Agenda Item
c. Approval of Fiscal Year 2025 Audit Corrective Action Plan (CAP)
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the DeKalb County Board of Education approve the fiscal year 2025 audit corrective action plan (CAP) developed in response to Senate Bill 68 requirements. Fiscal year 2025 audit results stipulate the District’s designated risk level as being high. 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 after our Audit Committee Letter (audit results) dated March 27, 2026.
Details: Senate Bill 68 stipulates that the Department of Audits and Accounts designate a risk level for each school district. The fiscal year 2025 audit contained one federal program significant deficiency (FA).
FA 2025-001 Improve Controls over Employee Compensation
This repeat finding results in the District’s designated risk level being high. Due to this designation, the District is required to submit to the State Board of Education a detailed corrective action plan within 120 days of the Audit Committee Letter (dated March 27, 2026). 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
Effective: Upon Board Approval
March 30, 2026
Dr. Norman C. Sauce, III
Superintendent
DeKalb County Board of Education
1701 Mountain Industrial Boulevard
Stone Mountain, Georgia 30083
Subject: Audit Report - Year Ending June 30, 2025
Dear Dr. Sauce:
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 March 27, 2026. Our
comments on each pending finding, by audit control number, are as follows:
FA 2025-001
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 high risk designation and Indirect Cost worksheet
is pending. The Corrective Action Plan is due within 120 of your Audit Committee Letter dated March
27, 2026. The Indirect Cost worksheet is due April 27, 2026.
Thank you for your cooperation during the audit resolution process. Our file on this audit report is
closed.
Sincerely,
Chris Toles
Financial Review
cc: Byron Schueneman, Finance Officer
1652 Twin Towers East • 205 Jesse Hill Jr. Drive • Atlanta, GA 30334 • www.gadoe.org