Great. This 03/02/2026 regular meeting of the Fairfax County School Board Audit Committee will now come to order. We will now approve the minute meeting minutes from the 01/05/2026 Audit Committee meeting. Do I have a motion? Moved by Mr. Moon that the Audit Committee approve the minutes from 01/05/2026 meeting with leave for the Clerk to correct any formatting, technical, or grammatical errors. Do I have a second? Yes. Parnell. Okay. All those in favor? Everyone at the table? All those opposed? None. So item 1.03, business process audits.
I call on Brittany Hamilton Alright. Thank you, Ryan. So, good evening. Today, we are presenting the business process audit reports, for several schools. Item 2.1 is the summary. However, the full reports are item 2.2 through 2.7. These BPAs are conducted on an ad hoc basis due to management changes, continuous monitoring results, or situations deemed necessary. The primary objectives are to evaluate process effectiveness, and policy compliance, assess whether internal controls
are functioning as intended, and ensure transactions are reasonable and do not appear fraudulent. We started these audits in November 2025 up until January 2026. And, six schools were audited during this time frame. So we had zero high high risk findings, four moderate findings in three schools, and 10 low risk findings. And, we also had two schools with no findings. So we'll while while the low risk findings were addressed, with school leadership, I would
like to direct the attention the committee's attention to the moderate findings in the summary. So I'll start with Annandale High School, who had two moderate findings around documentation and procurement noncompliance. The missing documentation includes CTE cash receipts lacking, required deposit slips, and additionally, cash events checks eight cash events check that lacked required, cash events, forms. And then we'll go down to procurement around non compliance, around procurement.
So for community based instruction, which is CPI, it's a program for students with disabilities that moves learning into classroom, into real world. An annual CBI allotment of $10.50 dollars was reserved and dispersed prematurely via check prior to specific trip approvals. And only a $105 in activities were actually approved, leaving 945 surplus, of unspent cash sitting in the school safe. Additionally, we additionally, we had 21,000 in, football uniforms that were ordered without an approved
purchase order. And then if we could go down to Cameron Elementary who had one moderate finding around cash receiving. Four cash receipts lacked