success, no ma er what they choose to do a er high school gradua on.
The aim of the program is to show students the relevance of what they’re learning in the
classroom, whether they want to a end a two-year college, a four-year university or go straight
into the world of work. Students will begin to learn about poten al careers in elementary and
middle school so that they are ready to choose a pathway once they reach high school.
Schools & Pathway Oﬀerings for Dekalb Technology South

 Audio Video Technology & Film
 Auto Maintenance
 Barbering
 Cosmetology
 Law and Jus ce
 Manufacturing
 Pa ent Care
 Teaching as a Profession
 Welding
 Work-Based Learning

The Career & Technical Student Organiza ons at Dekalb Technology South:

 FBLA (Business &Computer Science – Future Business Leaders of America)
 HOSA (Health Science – Health Occupa ons Student Associa on)
 SkillsUSA (Trade & Industry)
 TSA (Engineering – Technology Student Associa on)
 VEX Robo c

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AUDIT SUMMARY:

Scope of Work:
This audit was conducted to provide school leadership with informa on concerning DCSD Career,
Technical, and Agricultural Educa on (CTAE) program. This report will detail the processes as it
relates to CTAE funding and expenditures. The scope areas for this audit includes the review of
CTAE federal and state funds; equipment inventory; expenditures; extended day; and school-
based enterprises.

GA DOE: Federal and State
Funds

District

District:
Equipment
Inventory

District:
Extended
Day

District &
School:
Expenditures

Schools:
School-
based
Enterprises

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Scope Area 1: Career, Technical, and Agricultural Educa on (CTAE)
Funding
Objec ve 1. Iden fy all sources of CTAE funding, the related
applica on process and receipt of the funds within MUNIS. [Low Risk]
Internal Audits interviewed Ms. Gunter, Director of CTAE and Ms. Stepney, Chief Academic
Oﬃcer to gain an understanding of DCSD Career Technical, and Agricultural Educa on (CTAE)
Program. The Perkins Federal Grant received is used to develop, coordinate, implement or
improve the CTAE Programs. The Director of CTAE supervises the middle and high school career
and technical educa on (CTAE) programs and ensures all Federal grant requirements are met
and maintained. The CTAE programs are primarily funded by Local Funds and Federal Perkins
Grant Funds. The Perkins Funds are awarded annually by submi ng a Georgia DOE
Consolida on Applica on. Recently, DCSD was awarded a grant through the Georgia Founda on
for Public Educa on. The CTAE Program is oﬀered at the 19 middle schools and 25 high schools
in the DeKalb County School District.

MIDDLE SCHOOLS
BETHUNE MIDDLE SCHOOL FREEDOM MIDDLE SCHOOL SALEM MIDDLE SCHOOL
CEDAR GROVE MIDDLE
SCHOOL HENDERSON MIDDLE SCHOOL SEQUOYAH MIDDLE SCHOOL
CHAMBLEE MIDDLE SCHOOL LITHONIA MIDDLE SCHOOL STEPHENSON MIDDLE SCHOOL
CHAMPION MIDDLE SCHOOL MCNAIR MIDDLE SCHOOL STONE MOUNTAIN MIDDLE SCHOOL
CHAPEL HILL MIDDLE SCHOOL MILLER GROVE MIDDLE SCHOOL TUCKER MIDDLE SCHOOL
PEACHTREE Charter MIDDLE
COLUMBIA MIDDLE SCHOOL SCHOOL
DRUID HILLS MIDDLE SCHOOL REDAN MIDDLE SCHOOL

HIGH SCHOOLS
ARABIA MOUNTAIN HIGH ELIZABETH ANDREWS HS (Non-
SCHOOL Cluster) STONE MOUNTAIN HIGH SCHOOL
CEDAR GROVE HIGH SCHOOL LAKESIDE HIGH SCHOOL TOWERS HIGH SCHOOL
CHAMBLEE HIGH SCHOOL LITHONIA HIGH SCHOOL TUCKER HIGH SCHOOL
MARTIN LUTHER KING HIGH
CLARKSTON HIGH SCHOOL SCHOOL WARREN TECH SCHOOL
COLUMBIA HIGH SCHOOL MCNAIR HIGH SCHOOL DeKalb School of the Arts
CROSS KEYS HIGH SCHOOL DeKalb Early College Academy (Non-
(DHST-North) MILLER GROVE HIGH SCHOOL Cluster)
DEKALB HIGH SCHOOL TECH
South REDAN HIGH SCHOOL DeKalb Alternative (Non-Cluster)
SOUTHWEST DEKALB HIGH
DRUID HILLS HIGH SCHOOL SCHOOL
DUNWOODY HIGH SCHOOL STEPHENSON HIGH SCHOOL

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Auditor’s Ac ons:
Documenta on reviewed:

 CTAE Middle and High School Pathways.pdf
 Division of Curriculum & Instruc on Career Technical and Agricultural Educa on
Standard Opera ng Procedures Manual: Carl D. Perkins and State CTAE Grants)
 GaDOE Website(www.gadoe.org)
 Consolidated applica ons pulled from Georgia Department of Educa on Website
(GaDOE)
District Level Employees Interviewed:

 Ms. Stacy Stepney, Chief Academic Oﬃcer
 Ms. Doryiane Gunter, CTAE Director

DCSD Funding Process:
The DCSD CTAE Department submits annual the Consolidated Applica on to Georgia
Department of Educa on (GaDOE) which includes informa on on what regarding funds will be
alloca on for and because the state holds the department accountable for the funds. For the
budge ng of the Perkins Funds, a clear and detailed descrip on must be provided for each
budget entry made on the budget tab of each grant. The product(s) or service(s) that will be
purchased must be clearly iden ﬁed along with the CTAE pathway(s) that will be served.
The DSCD Applica on review process is conducted at mul ple levels and consist of the
following:

 The grantee submits the Consolidated Applica on by May 15th (Sign-oﬀ by CTAE
Director and Superintendent)
 The GaDOE state staﬀ reviews applica ons and communicate any adjustments needed
between May 15th thru September 30th)
 The amounts awarded for the Perkins Grant are sent to LEAs between July thru August.
 The CTAE Director allocates the funds and submit budgets for the Consolidated
Applica on by September 30th. (Sign-oﬀ by CTAE Director and Superintendent)

Receipt of Funds Process:
A er the funds are awarded, the CTAE team uses the Consolidated Local Needs Assessment
(CLNA) to determine how the funds are allocated. The funds are allocated to support program
improvement through lab updates, instruc onal resources, professional development for staﬀ,
and suppor ng Career Tech Student Organiza ons (CTSOs).

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The CTAE Team works with the C&I Budget Specialist and Finance Team Members to ensure that
the funds are posted to the correct account. Once the funds are budgeted and approved for the
GADOE Consolidated Applica on, the DCSD Finance Team creates the budgets and loads the
funds for spending. The budget is monitored by the CTAE Accoun ng Associate and the CTAE
Director.
Graph of funds received for audit period:
General Description
Ledger Yr 2021 Yr 2022 Yr 2023 Yr 2024
Other Grants From Georgia
438000 DOE $213,764.28 $444,044.83 $0.00 $0.00
445200 Oth Fed Grants Thru GA DOE $770,300.38 $993,680.48 $0.00 $0.00
445350 Cares Act-Esser $18,012.95 $11,354.00 $0.00 $0.00
3711 Navy JROTC $0.00 $0.00 $0.00 $0.00
3811 Air Force JROTC $0.00 $0.00 $0.00 $0.00
3911 Army JROTC $0.00 $0.00 $0.00 $0.00
38321 Vocational 85% Grant Prog IMP $0.00 $670,848.02 $0.00 $0.00
38721 CTAE Supervision $62,277.00 $14,474.00 $57,333.00 $57,333.00
42121 CTAE - Industry Certification $1,532.06 $1,212.00 $0.00 $13,457.09
59911 Career Tech. - Trade & Industry $0.00 $0.00 $0.00 $0.00
65121 CTAE - CTE Extended Day $640,929.26 $222,884.03 $587,010.54 $381,059.81
67421 CTAE - Extended Year $21,422.19 $1,285.31 $2,476.45 $20,178.00
70821 Perkins IV Carryover $134,023.14 $0.00 $121,896.00 $64,071.44
74021 CTAE-AG-Extended Day $3,567.42 $0.00 $11,563.91 $3,736.08
74121 CTAE-AG-Extended Year $2,029.35 $3,113.97 $819.40 $3,367.00
Totals $1,867,858.03 $2,362,896.64 $781,099.30 $543,202.42

Reconcilia on Process:
According to GaDOE FY 24 Budget Guidance for Expending CTAE Grant Funds “Sec. 211- Fiscal
Requirements of the Perkins V Guidelines indicate that “funds made available under this Act for
career and technical educa on ac vi es shall supplement, and shall not supplant, non-Federal
funds (local or state funds) expended to carry out career and technical educa on ac vi es.”
Ms. Gunter reviews her budget and Perkins funds daily to ensure that they are managing and
maintaining the budget. Grant recipients must monitor expenditures to ensure that Perkins
funds are not supplan ng the general requirements of the Eligible Recipient. This law is
designed to ensure that Perkins funds pay for something extra, not the day-to-day opera onal
costs. The reconcilia on is performed by Ms. Gunter at the end of the school year.

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The auditor traced and vouched the funds awarded to the general ledger accounts in Munis. For
instance, the funds awarded were reconciled to GL 38321 Voca onal 85% Grant Prog IMP in
Munis. Auditor reviewed the related general ledger accounts and the GaDOE – LEA Consolidated
Applica ons to trace and vouched the funds. Auditor veriﬁed that all the awarded funds were
received and accounted for. The auditor reviewed the following informa on: the proposal to
Board of Educa on for the Perkins Grant, GaDOE – LEA Consolidated Applica ons, Grant Award
No ﬁca on Le er, Budget Rollup spreadsheets for DCSD, and Munis reports for general ledger
accounts. To ensure and conﬁrm the funds have been received a comple on report is
completed at the end of the year and the report shows what funds were drawn back, what
funds were spent and what funds that the District will be reimbursed. This reconcilia on is
performed by Ms. Gunter at the end of the school year. No issues were found for the review of
CTAE funding.

The auditor’s review of funding conﬁrmed that there are adequate processes and in controls in
place to ensure compliance. The auditor’s test and procedures conﬁrmed segrega on of du es,
required signatures and reconcilia on processes. No issues were found for the review of
funding. The residual risk a er considera on of the adequacy and/or eﬀec veness of
controls/risk mi gators is low and thus is within the DCSD risk tolerance.

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Scope Area 2: Equipment Inventory
Objec ve 1: Examine internal controls related to CTAE equipment
inventory purchases within MUNIS. [High Risk]
Equipment Inventory Process:
Each school lab maintains an inventory of the equipment and resources. CTAE inventory
purchased at the District Level is managed by the CTAE Department Chair and the CTAE
Coordinators. CTAE works with DIIT to ensure all technology equipment (Computers, Laptops,
Printers, etc.) are added to the asset list and tagged appropriately.

 All the vendors that are used for purchases must have an assigned vendor number and
must be ac ve, registered in the DCSD purchasing system and on the DCSD approved
vendor list.
 Departments must obtain a quote from the vendor of their choice from the DCSD
approved vendor list.
1. All vendors qualiﬁed quotes under $5,000 must be submi ed to CTAE
Instruc onal Coordinator for review. Once the Coordinator has given approval,
the quote goes to the CTAE Director for ﬁnal review and approval. The quote
must include the following: item descrip on, quan ty, unit cost, school, and
teacher’s name.
2. All vendor qualiﬁed quotes over $5,000 must be submi ed to CTAE
Instruc onal Coordinator for review. Once the Coordinator has given approval
then the quote goes to the CTAE Director for ﬁnal review and approval. The
BOE does not have to approve equipment inventory.
 So ware purchases request must be requested from the system – Hardware/So ware
 Computers, laptops, or printers purchase requests must be requested and approved
through the e-store. The E-store is part of DCSD IT Department that handles purchase of
electronics, services and electronically tag purchased electronic.

Auditor’s Ac ons:
Documenta on reviewed:

 Munis reports were generated for the following general ledger accounts for equipment
inventory: 561100 Supplies – Technology Related; 561500 Expendable Equipment; and
561600 Expandable Computer Equipment

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 Division of Curriculum & Instruc on Career Technical and Agricultural Educa on
Standard Opera ng Procedures Manual: Purchasing – Product & Services)
 CTAE Inventory SOP.doc
 School System Equipment Inventory Management Record Spreadsheets

District Level Employees Interviewed:

 Ms. Stacy Stepney, Chief Academic Oﬃcer
 Ms. Doryiane Gunter, CTAE Director

Internal Audits conducted interviews to obtain informa on regarding CTAE inventory
management. The auditors reviewed general ledger account reports, invoices, purchase orders,
so ware purchase approval emails, emails for E-store approval, and quotes signed oﬀ by CTAE
Director. The auditors vouched and reconciled the School System Equipment Inventory
Management Record Spreadsheets to general ledger account reports. The Schools System
Equipment Inventory Management Record Spreadsheets are completed once the school year
starts and at the end of the school year. Each coordinator is responsible for maintaining the
inventory reports for each school and each program.

Control Failure 2A: Insuﬃcient, incomplete, and inaccurate School System
Equipment Inventory Management Record Spreadsheets. [CTAE Department]-
High Risk
According to GaDoe Grant Management Procedure Manual, “The equipment inventory may be
in the form of a list or electronic spreadsheet and must contain: acquisi on date; descrip on of
the equipment; iden ﬁca on number; iden ﬁca on of federal funding by grant source;
acquisi on cost; who holds tle; all per nent informa on on the ul mate transfer, replacement
or disposi on of the equipment; equipment loca on; equipment use; and current condi on.”

Exhibit 2:
_________________ SCHOOL SYSTEM EQUIPMENT INVENTORY MANAGEMENT RECORD
Career, Technical and Agricultural Education
Georgia Department of Education
Serial
Number or Source of Cost of Fund Percent Condition Disposal
Facility Facility Location of Date Description of the Equipment Equipment Equipment Source Federal of Disposal Sale
Code Name Equipment Purchased Equipment ID Number (Vendor) Funds Equipment Date Price

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2A-1. Missing Serial Number or Equipment ID Numbers or Name of Vendor; Missing
Data. The auditor iden ﬁed that Freedom Middle School, Columbia High School,
Dunwoody High School, Redan High School, Tucker High School has some inventory
items with N/A or blank for the serial numbers, equipment id number or name of
vendor. (Incomplete)
2A-2. Missing Date Purchased; Missing Data. The auditor iden ﬁed that Champion
Middle School, Peachtree Charter Middle School, and Columbia High School had some
inventory items with no purchase date. (Insuﬃcient & Incomplete)
2A-3. Not Using Updated School System Inventory Management Record; Update. The
DeKalb School of the Arts had not completed the updated record. (Inaccurate)

Improvement Opportunity:
CTAE rou nely purchase supplies and equipment, and therefore, should make sure they adhere
to the established policies and procedures (SOP) on how inventory will be maintained and how
o en physical inventory audits should be completed. Currently the coordinators maintain the
inventory spreadsheet for each school and program. CTAE school contact (each CTAE teacher)
should perform annual school-wide CTAE equipment/property inventory audits. This inventory
audit should capture the required inventory data related to all CTAE equipment/property and its
loca on on the school campus.
To strengthen internal controls regarding the safekeeping of equipment inventory we suggest
developing an Equipment Disposal Form and Equipment Transfer Form. These forms will allow
tracking of equipment that is no longer opera ng and equipment that maybe transferred or
used at other loca ons. We also suggest a mee ng with the Finance Department regarding
which CTAE equipment that should be listed on DCSD Deprecia on Schedule.

Recommenda on:
 According to GaDOE FY 24 Budget Guidance for Expending CTAE Grant Funds, “An
inventory of expandable equipment and expandable computer equipment should be
maintained for control/audit purposes for a minimum of ﬁve years.”
 Inventory records must be maintained that include a descrip on of the equipment, date
purchased, serial number or equipment ID, vendor, cost of equipment, funding source,
equipment loca on, and condi on of equipment. Please use the form iden ﬁed above
(Exhibit 2).
 In addi on to the inventory audits performed by the coordinators; CTAE school contact
(CTAE Teacher) should also be required to perform a physical inventory audit of all
equipment at the beginning and close of the school year. A copy of the physical
inventory audit reports should be provided to the coordinators. Any discrepancies

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should be reported immediately to the school administrator responsible for inventory
and the CTAE Director.

Scope Area 3: Expenditures
Objec ve 1: Review CTAE Program Expenditures for compliance with
the standard accoun ng procedures, guidelines established by the
GaDOE, federal legisla on, CTAE Grant Budget Guidance and DCSD
Board purchasing policies. [Low Risk]
The primary use of Perkins funds received by the eligible recipient should be to develop,
coordinate, implement or improve career and technical educa on programs. Funds made
available to eligible recipients may be used for improving, enhancing, and expanding CTAE
Pathways/Programs of Study. All aspects of the use of Perkins V funds must be supported by a
comprehensive local needs assessment, data, ra onale, a local improvement plan, and the
district must have the capacity to measure students/program improvement resul ng from the
use of these funds. Expenditures should comply with the standard accoun ng procedures and
guidelines established by the State Board of Educa on, federal legisla on and CTAE Grant
Budget Guidance.

Expenditures:
Expenditures are submi ed via purchase orders within MUNIS. DCSD CTAE Department has a
wri en standard opera ng procedure for Purchasing-Product & Services. The coordinator
determines what expenditures are needed and obtains quotes from the vendors. Ms. Gunter
reviews the expenditures to ensure that it is allowable based on the needs assessment that was
provided to GaDoe. The accoun ng associate reviews GaDOE allowable charge codes and assign
the MUNIS charge code that aligns with the expenditure. The administra ve assistant or
secretary enters expenditures into Munis. Some internal controls include CTAE Quote
Coversheet and Vendor Veriﬁca on Forms to support purchase orders. Once, the expenditures
are in Munis and processed the Budget Specialist completes a review process. If there is an
issue with a purchase, then Ms. Gunter will review the expenditure for approval. An end of year
reconcilia on is performed by Ms. Gunter for all expenditures.

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3. All vendors qualiﬁed quotes under $5,000 must be submi ed to CTAE
Instruc onal Coordinator for review. Once the Coordinator has given approval,
the quote goes to the CTAE Director for ﬁnal review and approval. The quote
must include the following: item descrip on, quan ty, unit cost, school, and
teacher’s name.
4. All vendor qualiﬁed quotes over $5,000 must be submi ed to CTAE
Instruc onal Coordinator for review. Once the Coordinator has given approval
then the quote goes to the CTAE Director for ﬁnal review and approval.
Supplies:
Include small tools or items that are not repairable. Also, prin ng cost, when the supplies are a
major part of the expense would be recorded in supplies. All supply items that cannot be
properly classiﬁed as technology supplies, computer so ware, textbooks, or books and
periodicals. Examples: Flash Drives, SD cards, calculators, ba eries, data cords, small hard
drives, etc. In addi on, oﬃce supplies, paper, consumable instruc onal supplies and etc. for the
CTAE management.
Travel (Employees):

 Expenditures for transporta on, meals, hotel, and other expenses associated with staﬀ
travel.
Consultant Services:

 Consultant Services includes Purchased Professional and Technical Services: Services
that can be performed only by persons or ﬁrms with specialized skills and knowledge.
Subs tute Fees:

 Teacher fees for the ac vi es funded in the grant applica on. Serves as temporary
replacement on a daily basis for any CTAE cer ﬁed teachers & non-instruc onal staﬀ,
such as a paraprofessional par cipa ng in a CTAE related ac vity.
Allowable Expenses:

 Expendable Equipment: Items with a per-unit cost less than $5000, that might otherwise
be classiﬁed as “equipment” rather than “supplies.” In addi on to the allowable
expenses category above the funds can be used for Faculty honorariums, materials and
supplies to support curriculum development and professional development and the
purchase of equipment for instruc on that supports GADOE approved CTAE Pathways.

Auditor’s Ac ons:
Documenta on reviewed:

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 GaDOE FY24 Budget Guidance for Expending CTAE Grant Funds.pdf
 FY23-QBE-FTE-Comp-Chart_Dekalb County.xlsx (FY23 CTAE Local QBE/FTE
Expenditures Compared to Perkins V Improvement Grant)
 Auditor generated MUNIS reports for the following general ledger accounts 564200
Books (Other Than Textbooks); 573000 Purchase Equip-Not Buses/Comp; and
581000 Dues and Fees. 530000 Purchased Pro/Tech Services; 543000 Repair &
Maintenance Service; 553200 Communica on-Web Subscrpt/LIC; 551900 Stud
Transp Purchased-Oth Srce; 558000 Travel – Employees; 561000 Supplies; 561200
Computer So ware; 561500 Expendable Equipment; 561600 Expandable Computer
Equipment; 564000 Digital/Electronic Textbooks; 564100 Textbooks – Printed;
564200 Books (Other Than Textbooks); 573000 Purchase Equip-Not Buses/Comp;
and 581000 Dues and Fees
 DCSD Board Policy DJE: Purchasing
 CTAE Handbook.pdf (Division of Curriculum & Instruc on Career Technical and
Agricultural Educa on Standard Opera ng Procedures Manual: Purchasing – Product
& Services)
 Local School Accoun ng Handbook 13. Purchasing Department
District Level Employees Interviewed:

 Ms. Stacy Stepney, Chief Academic Oﬃcer
 Ms. Doryiane Gunter, CTAE Director
The auditor traced expenditures from the Perkins Grant/Local QBE Expenditures documenta on
for FY23 to the Munis Reports for the Object and Project Codes. Ms. Gunter discussed and
provided expenditures scope transac on details spreadsheet FY23 for the following object
codes: 564200 Books (Other Than Textbooks); 573000 Purchase Equip-Not Buses/Comp; and
581000 Dues and Fees. Auditor conﬁrmed that no more than ﬁve percent of the expenditures
were for administra ve purposes. The auditor reviewed “Request for Authority to Travel on
Oﬃcial District Business (Professional Travel)” form for CTAE travel. The form requires 4
signatures. The review of the purchase orders conﬁrmed the required 4 signatures. No issues
found.
According to the Division of Curriculum & Instruc on Career Technical and Agricultural
Educa on Standard Opera ng Procedures Manual, Vendor Services purchases request must
have a vendor complete ICA form (Independent Contractor Agreement). For quotes of $5,000
and under the short form must be completed and for services over $5,000 the long form must
be completed. For the short ICA form less than $5,000, the Administrator Signature, Senior
Staﬀ Approval Signature, and if necessary Superintendent Approval Signature. For the long ICA
form for over than $5,000, only the Superintendent Signature is required for approval. The
auditor reviewed purchase orders, quotes, signature rou ng forms and Independent Contractor
Agreements (ICA). No issues were found.

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The auditors review of expenditures conﬁrmed that there are adequate processes and in
controls in place to ensure compliance. The auditor’s test and procedures conﬁrmed
segrega on of du es, required signatures and reconcilia on processes. No issues were found
for the review of expenditures. The residual risk a er considera on of the adequacy and/or
eﬀec veness of controls/risk mi gators is low and thus is within the DCSD risk tolerance.

Scope Area 4: Extended Day Grant
Objec ve 1: Examine internal controls in place for Career and
Technical Educa on Extended Day/Extended Year Grants. [Low Risk]
Extended Day and Extended Year grants funds and are allocated to school systems to
compensate teachers conduc ng CTE cocurricular ac vi es a er regular school hours. Extended
day grants are allocated by the Georgia Department of Educa on Grants. To support the CTAE
Programs, the states provide Extended Day and Extended Year grants that compensate teachers
for me spent on the program ac vi es a er school and during the summer.
Rules associated with Extended Day
Rule 160-4-3-.11 in the Georgia Administra ve Code pertains to the Extended Day Grant
Program. Career and Technical Educa on Extended Day Grants - grants to local school systems
for the purpose of delivering work-based learning services/experiences and leadership
development ac vi es beyond the regular school day for students in career and technical
educa on programs.
Requirements:

 Local school systems implemen ng extended-day programs with state funds must:
 Pay high school teachers in state-approved program areas (grades 9-12) for extended-
day work performed beyond the regular school day.
 Provide planning periods during the regular school day for teachers delivering extended-
day instruc onal and leadership development ac vi es.
 Schedule teachers to teach no more than one segment out of ﬁeld.
 Par cipate in the extended-day accountability repor ng process.
 Submit program details and annual reports to the department.
 Extended-day grant funds should support work-based learning, instruc onal services,
and leadership development in agriculture educa on and career and technical educa on
programs.

General Description
Ledger Yr 2021 Yr 2022 Yr 2023 Yr 2024
65121 CTAE - CTE Extended Day $640,929.26 $222,884.03 $587,010.54 $381,059.81
67421 CTAE - Extended Year $21,422.19 $1,285.31 $2,476.45 $20,178.00

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519910 Extra Activity Salaries $0.00 $0.00 $0.00 $0.00
74021 CTAE-AG-Extended Day $3,567.42 $0.00 $11,563.91 $3,736.08
74121 CTAE-AG-Extended Year $2,029.35 $3,113.97 $819.40 $3,367.00
Totals $667,948.22 $227,283.31 $601,870.30 $408,340.89

Auditor’s Ac ons:
Documenta on Reviewed:

 Auditor generated MUNIS reports for the following general ledger accounts: 519910 Extra
Ac vity Salaries; 65121 CTAE – CTE Extended Day; 67421 CTAE – Extended Year; 74021
CTAE-AG-Extended Day; 74121 CTAE-AG-Extended Year
 Georgia Department of Educa on Career Technical and Agricultural Educa on Extended
Day Guidelines
 CTAE Handbook Dra .pdf (Division of Curriculum & Instruc on Career Technical and
Agricultural Educa on Standard Opera ng Procedures Manual: The Program of Work
Process (Extended Day Grant))
 Consolidated Applica on (Example: FY23 Extended Day Budget.pdf)
 GADOE – LEA Consolidated Applica on_Extended Year Grant_FY23.pdf
 Program of Work Reports (2022-2023 Program of Work – Expecta ons Not Met.pdf and
2022-2023 Program of Work – Ezra Thompson.pdf)
 Monthly Reports (Extended Year Monthly Report Gayden.pdf and POW Monthly
Report_Expecta ons Not Met.pdf)
District Level Employees Interviewed:

 Ms. Stacy Stepney, Chief Academic Oﬃcer
 Ms. Doryiane Gunter, CTAE Director

DCSD Extended Day Process:
DCSD CTAE Department has a wri en standard opera ng procedure for the Program of Work
Process (Extended Day Grant). Each teacher who receives Extended Day funding must complete
a Program of Work (POW). Teachers who receive Extended Year funding are required to
complete a Prior Year Ac vi es Report, as well as a budget request form for the upcoming year.
The SOP provides CTAE teachers instruc ons on how to complete the program of work outlining
teacher’s plans to meet a set of standards, the current year’s Annual Report/Program of Work,
Program of Work Applica on for the next school year, and monthly reports. The CTAE Director
and the CTAE Instruc onal Coordinators review the Program of Works (POW), monthly reports,
and annual report. The reports are reviewed to ensure that the par cipa ng teacher is mee ng
or have not met their plans. The reports are maintained in a statewide resource database
(CTAERN and CNET) at h ps://www.ctaern.org.

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According to Georgia Department of Educa on Career Technical and Agricultural Educa on
Extended Day Guidelines concerning pay scale, “The minimum hourly rate is calculated as one
hour per day based on an eight hour workday. Teachers who work one hour beyond the school
day for a 190-day school year receive “full extended day” pay. For simplicity the hours to be
worked have been standardized into 20 hours per month for full extended day.” On the GA DOE
– LEA Consolidated Applica on shows the ac vity, course number, number of students enrolled,
school number, school name, instructor name, projected extended year days employed, daily
rate, summer salary, from local/qbe, and from state grant.
Ms. Gunter provided copies of the program of works (POW), monthly reports, and annual
reports for par cipa ng teachers. The reports reviewed by the auditor included the ac vity’s
date, POW category, a descrip on, the number of hours spent, and the number of people
involved in the ac vity. The auditor review of expenditures conﬁrmed that there are adequate
processes and in controls in place to ensure compliance. The auditor’s test and procedures
conﬁrmed segrega on of du es, required signatures and reconcilia on processes. No
excep ons were found concerning extended day/extended year. The residual risk a er
considera on of the adequacy and/or eﬀec veness of controls/risk mi gators is low and thus is
within the DCSD risk tolerance.

Improvement Sugges ons:
During the interview with Ms. Stepney and Ms. Gunter they addressed concerns regarding
teacher’s and the amount of extended day pay received. Currently there are procedures in place
regarding the calcula on of extended day pay. However, there are s ll concerns from the
teachers regarding the yearly extended day amount they receive. It is suggested that the CTAE
Department develop wri en guidance concerning the calcula on of the extended day pay.

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Scope Area 5: School Based Enterprises
Objec ve 1: Review policies and procedures in place for the School
Based Enterprises. {Low Risk}
School Based Enterprise is part of the CTAE department curriculum that deals with retail
experience and providing students with educa onal career related skills to retail and
management. Students learn the standards that are associated with opera ng a brick-and-
mortar business and online business. The programs are industry cer ﬁed and cer fy through an
accredita on process with the American Marke ng Associa on. School Based Enterprises (SBE)
is one of the three components of a Georgia High School marke ng program. The three
components are academic por on, CTSO which is DECA, and the school based enterprise.
One academic beneﬁt of the school store is to provide hands on experience to the students. The
hands on experience includes opera ng and logis cs of owning and pricing, inventorying,
marke ng, crea ng process, crea ng menus, and they review the data from the sales. They
engage and demonstrate the employability skills that they learn in the ﬁrst, second and third
level business classes. One economic beneﬁt is the Distribu ve Educa on Club of America
(DECA), which are the students in the work-based learning program and is basically the school
store and the students go through all three of the marke ng classes. From the store ten percent
of the proceeds from the school stores goes back to the school and the remaining ninety
percent is used to fund trips, compe ons, and conferences for DECA students.
Auditor’s Ac ons:
Documenta on Reviewed:

 GA DOE Career Technical Instruc on Coordinator Handbook
 Electronic Pymt Request.pdf
District and School Level Employees Interviewed:

 Ms. Marilynn Hollis, Coordinator
 Ms. Doryiane Gunter, CTAE Director
 Ms. Adrienne Francois, Marke ng Educa on Teacher at Stephenson High School

Internal Audits conducted interview with Ms. Francois (Stephenson High School) to obtain
informa on regarding the opera on of the school store at her school. The CTAE program has a
new model that works for the District and for the sake of uniformity so that everybody is doing
the same thing and Ms. Hollis will be training the students and teachers on this new model.

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School Based Enterprise (SBE) Set-up Process:
DSCD currently has 5 stores and 2 kiosks in the following schools listed below.

Description of POS Stores
Redan HS - Marketing SBE - Cache'
Dunwoody HS - Marketing SBE - The Cat Shack
Lithonia HS - Marketing SBE - The Dog Shack
Miller Grove HS - Marketing SBE The Wolverine Warehouse
Stephenson HS - Marketing SBE - The Jag Express Operating since
2005
Marketing SBE Kiosks - Cedar Grove HS - New!
Southwest Dekalb HS - Double Kiosk - New!
Coming Soon! - The AIC Café Double Kiosk

The employees involved with the set-up of the stores include the CTAE Director, coordinators
and marke ng teacher. The marke ng teacher assigned to each school store instruct, assist, and
guide the students. The coordinators are responsible for the set-up, providing support and
guidance and ensuring the school store is in align with the CTAE program requirements.
The ﬁxtures and materials used to setup the SBEs are purchased using general funds. Each store
has a cer ﬁed marke ng teacher that supervises the management of the stores and teaches the
students the marke ng concepts to help run the stores. The students conduct surveys to inquiry
what their fellow students would like to purchase from the store. The students review data
collected and the market research to assist in determining what items to sale. The students
perform a cost/proﬁt breakdown and develop the product lis ng.
SBE Inventory:
The stores provide products and services to students, staﬀ, and the community. The stores are
managed and operated by students. Some of the items sold in the stores include: spirit wear,
school supplies, snacks, helium balloons, hot drinks like coﬀee and frozen drinks. Columbia High
School is in the process of se ng up a store that will oﬀer fashion merchandise since they have
a fashion merchandising pathway. Some other stores will also begin to sell fashion merchandise.
Ms. Francois maintains the inventory and other items on her whiteboard in the classroom. She
determines the inventory the inventory levels based on what was sold and purchased in prior
years.

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SBE Revenue:
The stores use two diﬀerent POS Systems: School Store POS and POS Unlimited. Both systems
provide the same func ons, capabili es, and services. The school stores currently use Worldpay
a third-party service similar to Square that provides the ability to use electronic processing for
electronic sales. World Pay processes the debit/credit card sales from the POS system and then
deducts their fee from the sales and makes a payment to the school. The daily sales and also
the fees charged for the service, they deduct the fees from one or more of the payments that
are made directly to the school. The current POS systems are compa ble with MUNIS.
Transac ons from the POS systems are uploaded to the local school account for each school
store and connected to the local schools’ bank account. The bookkeepers for each school
reconcile the sales and record the money to the school store account in MUNIS.
The register closes and opens with $50 each day that the store opens. The register is balanced
each day when store is opened and closed and recounted the following opening day to ensure
the opens with the $50. The class reviews register reports, inventory reports, and reset/restock
on Wednesdays since that is the day that are closed and can really focus on the data and assess
ways that they can improve. The current POS systems are compa ble with MUNIS. Transac ons
from the POS systems are uploaded to the local school account for each school store and
connected to the local school’s bank account. The bookkeepers for each school are able to
reconcile the sales and record the money to the school store account in MUNIS.
The Finance Department is currently looking into a diﬀerent POS System (My School Bucks) that
it will also be compa ble with Munis but will oﬀer cashless sales, online sales, and electronic
payments. No excep ons were found for the review School Based Enterprises. The residual risk
a er considera on of the adequacy and/or eﬀec veness of controls/risk mi gators is low and
thus is within the DCSD risk tolerance.

Improvement Opportuni es:

 Create opening and closing spreadsheet or form for balancing the register and recording
daily sales total.
 Create a spreadsheet or form to help maintain and keep track of the inventory for all
stores.

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SUMMARY
The CTAE Program is a very beneﬁcial program for the students of DCSD. The auditors
performed a risk assessment by observing the diﬀerent areas of the program as outline in this
report and as they relate to the GA Doe Guidelines. Risk can be deﬁned as the possibility that
something could nega vely aﬀect the District. More speciﬁcally, risk was deﬁned as the factors
that causes the CTAE Department to not be in compliance. During the audit, the auditor found
that CTAE Department processes concerning the funding, equipment inventory, expenditures,
and school based enterprises are in compliance with the guidelines of the program.
Our risk assessment included an analysis of the processes and procedures in place within the
CTAE Department regarding the management of the program funds. Maintaining the records of
funds received and managing the expenditures are vital to the program. The CTAE Department
follows best prac ces such as separa on of du es, monitoring of program funds, and
reconcilia ons. The controls ac vi es in place for the CTAE Program involved are opera ng
eﬀec vely to reasonably ensure the funds are received, deposited and spent correctly. Overall,
the management of the funds are eﬃcient and eﬀec ve.

REFERENCES:

List of Individuals interviewed:

Name Title Department-Division Location
Ms. Stacy Stepney Chief Academic Curriculum & Instruction 721
Officer
Ms. Doryiane Gunter Director, CTAE Career Tech Education 745
Ms. Marilynn Hollis Coordinator II Career Tech Education 745
CTAE/Instruction
Ms. Candice Rayner Cosmetology Teacher DHS Technology South 623
Mr. Jerome Heath Barbering Instructor DHS Technology South 623
Mr. Blair Northern Automotive DHS Technology South 623
Technologies
Instructor

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Ms. Adrienne Marketing Education Stephenson High School 578
Francois Teacher

Agenda Item