>> This June 16th 2025 regular meeting of the Fairfax County School Board audit committee will now come to order. I see online that we have this lady joining It's ladies night. notified the chair and clerk of the board that she's using
remote participation as she is caregiving for an individual with a disability that's misleading must be counted as in person for the persons of quorum this afternoon and does not need to be voted in by the
board. She is located Williamsburg, Virginia, this lady. Can you check your audio
and visual? lady? lady, can you test microphone and
>> just okay. Great guest. So we proceed to item 1.0, which the U.S. the approval of minuteso now vote to approve the minutes of the April 20th 2025 meeting of the Audit
Committee. >> Okay, so Mr. Moon moves out of committee approved the minutes from the April. 28 25. Meeting with the for the clerk
to correct any form, adding or grammatical errors in this in any previous meetings of the audit Committee for school year. 24, 25 do have a second great seconded by the net. All
those in favor. Raise your hand. That is. unanimous, including this lady who is
virtual. Okay. We'll be moving on item 1.0 3, which is the construction and renovation contracting process audit. So
icon to have and 10 Tishman for item. 1.0 >> Thank U everyone. My name yeah. I'll spend the next few minutes summarized in our performance audit of
construction and renovation contracting process this audit was performed in accordance with the Fy 25 men. The primary objective of this audit where focus on
evaluatinternal controls and processes reviewing contract, compliance and accountability and benchmarking industry
standards for construction renovation projects. Tense testing sample included 6 projects are sites, including one new school, one capital
enhanced mint and for innovation projects at a clothing entry, high school and middle school as a result of this audit, we identified one high risk moderate
findings and one of nation. So the first finding is related to compliance with construction and renovation contracting requirements. We noted a few areas where we could strengthen our process.
First is the construction project. reports so Fcps field construction representative is required to complete it. They for to documents were
completed by the contractor to track the progress that commits any material receives and also documents. Any issues at the sites. We noted that those daily reports were not
consistently submitted for a project at sites. Number 5. For example, in July 2023, 6 out of 20 daily reports went missing September 2023, 10 out
of 23 went missing. Then we have punchless punch with is a document that lists all deficiencies or items that need to be completed by the GC
prior to them moving to the next construction phase. We found a significant backlog over 2000 items across 4 projects were locking
completion of documentation. And moving on to submittals review Submittals, which is a document that the contract provide to its TPS for approval prior to boards right
materials. We found that Forsyth number 5, 2, signals were not a full timely manner which led to an additional cost of 68,000 because the
material Colts expire and we had to we procured them out a hi-vis rates. We also looked at SEAL or proposed change order supporting documentation
and time time in review. So if the SEAL is a premier Li documents submitted by the contractor that requires potential modification to the project school coast or
schedule. To the for the owner for them to prove it before becomes a formal change order. And then then the original
contract. So we found the and approve the CEO and the amount of 233,000 didn't have supporting documentation to justify this to be sealed. We
also observed that change orders for for projects were not approved within the tiny within the 90 day timeframe of the PC or the proposed change
order issued states. Finally identified finally within find in one way, then to find some clarity within our policy. 8 to 4, 0, got change order, approval, trash old. So we're
view a sample of teens or engine from 10,000 to 1 million amounts. But change order. The current process which aligns with the BPA or
Virginia Virginia Public Procurement Act which required school boards pull of change orders exceeding 50,000 or 25% of the contract amount.
However, our policy or 2 floors, euro requires change order. I'm sorry. Requires school boards approval for change orders. It exceed in
250,000. So to address these phones intensified in finding one design and construction implement monitoring process
for daily report. Punchless Submittals and the CEOs are proposed change orders and also to clarify change order approval. Cheshire end in manual. Next. We have finding
to consent construction and renovation monitoring. So while we have some control in place, there are some areas for improvement. So for change order justification, we find
that line are cut 6 CPS and that she sees gentle contracts were signed off on the change orders. There was documented evidence of Fcps comebacks in its own ghost analysis or
pricing with you. If there's that cold justifications seems to rely solely on the general contractor proposal. Regarding Asian punch list, which we
identified in finding one. lot of items are outstanding and the roots goes coast to be our excel us spreadsheet the punch
list based on it doesn't have dates for a contract accountability for this in private, with size critical task. Next, we have projects schedule and progress
monitoring. We could verify the initial schedule review of all 5 project, but we couldn't verify if CPS review of subsequent updates schedule.
We also notify Sony. We also know says that out of 6th ample project MS Key contraction, my stones without documented specification for the delays. For example, a
site to substantial completion was delayed by 8 months and size 3, 4, find the completion dates are still outstanding. As of our testing dates, we further noted that the
contractual duty, the 30 day period between the substantial and final school completion. They ate wasn't Mets in any of the review projects. Lastly,
we have the bye week. The progress meeting we found that documentation foresight to progress meetings missing is substantial completion. The spice, the Gcrta gentle, a contract to receive
significance be months during that period. So Ford monitoring area. We recommend DNC or Office of Design and Construction to establish formal guidelines for cost
analysis for the CEOs are proposed change orders and Clinton to clear up lunch Klinsmann, a certain process and establish a formal process for reviewing and approving of the to schedule and sign
expansion. We also suggest office of the design and construction to leave re-evaluated the 30 this completion. Period and revise
its manual. Next. We have a fine. Then. Number 2, which updates if CPS policies and
guidelines. So if CPS policy 8 to 4, 0, which covers constructions and the renovation contracting hasn't been updated since 2014. We understand both of these
awaiting review and approval. Similarly our and the DNC, our Office of Design and Construction Operating procedure manual or isn't shots or in a work in
progress. However, we found some areas where the procedure could be enhanced to better reflect the current process and provide clear guidance. We are indictments, including and
the general contract. They with the addition process control market. 6 invoice with you. Bye week. progress meeting and the contractor
evaluation fun. finding is the key performance indicated and construction benchmark we observe Office of administrative Roy S and design and construction have
been developed. Key performance indicators commend their efforts for internal and external construction. Benchmarking. we have a come
and dance. design and Construction and A set of services too. To implement our established key performance indicator and document their
benchmark and and loss. We have observation and is related to the contract perform this monitoring. So if CPS has a process of Ali, its
contract with via contract evaluation forms, but this internal data or just before this contract to a valuation forms. It's the news want to sign a new project as crime spree qualification rely
solely on extolled on information provided by the contracts for themself. We recommend DNC. Our Office of Design and Construction an Office of Administrative
Services to work with Division Consul to construct a process to consider contractor performance evaluation. One 18 complying with A R Virginia
Public Criminal Act. And that concludes our summary of our findings. We very much appreciate the management during audit. I did. That's
Ryan. questions. Great. Thank you for the report. Do we have any questions or comments for Mayor? >> committee members, Mr. by.
>> I think for the presentation I didn't one particular number in Unity point. I might have heard wrong on the punch list. What
was number on the items on the punch >> So that the outstanding items 2056 of items that were not documented in the punch list completed 2056. And
that's that include the. But for private because one projects fill in the design face. >> And undocumented interest items are exceeding 2000. Yes,
even though for projects like this quite a lot. or I should. the surprises scenes, which high number.
>> It is a high number given some of them are back that that some of them are already substantially completed but
their management, some of the items they're not. They're not critical. Some of them that could be just like us. Matic like missing teens are stop. That did not prevent. did not
prevent the area or the face from being occupied by the students. >> He probably this was not within the scope of your work.
But, you know, I hear from time to time home contractors make money and make on change or extend the contracts and
youths. As someone who's gonna have to pay the contractors. If you can avoid. change rise as much as possible to almost
impossible to avoid 100% of change or You know. And but if if you minimized and tie and needing, probably the best way
to see if money, correct? >> I think we cannot. need, you know, change order is for in seeing situation. We cannot eliminate end unforeseen situation. The only thing that
we can do is to mitigate the risk of the contractor, providing the CEOs that doesn't have supporting documentation or something that already included in the
scope of the contacts. And that's that's where we have identified here kind Yes, piece like will when we
receive it, the SEAL from a contractor. We weren't we supposed to be doing our due diligence close analysis based on industry standards and not rely solely on the GC
proposals. >> To have any response heard any response, why you know what or not? talk Asians.
>> we did have we did have recumbent bike, none of the coming days. But we did have a corrective actions for this
finding actually meet >> So maybe. >> While >> Marni is finding more to answer missing. When you're
first question where the punch list number it is listed on Page 17 and I'm sorry is pretty robust and have a lot of information in this report.
Page 17, finding one under point. Number 2. So that's just elaboration about the punch Details sorry that think
we try to keep high level on on the summary and then they be I'm wondering, scenes. I saw management here. If anyone would like to comment about,
you know, the process of managing the punch list. Kind of the actions that they would like to take after it is
identified as an issue. I think that we've >> provided the management response, which you and I
reviewed. I think Misko and think what page it's on.
>> 2020, 21. 21 think 16 2 >> So it looks like there are a series of bulleted items
that reflect training sessions reviewing manuals process reminders standardizing time extension criteria and so
forth on page. 21. >> Thank you, Mr. Mann, I think a partner and partner. >> Yeah. Good evening, everyone. And thank you so
much. But a detailed report He had questions maybe suggestions on codification. So to say the first one is you talk about the change orders
you to talk about the financial impact. I mean, talk about the delays and you to talk about that and observations which not met. So my question is, is that a way
by which we can, you know, probably second to get them as internal control elated and also financial impact. But I financial impact that would be impact because orbit on that
would be impact because of change order. That could be, in fact, because of other observation. Is that something that we can tie into the whole project cost to see how all of
these observations impacted on if not chilly and also quantitatively in times of e project delivery. Is there something that can be done is it probably out of scope off the work?
>> maybe I can try. And then E E 15 can support me on page 14 e show kind of like the payments that we made for the 6 selected projects. So is table number 3 payments
sample, right? So those are the payments that we select. If we want to know about the extent of the ieshuh. If I understand your question
did your steak and fish. Then I think once you finish and probably be able to get that you're going with Christ. So what we identify is it 200,000, some off. Proposed
change orders that we did not see adequate supporting documentation or we didn't see the approval done appropriately by our management. So there's a process is not just change older for whatever the general
contract week we refer them S a G see here is not whatever they sent me. We will go ahead a process in place. So before they become a change over there, it was start as a
proposed change order and they have to submit to us fcps documentation to to justify why more cost need to be incurred. So I believe what we
found out is that 200,000, what is exact number? >> So 23233,328 at both
proposed change order that did not have a supporting documentation to justify the Colts out of all the 6 it right, because that's not all the samples that we looked at. >> So then you can get an idea
about the proportion off exceptions. If that is your question? >> No, I think my question was is I think that about all divisions of when comes to finishing of the project. So
I'm like that should have been financial impact nominee, you know, looking at whole project perspective. So I was like, OK, did we do an analysis like that in times of the cost or
dons and how these change orders contributed to a quality efficiency or inefficiency and also other observation, how big connect to the overall cost of the project and the financial
impact that all these observations created. Okay. So answer your question for now. >> so >> we selected only sample of
6 project. We did not look at the entire population, but for example, 4 source, the Millers that were not and reviewed in a timely manner. Just one
example, it calls its UPS an additional 68,000. So that's a financial burden because the subcontractor has to resubmit and coats. And in addition to
the material costs, we have to pay an additional cause. Forest submit the subcontractor Seminole had to 30 days, but because we did not reply to Miller in timely
manner. So even though this is one exist, one example. But if the CEOs in general, I'm not review in a timely manner,
that is the financial impact out. And because like the called Fcps take an extra because some contracts or both our valley. The only is only
for don't minutes. And as we've identified, I think in finding 2. I'm sorry in finding one and therefore we
have a variety are a significant number off the SEALs that were not approved within a timely manner of 90 days the mission with state and that's impeach 18. Okay. Okay.
>> So as a percentage off. >> 6 samples that you chose. Do you know what could be the financial impact like, OK, the overall project would have cost an expanded costed. 1.1 X 1, 1, 0.2 X or something like
that. Do we have that type of an idea or maybe not? >> I >> just want to clarify that the contractual costs of the project can only exceed the
contractual costs by way of the change order by way of change orders whatever change orders we looked at that was
sampled that that is what can what was above the contractual costs. That is all basically always going to be hit because it's very detailed and the way that the project schedule is as laid out by it's going to
hit the contractual costs and men. What we list listed as the change orders that we sampled. That would be over that amount. >> No, I think She was
mentioning about a 68 k over. so I'm asking in times of that, OK, looks like you guys have been able to get some numbers. So I'm just asking as a percentage for the sick sample that was done. We have
a listen not, that's fine. I mean, it's just a suggestion to, you know, include that because that give of concrete idea. Really? What is the financial impact old Soul?
>> Thank That's a good suggestion. But as of now exists for the sample that we selected, that was the that was the financial line are therefore could be sealed. OK,
perfect. Thank you so much. Thank you so much. >> So I noticed you are able to do some benchmarking with some neighboring
jurisdictions. not a lot because they used different systems, but the 2 that you are able to comparisons with was a strictly just using
numbers and using those for benchmarking against you're finding or we're able to talk to them about processees. And if so, did you find any processees may be that these
neighboring jurisdictions use that you are able to say, oh, you know, maybe that's something we should look at doing here at Fcps. Okay. >> So been smacked benchmarking efforts were
focused on kind construction, methadone to prevent construction procurement method. So currently fcps is using, know, utilize in that
design bid build process with our benchmarking efforts. We find out that I think it's listed on Page 15 for example,
Virginia Beach, Polec, Virginia Beach, Public Schools and Allenton County governments have construction similar CPS design, build build method. Wind, Fairfax
County government and city of Virginia Beach got him into lies. The design build method and that if the difference between these 2 design build
method is mechanics where where Fcps or the owner hires and design. Then there are the architects here for to define to be designed the project.
And then it's solicit a bid for construction. And then the owner become for the win become the general counsel DC for DOT projects. On the other
hand, the design build isn't the kind isn't where. And if CPS hires a single entity that will be responsible for both
designing and building so that we use in a single entity and they're one single contracts. Do that. And so your question.
>> So if I'm a compliment a little bit more that. So we focus on the contract to McKenna some during the benchmarking and per my understanding to school board has already have that has a
work session with management to expend the to box off contract to McKenna. Some that Fcps can Now, currently we
only use decide be billed, but that is going to be expand very soon. And that's why the related policies currently on the work is to in copper a
more McKenna, something like different ways to do business. To answer your question, do we look asked a questions about processes that was not part of the scope within the
benchmarking. >> Great. Thank you for this questions anything else. Seeing nothing further on this
side of thank Money and him. So we will be moving on. can to item 1.0 4, the critical process review hiring on it.
Colin Luke Robertson for item 1.0 4.
>> All right. Thank you. So I'll be summarizing the results of the performance audit. conducted of critical hiring processes in accordance with the fy. 25 audit plan
approved by Fairfax County school board. Fcps employs over 25,000 full-time equivalent staff members and over 3400 new contract employees were hired between
July first 2023. and December 31st. 2024. Hiring is primarily facilitated by the Office of Talent, acquisition and Management within the Department of Human Resources.
And is also has other offices within department that are responsible for certain aspects of the process as well, such as background checks, investigations on employment eligibility, another on boarding related
tasks, the hiring process consist of various recruitment selection appointment. And on morning tasks completed by staff, hiring managers or the ram managers at schools or
offices and candidates as well. So the audit scoop was July first 2023 through December 31st. 2024 and included the objectives to
understand the business processes, unacceptable risk level to turn by management to evaluate the design and operating affecting this of controls to identify key Rudd on the controls and to propose
recommendations to management to improve process affecting deficiency in order to achieve the objectives of the audit. We reviewed clickable laws and fcps policies. Regulations,
standard operating procedure, documentation. We reviewed prior audits completed by our office containing findings and recommendations relating to the hiring and onboarding processes. We conducted a
walk-through meetings, interviews with HR personnel to gain understandings of the hiring and onboarding processes such as the goals objectives. Their key risks systems that they and
controls in place. We evaluated the system's utilized by Fcps during the hiring on boarding process, including their HR information system. Lawson option tracking
system and they're on boarding system through brass ring. >> And we researched best and leading practices from the side of human resource management and other industry leaders
>> we benchmarked hiring practices for certain positions against other neighboring and comparable size school districts. And we analyzed hiring data for new contracted hires and examined
hiring and onboarding documentation within dedicated systems. So as a result, AG noted 3 moderate risk findings and one moderate risk finding the first finding is titled
the Streamlining the Design of Hiring onboarding processes. So, know, the challenges with the design of the hiring, an ongoing processes, including decentralized instructional hiring processes, stagnant
candidate pools that were not being regularly cleansed to move and interested applicants duplicate efforts in the verification of employment history through 2 different
forms. >> The >> applicant information silos where it's not being captured and stored for other program managers to be able to evaluate for candidates where
they were already screened are interviewed as part of the hiring process. Communication delays with non selected applicants due to the timing of requisition Ys needing to
be closed before final notification is sent out to candidates and manual recruitment and screening processes. So best practices state from GA standards for
internal control. The federal government. The management should design appropriate types of control activities for the entities, internal control system and periodically evaluate methods of communication. So the
organization has the appropriate tools to communicate quality information throughout and outside of the entity on a timely basis. These challenges that we have identified may
lead to inconsistent application of hiring practices, loss of interest from candidates due to the time it takes data silos that disrupt workflows and don't
allow on hiring managers to look at information collected from other hiring managers. hiring for the same positions and and effective use of the applicant tracking system to
its full potential. would you would also like to note that Fcps is currently in the process of transitioning to a new human capital management system called my path. This
will replace many of the current systems use that have mentioned such as lost and brass ring also impact the work on the performance evaluation and management side
as well payroll. Those sort of systems so work impacting the recruitment and talent acquisition aspect of this audit is currently scheduled to begin implementation in
January 2026. And go live in 2027. recommendations can be considered for the current systems in place and processes as well as during the implementation and design
phases of their recruitment aspect. So with that being said, we recommended the HR should consider centralizing their instructional hiring tasks to flow through the applicant tracking system.
Brass ring to consider reorganizing the on morning workflow to prioritize and front load critical tasks such as background checks, employment verification. Consider implementing
automated processes within the current hiring workflow, such as resume screening in Canada matching establish a talent pipeline of previous applicants automatically qualified for a few future rec
positions, retain applicant, information from screening and interview asks within the applicant tracking system for other hiring managers to access and review. And
regularly clans talent pools for instructional positions to filter out on interested candidates. And lastly, to improve the timeliness of communication with non selected applicants. So for
finding number 2, also moderate finding this is establishing formal goals and milestones for hiring pass. We did limited number of measurable goals and objectives established by the
department. Better tides milestones throughout the hiring process. So H R reports on some established kpi is related to on boarding times in their HR staffing dashboard
and other key management reports. But we did not identify any measurable. Kpi is related to completion of hiring tax prior to the onboarding process. So we did
take a sample of 100 newly contracted employees with a start date of 2024. and we calculated the average time to fill for those applicants. A 78 days an average time to
hire 34 days. It also found the expectations for hiring managers regarding timely completion of hiring tasks were not formally established undocumented so organizations
can utilize society for Human Resource Management. Benchmarking data is a tool to help evaluate decisions and activities that affect their programs and again, standards
for internal control for the federal government states. That management establish a baseline to monitor internal control system and evaluate and document the results of ongoing audit monitoring to
identify issues. So without formally established goals and milestones specific to hiring practices, it may impact the ability for management adequately measure the effectiveness of current
hiring processes and initiatives and may make it more difficult for management to identify proved ineffective processes as well. So we recommended that HR should
identify milestones within the hiring process for Tampa and program hiring managers at the schools and departments to track and establish formal goals for timely completion of the entire hiring process as
well as each milestone that's being tracked. Finding 3, which is titled HR System Data Reliability, AG found the data for hiring past completed in
the applicant tracking system specifically HR status updates for applicants may not accurately represent when certain tasks were completed throughout the process. So 41
out of 100 of those newly hired sample individuals that we reviewed in the applicant tracking system move through multiple HR status updates and one day due to the manual steps within the hiring
process that take out take place outside of the system which are not updated in real time. 2 wrecked, reflect, accurate and timely
information. management should design appropriate type of control activities and best practice. So that transactions are completely and accurately recorded. And high quality
data allows organizations to identify. KP ayes are key performance indicators to measure the performance of various programs which allows teams to improve or grow the more effectively and the use
of multiple systems and manual tasks in the hiring process creates challenges for capturing accurate data and it's unreliable. Data may prevent management firm effectively assessing and
monitoring the processes. recommended a charge identify the data needed for monitoring purposes, implemented method for ensuring that data is accurately captured. Establish
a baseline for monitoring purposes and measure and report on data within the HR staffing dashboard. And lastly, the low-risk finding for communication of principle, hiring practices
during the audit scope period. Fcps advertise the use of a principal pool to source candidates. Prospective candidates could apply for entry to the pool during multiple windows that were
posted throughout the year. And candidates in the poll would receive notifications of upcoming or current vacancies that they could apply to for consideration changes to the
principal hiring process were made in May 2024, but we're not communicated fully internally and externally. 2 current members of the pool as well as interested and prospective candidates wishing
to apply for entry into the pool. So while the principal opportunities were being posted to the administrative gateway on the Fcps public website during this time. The
guidance on that website still indicated the candidates must first be admitted into the pool to be considered for these positions. And we did
see that as of March 2025. This chain, this update was made to the public websites now reflect the current process of there's no more external guidance that is not
in alignment with how the current practices are working. And this may have impacted the ability for fcps to source quality candidates due to a lack of transparency on the
process and clarity into how it works. And we recommended that a charging document communicate and evaluate the effectiveness of the current principal recruiting and hiring process and to develop
a formal strategy for recruiting and hiring principals and assistant principals going forward. concludes the summary of our findings and recommendations.
I'd like to thank HR staff for collaborating being so willing to give us information me and with that, I'd like to turn back to Iran. Great. Thank
you. Look. Questions comments from committee. Yes, General Cup. Thank you. I also want to
say >> our team actually spent a lot of time to creating or putting process is chart like process from it. So you can
actually see kind of a details and committee members can see 2 because he's a public report like the whole process from start to finish. And thank you, Jenna is being mapped out
so we can really see where the processes can be further improved. Serve really thankful for my team and also a child teams to support us
with the audit. >> Ryan, can say some things? Yes, it's a to go ahead. Yeah,
thanks. So I just first I want the office for doing this work. I can't emphasize enough how important this work I'm
shocked and disappointed to realize that when we change principal poll to not no longer be a requirement that was effectively communicated. But I will tell you that in all my years working in
Fairfax, there's a saying from everybody, which was that HR was neither human nor resourceful. And I believe that are William. All of this is changing, but I cannot
emphasize enough. the small things like a priest appreciate the recommendation. If you didn't hire somebody that you let them know, it's been. Common practice in this
county that you interview for things and then you see me to get a cause. ever know. But it let you know, like no one says, hey, thank you. We've moved a different direction. I mean, some of us did. But that
needs to become more commonplace, especially for internal We just to treat people better and the time lag between how long job posted and then the time it takes to
bring fruition. I'm not surprised to know if I understand what was said that there were no goals. Are expectations between HR specialist around. How quickly
should move on each higher because I do know as I had different HR specialists that had, you Chantilly, I got completely different results.
And you know it. means the difference is in confidence, too highly effective and begs the question, why are some of these people still working? But anyways, this is great
work and I trust Williams going to, you know, work with it. With Fidelity N and do everything he can to make sure that from the first time person applies and whatever
response they get. Acknowledging receipt of that all the way too being hired and on board and we'll all be improved. thank you.
>> Great. Thank you. Miss lady. Anyone else? I think with the presentation and things with the recommendations, you know, some of the things that put
you down. so things that I had previously share. It with a child. should put Intendent.
Based upon my limited person, experiences, hiring staff and inclusion committee members to apply for talks with Fcps and of times they were. Expression
certain timeline. One that respond says in timely fashion from a shot at the center with ordinance that that would guess that. Again, might not
within the scope you hit at this time. >> And the with we've been
able to data. What information when percentage of employees who are really consider to be top contenders, but to the
time was taking. For us to hire person. You know who singles people to all players turn. With We have those
information. >> Maybe let me try. I think, this is a great question, right? We want to find out that if we are losing great
candidates. >> Because all process should be further improved. Unfortunately, we don't have to data to analyze because as
one of the finding indicated that. Within the Charles system, it doesn't really keep track of the various states.
So one of observation is that we saw someone gas cans and higher and into view with the same day, which is not possible. So he indicated that
those data may not be up accurate data, but I'm thinking that with the new. Human capital management system. I don't know if
management you would like to comment on it. Would this be? Would this be possible to do in the future? Then I don't know.
>> You want from a or superintendent or? >> I think that the new system will provide more opportunities to be more efficient with with human resources.
>> You know, obviously going be able to attract the best qualified once we find them, then a times and past with the free losing to him. All the
employees enjoy. And when the that. It happened because he have to make good decisions, which will all and that I've seen some of those from the
applicants in the past and hopefully with a new system. Want to practice is you can avoid want to minimize Thank
you, Mr. >> Seeing nothing for further. Thank you. Look for the work and the presentation. >> And we will be moving on to
1.0, 0, 5, If I-25 business process on its. >> So I call on Britney
Hamilton item 1.0, 0, 5, >> Thank sir. For item. 4.1 is our summary of our fy 25
business process audits. The objective of business process audit is to evaluate the process is and compliance with applicable regulations and
policies and determine if in controls are adequate and functioning as intended. And lastly, to determine if transactions are reasonable and do not appear fraudulent.
BP A's are performed due to either changes in management. Our staff results of continuous monitoring audit process is or situations as
deemed necessary. And every so often we may also get in audit requested from the principal. So in particular, Sandberg, business was Samberg a business process audit was
requested by the current principal. So the scope of work includes appropriate and not appropriate transactions and process is taking place in the physical year of 2025 and
up until the date of the site visit, we completed a business process. Audits and from those 8 visits, there were one high-risk, 3 moderate and 20
low rates. Findings and just to break it down into a high level for each school. There were 4 risk findings for Centerville High School, 3 low risk for Forest Elementary.
One low risk finding for Hayfield middle school. No findings from Mason Cress Elementary and one Lowe responding from McLean, High School, one high to moderate
and 3 low-risk findings for Sandberg. And then one moderate and for low-risk findings for South County High School. And lastly, for low-risk findings for Woodley
Hills Elementary for a total of 21 findings for 8 schools to just go through and touch base on the high and moderate risk findings. We won't spend
too much time on the low-risk findings but will start with Sandberg. And if it's possible, could we go to four-point-seven business
process audit? Reporter 8% were. So if we go down to Page 6, there was a high risk finding. For the financial
Management report, which is also known as the Fmr. Thank
you. Perfect so starting with column 9, 9 of 9 months sample were not reconciled and approved in a timely manner in the online application. So
from July of 2024 to December of 2025 the from Mars were not approved until February of 2025 and then January through
March of 2025 the from ours were not approved until May of 2025, however, during the end of February and March, the financial technician position
was vacant. So if we move over to column for we have the physical copies of fmd are which stands for the financial management expenditure report.
So we'll see from January March of 2025, the reconciliations were not completed. Timely. And then in column 5, the physical caught copies of the FN PR which
stands for the Financial Management position. Report. We'll show from December of 2024 to March of 2025 the reconciliations were not
approved. Timely. Additionally, there were 3 appropriated in one non appropriated P card statement that was not timely signed and aided by the principal and
financial technician in particular are January through March 2025 statements for appropriated Sandberg. I ask hard and and March of 2025
statements for the appropriate peak are for Sandberg cart was not reconciled, unapproved, timely and also the not appropriate. It S a card as well for March was not timely
as well with reconciliation and approval. AG recommends that the principal and financial technician complete and approve reconciliations in
a timely manner and then if we can go down finding too. There's one moderate risk finding which was related to sufficient documentation in particular, one P card
purchase was made without proper supporting documentation, tolling in one for $146.34 and sufficient documentation will include but
not limited to purchase orders. Receipts, invoices, other supporting documentation. In addition, 2 of the 10 sampled cash
disbursements were made without proper supporting documentation, totaling $1853.38. And lastly, for that
same finding one sample cash receipts, cash receipts, elect. It was not completing enough appropriate manner. And that for a total of $1926.71.
The deposit slip was filled out entirely by the former financial technician rather than the teacher. Our sponsor. And then the list of students with the amount paid was not
provided as well. Additionally, a cash. The single cash receipt was dated for one day. It was used to document student fun collections that occurred on
multiple days for a field trip. AG recommends that all expand or jurors be supported by proper documentation. And
completed. Completed, approved purchase orders and original itemized receipts that the school finance, the deposit slip contain all details.
Choir. Details to ensure funds are accurately recorded to benefit the students submitting these actual funds. And then moving down to the second moderate finding just
finding 3. this was due to an timely payments for vendors totaling and $32,000. Well,
$32,144 and $0.43 for vendor payments were paid after the vendors to date ranging from as late as one month up into 8 and a half months late. Okay.
The invoices do not reflect late fees. AG was unable to verify whether any late fees were assess. AG recommends that all obligations be paid
properly to avoid penalty fees. The principal concurred with the findings and recommendations with corrective action steps due by
July 21st of 2025. And then we'll move down to South County High School we noted with South County there was one moderate responding. It
was due to the financial management report. The January Fmr was not signed and dated by the principal. Additionally the appropriate and not appropriate statements for
November December of 2024 and January of 2025 3 months, which were all sampled were cannot will not consistently signed and dated by the principal and financial
technician. AG recommends that the principal in financial technician independently sign and date statements to show evidence of completion. Some management South County concur
with the finding corrective action due date for July. High. For next steps we receive management responses for all of our high and moderate responding. As we
mention, AG will wait until corrective actions are due and follow up and they come back to audit committee and present on these these results. With
that, I'll hand it back to the chair. Wonderful. Thank you from this it takes a lot of effort to go to all the schools and produces Thank you.
>> Any questions or comments from the board either on I risk and moderates finding that we discussed or anything
else. Seeing none. Thank you, Brittany, for the presentation. Hey, next, we'll
move on to 1.0 6 audit follow-up and how Collin Daniel more frightened when pointers. >> good evening. Thank you. I will be providing recommendation of follow-up.
This is as of 4/30/2020 fi. So we currently have 5 audits that are currently over with recommendations. Our first audit is the food and nutrition services. So this is the audit that we've had. But
one things, December 2023, there are currently 2 recommendations that are open and in progress. The first recommendation is as it relates to benchmarking key
performance indicators. And so we noted that the action related to the Cape, the eyes, which are key performance indicators is currently closed. But the action related to benchmarking is still in
process. Evanescence still in the process of collecting data. Baseline data for you. Can compare cents? And so they've asked Tender due date until July 2026, have agreed
with. The second recommendation. It is as it relates to the update of the food and nutritional services regulation. And this is the
this process has begun. However, they have been counted challenges with the implementation of the new all-inclusive software, which was schedule initially for
March of 2024. the award a vendor has not meant the redeploy implementation dates fun us to collaborate with the comptroller's office. In
addition to requirement to obtain their requirements and or e-commerce at RFP. So they have asked to move this due date from March 2025. To
January 2026, which always you have every with so we are in the process. We will continue to follow up them on these processes. The other audits
are the procurement process audit, which we do issued back in March when 25 so nothing is due as of of April. 30th as
well as 3 business process audits, which are the warehouse audit. The Great Falls Elementary School in Mount Vernon High School. Those I thought is that we just present is on and they
are not do as of April. 30th. So again, we will probably follow. We will follow up again with them and present. And our next audit committee meeting during Fy. 26. Great.
Thank you so much. questions or concerns? >> with that, I would like to say that we have dispensed with our business for today.
And the good news is that if there are no further questions on any of these items, we will move forward with canceling the June 30th meeting, which is our last scheduled meeting
for end of the year. And so seeing nothing saying no concerns. We will move forward with canceling that meeting. So thank you all. We will now
make a motion to go into closed meeting. So the audit committee will now make a motion to go in close meaning to one discuss personal matters percent to section 2. 0.2, 37 11, a one of the code of Virginia to discuss
personnel matters not related to public business. Pursuant to Section 2.2, 37, a 4. And 3. Can that consults with legal counsel regarding specific matters regarding the provision of legal advice by
such council pursuant to Section 2.2. 37 Levin, 4, 8, of the code of Virginia, specifically personnel matters. motion from Mr. Men
second. Henderson, all those in favor. That is for those at
the table. Now moving to close