Agenda Item
d. Approval of the FY2024 Audit Corrective Action Plan
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education approve the FY 2024 audit corrective action plan developed in response to Senate Bill 68 requirements. FY 2024 audit results stipulate the District’s designated risk level as being moderate. The District’s corrective action plan must be presented at a regular board meeting, signed by each board member, and submitted to the State Board of Education no later than 120 days of our Audit Committee Letter (audit results) dated June 5th, 2025.
Details: Senate Bill 68 stipulates that the Department of Audits and Accounts designate a risk level for each school system. The FY 2024 audit contained three financial statement significant deficiencies (FS) and one federal program significant deficiency (FA).
FS 2024-001 Strengthen Oversight of the Information System Conversion
FS 2024-002 Strengthen Information Technology General Controls
FS 2024-003 Strengthen Controls over Employee Compensation
FA 2024-001 Improve Controls over Employee Compensation
These four items result in the School District’s designated risk level being moderate. With this designation, the School District is required to submit to the State Board of Education, within 120 days of the date of the Audit Committee Letter, a detailed corrective action plan. The corrective action plan should be presented at a regular board meeting and signed by each board member.
Contact: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance, 678.676.0270
Mr. Lance McConkey, Comptroller, Division of Finance, 678.676.0445
Effective: September 15, 2025 through June 30, 2026
Status: Attorney Approval Not Required
June 30, 2025
Dr. Devon Horton
Superintendent
DeKalb County Board of Education
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Subject: Audit Report - Year Ending June 30, 2024
Dear Dr. Horton:
The Financial Review Section of the Georgia Department of Education has the responsibility to
follow-up and close audit reports which show findings and improper or questioned costs, as shown in
the above-mentioned audit report, for funds (state and/or federal) disbursed by this Department.
This letter is to follow-up on the pending Federal Finding from our letter dated April 24, 2025. Our
comments on each pending finding, by audit control number, are as follows:
FA 2024-001
Improve Controls over Employee Compensation
The Program Specialist has reviewed this matter and determined that appropriate procedures and
controls are now in place to resolve this finding. The submitted corrective action plans were
acceptable. This finding is closed.
Your Corrective Action Plan regarding your SB 68 moderate risk designation and Indirect Cost
worksheet is pending. The Corrective Action Plan is due within 120 of your Audit Committee Letter
dated June 5, 2025. The Indirect Cost worksheet is due July 6, 2025.
Thank you for your cooperation during the audit resolution process. Our file on this audit report is
closed.
Sincerely,
Jasmine Williams
Financial Review
cc: Byron Schueneman, Finance Officer
1652 Twin Towers East • 205 Jesse Hill Jr. Drive • Atlanta, GA 30334 • www.gadoe.org