>> So this of 2026, regular meeting of the Fairfax County School Board Audit committee will come to order, Mr. Dan and submit a request to tennis after news meeting remotely due to personal conflict to see is that we're conflict and
is located in Virginia. I have performed initial review, Mr. Dance request and having found it to be in compliance with the school board's remote participation resolution. I have approved their request margin than and please check
your audio visual. Good afternoon, everybody. Perfect. And now its board members physically present to vote on
the following. Those in favor. Yes, I ask all committee members who are physically present to vote on the following. All those in favor of confirming the chairs approval of Mister Danon is
request. That is unanimous for those in the room. Anderson and Mister we'll now approve the meeting minutes from the May 11th 2026 audit committee
member committee meeting. So I move that the or do I have someone to move this? That the audit committee approved the minutes from the May 11th
2026. Meeting with leave for the clerk to correct any form, adding technical or grammatical errors to have a seconds. Yes, okay. Mr. all those in favor. That is
unanimous, Mr. Dan, and how do you vote? Mr? Dan, it is also. In favor say consistent unit. Thank you. Okay. Item 1.0, 0,
3 business process. I did take on Britney Hamilton for a report on business process on Thank you, Ryan. >> So good afternoon today I will be presenting on the business process audit summary
while this summary outlines the key results from 5 business process audits, the full report are available on board docs for your detailed
reference, these audits will be triggered by specific risk indicators, including continuous monitoring results, external indicators or
turnover in key positions with significant financial responsibilities, such as principals or finance assistance and technicians. The court goes of these BP
Azar to evaluate process is and regulatory compliance test. The strength of internal controls and determine of transactions are reasonable and do not appear fraudulent. The scope of work covers both
appropriated and not appropriated funds for F I-26 we deep dive into the career and technology CTE, automotive programs at Lewis and Marshall High School and also a
comprehensive review of student auto sales, which assess that program at Marshall High School. audits were completed across 4 schools. One department
uncovering a total of 15 findings, 3 high-risk 7 moderate and low-risk and sarin, 5 low risk. So we will begin on Page one of the oddest summary on the second
column and go over the high risk findings. First. So we'll start with Marshall High schools. So there was one hire us finding our office audit at the finance office, the CTE
Automotive program and the student auto sales program. So we identified no findings for the finance office in the CT Auth Automotive program.
However, we identified areas of opportunity for the student auto sales program which so as a brief overview, Marshall High School, they host the only student auto sales
program in Fcps. This features an on site car lot. And the SAS dealer reports directly to the school-based administrator. However, that there's a collaboration with
the instructional service Department, which is ISD. CT Automotive instructors except donated vehicles, oversee repairs for resale in Kampala
vehicle folder for each resell vehicle. And once the vehicle is ready to be, so the vehicle is sent to the SAS program to initiate sales process. So our
viewing 10 of the SAS vehicle folders 9 of the 10 totaling over about 24,000. We're missing the required documentation, specifically 8 voters did not have CT
instructor signatures on the session. Plus, for a missing inspection stickers to for Kelley Blue Book variation Valuations and 2 are missing repair orders. AG recommends that all vehicle sales be
contingent upon completed deal. Voters and all the required documents are assigned. So additionally, we recommend the SAS office prohibits the sale of any
vehicles missing these Corby verification documents. So then we'll move down to way pulls Mills Elementary, who has 2 high findings. The first high finding was around
sufficient documentation where multiple transactions lack supporting backup documentation. Specifically 2 checks, 10 appropriate P card
purchases to cash receipts and 10 not appropriated P purchases. Tolling a little bit over 11,000. Additionally, a review of the tops or
teacher online purchasing system revealed that appropriate purchase, purchase orders had not received formal wet signatures since October of 2024. So despite being
review digitally by the assistant principal and all right, the principal and the finance assistant. So a recommendation is to prove all reckon reconcile all payments
of monthly statements and checks. Only when supported when completed with supporting documentation is attached and submit all P car payments before the due dates to avoid
late payments. So then we'll go down to the second high-risk finding around bank reconciliations reconciliations were missing signatures and dates dating all the way back from
September of 2025 up until February of 2026 also the bank statements, the adjusted book, Balance and thank reconciliation for the month of February was out of
balance. And then additionally a check remain outstanding since August of 2025 and this appears to be a duplicate check, paid out to the finance us extent. So our
recommendations is just to bring the school the U.S. account into balance independently sign and date reconciliations and bank statements timely and sure all
reckons reconciling items such as outstanding in duplicate checks are cleared and boy did in a timely manner. And then now going to transition over
to our moderate findings, which is on Page 2. I place. So we'll start with Bryant,
which is also on Page 2 is the first one under moderate findings. This was about obligations in for sampled checks, bypass the purchasing
process. One transaction was with the finance Tech. Miss technician so instead of the principal signing the finance technician technician signed a
five-year contract by passing the clams procurement review. And in 3 transactions, we're around funds that were obligated without an approved
P o. Our recommendation. Is this the school at here to the require purchasing process only the principal signed contracts. Additionally, we recommend that the school has properly completed and approved purchase orders for
all transactions before obligating funds. And then moving down to Lewis High School. So an unapproved fundraiser. It was a check that was issued to a charity
using wrestling fundraiser. Concession proceeds without getting the required pre approval from the Office of Comptroller Regional Superintendent Assistant Superintendent and Office of
Risk Management and our recommendation is just to secure all require district level approvals prior to 2 hosting school bays, charity fundraiser's to ensure a
physical transparency. And then the second a moderate findings around Purchase Inc procedures. We're 5 transactions, bypass standard protocols. We're a tablet was
purchased outside of the Focus accounting system. So we just recommend following the wreck and the regulations of 50 21 50 12 around computer hardware
and then we'll go down to Marshall High School around the SAS program. It was too moderate responding zone. Page 3. One was for SAS pricing
protocols were 5 vehicles were so below Kelley Book Blue Book Value Without written justification. And our recommendation is that vehicle
so below market value included sign statement of condition verified by the SAS dealer. then the second moderate finding was around internal controls, which is tracking of
repair orders and vehicle usage. This was 8 out of 10 vehicles were missing fuel. Purchase. A records for instructor test drives.
Additionally, 10 vehicle folders did not have test driving. A locks indicate mileage driven by the CT Automotive instructor. So our
recommendation is just to develop and implement standard procedures for tracking instructor vehicle usage. And then we'll go down to our last school, which is way pulls which is for I think they have
to moderate findings. Yes, 2 moderate findings the first month for sales tax. Where one P card transaction in for employee reimbursements
included sales tax. So a little bit over $100 in sales tax. And our recommendations is just to ensure that sales tax is not reimbursable to
staff and P card usage and ensure separation of duties. So finance the system does not cross process. Their own reconciliations sorry, their own reimbursements. And then
seconds Myra finding with around multiple P card statements across 3 sample month. They were not reviewed completed a timely. And so our recommendation is just
completing an approved reconciliations promptly. So we approached we appreciate the rest in the principles who have provided management responses in practive corrective actions for these
high and moderate risk findings. Management concurs with all the findings in the audit conclusions, we would like to extend our sincere thanks to management as well as finance assistance and
technicians for their collaboration through this process. And I will bring it back Ryan. >> Colleagues, if you have questions or concerns, please
let me know. Seeing none. I'm gonna start Go ahead, Eaton. So. >> Actually, I I have a question just particular about the schools just because in
terms of what the timing Friant and Lewis, I know that both them got new principles and I think maybe some of them may have gotten some new finance front for the head in from principals to any of this
occurred during that time. For which schools again, Lewis and Bryant Lewis. Yes, that was interim principal. And then Bryant's and whether new
finance technicians, I think maybe France there may have been I'm not 100%. Sure why. And you know, okay also transition of principles there as well. Retired. Okay. I
would I would have to look at verify that. Okay for the other one. Sometimes I'd like to, you know, see of their sometimes of some of these issues issues are occurring when there's those transitions. How mean when
there's a new principal coming and interim for? When you finance technician like to understand. This is happening during transition times. Okay.
Ameno little bit more than I do. Okay. So the question was for Bryant and Lewis right? So
Bryant, the principal. >> Has there since 23. And then the FT has been there for a very long time. And then for Lewis. The principal has been
is new. Yeah. And then. And finance person has been there since 2020.
>> Thank you, Mr. thanks for the presentations. Just a few. few questions. This one yeas to to my ego upon.
Understanding a 29 month, the being used when you when we say cash, disbursements. We talking about What about cash?
ISIS is the cash, not checks when you're taking in cash. There is a manual deposits. says his cash. They a time
when we say she receipts, it's not always cash. It could be checks. Have use cash. Disbursements chest, correct. Second one is. For the prion.
What it was high school. looking at the page. Number 2. The last to send 10's below Brian Antone was score Linda
Ways that the sentence goes like recommended the school and here to the purchasing process and has a properly completed and approve the purchase. Little from who
transactions before obligating funds. Isn't that something are ready? A quiet word even without always recommend
nation. So it nothing new. He just will be your rating. Watch. Has to be. Complied
with correct? So when I come mind. A failed to do that. Is
that simply? That knot? >> Yeah, I think Mr. When great questions. So maybe if I can also go back to your question. Number one, the cash, the distinction between
cat receipt and catch and tax receipt. So we actually have in the feature will audit reports on each of the schools that we just reported on. There is a footnote there
where we highlight. I was just able to find cash includes all cash and cash equivalents, including currency Collins and check. So there was a that's
what know. And we can making sure in the future in the summary a package that we do. We also include that that footnotes. So thank you for highlighting that. The second question about a
recommendation. So, of course, a lot of the things a compliance driven, right? Because policy Sasso. So we have to follow this one is in particular. If I may just add
on to operate any mention, is very important that that before the there has to be preapproval. So while there can be like a lot of different
compliance requirements because this one so important that we really need to highlight that that out of all the requirements, this one, everyone like a finance tech technician finance assistant principal really, really need
to do that before we obligating any fund. It makes sense. Okay. >> Mr. Moon: going to March and high schoolers. Use instruction instructors use
cars. I don't know whether your >> in the office around those times when school system has some lessons regarding his
truck. This use of cars and national high school in the past. Thsome concerns and the fact that it is being brought up I'm sure that you
is gone by. Not comforting on my part. Just note. Okay. So I Russians. So.
>> Ultimately with soon auto sales who conducts the finance training for them is that the CTA CT office officer. All right. Sorry about that. It
would be the CTE office. >> conducts we do the finance training side of it, which more on the use of the system in tracking of the infantry items.
>> question for our leadership team here. You know, if there's been any adjustments and then office because to Mr. Minns Point, this has been a
long running concerned. >> Jane Glazer has been in charge that office under. >> Noel and Sloane.
>> Right since I got here, guess my question is, are have we had any under ways or has there been any change in personnel to our efforts to
address this, if not consent. >> I don't know if there's been a change in personnel, but I know when I was first coming into the division, there were some issues. can't recall what part of And my
understanding is there some new framers put into place. But I do if it wasn't martial or a different. School, doesn't Marshall as well. And
it was around the auto program as well. If I remember. And so it was not limited to Marshall. >> The main concern was that
Martian, my recollections was. >> church was one of them to in any height. It's been an issue a couple times and make turn. I have spoken about it so I. You know, I think I'll
talk with Dr Presidio. I think his management response or the one that was written, I think they need to commit to. Number one. We also talked about not having everything in
handwriting write the report should be more visible electronically. And I think that's one one of the big keys. Then that becomes more
transparent to for approvals. But I will check back with him and see where they are with their adjustments. And I appreciate that. And if you
can bring that to a future, meaning be helpful. So just ended. And our preview, today's Marshall. When we last
looked and we plan to look at the other, I do programs. >> I try to address that. And if my team can support me on
that. So for the automotive program, there are many different Korea technical education programs across the counties right? So we have actually looked into many of them throughout the last year.
And we got a lot of support from Siemens office to financial services actually have help to China's first. A lot of the manual process into automated automated process
for the automotive repair program. So that we really see a lot of movement, positive movement, the one that that we report on today, mainly focusing on the student
automotive cells program. So that is a little bit more unique. We're we actually selling kind of like donated cars after it has been fixed by the automotive repair
program. So so there's only once asked program across entire country County, which is the Marshall High School program. Visit makes sense.
>> I thought we sold vehicles at a Venice and foes chair chair it. Now. Go ahead. Okay. So that's it's like a hub and
spoke. >> Yes, because he's only might maybe doctor mardy can help me. But I think that there's only one the lure like a auto sales dealer who is located in Marshall High School. I do believe. That is
correct. And Marty, never just discussing with the last audit issue as it was the ordering of parts. But then the auto program that hadn't been vetted. There wasn't a accounting for all the parts,
which is different than the But it's still in the auto program that I do believe there's one dealer that they do orquesta Soliz.
>> Yeah. Just I mean, this is an extremely valuable program. They're bursting at the seams. They don't and enough space accommodate students. Its
award-winning that heat. The educators are, you know, winning grants and talk about I think at a basic level we need to figure out. Weaken the system and improving presses.
>> Mr. Moon: Mr. Monday its ability to debate on this spot. it's a I scrutiny. that time was than just the same.
accounting for the parts. Wasn't structures use of the occurs was it was a part of the consent time.
>> I can address how. And so we we actually took I think that every auto program across all fcps on the auto repair side, we automated it. We
actually went there. We took all their paper documentation, taught them how to use the system, gave them a beginning. Inventory. So now the systems
automatically tell you sail and it deletes the inventory and it tracks everything. So no one can run run home and parts and so forth. So that's all been done on the auto
repair side, which was the initial findings AG come up >> I think a year 2 years ago, I think. >> And then it's taken us that
long to do every auto program. But that's eyes done. And I thing once we do, the sales side should cover. The whole program. >> So some of what Mr. Minns
talking about instructor use of vehicles. Is that I do which odd it was that related to. >> That must've
>> Different. That was or must've been prior to 2020 que. >> That makes a difference. that likely even before for my time. this is a new audits
that do Take a look at the program. And sorry, one more question for me. Can you differentiate?
>> Where the line between the fate program in Fcps. Is because my understanding is that fate was the one that was. Operation icing on the
buying and selling both for auto sales as well as the House homes that are built in Springfield and McLean. Our is fcps actually in the auto sales business services that
down through fate. >> That one I won't be able to answer because it's more on the program We can get some
clarification. >> For that particular program. And I think that some of the things that we're talking about are confluence of some H r issues that may not have necessarily gone to
audit in the past with individual employees. Okay. So with apologies, I think. >> We're requesting more information from leadership
team, friends on this one. Yeah. That I think it would be helpful to bring it back to
the audit committee. >> Esther, just whatever it did. administration's report back. >> May I suggest that because
we will need to work on follow-up, right? Because these open audit recommendations. So it I think to me it makes a loss of sense to give management, you know, some time to work on it. When
we bring it back. Full audit follow-up. I don't know about the timing may be in a couple of. >> And so on to say. October and November time frame so
that then we can bring in more contents about that. And then together to mention about the status, the audit recommendations so we can do it all to get. I don't know. Would it be something that is workable for the audit committee meeting? Yeah, I
mean that that's fine. But yes, that that works. If that works? >> Sure, absolutely. I'll talk to that Trooper I thought they had provided a management response. But it sounds like
we want more housing on that, right? So they will say this system will be improved. Training will be provided so that there are some actions
they have to be taken >> Moving So now we're going to move item 1.0 for fy. 26
quarter quarter, 2 continuous monitoring Conrad Hamilton. Again for that report on Fy 26 quarter one quarter, 2 continuous monitoring. Thank you.
>> So AG perform quarterly continuous monitoring for fy. 26 k'waun in key to honor school boards approved audit plan and government standards
continues. Monitoring utilizes technology base audit techniques to analyze patterns, trends in specific transactions rather than focusing on individual school
performance. This process provides a high-level summary of systemic issues across Fcps. So we reviewed 112 sites
including 34 in person. 70 sites had 0 issues. 21 fights had minor issues. 22 had no transactions sampled. And this
the findings in the chart on page to our usual findings for continuous monitoring. So the top 3 are a bank reconciliations, timely payment and non bank
reconciliations so than in the bank, reconciliations are going to be issues around untimely completions missing signatures and dates adjusted book Balance is not matching
the summary trial balance reports. And then timely payment, which is our second one is going to be around invoices, not being paid timely and then non bank,
which is the 3rd one is going to be procurement card statements that lacks timely reconciliation, signatures or dates. So no material concerns were found at a site level
except the competitive bidding exception. So while a school originally bypass standard procurement channels and due diligence for field trip contract for over 100 well
over 200,000, the severity of the exception is softened due to an identical trip and vendor that was utilized another school where
verification and proper due diligence was successfully completed through the office of procurement. So for all our next steps are minimal are sorry are memos are given out
our individual schools and have been sent out to management AG will determine if further continuous monitoring or a full BPA is
required or for the specific locations we would like to again. Thank management for their collaboration. And with that, I'll bring it back to 20. Any questions or concerns
on this. >> Okay. Seeing none. We'll move on item 1.0. 0, 5, fy. 26 hourly employee structure and staff inside. And I count on.
We to have and can Tim Tishman for the report 26 hourly employee structure and stipends on Thank you. Could
that >> So they would be presenting the results of our performance audit of all least employee structure and stipends, the objective of this audit was to
evaluate whether controls govern and a least. >> So >> the objective of this audit was to evaluate whether the controls government, Ali
structure and siphons are properly. Let's rise and operating effective efficient and equitable manner across CPS as a result of this review, we've identified the
findings. Related to Leaf event, a publication verification of homebound and home base instruction hours. And siphons. Across all these
3 areas. We noted that the current decentralize and Manuel workflows do not fully insured efficiency, effectiveness and equity of these processes. I'm just
going to get one So to walk you through the details. I was like you police refer to Page 18. Finding one hourly pay
been structure and application. In order to end the stand this finding, I would like to first described the currents framework of how the events are applied or
determined. So within the current framework wants employees are higher. Their entered into the lost an eye to the band or default the
bend. One, then principal and program managers uses the manual paper-based HR 11. Or what its school, temporary assignments online, find
information form transition. The employee from the default speed than to the correct event. Employees then manually enter Northside East Bay Vance from the H on 11 form into my
timer point so they can get paid. So in short lived, this process gives operational flexibility to of the pond schools. The manual people from HR 11 is the only to rise
and document the document that the ban for. All right. Hourly employees. And because events are currently assigned a manager, destruction with no
second with you, we found that the process may allow for pay and floor and arise Carol expenses. to give you a better
picture here, we tested a sample of hourly employees. Across the pond and Schools review the HR 11 forms and found instances where paid
band did not align with the work description. For example. As illustrated for detailed in the table on Page 19. And
employee HR 11 description was and Ocean Management. The commission, the management, the manager here signs be bent well for the employee. However, base on Fcps job
description. Rule or this duty. A line. With the 7 and prevent AIDS. Also, we found in some cases, says where
employees were paid. The France be bent for the same work description. For instance. 5 employees were performing the same due east which where and the timing
interpretation. However, there were signs very impede Vance from they've to pay Benson. In
other instances, we found the work of the work documents. It in the form was in the HR 11 was not explicit to determine if that the band was a adequate, you may refer to
some example on starting on Page 19. And because I mean, moving Section 2 with a not
for us finding because employees are required to manually enter. They've paid bent into my time. To get paid. We found instances of
Evers would approve records in my time. Did not approve. Did not match the H on 11th event. We documented the discrepancies and the table on
Page 20. For example, an employee and serve my time. And in my time they'd been to.
However, HR 11 signed him. And those in communication or ace event to which led to a different rates for all. So the final observation within this find bin is related to
refunds. or the feedback given to the hourly employees. We found that current. He we don't have. A former process for proponents assessments for hourly employees. Before this
finding. We have couple recommendation mainly to shift from manual processes to system controls. We recommend sahlen's acquisition and management Office Park 10 in collaboration with Office of
Employee Services and Operation DSO to enhance guidance and training given to principles in order to train them on how to sign a fence. We also of kind intent to
establish monitoring framework seconds. We have a few process. Within this recommendation without site. Within this finding we ER
Office of employee relations to create the accounts or consider creating assessment process for hourly employees.
Moving to the second. Find them on face. 24, which cover homebound and home-based. Our leverage teacher verification. I'm sorry. I did not mention in the beginning that the
scope of all the structure involved are included hourly pay been signed, want to 15 and hold on and hold teachers. So the second find it is related to homebound and
Homebase teachers. Here we look. That's how we verify and improve hours for homebound and homebase teachers. So of contacts you we have a population of over 700
students receiving the services and to ensure our to act teachers must submit weekly family or patented defecation and works. detail
in the subject the time and hours to instructed to ensure all reported accurate and let's rise before payments. We have a team of the coordinators, I believe now.
Now they're down to 2. Cool manually cross reference. All of the Stanley emails vacation detail using an excel tracking So here again, we found that the manual nature the process
is Emmanuel and decentralized structure in a way that may allow fund before and I'll try spittle expenditure. So specifically we found
instances where teachers were compensated for instructions. However, we could not determine if family verified those hours. We also found instances where teachers were
compensated for instructions that exceed the weekly included are set by regulation 2, 1, 4, 0, We also found that
currently we don't have a track and the to document any action taken for students that have the or consecutive consolation mean we don't have
a process in place to track if services were paused for 2 minutes for the students. we recommend in DOT O S S or out of school. Out of school
support office to explore to envision to a digital brought digital verification process and also established track in the county since the documents, any action taken.
For students within 3 or more consecutive cancellations. Our final findings bring us to cite tons on page. 28 site,
construction of publication. Here. We found some areas of improvement. So like H R Review site for compliance before process and payment. We noticed that there is no
process in place to verify that. Siphons art side to an actual active exist and activity. And without that check, that is a risk dot.
Siphoned funds could be used for activities that do not exist at the school. Additionally, because site and
contracts review is a manual process. We found instances where side peace payments exceeded the limits without any documented approval. We also look, but House side pants are distributed across
Fcps. specific specific Lee for the ponding chairs. 5 things. We found one school consolidated the entire budget for 6 department chairs into
one single payment or let's single stipend for one employee in the Montz of 8,910. And less with this recommendation. And within this recommendation, we found
that there's no guidelines on the number of siphons a single employee can hold during the school year, for example, during fy soon or detail in table on Page. 29, there were
instances. Where employees receive more 7, almost like pins with also compensation recent a tie 13,000 for one
employee died one school year. So for this recommendation for this last finding, we recommend yes or E. Employees services and operations to
consider it. And plummeted. And on it. Workflow system for stipend. Contract. That's established verification protocol ensure that siphons
arts I to an existing activity at the school and established guidelines on the number and types of sight. And an employee may hold for the year. So 2 up this think it's
wrapped things up there and the Lions team here for all the areas is Emmanuel decentralized system per hour in the stand in the new a stand for the human capital
management. Its position to remediate some of these Survation. Management can core agree with the findings and recommendations and provide
all the corrective actions. We thank them for their exceptional cooperation this audit. This concludes our presentation and all now hand it back to Ryan for questions.
A great many questions and concerns. St. John-Cunning. I mean, I in terms of the
different compensation for for different pay bands for the same job. And I'm just gonna speak from my experience because I was an interpreter. And depending on what level of
interpreter you were and how many years you were. You got paid more for says a new interpreter. So when you're talking about that discrepancy to 2, I don't know that still
That changed at HR since since way. Back when in my Mr. Smith, they were just talking it wouldn't be unusual. For a
staff member to have multiple stipends. If they're doing multiple things. I'm talking about the hourly hourly interpreters that I would. And then plus, I would have to go.
This was not this is not the stipends. This is our Lee has an hourly interpreter. Because I had been an interpreter for
so long. I had a higher hourly rate than somebody that just came into the system. Also my level. Bake me a higher hourly rate. And so when you're
saying so then when my so if there were to enter present and then sometimes say there's in a bit where you have an urge to a Spanish and a
Vietnamese interpreter. You could have 3 different interpreters at that school. Working the same job that they could be a different levels different pay pans. So when you sat there were there was
that discrepancy for the same job, but they had a higher pay band. I'm trying understand, yes, iced teas that yet. So that's a good. The here, The
supporting documentation that we use here to come up with this conclusion is the HR 11 within the HR 11. It has a description of work. The only information that was included
in the age 11 within description of work is multilingual interpretation. So for us like from Leonsis Lakewood where we have different HR 11 for the France
employees with the same description of work. >> But it has little. But the pay ban is different. So the the description of 4th was
detailed enough like, for example, like you said, Most Island and then the language with 5, 0, for 4 years.
>> c*** and seas could be valid. You would just this all 3 were there for the same job, but they got paid different levels you didn't look to see
with the same the script. So he like we're looking at the process in general like the process of having a charm annual as the only to rise documents. >> That shows what the what
the manager has signed is is not working. So we're looking at the process. That's why we did not go into details of why this employee these employees is there have been. The
defense be banned for the description of work like the purpose of that is still could the process to ensure that the manual. For HR 11 is me.
Efficient. Yes, efficient. And yet. >> so I would show up at a school right? And then someone at the school. Would have to verify that. I was there and
they would have to sign a paper. How would? I'm trying to figure out like in terms of efficiency let's go back to an event that has 3 or 4, 5 and
temperatures. How with that verification happened? If it's not manually that there would be a certain person that would have to sign off. That I could get paid. And if there's 5 interpreters like how would
you do that electronically like I'm just trying to figure out the logistics of how that could happen. I understand that it has to happen. And I
can't in my head figure out how it can because there had to actually and you're not necessarily like in them necessarily in. Let's say.
When you're there for an IEP, it's different because that sun, you know, for all practical purposes, a 9 to 5 and their staff there that will sign it versus when you're going to evening event. There may not be that many
staff. You have to find the wonders to people there that are going verify that. That's just that's just a one tree. A question. May I try to do it?
>> Maybe like a second review over HR 11 because here we have only like one person was that women a band or documentation. Again of why
we're signing this person paid band AIDS and this person treats made there was no documentation with the HR 11 documents and why we gave flick just to be. Just to address the equity apart here.
Flake, why we're getting the same juries. 2 different events. >> Dr. Nardos King: Just I think that's good. But at the end of today, Mercier, I think
for us we're looking for system, right? We're looking for process instead a lot of human decision. That we would like that to be document esa
process flow instead of menu. So that's kind of the key as black and I'm sure with the fcps because we have all walks of life right? Translators can be one and I'm sure there are
a lot of other positions that have a different level off light, right work on it to. So the same would also apply. But what we try to say here is we
saw a lot of disparity among and maybe they are legitimate. We don't know based upon documentation that was provided.
>> Thank you. I appreciate this. And you know, I know I'm being very specific for what my experiences versus systemic and I understand. It would be important to have a consistent
system situation. I'm just trying to figure out how that would happen, which is their
>> Mr. Moon: So I come and express taken. The mega due to the amount. Hey, Monday goes out solid Payless tape and the Senate. It's about 20 million
dollars for money. 1.5 for homebound and homebase teachers. Close to 8 million
Stipend payments. Correct? to we are talking about. 2046 about 40, 40 close to me. And I'm not not a smaller sum. So
absolutely its correct that we need to make sure that those property made and property documentation and make sure that we are already in full compliance. Having set that.
Having said that. >> hour. >> Human capital Management system that we are implementing. we with that right now? All we eat in full
worry. It is not fully in full operation. What we still are? >> And good afternoon,
everyone. We'll be coming into phase. One of the human capital management. My path. Our new HCM tool will begin in
December, which will be our payroll processees. A lot of our foundational work that will happen in December and a lot of issues will be
controlled for HCM. So they'll be able to set of rules HCM will have greater consistency around the pay bands. A lot of
that will preordained within team itself So that's what I did. And uh, Jim is going be quiet he's had a paper. 5.11. You said the 40's. So he's
going to be using that foam is going to be a a 9 and >> Mr. Moon: when you when you say about, you know, pay money, sitting own buzz. It that it's gonna catch that. So it's going to put a limitation
much one can spend it for someone paying outside the pay band and that can be caught automatically by HCM. So all of these can be addressed.
>> From will be a bill dress. Those issues instead of those rules was in the hcn. So yes. >> Mr. Moon: And 1, one
nesting ease. Correct me if I misunderstood. What's your recommendation to have someone to and surely check what
assess. That may be done by HCM later on by. Computer system is that is that? What
are you what you want? Your report? Recommending? The school system tell us someone view. What he's being put how
money's being paid out of the sort get the 40 million dollars. Okay. Is that? >> Because so are our main recommendation for all the
areas since all these areas rely on manual decentralized process is certain sense in from the manual process in the country to a common control system. And for the first finding for all of
destruction, we added another recommendation for and a second review for HR $0.11. >> Mr. Moon: It is up to the manager. I guess that's the point. A second review is a somebody to do the second
deal. Well that they can be done by HCM. We do costing addition are on water. Lonnie, a lot louder. Quien want.
Petitions created >> Correct. And that's based on their based on management's corrective The new system will remediated. This observation
delivered the only way we can find that is doing all that. Follow a point the fall. A lot put management for recommendations will probably do and then we'll down and do
a walk to see if it's those observations going to get flagged that, you know, I'm just I'm just hoping that with the significant investment we have. Already me. >> Mr. Moon: You know,
quieting HCM and implementing from December one, you know, issues can be addressed through a to Sam rather than creating additional positions on money on up. Someone actually doing work with the
can be done by see them on. That's what I'm hoping for. >> I just out. Yes. So if I can just supplement the
responses that we really hoping HCM east dissolution, right, and it looks like it is solution. What audit will do missed him on an audit committee members east at will with double check right from
the audit lands. Has that capabilities be able to re soft a risk that we identified and then was circle back with the audit committee cheering
to follow a because I get that. All Thank you. >> And if I may, so we're appreciative of this audit. And I think as Esther shared
its the risk that is aligned with are issues that we have now. And our HR team has understood some of these areas and concerns for some time. We
just didn't have the tools to be able to address it in the way that we will be able to do with the AIDS him. So there is some procedures and practices that we've recognized for in
place and have tried to work around without having the appropriate tools. So the line with the risk and practice will be able to fix that with the agency. I'm looking
forward to next follow-up report clarify when capability one. >> Mr. Moon: HCM is capability being able to address on the
consent. John-Cunning. >> question I have on the stipends and looking at this it seems like this would be
and high schools. Wondering is and I understand like. Look, we have incredible staff and we have staff that are like Energizer bunnies that could do on this. But also I'm
wondering. If you look at the schools and the size and if there was staff resources, I'm thinking like if you have a small school and you don't have a large pool of teachers, then there are those teachers
that will step up to the plate to do more than one. Activity in terms of, you know, doing some of this work. And I I'm
just wondering, you have. 2, 6 schools listed like in terms of what size those schools are. I just know like
specifically for me for Louis. It's a smaller high school. So in terms of bandwidth of the staff, I know several staff members there that do several things because they're willing to step up to the plate. So
not a large high school and they don't have a large amount of staff members that can step step up for different positions. >> Maybe I can start and I
know that my team is looking for specific school Marci year so we have very intentional not to include the school names. And I I'm sure you understand why is because we want the focus to be at this
division level right. And also we are not saying that the staff member receiving multiple stipends are incorrect and we are not saying that to right. We want
to make sure is an equitable process that indeed that particular school need that one employee could handle on a different task and full few to
toss and receive multiple stipends. If that is case, we I think it's OK but to your question, I don't Team. Do we have?
>> Despacito means yes. If a just need like maybe like. >> a larger school with a larger population versus a smaller school. I mean, I mentioned a name just because
I I know the situation of one of our schools where they don't have such a large staff, you know, and and I personally know some staff members that do a just because they're
committed and that might not even be a school that's in here. I'm just saying, like, did we look at this is a school that has X number of students so they would have to we have that information. But
you don't have to to stand now and we come Don't have the exact number of students at the school has bought the this school.
>> As between 500 to 70799 students. And for budget there. this sign 6, the pot and chairs floor 14, 1914, 85
feet. >> Thank you, money and Tim Fair for the presentations. Most appreciative. Now we're going to move to item 1.0 6. I
didn't follow up. So back to Thank you. Thank you, Ryan. >> So I'll presenting the
audit recommendation. Follow-up as of April 30th. Go to the next page. Please.
Okay. So as you can see, on the face for me? Okay. Sorry. As you can see on the table in
summary on table on Page 2, we have 7 audit with open recommendation and we're able to close 6 this period and there are 14 outstanding
recommendations those 14 for I'm not too by April. 1st. By April, 30th. >> are understand and management is making progress on outstanding items.
>> So the first item is for the nutrition services on 3. The tour commendations related to benchmarking and updating the regulation are in process
next on item on Page 4 item to procurement process. We have full recommendation that are in process and where do as of April 30th management or our
understanding the completion of these recommendation are pending to find a review of regulations as well fully implement in the new vendor
Assessment Software. When Page 6, we have the sorry. Moving to item 3 on Page 6. We have the critical process review higher. We were able to verify
and close one recommendation related to centralizing instructional hiring processes. So in the past and that it had to apply to a general rule, then e-mailed the principal of the specific
schools that were interested. They were interested in and no management has ADA. This issue or find an organization now
school specific often and are now life and brass ring glitches are applicant tracking system, meaning the instruction position are now higher to the Decatur, the
requisition for each location, also to preserve salience pipeline, a qualified applicants are copied. And saved on the port for other openings. There are 3 could
become a nation within Did that process 2 of them do as of April 30 2026. For management. the the pending of
these recommendation floor. The implementation of these recommendation. It's been done the implementation of the new
mike that or a C and if you want the new software. We have item for construction and renovation contracting
process. We were able to close to recommendation. The first recommendation is around project TIME extension in the past. There was no formal process to document these
extensions. And to address this. This sign and construction department complimented mentally training to all staff to reinforce our ensure that extensions are
properly document moving forward. The second item with clothes in full involved the project punchless monitoring the list as much less is a
less actually the next especially that the contracts are you was documents, all their outstanding items of things that need to be fixed or replaced. DNC abated. The
manuals establish their punch with Strachan guidelines. Now field construction representative cut 6 are required to monitor punch with progress and provide former
up. They doing regular projects meetings. Last Kind of nation. We close was related to re-evaluate in the period between suspension and
financial. Complete final completion dates. Previously there was at their rebates of between the stool milestones. Now DNC has abated the contract specification to
remove that 30 day. That way. It gives a project more time to customize that timeline based on the projects and the complexity site based on the
size and the cult complexity of the projects. We have commendations process and would do as of April 30th related to finance finalizing
draft manual dates. Yes, he's currently waiting for leadership to review the manual also establish an undocumented key performance indicated and benchmark and
exploring solution for creating dashboards is in process. Last item on face 10.
These are business that. We were able to close. The recommendation for Lewis rushed are sure and into school. And Cameron Elementary School by voter find
appropriate supporting documentation. Evidence. And a high school. We had 2 recommendation, but they will not do as of April 30th. On
Page 11. The next steps we will follow up on items. doing the That believe in September
audit committee meeting. And the last slide on Pace 12, we have included 3 or a friend saw huge. The framework for the recommendation. Follow-up.
brings and of the stricken taste presentation. hand it back to Ryan for questions.
ancient county. Actually, every time I asked a question, I didn't thank you guys for all your work. So that's what I would say is thank you because you guys have done a great job.
>> Well, and I will second. Yeah. And in that 3rd son, I 4th so I do want to thank everyone for their hard work this year. been a long and grueling year. I think it's
been a very productive year. You've uncovered some things in the system which we very much appreciate. And you have kept the ship running. while
many complaints come in different waste and abuse among other places. not very much. Appreciate your service to system. This is final audit committee meeting of the year.
It's been a pleasure to work with my colleagues on the committee as well as staff. It's now been 2 years and we'll see if I come back as as
your chair. But if not, thank you again. And I do want remind everyone. That on June
23rd will be having our risk assessment represent work session is important look forward to that conversation is a full board. >> Mr. Moon: So with that, I
have been the straw should 23rd. Am I correct assuming that you would be managing the portion of discussion? Okay. So I don't have to about that. Thank you. You're welcome join
I get the work session anything it. Okay. So with that. >> The audit committee will now make a motion on June 15th 2026 to go into closed meeting to do one discuss personal
matters person to section 2. 0.2, 37 11, a one of the code of Virginia and 2 consult with legal counsel regarding specific manager calling the provision legal advice. They
council pursuant to section 2.2, 37 11, a 7 and a 8. And the code of Virginia. Holden,
updating the motion. We struck something. Yeah, no worse.
With apologies. The audit committee will now make a motion on June 15, 2020 16 on a closed meeting to discuss personal matters pursuant to Section 2.2, one of the code of Virginia and to consult with legal counsel. Very
specific matters are in the provision of legal advice by such council percent to section 2.2, 37 11, a 7, a 8, the code of Virginia, specifically a student discipline and the personnel matters to have a motion moved
by Mister Men, second base in the St. John-Cunning. All those in favor. That is unanimous, including Mister Gannon Online. We are now
recessed at 05:00:07PM, and will meet in closed session.