Agenda Item
2. Plante & Moran Audit Report Follow-Up Assessment ~ Updated 9.4.2025
Summary: Presented by: Mr. Joel Thibodeaux, Executive Director of Internal Audits, Chief of Staff Division
DeKalb County Board of Education
Audit Committee Meeting
September 4, 2025
ESPLOST Corrective Actions Assessment Report
Presented by: Joel Thibodeaux – Director of Audits & Compliance
Contracted Auditors: CLA – CliftonLarsonAllen, LLP
Introduction & Background
In 2024, consultants from Plante & Moran performed a comprehensive audit of
DeKalb County School District’s E-SPLOST program. A formal report was provided to
the District which included a summary of findings, along with recommendations for
the District to improve its controls, policies, procedures, and oversight in an effort
to enhance governance of future E-SPLOST programs.
The DeKalb Board of Education requested a 3rd Party assessment of corrective
action development and deployment. CLA was engaged to assist the District with
their organization, documentation, and remediation action plans in response to the
Plante & Moran report.
13
Summary of ESPLOST Findings and Status of Corrective Actions
Finding Finding Category Activity Goal Status Assessment or
Solution Owner
1 Policies Assess current status of Program Procedures Manual (PPM) development IN PROCESS (Q2 2026) Erick Hofstetter
2 Project Spend Tracking Assess current status of Project Spend Tracking and Reporting COMPLETED Lance McConkey
3 Contract Procurement, Assess proposed improvements to Capital Contract structure and COMPLETED H. Eric Hilton
execution, and monitoring management
4 Records Retention Assess status of the Digitization Project and Records Retention Policy IN PROCESS (Q4 2027) Kermit Belcher /
Glenn Melendez
5 Vendor Selection Assess current Capital Vendor selection process; Advise ongoing IN PROCESS (Q2 2026) Yolonda Love
monitoring
6 Purchase Approval Assess current Purchase Order management process; Advise ongoing COMPLETED Carla Smith
monitoring & internal auditing process
7 Expense Review Assess current Purchase Order management process; Advise ongoing COMPLETED Carla Smith
monitoring & internal auditing process
8 Internal Control Implement a suite of preventative and detective controls to monitor the IN PROCESS (Q3 2026) Joel Thibodeaux
governance of SPLOST funds
9 Change Orders Assess proposed improvements to Capital Contract structure and COMPLETED Hans Williams
management, focusing on mitigating District risks and costs
10 Project Spending Establish reconcilable “budget to actual” analysis and reporting by COMPLETED Lance McConkey
leveraging Munis capabilities
11 Final Inspection Implement formal closeout process and documentation retention COMPLETED Hans Williams
Documentation capabilities which meet requiremens of the PPM. 14
Follow-Up Questions or Concerns?
Audit Committee Requests for Additional Information
Office of Internal Audits & Compliance
Joel B Thibodeaux – Executive Director
joel_b_thibodeaux@dekalbschoolsga.org
15