Okay, folks, let's go ahead and get started if we could. Joyce, if you'll do the roll call, please. >> Dave Tally, >> here. >> Mark by Master. >> Alyssa Davin
>> here. >> Michael Dixon >> here. >> Darina Bowererman >> here. >> Leandre Camel >> here. >> Frank Barbie >> here. >> We have quorum. >> Great. Well, again, we as we always do,
we'll do introductions. So, start with Patricia. >> Good morning. Patricia Morales from the Office of General Counsel. >> Heather Frederick, chief financial officer. >> Bob Bliss, IG's office. >> Rendulo, IG's office. >> Dave Tally, audit committee.
>> Theresa Michael, Inspector General. >> Joyce Edison, Inspector General's Office. >> Christina Daniels, IG's office. Michael Dixon, audit committee. >> Frank Barbri, audit committee. >> DeAndre Camel, audit committee. >> Arena Bowererman, audit committee.
>> Mark Baster, audit committee. >> Chantel Nolles, RSM. >> Okay. Uh, well, first, uh, Terry, are there any additions or deletions to the agenda? >> No, sir. >> Okay. Then I'll accept a motion to approve the agenda.
>> Second. >> All in favor? >> I passes 70. uh take a minute and look at the uh minutes of our last meeting which was last year December 12th. And after you've had a chance to look at that, I'll accept a motion to approve the minutes.
>> Motion to approve. >> Second. >> All in favor? >> I. >> All opposed? Passes 70. Public comments. There's no public, so there are no comments. Uh and we'll go to the inspector general
update. Yes. Um we're it's going to be very short um because mostly the the reason why we're here is so that we can um do my evaluation in the public because that's what we do here. Uh
so but I do want to say something to to everybody. I want to thank all of the audit committee members and I really appreciate the kind words and and the scores. Um, it really does mean a lot because as you can understand, there's not often that we hear positive things
from anybody. Uh, and really the the the work that's up there and in the annual report is done by all the staff. U, they really deserve the credit and um, I appreciate the fact of all their hard work makes me look good at at times and the only person that can mess it up is
really me. Um, so I appreciate that very much and I think we can go into the evaluation. >> Is there any discussion? I say go ahead and we can go into that if you want. >> Anything you want to discuss on the
>> Mr. Chair? When you say um, you're looking for a motion to accept the evaluation as presented. We don't have to, but we can do that. Why don't we do that? Why don't we just >> I offer that motion. >> Okay. Is there a second? >> Second that. >> All in favor? >> I. >> All opposed, Mr. Chair.
>> I believe, Madam, this was your last evaluation with the school district, correct? >> Probably. Yep. Um, and I want to say that that uh the normally we do the the audit committee first and then the board looks
at it. Um, however, they did get all the scores. They did see everything. We made sure that it was sent directly to them so that they were able to do their evaluation based on that. >> Okay. Well, congratulations. A job well done. >> Yes. >> Thank you.
>> Absolutely. Okay. We'll move on to the internal funds audit. Uh Randy, >> thank you, Mr. Terry. uh as of last Friday we already completed all the field work of the school audits and uh the uh auditors are
working on you know uh preparing the draft reports for the supervisor's review and some of the audits still needs to uh get some clarification additional documentation from schools. So hopefully uh all the things will be uh completed sometime by next week for
the school part and then we will start compiling the uh measurement letter for uh mis federation review and uh comments and uh hopefully we will be able to present the final reports to the committees for review and approval in
April meeting. >> Any questions? >> How they how are they going? It's about the same as last year. >> That good or bad? >> Uh there's a improvement in some of school but again there's are some newer find or
more findings for those school that may have a new uh personnel like bookkeepers or principles changes. So basically the findings the nature and the types are about the same. There are nothing uh really unusual or out ordinary.
>> So that's a good thing. Yeah, I believe so. >> Thank you. >> We will be bringing any repeat findings on any schools. They will be brought forward to the audit committee and we'll bring those specifically to you all so that you could see that.
>> Right. Thank you. Oh, one question. Um, as far as the fieldwork, are you ahead of schedule? I noticed that they're all completed as of February 13, 2026. Is this ahead of schedule on schedule or >> usually my plan you know every year is
to have all the fields completed by the first week of March and this time you know uh uh we have uh three new auditors even though we need to provide more training to them but because more people working on it and also a lot of school
did uh a better job this year and therefore we did not need to spend that much of the time per school you average. So that's why we can complete it about two weeks you know ahead of schedule. >> All right. And you you spoke of training
for the auditors. What is um >> it's being you know uh I assigned a senior auditors to mentor the new auditors and uh right now we have two already finished the one year. So this year they start going out to the school
by themsel but of course they still need some you know assistance or guidance from the senior auditors. It's only one really brand new auditors this year. So that's the reason why this year comes a bit faster than before. >> Any support needed from the audit
committee? >> If uh we need uh assistance from uh the audit committee I will bring it up and ask for assistance. >> Okay. Thank you. >> I have one more question. you had a question or a comment. >> I just wanted to let Joyce know. Sorry.
Thank you, Teresa, for sending me a note. Uh, I just want to say good morning. I'm on for the minutes. Let Joyce know I'm on the call. >> Okay. Any other question, >> Mr. Chair? Yeah, I have one more question. Um, it's good to hear that you're ahead of
schedule and that we haven't deter haven't determined any new inconsistencies in the field. Um, but if you had to pick one thing that's a recurring issue out in the field, what would you say it is
if there is one? I would say uh more you know uh is on the uh uh uh dispersement part you know they may not have uh you know adequate supporting documents to support the uh expenditures >> that's uh you know one thing that we
keep finding is uh exceptions in most schools and then in terms of money collections is much better now not as many uh non-compliance with with the uh delay in turning in money for deposit and so forth because We really concerned
that if the the sponsors or teachers or any staff member holding on the money not turning in in a timely manner and uh of course the uh the state requires the the requirement is uh to deposit the money into the bank within five working
days but because we hired an outside uh courage services to pick up the money and that's why the uh div financial divisions implement a new requirement to require everybody to turn in the money every day to put in a drop safe rather than you know to hold on a couple of
days. So that's why we look at it you know uh very seriously and then financial division also you know uh provide a lot of trainings and then to remind schools to drop the monies into the safe on a daily basis.
>> Thank you. Um Mr. chair. Also, that's a that's why I was going to go to finance and say that's a a thank you to finance because I know last year this time we were talking about training and getting those treasurers trained and getting the staff trained at the school. So, to have
this reduction is a good thing. >> So, thank you all. >> Yeah, basically we we work with uh accounting division uh departments and cons constantly. you know if there's any uh unusual patterns are found that we will talk with uh the accounting departments and then they will
immediately you know talk with the schools and the the principles what action needs to be taken and also the training too. >> Thank you. >> We've been very lucky. We've been receiving a lot of um referrals from uh Miss Frederick's um staff as well as
principles who are reaching out to us when they find something um requesting us to come out and take a look. um there's much more engagement from the district reaching out where we're not seen as an adversary but you know maybe we can find out where the issues are and
they're they're we're working together which is really much much better and I think that's one some of the reason why things are flowing so quickly. In addition to that, like uh uh uh Miss Michael said, you know, accounting division also, you know, uh work very, you know, proactively. If they find
anything unusual during their day-to-day monitoring, they will also come to us and then to say, here is something you may want to look into in more details. So, it's two way. It's not just one way. >> Okay. Gloria.
Gloria, did you have a comment? Yeah, sorry I was on mute. Thank you, Miss Michaels, for saying that because I think you guys working together with them has made a big difference. I appreciate that. >> Okay, any other comments?
If not, we'll move on to item seven, compliance and quality insurance. Bob list. Bob, >> thank you. Good morning. Um, this report is very similar, actually pretty similar, almost the same as last quarter. Um it summarizes recommendations that were made in prior
reports that have not been fully implemented after six months. Uh there are two recommendations and progress is being made. Um one uh the first one's expected to be implemented this April, a couple months from now and
one in September. That's all I have. >> Any questions or any questions or comments? Um, I have a thought question, please. Um, >> Michael, >> the two U programs on here
initiated back in 2023, right? And could you just talk to I mean, I I read this, but it's kind of like confusing to a lay person like me. Uh could you just talk to where it started and how it got to in April 26
and what's been accomplished to do that on the first one? >> First just ad. >> Sure. Um what's the acid tracking? >> Yeah. This had to do with COVID and we had to buy those um
not notebooks for online learning and there was no way to track them. So they used the media library system, the Destiny system to try to track the devices that were issued to students, but it's not an asset management system.
So they they just did what they could to track. So and then I think Heather could probably or someone else on the call could elaborate, but I think we had a workaround system to track the devices and their status codes. And in the meantime, they went to uh contracting
with the firm for asset tracking. uh a real asset tracking system. >> Yeah. So, Mr. Bliss is is correct. So, we use the Destiny management system, which is what we use for textbooks because we were checking out devices to students and it's it's it's just
different than a um we weren't able to put that within our our Peopleoft system, which is what we use for our normal inventory because of the tracking with the students. uh and it just wasn't Destiny doesn't have a robust reporting platform because that's really not what
it was used for. Um so we did create some internal um software as a as a workaround um until we were able to implement Service Now. And Service Now is a is an extremely robust system and this is just one piece of what we're
using Service Now for. So that's why it's taking additional time because we're phasing in different modules within service now and since we did have do have a workaround and and mitigating controls for uh the tracking of the the Chromebooks because we can still monitor
them um and and track them online because when you when you log on your IP will log on to the system so we can track you know where the s where the computers are. or if they're not on our system, uh we're able to shut the the laptops down. Um you know, we also if we
say that they're they're stolen, you know, that information goes out to the pawn shop. So if they are pawned for some reason, it will be reported back to the district. U so that was why it was just later in the implementation phase of the the different other aspects of service now. And that's the same with
the the next um uh recommendation as well for the audit of the people soft change management that was also being implemented within service now as well. But since we had mitigating controls for that as that's why it was also pushed off as part of the um as part of the
implementation phase. Another follow that's interesting. I knew there was something going on here. That's why I asked that question. Um do you Does anyone see like this service now platform
replacing some of the systems that we have had in place software systems like Peopleoft? >> No, it's it's not at all to replace our ERP. Um it's more for um asset tracking
tracking of of tickets of um for service requests u chatbot functionality that we're going to be adding to our website where the public will be able to interface not only the public but also our employees u to ask questions without
having to go through a call center. They'll still have the opportunity to speak with a person, but it's to for those quick answers where they don't have to to wait online that they could easily find. So, we're using Service Now for that functionality. It has AI capabilities. It's not to replace our
financial reporting system. >> Okay. Thank you. >> Okay. Any other comments or questions? >> If not, uh, next item is investigations. Both of these items were previously sent to you by choice. U are there any uh any
comments, questions? Uh our next schedule meeting is Friday, March 13th. And uh if there's no further business, >> Mr. High, you couldn't do it, could you?
What? >> Carrie High has a he's raised his hand. He can't make it through a meeting. Go ahead, Carrie. Mr. Hi, >> he's muted. >> Unmute yourself, please, sir. >> I like your picture, Carrie.
>> Hello. >> We lost him. Hello. >> Go ahead. >> Again, I just want to say that I've been with you guys in spirit and 35,000. Great meeting.
>> Yeah, we can't hear you. >> He's probably skiing down a slope as we speak. >> Enjoy your vacation, Mr. High, please. Okay. If there's no further business, I'll recommend a motion to adjourn.
>> Meeting adjourn. Thank you all. Record time. If this