DeKalb County BOE FY24 CAP - September 8, 2025 - DCSD Board Meeting Archive

Mrs. Deirdre P. Pierce, Board Chair
Ms. Allyson Gevertz, Vice Chair
Mr. Andrew B. Ziffer
Ms. Whitney McGinniss
Tiffany Hogan, Ph.D.
Mr. Diijon DaCosta, Sr.
Dr. Devon Q. Horton, Superintendent Mr. Awet Eyasu

FS 2024-001 Strengthen Oversight of the Information System Conversion

Internal Control Impact: Significant Deficiency

Description:

The DeKalb County Board of Education (School District) should strengthen oversight of its information
system conversion from its legacy resources/payroll (HR/payroll) and financial system to its new
financial system.

Corrective Action Plan:

The Division of Information and Instructional Technology (DIIT) acknowledges this finding stemming
from the conversion from the legacy CrossPointe system to Munis, which was completed during the
fiscal year in review. During the conversion, several controls were implemented, including dedicated
project management support and active schedule monitoring. DIIT will continue to monitor, ensuring a
successful transition into future years. No further action is being taken at this time as the conversion
has been completed.

Estimated Completion Date: N/A
Contact Person: Kermit Belcher, Chief Information Officer
Telephone: 678-676-1200
E-mail: Kermit_Belcher@dekalbschoolsga.org

Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
FS 2024-002 Strengthen Information Technology General Controls

Internal Control Impact: Significant Deficiency

Description:

The DeKalb County Board of Education (School District) should strengthen logical access controls over
its financial and human resource/payroll (HR/payroll) systems.

Corrective Action Plan:
The Division of Information and Instructional Technology (DIIT) accepts this finding and will implement
the following corrective measures. During the SY26, all users will transition to NIST-aligned
passphrases to improve Identity Access Management (IAM) controls. In addition, the following actions
will be implemented to enhance logical access controls:
• Assign a project lead to oversee remediation efforts.
• Enhance and strengthen password policies to align with NIST recommended passphrases.
• Engage internal stakeholders (Technology, HR, Finance) to support role validation and
governance.
• Develop and implement a Munis Separation of Duties (SoD) matrix.
• Conduct a phased review of all Munis user roles and permissions.
• Complete a full user access review with supervisor validation.
• Document standard operating procedures for access control and SoD enforcement.
• Establish an annual user access review process with tracking and oversight.
• Provide training and communication to access approvers and users.
• Deliver regular progress updates to technology leadership and internal stakeholders.
• Form a cross-functional oversight committee to ensure compliance and closure of audit
findings.

Phased Implementation Timeline (Aug 1st 2025, – June 15th 2026):

• Phase 1 (Aug 1 – Sept 15): Assign team, gather user access data, begin SoD matrix
• Phase 2 (Sept 16 – Dec 15): Finalize SoD, clean up roles, draft procedures
• Phase 3 (Jan 6 – Feb 28): Conduct full access review, finalize SOPs
• Phase 4 (Mar 1 – Apr 30): Automate review process, deliver training
• Phase 5 (May 1 – June 15): Validate remediation, submit audit closure documentation

Estimated Completion Date: June 15, 2026
Contact Person: Kermit Belcher, Chief Information Officer
Telephone: 678-676-1200
E-mail: Kermit_Belcher@dekalbschoolsga.org

Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
FS 2024-003 Strengthen Controls over Employee Compensation

Internal Control Impact: Significant Deficiency

Description:

The School District’s policies and procedures were insufficient to provide adequate internal controls
over the employee compensation process.

i. Documentation supporting additional pay totaling $53,605.42 was missing for 10 employees.
ii. Four employees received compensation more than their contracted amounts, resulting in total
overpayments of $7,472.54.
iii. One employee was underpaid $3,897.00 compared to their contract.

Corrective Action Plan:

The School District will strengthen enforcement of existing compensation procedures and improve
communication between HR, Payroll, and school-based staff. A centralized digital repository will be
implemented to store all payroll adjustment documentation. A pre-payroll reconciliation process will
be established to ensure payments align with contracts and change management strategies will be
applied as needed to support process improvements and system limitations.

i. Payroll To address the first bullet point, the following corrective measures have been designed
by the Finance’s Payroll Team:
• By October 31st, 2025, payroll shall revise SOPs to clearly outline required
documentation and records retention for any form of additional pay (e.g., stipend,
overtime, retroactive pay). The revised SOPs will be shared with all timekeepers,
bookkeepers and department managers.
ii. To address the second bullet point, the following corrective measures have been designed by
the Human Resource’s, Compensation Team:
• Develop and enforce standard operating procedures for submitting and approving
additional pay requests by August 31st, 2025.
• Centralize and retain documentation for all payroll adjustments in a secure, accessible
system no later than August 31st, 2025.
• Resolve identified overpayments and underpayments, initiate recovery or issue
corrective payments when identified.
iii. To address the third bullet point, the following corrective measures have been designed by the
Human Resource’s, Compensation Team:
• Implement a standard operating procedure around pre-compensation review to
reconcile employee pay with correct grade and step placement by August 31st, 2025.
• HRIS will implement enhanced functionality within the Employee Access system to allow
employees to view their pay information directly. While challenges exist due to
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
integration limitations between MUNIS and Employee Access that require workarounds,
this enhancement will help reduce payroll discrepancies and promote greater
transparency regarding compensation and pay structures. These enhancements are
scheduled to be complete no later than June 30th, 2026.

Estimated Completion Date: June 30, 2026
Contact Person:
Tasha Davis-Mills, Chief Human Resource Officer
Byron Schueneman, Chief Financial Officer
Telephone: 678-676-1200
E-mail:
Tasha_Davis-Mills@dekalbschoolsga.org
Byron_Schueneman@dekalbschoolsga.org

Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
FA 2024-001 Improve Controls over Employee Compensation

Internal Control Impact: Significant Deficiency

Description:

The policies and procedures of the School District were insufficient to provide adequate internal
controls over the employee compensation process as it relates to the Child Nutrition Cluster.
i. One employee who no longer worked for the School District received salary payments totaling
$8,715.
ii. Two employees did not have any of the required certifications, or comparable documentation,
to support their salary payments totaling $48,837.
iii. One employee was missing required certifications, or comparable documentation, to support
portion of their salary payments totaling $8,128.
iv. One employee’s salary in the amount of $2,671 was incorrectly charged to the federal program
for one pay period.
v. Documentation of additional pay totaling $33,883 could not be located for 14 employees.

Corrective Action Plan:

i. To address the first bullet point, the following corrective measures have been designed by the
Human Resource’s, Compensation Team to prevent future occurrences of payments to inactive
employees. The school district will:
• Implement a standard operating procedure that allows Talant Acquisition Managers to
manage the resignation process for their assigned areas. This will improve timeliness and
reduce the risk of missed or delayed separations. This is scheduled to be in place by
December 31st, 2025.
• Implement a digital time and attendance, timekeeping system by October 31st, 2025. Once
in place, any employee that has not checked in during the pay period will be reviewed.
ii. To address the second bullet point, the following corrective measures have been designed and
implemented by December 31st, 2025 by Finance’s School Food Nutrition Team:
• Designation of Monitoring Responsibility: A new position, Records and Accountability
Technician has been created to complete SNS substitute payroll, extra activity and file and
monitor monthly time and effort certifications. The Records and Accountability Technician
will be assigned the responsibility of monitoring time and effort certifications for all school
sites. This includes tracking submissions, maintaining SNS employee roster for each school
and identifying any missing or incomplete certifications.
• SNS Employee Roster Review: The Records and Accountability Technician under the
guidance of the Business Manager III will work with Human Resources to maintain and
utilize an updated employee roster for all SNS federally funded positions at the school level.
This roster will be cross-referenced during each certification period to ensure all required
staff are accounted for and compliant.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
• Timely Submission Oversight: Certification deadlines will be clearly communicated to SNS
employees and SNS supervisors. School level monthly certifications are emailed by each
Manager to the SNS in box. The Records and Accountability Technician will issue reminders
prior to the due date and follow up on outstanding certifications.
• Ongoing Compliance Monitoring: The Records and Accountability Technician will provide a
monthly status report to the Business Manager III, noting any compliance gaps and
resolution steps taken. The Area Compliance will monitor compliance during onsite visits.
• Training and Communication: Training on proper time and effort reporting procedures will
be provided to all SNS staff throughout the year. Schools that are out of compliance will
receive remediation training and a letter will be sent to the School Principal from the SNS
Business Manager III. The remediation training will emphasize federal requirements,
certification timelines, deadlines, and the importance of accuracy. The SNS Manager will be
required to complete the outstanding documentation as a part of the corrective action
process.
• Documentation: All communications, reminders, certifications, and monitoring activities
will be documented and maintained for audit purposes, in alignment with SNS federal
recordkeeping guidelines (5 years plus the current year).
iii. To address the third bullet point, the following corrective measures have been designed by the
Human Resource’s, Compensation Team. The School District will:
• Implement a standard operating procedure around pre-compensation review to reconcile
employee pay with correct grade and step placement by August 31st, 2025.
• HRIS will implement enhanced functionality within the Employee Access system to allow
employees to view their pay information directly. While challenges exist due to integration
limitations between MUNIS and Employee Access that require workarounds, this
enhancement will help reduce payroll discrepancies and promote greater transparency
regarding compensation and pay structures. These enhancements are scheduled to be
complete no later than June 30th, 2026.
iv. To address the fourth bullet point, the following corrective measures have been designed by
the Finance:
• By October 15th, 2025, all Program Directors will provide Finance with a listing of employees
to be paid out of their respective programs. Finance’s Position Control Team will reconcile
rosters and update employee payroll charge codes in advance of the October 15th, 2025
paycheck.
• By September 15th, 2025, Finance’s Accounting team will share payroll detail with all
Program Managers after the initial generation of each semi-monthly payroll. The manager’s
will review salary and benefits scheduled to be charged against their program, and
communicate to Accounting any corrections that are necessary.
• Finance’s Accounting Team will continue to share all expenditure details that substantiate
each program’s monthly drawdown with the Program Managers for their review and
approval.
Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
v. Payroll To address the fifth bullet point, the following corrective measures have been designed
by the Finance’s Payroll Team:
• By October 31st, 2025, payroll shall revise SOPs to clearly outline required documentation
and records retention for any form of additional pay (e.g., stipend, overtime, retroactive
pay). The revised SOPs will be shared with all timekeepers, bookkeepers and department
managers.

Estimated Completion Date:
Contact Person:
Tasha Davis-Mills, Chief Human Resource Officer
Byron Schueneman, Chief Financial Officer
Connie Walker, School Nutrition Executive Director
Telephone: 678-676-1200
E-mail:
Tasha_Davis-Mills@dekalbschoolsga.org
Byron_Schueneman@dekalbschoolsga.org
Connie_R_Walker@dekalbschoolsga.org

Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org
Presented to and approved by the DeKalb County Board of Education at the September 8, 2025, Board
Meeting.

Signed By:

Dr. Devon Q. Horton, Superintendent

Mrs. Deirdre P. Pierce, Board Chair

Ms. Allyson Gevertz, Vice Board Chair

Mr. Andrew B. Ziffer

Ms. Whitney McGinniss

Dr. Tiffany Hogan

Mr. Diijon DaCosta

Mr. Awet Eyasu

Robert R. Freeman Administrative Complex
1701 Mountain Industrial Blvd. | Stone Mountain, GA 30083
678.676.1200 | dekalbschoolsga.org

Agenda Item