DeKalb County School District
Plante & Moran Audit Report Follow-Up Assessment
July 2025
Draft Report
Prepared by:
Jeffrey Ziplow, Principal
Lindsey Intrieri, Director
Aaron Perillo, Senior
CliftonLarsonAllen LLP
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West Hartford, CT 06107
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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.
CLA was engaged to assist the District with their organization, documentation, and remediation action
plans in response to the Plante & Moran report.
Executive Summary
CLA held small group and individual interviewees with over ten (10) representatives from the Dekalb
County School District across multiple divisions including Operations, Information and Instructional
Technology, Finance, and Administration to review the findings and recommendations from the Plante
& Moran report. For each finding, CLA confirmed the status of each remediation/recommendation
implementation and for those not yet completed, obtained an estimated date of completion by the
District. (Dates refer to quarters of the County’s fiscal year).
Of the eleven (11) findings noted in the Plante & Moran report, CLA identified six (6) items that have
been completed as of July 2025 and five (5) items that are still in need of remediation. Several of the
initial expected completion dates are now past due. CLA has obtained updated expected completion
dates from relevant control owners in the District. Many areas are currently in process and require
collaboration and coordination of individuals from cross-functional teams throughout the District.
Details for each finding and their associated status are documented below.
Note: The Observations and Recommendations are copied directly from the Plante & Moran report.
Audit Finding 1 – Lack of Enforceable Policy to Govern District Processes
Observation: The Policy and Procedures Manuals (“PPM”) were not developed to align with District
processes and were not communicated to District personnel. As a result, District personnel were
unfamiliar with the PPM, and there was no policy being adhered to throughout the E-SPLOST IV and E-
SPLOST V programs.
Recommendation
Industry best practice is that District administration maintains a version-controlled policy to govern all E-
SPLOST program spend.
The District should engage a third party to develop a policy and tracking mechanism for future E-SPLOST
programs that considers input from District personnel while taking into account any legal or regulatory
requirements. The policy should include the following attributes:
1. Responsibilities for job roles involved in the E-SPLOST programs
2. Timelines for process completion
3. Decision-making authority limits
4. Process for communication of policy requirements to District personnel
5. Monitoring procedures to ensure compliance
6. Procedures for accurate document retention
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7. Oversight procedures in establishing the budget, scope, and schedule to ensure quality, timeliness,
and strong economics in project management (see recommendation #3 for further details)
Status – In Process (Expected completion: Q2 2026)
No comprehensive E-SPLOST policy manual has been compiled. Dekalb County has hired a new
construction management firm, HPM, that is relied upon for policy and procedure manuals and
construction-management activities. Per the County, HPM will be taking over the program management
role for the District. Initial discussions have been held between the District and HPM to set program
expectations. Internally, the District has identified the Executive Director for Facilities and Capital
Improvement and the Director of SPLOST Planning as the leads for generation, oversight, and
management of the ESPLOST standard operating procedures.
Next Steps
The program policy manual needs to be created. The Executive Director for Facilities and Capital
Improvement and the Director of SPLOST Planning need to continue coordination with the new vendor,
HPM, to document standard operating procedures for the management of ESPLOST including the seven
(7) attributes as identified in the finding above.
Audit Finding 2 – Incomplete and Inaccurate Ledger of E-SPLOST
Transactions
Observation: The District did not maintain a complete and accurate ledger of E-SPLOST-related
transactions consisting of project, expense details, vendor, date, and amount. This issue appears to have
occurred because of the conversion to Munis in 2018, as well as a lack of appropriate supporting
documentation for journal entries.
Recommendation
Industry best practice is that District administration maintains a version-controlled policy to govern all E-
SPLOST program spend.
Industry best practice is to reconcile detailed subledgers to the general ledger on a monthly basis. All
variances should be investigated and resolved within 30 days.
The District should craft and adhere to a policy that all sub-ledger systems must be reconciled to general
ledger data monthly, with review from a member of management with the appropriate level of
knowledge and authority. Additionally, action plans should be developed to investigate and clear any
variances within 30 days.
The District should also provide comprehensive training sessions, standard operating procedures, and
ongoing support to personnel responsible for financial record-keeping duties. Employees should have
the necessary knowledge and skills to effectively utilize the accounting system or software; Munis has
the capability to track spending by project, which should be leveraged for future E-SPLOST projects.
Training should cover topics such as data entry techniques, ledger reconciliation procedures, adequate
journal-entry documentation, and error resolution protocols. The District should encourage open
communication channels for employees to seek assistance or clarification on ledger-related matters.
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Status – Completed
This finding has been resolved.
The Capital Projects/Capital Outlay Accounting Manager II, Accountant Manager III, and Comptroller
have been working on reconciliation of the project ledger to the general ledger monthly going back to
fiscal year 2020. A number of corrections have been identified, and part of this process has included
clearing errors involving variances which has been time-consuming.
A new process has been established for monthly reconciliations for the E-SPLOST transactions, and the
District has developed a shared month-end check sheet (electronic “smartsheet”) to standardize the
process steps and document sign offs and completion dates. It is accessible to all those responsible and
accountable within the reconciliation workflow. The District has the Capital Projects/Capital Outlay
Accounting Manager II or Accountant Manager III perform the reconciliation process and the
Comptroller performing monthly review.
CLA received a copy of the Q3 2025 E-SPOLST VI monthly reconciliations to observe the new process
taking place.
CLA received a copy of the Financial Month End- FY25 Period 10 monthly checksheet to observe the new
process taking place.
Next Steps
Not Applicable
Audit Finding 3 – Contracts were Written in a Manner that was Not
Favorable to the District and Resulted in the Overpayment of Additional Soft
Costs and a Lack of Spending Oversight
Observation: The District’s contractual and financial processes for implementing capital improvements
from procurement and planning through construction and close-out can be significantly improved from
its current state. This includes procurement documentation, establishing and tracking the budget-to-
actual costs from the planning phase through construction (including contingencies), and close-out
activities.
Recommendation
Industry best practices are to review and update procurement processes to align with current market
trends and conditions. For this recommendation, the District should conduct a comprehensive overview
of its procurement of Construction Management services in alignment with its contract documents and
incorporate industry “best practice” processes relative to defining the following:
-Construction Management Fees (Overhead and Profit)
-Staffing for pre-construction and construction services
-General conditions, insurance, and contingency use
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In addition, bridging documents and more specificity of the project bidding documents, including the
dates published, control version, and/or having the AE provide their index of drawings and specifications
(with dates of final issuance) for incorporation.
Included in the contract review process, the District should conduct a comprehensive overview of the
Payment Application process to ensure that multiple departments are reviewing, receiving, and
approving the applications for payment, including the application of the proper CM costs, including fees,
staffing, general conditions, contingency use, allowance use, and insurances and that multiple
departments received and retain these records accordingly.
Status – Completed
This finding has been resolved.
The District is contracting and leveraging input from the third-party construction management firm,
HPM, in coordination with the District’s Office of Legal Affairs, to develop a framework within the newly
developed Standard Operating Procedures (see Finding #1) to ensure that the District’s construction
management function meets the best industry standards – particularly in the consideration and
approval of various elements of total project expenditures with the goal of minimizing final project cost
and creating project budget savings wherever possible. HPM is also engaged to facilitate the efficient
operations of projects. Additionally, the District has engaged a new Program Manager to help
understand and document project processes.
Prior to project initiation, the Legal department reviews Response to Proposals (RFPs) and the selected,
prevailing contractor (including a confirmation that vendor scoring sheets and appropriate selection
process was followed by the District). Bidders must agree to District contract forms and the Legal
department creates the contractor agreements which are then returned to the Board and the
Superintendent of Schools to execute. The District has an internal Contract Administrator and Contract
Administration team who oversees the District contracts and uploads them into the contracts module of
Munis.
Change orders are documented on standard DeKalb forms and are routed through internal Legal for
review and changes to timeline, cost, and verification of appropriate backup, supporting documentation,
and approval signatures. Change orders over $25K are retained in Munis.
The District has an operations steering committee (which includes the Legal department) that reviews
and discusses project change orders, rationale, cost implications, project impact, and other relevant
project factors. These meetings are recorded.
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Next Steps
Not Applicable
Audit Finding 4 – Documents to Support the Audit were Not Retained in
Accordance with District Policy
Observation: The District did not maintain records in an organized and auditable manner. Additionally,
the District failed to appropriately maintain records in accordance with the DeKalb County School
District Records Retention Schedule, dated 2013.
Recommendation
Industry best practice is to adopt and adhere to a records retention policy that is monitored and
enforced by management. The District should develop and deploy a records retention training program
for all District personnel. This training includes the following:
1. Awareness of governing policies in place from a District and regulatory standpoint.
2. Instruction that multiple retention timelines may apply to a single document. In these instances, the
longest of the applicable timelines applies
3. Best practices for storage contemplating security, structured folders, and searchability
4. Procedures for effective disposal
Additionally, the District should develop and execute a management monitoring program to inspect the
effectiveness of the District’s records retention policy on a monthly basis. Monitoring should focus on
selecting key documents within each department on a rotating schedule to evaluate whether these
documents have been retained or not retained in accordance with applicable policies. This will allow
future audits of E-SPLOST expenditures to be executed in a timely, efficient manner and improve the
District’s adherence to the DeKalb County School District Records Retention Schedule.
Status – In Process (Expected completion: Q1 2028)
The District submitted the guidelines for the retention policy (in alignment with the state retention
guidelines) to the Legal department in December 2024. The Legal department is currently working on
updating the internal policy and retention schedule. Proposed revisions to the internal policy and/or
schedule are set to go to the Board for review in September 2026. The District’s directive is that the
policy and retention schedule will be updated annually. The responsibility for confirming effectiveness of
the retention policy will be a collaborative effort between Legal and Operations at the District.
The District’s digitization project has been initiated as of Q1 2025 and is estimated to run through at
least 2027. The team is currently focusing on digitization in the HR area. Standard operating procedures
are being created to support document retention/digitization awareness in the District. It will be an
ongoing effort for future District files and records.
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Next Steps
The Legal department needs to complete their review and finalization of the retention schedule and
internal retention policy for the District. The digitization of relevant historical files and documents (those
that have not surpassed the retention date) also needs to be completed. Digitization of current and
future files will be an ongoing process.
Audit Finding 5 – Vendor Selection Teams were Not Appropriately Split
Between AECOM and District Personnel
Observation: Selection committees to determine vendors to provide services paid for with E-SPLOST
funding were not comprised of sufficient and adequate team members, as recommended by the policy.
Of 328 vendor scoresheets analyzed, we noted that 68% did not have the appropriate split between
DCSD personnel and third-party project management personnel.
Recommendation
Industry best practice is to ensure a fair, equitable, knowledgeable, and neutral representation of
evaluators for all public bids. Additional best practices include retaining score sheets, including
evaluation details for all public bids.
The District should implement a monitoring program for the Procurement Department to ensure
representation on selection committees is in line with policy and best practices. This monitoring
program should include an objective review prior to vendor evaluation to ensure the individuals
assigned to the selection committee are aligned with applicable policies. A component of the vendor
selection process should include a certification from the Procurement Department that the selection
committee was aligned with applicable policies. The District should also implement a standard scoring
rubric and ensure the full evaluation scoresheets are retained for audit purposes.
Additionally, on at least a semi-annual basis, the Internal Audit Department should execute reviews of
the Procurement Department’s adherence to these policies by selecting a sample of vendor evaluations
to validate that the selection committee representation is appropriate.
Status – In Process (Expected completion: Q2 2026)
The District’s original practice for evaluating bids was originally to have five (5) selectors for major
District bids and contracts. Three of the five (3/5) were to be District representatives, while the
remaining two (2) selectors were consultants. The District’s practice then shifted to four (4) total
selectors, two (2) District representatives and two (2) consultants. This transition in the District’s
selection committee was not documented as part of internal project operating procedures and thus
impacted the Plante and Moran audit as a finding.
The District retains vendor score sheets in the contract file. Once a vendor evaluation is complete, the
process is “certified” which includes the scores and committee. This has not yet been documented on
the score sheet.
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CLA is working to provide the District with an ongoing monitoring/internal audit program to regularly
test/review that representation on vendor selection committees are aligned with policy and best
practices.
Next Steps
Relevant project policies/procedures need to be updated to reflect the change in the
makeup/requirements of the selection committee. Additionally, the score sheets should be updated to
include verbiage attesting that the scores and committee have been verified.
The District will need to complete the ongoing monitoring of selection committees to confirm alignment
with policy.
Audit Finding 6 – Purchases Were Initiated Prior to Approval of the Purchase
Order
Observation: The District did not have a process for ensuring purchase orders were created and
approved prior to the purchase being made and invoice being generated by the vendor. In instances in
which a purchase order was not available for audit, District administration indicated an accounting
transmittal form could be leveraged. In total, 3,677 transactions (23%) did not have a purchase order or
transmittal form that documented all approvals as required by policy.
Recommendation
Industry best practice is to employ a suite of internal controls to ensure the approval of a purchase
order prior to any purchase made with District funds.
The District should ensure that the related purchase order policy and procedures are clear and enforced
so that purchases are not made without a fully approved purchase order from Munis.
Status – Completed
This finding has been resolved.
All purchases require a requisition. Currently, purchase requisitions are submitted, routed through
approvals, and converted to a purchase order prior to purchase. The process for “after-the-fact”
purchases has also been changed; an “after-the-fact” document must be completed with an explanation
as to why the purchasing process was not followed and appropriate supervisor signature is required.
Training for this new process including blanket purchase orders and “after-the-fact” exceptions has been
held for District employees.
If a project has been approved by the Board, and a vendor has been awarded, a blanket purchase order
is created now, prior to any purchases. As expenses are entered, they are reviewed against the blanket
purchase order to confirm they are applied appropriately and the relevant documentation has been
uploaded and attached in Munis. Invoices are then applied to the blanket and the blanket balance is
reduced. The Munis three-way-match capability (matching purchase order, invoice, and packing slip) is
enabled.
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An additional workflow approval step has been added in which projects are reviewed and coding is
confirmed as appropriate for the correct blanket purchase order and project. There is a purchase
approval step where the Contract Management department will review the requisitions to confirm if
they are related to/linked to a project, and if so, they will confirm all approvals and documentation in
place. Following Contract Management approval, requisitions are routed to the Accounting Department
to confirm coding accuracy. (Purchases of $50K or more require additional approvals in the workflow).
Fully executed contracts for projects are added to the contracts module within Munis.
Next Steps
Not Applicable
Audit Finding 7 – For Expense Items where Documentation was Available,
Significant Exceptions were Noted Related to Adherence to Governing
Policies, Rules, and Regulations
Observation: Upon completion of a comprehensive review of the E-SPLOST IV and V expenses, there are
significant discrepancies that raise concerns regarding the current accounting, expense tracking, and
approval practices. Our testing revealed instances of errors in accounting entries that were not
corrected, improper approval processes, and a lack of adequate documentation to support the
expenditures.
Recommendation
Industry best practice is to maintain an effective process for recording expenses through consistent
adherence to a defined policy and procedure and execute a strong, ongoing administrative monitoring
procedure.
The District should implement a robust internal control system to prevent and detect errors in a timely
manner, enhance the expense approval workflow, and communicate the record retention policy to
District personnel to ensure thorough documentation for all transactions. Implementing a policy
disallowing after-the-fact purchase orders will protect the District from being responsible for expenses
that are not approved prior to the expense occurring.
Additionally, retraining staff on financial policies and procedures will be crucial to prevent recurrence of
such issues. The District should ensure team members are trained on how to effectively review invoices
for specific services. Team members should track long-term projects for services previously invoiced and
ensure services are not invoiced multiple times. These steps will not only rectify the current deficiencies
but also strengthen financial management practices for the future.
The District’s adherence to the state’s codifications will demonstrate its commitment to following the
legal requirements for the betterment of its educational facilities and the community it serves.
Status – Completed
This finding has been resolved.
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All requisitions require documentation. The process for “after-the-fact” purchases has also been
changed; an “after-the-fact” document must be completed with an explanation as to why the
purchasing process was not followed and appropriate supervisor signature is required. Training has been
held for employees on blanket purchase orders and “after-the-fact” purchases.
If a project has been approved by the Board, and a vendor has been awarded, a blanket purchase order
is created now, prior to any purchases. As expenses are entered, they are reviewed against the blanket
purchase order to confirm they are applied appropriately and the relevant documentation has been
uploaded and attached in Munis. Invoices are then applied to the blanket and the blanket balance is
reduced. The Munis accounts payable (AP) workflow is established and in use. AP Clerks review to
confirm no duplicate invoices are paid. There is a now also a District person in the AP approval workflow
for SPLOST purchases who reviews for appropriateness. The Munis three-way-match capability
(matching purchase order, invoice, and packing slip) is enabled.
Next Steps
Not Applicable
Audit Finding 8 – A Suite of Preventative and Detective Controls was Not in
Place for the Governance of E-SPLOST IV and E-SPLOST V Funds
Observation: As part of our procedures to review the oversight and management of E-SPLOST funds, our
team reviewed the internal controls that were in place or not in place during the E-SPLOST program. We
noted 18 key controls per the PPM that should have been in place. During our review of the adequacy of
the design of each control, we noted that 7 of the 18 controls were not designed to effectively provide
oversight and management of E-SPLOST funds.
Recommendation
Industry best practice is to employ a suite of preventive and detective controls that aid in reducing the
risk of misstatement or fraud. These controls can leverage the capabilities of the ERP system, with
manual controls layered in as an extra line of defense.
The District should develop a control framework for future E-SPLOST programs, with a focus on
establishing and communicating policies and procedures to District and AECOM personnel. Additionally,
regular monitoring and periodic testing should be implemented to ensure that all controls are
functioning as intended. For those controls that continue to operate ineffectively, require remedial
training of the control owners consisting of a review of desktop procedures and affirmation of
understanding of the requirements to effectively operate controls.
Plante & Moran also provided a draft control framework for the District’s consideration in the audit
report.
Status – In Process (Expected completion: Q3 2026)
The remediation for this recommendation will coincide with the District’s ERM framework
implementation. A new auditor has recently been added to the Internal Audits and Compliance Team
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within the District who will be charged with developing the monitoring, testing, and reporting for all
processes and controls identified.
Next Steps
Develop and document the control framework for E-SPLOST programs. Establish a schedule for routine
monitoring and periodic testing (e.g., semiannually). Consider utilizing the Plante & Moran sample
control framework as a baseline.
Audit Finding 9 – Original Contracts of Low Value Followed by Significant
Change Orders Provide Opportunity for Procurement Exploitation
Observation: During our review of the District’s E-SPLOST IV and E-SPLOST V processes it was noted 689
change orders with a total value of $126.8M were recorded. We noted 30 instances of change orders
over $100,000 when the base contract value was less than $1M. For the 30 instances, the total value of
the base contracts was $8M. After the change orders were applied, the total contract value including
change orders was $111.5M.
Recommendation
Industry best practice is to maintain an owner contingency within the overall budget and ensure strong
controls exist within.
Additionally, the District should implement oversight procedures during the procurement process. This
could include a cap on the percentage increase allowable through change orders, regular audits of
contract amendments, and a review process by an independent committee. Additionally, training for
District officials on the identification and prevention of such exploitative practices by contractors may
help to ensure the integrity of the competitive bidding process.
Status – Completed
This finding has been resolved.
The internal Amendment/Change Order template currently being used by the Project Management
Team for change orders to contracts for construction services has been updated and notes for change
orders over $100K, Board approval is required. An additional signature line is added for the Board Chair
at the bottom of the document.
CLA received a copy of the Amendment to Contract for Architectural Services form to observe the new
amendment documentation/process taking place.
Next Steps
Not Applicable
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Audit Finding 10 – Documentation to Support a Budget to Actual Analysis
and Changes to Budget was Not Retained
Observation: For 15 E-SPLOST IV and 2 E-SPLOST V completed construction projects, the total
expenditures surpassed the budgeted amount approved by the Board.
Recommendation
Industry best practice is to maintain a detailed accounting ledger by project, with the supporting
documentation behind it, in an organized fashion. This provides the opportunity to not only re-trace the
project from inception to completion but also allow trends or anomalies to be detected and acted upon.
The District should implement procedures to ensure changes to project budgets are captured to allow
continuous monitoring of project spending to the approved project budget. Additionally, the District
should ensure the comprehensive contract management system that is being implemented in Tyler
Technologies Munis system identifies all contracts and change orders related to E-SPLOST expenditures
so the District is aware of its financial obligations, timelines, and deliverables. The District should also
implement a more thorough expense reconciliation process to ensure the monthly reporting of project
status and expenses to date is complete and accurate for full transparency to District stakeholders.
Finally, the District should implement a periodic internal audit of the contracts and change orders to
ensure proper approval is obtained.
Status – Completed
This finding has been resolved.
When a project is initiated, it is organized into multiple line items within Munis with budget allocations
by line. System controls prevent line-items from being overspent without an approved budget transfer
being completed prior. As part of monthly reconciliation procedures, budget amendments are also
reconciled.
Internal policy DJE identifies purchasing requirements and articulates levels of approvals needed at
different price thresholds and scenarios. Finance standard operating procedures include the process for
obtaining amendment approval. Going forward, reasons for project changes/budget adjustments will be
logged in Kahua (internal project management software).
CLA observed a screenshot of the system preventing an expense entry from exceeding an open
amount/available funds on a contract.
CLA received documentation detailing the budget amendment process including a description of the
transfer needed, an internal memo with the change order request details and contractor change order
attached, as well as evidence of the various approvers sign off (including the Board Chairperson). CLA
also obtained a screenshot of a journal entry and project ledger reconciliation within Munis to observe
the budget transfer process taking place.
CLA obtained a copy of the internal flowchart for approvals of amendments.
CLA observed a contract within the Munis Contract Central module to confirm storage of contracts within
the system.
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Next Steps
Not Applicable
Audit Finding 11 – Final Inspection Documentation was Not Retained to
Evidence the District Reviewed the Final Condition and Quality of Work
Performed
Observation: The final inspection documents for E-SPLOST IV and E-SPLOST V construction projects were
not maintained to provide them in a timely manner for audit purposes.
Recommendation
Industry best practice is to establish a close-out checklist, with a final review of the checklist and
supporting documentation (and the storage of this documentation) performed by those charged with
management of the capital program.
The District should establish a systemic approach to maintaining the crucial closeout documentation for
complete projects. The documentation should be easily accessible to individuals with appropriate roles
and responsibilities. Additionally, implementing a periodic internal audit of the Final Inspection
Documents ensures the documentation meets the requirements and is ready for external consideration.
Status – In Process (Expected completion: Q2 2026)
The District has indicated that the closeout process is currently a work in progress and noted that a
closeout procedure should be in place by Q2 of 2026. A process has been in place for years but solid
documentation regarding the financial closeout tasks has been lacking. The District is looking to
reinstate a formal closeout checklist as part of new standard operating procedures and the onboarding
of HPM.
The District will need to determine what will serve as the primary source of record for particular project
files going forward as multiple systems are currently used including Munis and a project management
software, Kahua.
Next Steps
Complete the formalization of documented close-out checklist and determine the system of record for
project documents.
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Summary
The table below summarizes the remaining open audit findings and the estimated completion of each as
indicated by the interviewees. An additional column has been added for the District to identify the
relevant internal owners for the remediation of each. Note: the years below are representative of the
District’s fiscal year (July 1 through June 30).
# Finding Original Updated Owner(s)
Expected Expected
Completion Completion
1 Lack of enforceable policy to govern Q3 2025 Q2 2026 Erick Hofstetter – Chief
District processes Operating Officer
2 Incomplete and inaccurate ledger of E- Q2 2025 Completed Lance McConkey
SPLOST transactions
3 Contracts were written in a manner that Q3 2025 Completed Joel Thibodeaux –
was not favorable to the District and Director, Internal Audits
resulted in the overpayment of additional & Compliance
soft costs and a lack of spending
oversight
4 Documents to support the audit were not Retention: Q1 2028 Glenn Melendez –
retained in accordance with District Q2 2025 Deputy Chief,
policy Digitization: Information &
Q1 2026 Instructional Technology
5 Vendor selection teams were not Q3-Q4 2025 Q2 2026 Yolanda Love – Capital
appropriately split between AECOM and Procurement Manager
District personnel
6 Purchases were initiated prior to Q1 FY2025 Completed Carla Smith – Vendor
approval of the purchase order Services
7 For expense items where documentation Q1-Q2 2025 Completed Carla Smith – Vendor
was available, significant exceptions were Services
noted related to adherence to governing
policies, rules, and regulations
8 A suite of preventative and detective Q3-Q4 2025 Q3 2026 Joel Thibodeaux -
controls was not in place for the Director, Internal Audits
governance of E-SPLOST IV and E-SPLOST & Compliance
V funds
9 Original contracts of low value followed Q3-Q4 2025 Completed Hans Williams – Director
by significant change orders provide of SPLOST Planning
opportunity for procurement exploitation
10 Documentation to support a budget to Q3 2025 Completed Lance McConkey
actual analysis, and changes to budget
was not retained
11 Final inspection documentation was not Q3 2025 Q2 2026 Hans Williams – Director
retained to evidence the District of SPLOST Planning
reviewed the final condition and quality
of work performed
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