May 17, 2023 Audit Committee Meeting Agenda and Notice

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THIS MEETING WILL BE HELD LIVE AND BY VIDEO CONFERENCE.

A QUORUM OF THE COMMITTEE WILL BE PHYSICALLY PRESENT AT 5151 SAMUEL BOULEVARD.

THE MEETING WILL BE BROADCAST LIVE ON DALLAS ISD TV.

A RECORDING OF THE MEETING WILL BE MADE AVAILABLE TO THE PUBLIC.

THE SUBJECTS TO BE DISCUSSED ARE CONSIDERED UPON WHICH FORMAL ACTION MAY BE TAKEN ARE AS LISTED IN THE AGENDA.

ITEMS DO NOT HAVE TO BE TAKEN IN THE ORDER SHOWN.

MEMBERS OF THE PUBLIC WILL APPEAR IN PERSON.

PERSON DESIRING TO SPEAK WILL CALL THE OFFICE OF BOARD SERVICES AT 972 925 3720 DURING THE REGISTRATION PERIOD OUTLINED IN BED LOCAL, ONLY MEMBERS OF THE PUBLIC WHO ARE PROPERLY REGISTERED WILL BE ALLOWED TO SPEAK DURING THE MEETING.

NO SUBSTITUTIONS.

ALL INDIVIDUALS IN ATTENDANCE AT BOARD MEETINGS SHALL DISPLAY CIVILITY AND DECORUM.

THE BOARD SHALL NOT TOLERATE DISRUPTION OF THE MEETING BY MEMBERS OF THE AUDIENCE, PERSONS BEHAVING IN A MANNER INAPPROPRIATE FOR A SCHOOL SETTING OR POSING A SUBSTANTIAL RISK OR HARM TO EITHER THEMSELVES OR TO OTHERS TO INCLUDE, BUT NOT LIMITED TO CROSSING THE ROPES OFF BARRIER WILL BE ASKED TO LEAVE THE PREMISES. FAILURE TO LEAVE THE PREMISES PEACEFULLY UPON REQUEST WILL RESULT IN THE PERSON BEING REJECTED FROM THE PREMISES BY LAW ENFORCEMENT OFFICIALS. SEE BOARD POLICY GKA LEGAL AND LOCAL.

GOOD AFTERNOON AND WELCOME TO THE AUDIT COMMITTEE MEETING OF THE DALLAS INDEPENDENT SCHOOL DISTRICT BOARD OF TRUSTEES.

[2. Moment of Silence and Pledge of Allegiance]

GOOD AFTERNOON AND WELCOME TO THE AUDIT COMMITTEE MEETING OF THE DALLAS INDEPENDENT SCHOOL DISTRICT.

[3. Acknowledgements]

THEN I'D LIKE TO RECOGNIZE THE COMMITTEE MEMBERS.

DISTRICT ONE, EDWIN FLORES, DISTRICT EIGHT, JOE CARREON.

SO WE'RE NOW AT 3.2.

ONE SECOND HERE.

I WANT TO MAKE SURE I GET THIS RIGHT.

WE ALSO HAVE OUR SUPERINTENDENT OF SCHOOLS, DR.

STEPHANIE ELIZALDE.

ALSO IN ATTENDANCE ARE OUR NON-VOTING COMMITTEE MEMBERS CHRIS LEWIS AND MONICA FRAZIER.

THE PUBLIC FORUM PORTION OF THE MEETING.

ANY SPEAKERS TO AGENDA ITEMS. I'VE BEEN INFORMED THAT THERE ARE NO SPEAKERS TO THE AGENDA ITEMS. THE BOARD WILL, ARE WE HAVING CLOSED SESSION?

[5. Closed Session - The Board will retire to closed session pursuant to Texas Government Code Section 551 concerning the following sections:]

CONCERNING THE FOLLOWING SECTIONS 5.1, SECTION 551.074 TO DELIBERATE THE APPOINTMENT EMPLOYMENT EVALUATION, REASSIGNMENT DUTIES, DISCIPLINE OR DISMISSAL OF A PUBLIC OFFICER OR EMPLOYEE, INCLUDING THE EVALUATION OF THE CHIEF INTERNAL OFFICER. SECTION 551.129 TO CONSULT WITH THE ATTORNEYS BY USE OF TELEPHONE CONFERENCE CALL, VIDEO CONFERENCE, CALL OR COMMUNICATIONS OVER THE INTERNET.

IN AN OPEN MEETING AND OR CLOSED SESSION, THE BOARD WILL NOW RETIRE TO CLOSED SESSION.

THE TIME IS 2:53 AND WE ARE NOW BACK IN OPEN SESSION.

[6. Action Items/Reports]

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THE FIRST ITEM IS 6.1.

CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE MINUTES OF THE FEBRUARY 15TH, 2023 MEETING.

DO I HAVE A MOTION? MOVE TO APPROVE. SECOND.

IT'S BEEN MOVED AND SECONDED TO ACCEPT THE APPROVAL OF THE MINUTES OF THE FEBRUARY 15TH, 2023, MEETING.

ALL THOSE IN FAVOR? THE MOTION PASSES THREE ZERO.

TRUSTEES, ARE THERE ANY CORRECTIONS? OF 6.2 REPORT ON DISTRICT FINANCIAL UPDATE IN 2022-2023.

EXTERNAL AUDIT.

DWAYNE THOMPSON, DEPUTY SUPERINTENDENT.

GOOD AFTERNOON, TRUSTEE FOREMAN AND COMMITTEE MEMBERS.

TWO THINGS I WANTED TO COVER TODAY, AND THAT IS FIRST OF ALL IS THE IN YOUR PACKET IS THE BUDGET AMENDMENT THAT IS ALSO IN THE FOR THE BOARD TO CONSIDER AT THE REGULAR MEETING AND I WILL ANSWER ANY QUESTIONS ABOUT THAT.

BUT I WANTED TO BRING THE BOARD UP TO DATE ON THE EXTERNAL AUDIT.

SO WEAVER HAS BEGUN THEIR FIELD WORK.

AND JUST JUST FOR CLARIFICATION THEIR AUDIT IS A SINGLE AUDIT WHICH REQUIRES THEM TO PERFORM TASKS THAT SO BOTH THE FEDERAL AND STATE GOVERNMENT CAN RELY ON THAT AUDIT.

SO THEIR TESTS ARE NOT JUST FINANCIAL.

THERE'S ALSO COMPLIANCE THAT IS INCLUDED IN THAT.

AND WHAT THEY WHAT AS WE PROGRESS THROUGH BOTH PRELIMINARY WORK AND THEN THE FINAL FIELD WORK, WHAT THEY DO IS THEY PROVIDE A LIST OF ITEMS THAT THEY'RE GOING TO REVIEW AND THE ITEMS THEY WANT TO SEE.

AND WE EITHER PROVIDE THAT TO THEM DIRECTLY IN THE OFFICE OR WE UPLOAD THAT SO THEY CAN REVIEW THAT IN THE OFFICE.

AND INCLUDED IN THAT LIST IS A LIST OF DUE DATES THAT THOSE ARE REQUIRED IN ORDER FOR THEM TO BE ABLE TO MEET THEIR DEADLINE AND PRESENT THE AUDIT IN A TIMELY FASHION TO THE BOARD.

AND THEN WE HAVE WEEKLY UPDATES, WEEKLY MEETINGS, SO WE CAN SEE WHERE THAT IS.

SO AT ANY GIVEN TIME, WHICH I VERY MUCH APPRECIATED, ANY TIME I CAN SEE WHO HAS SUBMITTED WHAT THEY'VE SUBMITTED AND IF SOMEONE IS LAGGING BEHIND IN THEIR SUBMISSION, I CAN PROVIDE THEM THE ENCOURAGEMENT THAT THEY NEED TO PROVIDE THE INFORMATION.

THEN I CAN ALSO SEE IF THERE'S A PARTICULAR TEST THAT IS IN THE PROCESS OF BEING DONE AND IS COMPLETED.

THEN WE KNOW THAT WE CAN FOLLOW UP AND HAVE QUESTIONS ABOUT THAT TEST TO SEE IF THERE'S ANYTHING OF CONCERN.

THEY ARE A RESOURCE FOR US.

BEYOND THE AUDIT FOR GASB UPDATES AS WE'RE TRYING TO IMPLEMENT NEW GATSBY UPDATES, WE CAN ASK THEM QUESTIONS OF WHAT OTHER DISTRICTS ARE DOING SINCE THEY AUDIT SEVERAL SCHOOL DISTRICTS, AND THEN THEY OBVIOUSLY INTERACT WITH BOTH INTERNAL AUDIT AND THE FIRM THAT IS DOING THE E RATE AUDIT. SO THEY'RE A RESOURCE FOR QUITE A FEW PEOPLE.

BUT FOR ME PERSONALLY, OBVIOUSLY, WHEN I STARTED MY CAREER, I STARTED AS AN INTERN AS SORRY, AS AN EXTERNAL AUDITOR.

AND SO SINCE THAT'S WHERE I STARTED, I VERY MUCH APPRECIATE THEIR APPROACH TO HOW THEY PERFORM THE AUDIT.

OBVIOUSLY THERE'S AN AUDIT PLAN AND THEY FOLLOW THAT AUDIT PLAN AND THEY DO THE NECESSARY TESTS.

BUT HOW THEY APPROACH THAT IS VERY MUCH LIKE VERY SIMILAR TO WHAT I HAD DONE WHEN I WAS PREVIOUS WHEN I WAS AN AUDITOR.

AND SO I VERY MUCH APPRECIATE THAT.

AND JENNIFER AND HER TEAM AND HOW THEY APPROACH BOTH THE TEAM AND THE AND THE DOCUMENTS THAT WE PROVIDE TO THEM.

SO I WILL ANSWER ANY QUESTIONS YOU HAVE ABOUT THE BUDGET AMENDMENT IF YOU WOULD LIKE TO COVER THAT.

BUT I ALSO WANTED TO AND ALSO ASK ANSWER ANY QUESTIONS THAT YOU HAVE ABOUT THE EXTERNAL AUDITOR AND THEIR PROCESS.

AGAIN, THEY WILL HAVE THAT AUDIT PRESENTED TO THE BOARD FOR 22-23 BEFORE DECEMBER IN ORDER TO MEET THE STATE GUIDELINES.

AND TRUSTEES ARE THERE ANY QUESTIONS? TRUSTEE WHITE. SO I HAVE JUST A COUPLE OF QUESTIONS.

AND THE FIRST ONE IS, HOW LONG HAS WEAVER BEEN OUR EXTERNAL AUDITOR? SO I THINK THIS THEY HAD A FIVE YEAR.

IF I'M REMEMBERING CORRECTLY, THAT A FIVE YEAR WE WENT OUT FOR PROPOSALS AND THEY CHANGED THE AUDIT MANAGER OR THE AUDIT PARTNER, I SHOULD SAY. AND THEN I THINK THEY'RE IN YEAR 3 OR 4 OF A FIVE, ANOTHER FIVE YEAR TERM.

SO I THINK PROBABLY 8 OR 9 YEARS I'D HAVE TO GET THE EXACT TIME.

SO SOMEBODY PLEASE GET THAT INFORMATION FOR ME BECAUSE I AM A FIRM BELIEVER THAT WE DO HAVE TO HAVE CHECKS AND BALANCES

[00:10:04]

SO I THINK WE NEED TO DO THAT.

AND YOU SAID THEY HAD THEY WERE IN CONVERSATION WITH THE AUDITOR ALSO.

SO THEY HAVE CONVERSATIONS WITH ALL OF NOT ONLY THE INTERNAL, BUT ALSO THEY HAVE CONVERSATIONS WITH THE FIRM DOING THE E-RATE AUDIT BECAUSE THEY'RE ALL LOOKING AT EQUIPMENT. ALL RIGHT.

THAT'S WHAT I NEEDED. THANK YOU SO MUCH.

SO ITEM 6.3, CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE FISCAL YEAR 2023 2024.

OFFICE OF INTERNAL AUDIT BUDGET.

DO I HAVE A MOTION TO APPROVE THE FISCAL YEAR 2023-2024 OFFICE OF INTERNAL AUDIT BUDGET? SO MOVED. SECOND.

IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE CARREÓN.

THE FISCAL YEAR 2023-2024 OFFICE OF INTERNAL AUDIT BUDGET.

IS THERE A DISCUSSION? ALL THOSE IN FAVOR.

THE MOTION PASSES THREE ZERO.

YOU HAVE JUST ADOPTED THE MOTION TO APPROVE THE FISCAL YEAR 2023-2024 OFFICE OF THE INTERNAL AUDIT BUDGET.

ITEM NUMBER 6.4, CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE 2023-2024 ANNUAL AUDIT PLAN.

DO I HAVE A MOTION? SO MOVED. SECOND.

IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE CARREON THAT WE APPROVE THE FISCAL YEAR 2023-2024 ANNUAL AUDIT PLAN.

IS THERE A DISCUSSION? I HAVE A QUESTION.

YES. JUST OUT OF CURIOSITY, MR. RUBIO, DURING YOUR RISK ASSESSMENT, WHAT ARE SOME OF THE EMERGING RISKS THAT YOU'VE IDENTIFIED THAT YOU'RE KIND OF KEEPING YOUR EYE ON THAT MAY COME INTO PLAY IN YOUR UPCOMING YEAR'S AUDIT PLANS? THANK YOU, MR. LEWIS, FOR THAT QUESTION.

CHAIRMAN FOREMAN, SUPERINTENDENT ELIZONDO, ROBERT RUBEL, CHIEF INTERNAL AUDIT OFFICER.

SO. OBVIOUSLY YOU READ THE PROCESSES THAT WE WENT THROUGH IN DISCUSSION WITH DISTRICT LEADERSHIP TRUSTEES AND WHAT HAVE YOU.

SO WE ACTUALLY TRY TO MODIFY AND UPDATE OUR RISK ASSESSMENT THROUGHOUT THE YEAR FROM, YOU KNOW, BEST PRACTICES, TRAINING CLASSES THAT WE WE SEE OR ATTEND ISSUES.

WE MIGHT FIND ANOTHER AUDITS FOR SCHOOL DISTRICTS.

THE MOST IMPORTANT RISK THIS YEAR AND UNFORTUNATELY PROBABLY YEARS PAST HAS BEEN CAMPUS SECURITY AND SAFETY, WHICH PALES CYBERSECURITY AND SOME OF THE OTHER RISKS THAT WE DEAL WITH.

YOU KNOW, STUDENT SAFETY IS PRIORITY ONE.

I THINK ACROSS THE DISTRICT.

I CAN'T SPEAK. BUT I DO, A LOT OF TIMES WE'VE GOT TO TAKE AND PROVIDE, YOU KNOW, SAFE EDUCATIONAL OPPORTUNITIES FOR OTHER KIDS.

SO THAT'S PROBABLY THE HIGHEST ONE ON THE LIST AND IT GOES DOWN FROM THERE.

WE'RE IN THE MIDDLE OF AN ORACLE UPGRADE.

SO, YOU KNOW, IT'S NOT EMERGING, BUT IT'S COMING DOWN PRETTY FAST.

IT GIVES US AN OPPORTUNITY TO DO SOME REDESIGN AND BUILD AND ENHANCE CONTROLS IN THE SYSTEM.

HOPEFULLY THERE'S MORE FUNCTIONALITY UTILITY.

WHEN YOU BUY AN UPGRADE, ORACLE FUSION CLOUD, YOU'RE HOPING A LOT OF THAT STUFF HAS HAS BEEN IMPROVED.

SO WE ARE WORKING ON THAT PROJECT AS A CONSULTANT, SO TO SPEAK.

I COULD ASK MY AUDIT MANAGER, SHELLY KELLY, IF SHE HAD ANY OTHER ADDITIONAL COMMENTS.

GOING THROUGH THE PLAN, IF YOU LOOK AT THE FIVE YEAR HISTORY, YOU CAN SEE THERE WERE SOME HOLES WE HAVEN'T DONE, FOR INSTANCE, AN ATHLETICS AUDIT.

THIS IS THE FIRST TIME IN FIVE YEARS.

SO THERE COULD BE GAPS FOR GOOD REASON.

WE TRY TO MAKE SURE THAT THOSE GAPS ARE ADDRESSED.

IF THERE'S A EVALUATION OF HIGH RISK IN SOME OF THOSE AREAS.

BUT. ANY COMMENTS? I THINK SHELLY KELLY, AUDIT MANAGER WITH THE DISTRICT.

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DOES THAT ANSWER YOUR QUESTION? SURE. YEAH. WE TRIED TO CONSIDER ALL THOSE FACTORS, OBVIOUSLY FINITE RESOURCES.

WE WANT TO HAVE A BROAD LOOK ACROSS THE DISTRICT, AND I THINK WE'VE BEEN BUILDING A PRETTY GOOD BASELINE OVER THE LAST THREE YEARS.

OUR THIRD MY THIRD YEAR TO DO THIS, CHARLIE'S THIRD YEAR TO HELP DEVELOP THE AUDIT PLAN BASED ON A VERY COMPREHENSIVE RISK ASSESSMENT.

AND THEN SOMETHING MIGHT CHANGE, RIGHT? IT MIGHT SOMETHING MIGHT COME.

WE WOULD OBVIOUSLY COME BACK.

THIS IS THE GROUP THAT WOULD MAKE ADJUSTMENTS AND CHANGES AND ADDITIONS TO THE PLAN AND I WOULD BRING THAT BACK FOR CONSIDERATION AND APPROVAL.

OBVIOUSLY, I DON'T MAKE I DON'T AMEND THE PLAN WITHOUT APPROVAL.

SO ANY OTHER THAT YOU SAW THAT WE MIGHT WANT TO CONSIDER OR, YOU KNOW, ENHANCE? KIND OF A RISK RANKING, I THINK.

AND I ATTEND MONTHLY BOARD MEETINGS.

SO SOMEBODY HAS A QUESTION OR A COMMENT OR A THOUGHT.

YOU KNOW I TAKE THAT DOWN AND BRING IT BACK TO MY TEAM AND SAY, WHERE DOES THIS FIT IN TO THE SCHEME OF THINGS? UM, CONSTRUCTION TWO YEARS AGO WAS OUR BIGGEST.

NOW SCHOOL SAFETY AND CYBER.

AND, YOU KNOW, JUST YOU DON'T HAVE TO LOOK VERY FAR.

CITY OF DALLAS, MUNICIPALITIES BEING HACKED AND RANSOMWARE AND IT'S STILL UP THERE BUT YOU KNOW SCHOOL SAFETY.

I WANT TO SAY IS HIGH PRIORITY.

TRUSTEE FLORES. YEAH, I'LL ASK THE QUESTION A SLIGHTLY DIFFERENT WAY.

SO. SO IN TERMS OF PRIORITIES IN THIS YEAR'S AUDIT PLAN, I MEAN, WHAT ARE THE LIKE 1 OR 2 BIG THINGS THAT ARE DIFFERENT FROM LAST YEAR? SO THE IF YOU'RE LOOKING AT THE ORDER, THE TOP ONES ARE GOING TO BE LIKE NEW THINGS TO THIS YEAR.

SO PEIMS WHICH IS ACTUALLY GOING TO BE A ROLLOVER FROM THIS YEAR BUT LIKE THE TUTORING AND THE TRUANCY AND THEN THE ENVIRONMENTAL HEALTH AND SAFETY SOFTWARE LICENSING, THOSE ARE GOING TO BE THE NEW AUDITS.

AND THEN ONCE YOU START TO GET DOWN INTO THE E-RATE AND THE STAR, THOSE ARE ONES THAT WE TYPICALLY DO ANNUALLY.

YEAH, I NOTICED THAT TRUANCY AND I WAS TRYING TO LOOK TO SEE THROUGH THE PREVIOUS YEAR'S AUDIT BECAUSE I WAS LOOKING AT THE STATUS.

SO I WAS BEING ABLE TO COMPARE 1 TO 1 AND THAT ONE, I MEAN IT SAYS ATTENDANCE FOR CREDIT.

I WAS THINKING MAYBE IT WAS BURIED IN THERE, BUT IT SOUNDS TO ME LIKE THESE ARE LIKE THE NEW ITEMS. NOW IN TERMS OF THE TRUANCY AND MAYBE THIS IS MORE A QUESTION FOR THE SUPERINTENDENT REALLY, YOU KNOW, LIKE WHAT'S OUR ROLE IN THIS? I MEAN, OTHER THAN WE TELL THE COUNTY THAT YOU KNOW, THESE KIDS AREN'T COMING TO SCHOOL AND THEY CALL IN THE PARENTS.

YEAH, I THINK THE PART THAT WE DO CONTROL IS ENSURING THAT WE'RE COMMUNICATING AND PROVIDING THE NOTIFICATION TO THE PARENT OR GUARDIAN ABOUT THE ABSENCES AND THEN THAT WE ARE IN FACT COMPLETING BOTH AN INTERVENTION AND MTSS.

WHAT IS KEEPING THE STUDENT FROM BEING ABLE TO ATTEND AND THEN IF NECESSARY, PLANNING WHAT THAT ATTENDANCE FOR CREDIT MAKEUP LOOKS LIKE AND THAT IT BE SOMETHING THAT'S DOABLE? AND THEN LASTLY, IF IN FACT IT REQUIRES ANY OF THE LEGAL ASPECTS THAT WE ARE COMPLETING ALL OF THOSE ON TIME AND IN THE APPROPRIATE WAY.

BUT WE ALSO KNOW THAT THERE WAS A TIME WE WERE SENDING A LOT AND THEN WE KIND OF GOT IN TROUBLE FOR REFERRING SO MANY TO COURT.

AND SO THEN WE WERE ASKED TO STOP THAT AND TO WORK ON TRYING TO INTERVENE.

SO I KNOW THE LAST FEW YEARS WE'VE DOING A LOT OF INTERVENTIONS AND THEN OF COURSE I'LL REMIND EVERYBODY WE'RE IN A SESSION IN AUSTIN AND TRUANCY IS NOW A NEW CONVERSATION AGAIN.

UNFORTUNATELY, IN MANY INSTANCES WE SWING THE PENDULUM FROM ONE EXTREME TO THE OTHER.

SO WE GO FROM LET'S JUST REPORT EVERYBODY TO A COURT SYSTEM TO LET'S NOT DO ANYTHING ABOUT IT.

AND IT'S USUALLY SOMETHING IN BETWEEN.

OKAY. AND THEN SO ANOTHER QUESTION.

SO JUST IN TERMS OF THE NUMBER OF HOURS IT FOR SECURITY, DO YOU THINK THAT THAT'S GOING TO BE ENOUGH? DO YOU THINK YOU'LL HAVE TO INCREASE THAT? JUST AGAIN, I KNOW THAT WHEN YOU GO AND YOU DO YOUR.

YOUR SCHOOL ACTIVITY FUND AUDITS, YOU DO ONE ANYWAY.

SO I GUESS DOES THAT IS THIS IS THESE HOURS SEPARATE FROM WHAT YOU WOULD DO IN YOUR REGULAR.

[00:20:01]

THAT'S IN ADDITION TO THE CAMPUS BASED CONTROLS DOWN BELOW.

BUT WE'RE SPENDING A LOT OF HOURS, PROBABLY EXTRA HOURS IN THIS YEAR'S BUDGET TO TRY TO COMPLETE FOLLOW UP AND REVIEW REMEDIATION PLANS ON SECURITY THAT HAVE BEEN HIGHLIGHTED BY THE EXTERNAL.

I CALL THEM TO REVIEWS, BUT THEY CONTRACT WITH SOMEBODY THAT DOES THAT.

SO THAT GIVES US A BASELINE KIND OF A STEP FORWARD, A STEP AHEAD FOR NEXT YEAR.

THAT MIGHT NOT BE ENOUGH, BUT.

WE WILL KNOW BETTER, I THINK, AFTER WE'RE FINISHED WITH WITH THIS YEAR'S WORK AND WE CAN COME BACK AND MAKE AN ADJUSTMENT IF NEED BE.

YEAH, I SAW IT IN THE IN THE HOW MUCH TIME DO I HAVE LEFT IN THE IN THE LONE STAR.

LIKE THE TRUSTEE MAGAZINE THAT WE GET EVERY MONTH THIS MONTH, THERE WAS A FOCUS ON SECURITY AND THEY HAD TWO FULL ARTICLES ABOUT WHAT THE THINGS, THE TEN THINGS THAT FROM A STRUCTURAL POINT OF VIEW YOU CAN DO TO HELP SAFETY.

AND IT TAKES TEXAS SCHOOL SAFETY CENTER THAT DOES THE RIGHT BY THE WAY AND A LOT OF OUR WORK IS IS TO EVALUATE OR ALL THOSE THINGS BEING DONE BY CAMPUS POLICE, PERSON SCHOOL, OTHER SCHOOL PERSONNEL, SECURITY AND SAFETY AREAS, YOU KNOW, WHOEVER IS ALL INVOLVED IN IT.

SO IF WE HAVE EVIDENCE THAT THOSE COMPLIANCE PROGRAMS ARE WORKING, THEN, YOU KNOW, IT TAKES US LESS TIME TO EVALUATE THAT.

I WOULDN'T BE CHECKING EVERY SCHOOL MYSELF.

WE WANT TO MAKE SURE EVERY SCHOOL GETS CHECKED SOMEHOW, SOME WAY.

YEAH, I GUESS. BUT IT MIGHT BE MORE THAN 500.

I WOULD AGREE. I WOULD.

I'LL GIVE YOU THAT ONE.

WELL, NO, I MEAN I'M JUST.

BECAUSE NOW THAT THE THAT WE'VE HAD A CHANCE TO KIND OF TALK ABOUT IT, I GUESS REALLY IT'S MORE A QUESTION FOR THE ADMINISTRATION FROM A STRUCTURAL POINT OF VIEW.

IT REALLY IS REALLY MORE INCUMBENT ON THE ADMINISTRATION TO BE DOING THIS WORK AND THEN ON YOU GUYS TO JUST COME IN AND DOUBLE CHECK IT, VALIDATE IT.

YES, SIR. I'M SORRY. I KIND OF THREW IT ON YOUR LAP AND I WAS REALLY, REALLY KIND OF THINKING THE OTHER WAY AROUND.

BUT I GUESS I MEAN, I WAS READING THE ARTICLE ON SCHOOL SAFETY AND THERE WERE LIKE TEN ITEMS THAT SEEMED VERY COMMON SENSE.

AND AFTER I SAW THAT, I THOUGHT ABOUT OUR SCHOOLS AND I THOUGHT, WELL, ARE WE DOING ALL TEN OF THESE? LIKE ONE OF THEM? IS THAT THE THE THIS WAS INTERESTING.

I DIDN'T KNOW THIS, THAT YOU LENGTHEN THE SECURE VESTIBULE.

SO IT PREVENTS THE FISHTAILING RIGHT WHERE SOMEBODY FOLLOWS SOMEBODY THROUGH.

THEY GET IN BEHIND SOMEONE.

RIGHT. RIGHT. AND SO BY LENGTHENING THE THE THE VESTIBULES, I THOUGHT, WOW, THAT'S I DON'T KNOW.

THERE WERE JUST A BUNCH OF RECOMMENDATIONS THAT I THOUGHT WERE VERY INTERESTING AND MAYBE SOMETHING THAT THE ADMINISTRATION CAN CAN LOOK AT.

WE ARE ACTUALLY PUTTING TOGETHER A SAFETY SECURITY AND SURVEILLANCE TEAM OF EXISTING FOLKS THAT WERE RE REORGANIZING AND SPECIFICALLY TO LOOK AT WHAT ARE THE STANDARDS OF BOTH FROM A FACILITY, STARTING WITH FACILITY, WHAT ARE THE STANDARDS THAT THE FACILITIES SHOULD HAVE, WHERE DO WE HAVE THEM? WHERE DO WE NOT HAVE THEM? WHAT ARE WE DOING? BECAUSE SOME OF THAT IS CONTINGENT UPON WHAT'S AVAILABLE, RIGHT? DEPENDING ON THE AGE OF A SCHOOL.

SO WHAT ARE WE DOING TO MITIGATE THE FACT THAT WE DON'T HAVE SECURE VESTIBULES IN EVERY SINGLE LOCATION? SO THEN WHAT DOES THAT LOOK LIKE? AND ENSURING EVERYTHING FROM FENCING TO CAMERAS TO KEYLESS ENTRIES.

SO WE'RE GOING TO PUT ALL THAT PACKAGE TOGETHER ON HOW WE'RE GOING TO BE REVIEWING WHAT IS CURRENT, WHAT WE NEED TO CONTINUE TO WORK ON, AND THAT IS ACTUALLY GOING TO BE BROUGHT TO YOU, TO ALL OF YOU AS A COMPLETE PACKAGE IN THE VERY NEAR FUTURE.

AND THEN JUST 111 LAST QUESTION.

SO SO IN TERMS OF CONTINUING AUDIT ON THE CONSTRUCTION SIDE.

JUST WANTED TO MAKE SURE THAT THAT WAS ON THE RADAR.

I DIDN'T SEE WHERE IT DOESN'T HAVE A SPECIFIC LINE ITEM HERE IN THIS AUDIT PLAN, BUT JUST SINCE WE ARE DOING A LOT OF CONSTRUCTION, STILL JUST SOMETHING TO KEEP AN EYE ON.

SO. YES, SIR. TRUSTEE NEAR THE BOTTOM BOND FUNDED PROJECTS IS THE TERM WE'RE USING BECAUSE ALL ITS BOND FUNDS.

FOURTH FROM THE.

AFTER FOLLOW UP AUDITS BOND FUNDED FOR.

DID I MISS IT? OH, SORRY.

THANK YOU. APPRECIATE THAT.

APPRECIATE IT. IT'S STILL HIGH ON THE LIST WHEN YOU HAVE THAT MUCH MONEY TO SPEND.

THANK YOU. ANY OTHER QUESTIONS? WELL, I HAVE JUST A FEW QUESTIONS.

AND LOOKING AT THE AUDIT PLAN, I WANT TO START WITH AND GET A BETTER UNDERSTANDING OF WHAT VENDOR MANAGEMENT MEANS.

[00:25:07]

HOWEVER, SINCE THINGS ARE SUBJECT TO CHANGE, WE DURING OUR PLANNING PHASE, WE'LL KIND OF SCOPE THOSE OUT AND DECIDE SPECIFICALLY WHAT WE WANT TO LOOK AT. WE'VE WE HAVE SEVERAL RISKS THAT ARE ROLLING UNDERNEATH THAT AREA.

ANYTHING FROM, YOU KNOW, ARE THE VENDORS PERFORMING AS THEY SHOULD? ARE WE MANAGING THEIR CONTRACTS APPROPRIATELY? THERE'S SEVERAL DIFFERENT AREAS THAT IT COULD COVER, AND THOSE ARE TYPICALLY JUST SCOPED OUT THROUGH OUR PLANNING PHASE TO SEE WHERE THE HIGHEST RISKS ARE.

FOR. FOR ME, IT WOULD BE GOOD TO HAVE A KIND OF AN UNDERSTANDING, MAYBE AN ABC TYPE, SO THAT WE HAVE SOME UNDERSTANDING OF WHAT THAT LOOKS LIKE.

I ALSO NOTICED THAT YOU HAVE SOFTWARE LICENSING, WHICH IS SOMETHING I THINK I'VE ASKED A LOT ABOUT IN THE.

THE PAST FEW MONTHS AND CONTINUE TO ASK ABOUT THAT AND WANT TO MAKE SURE THAT WHILE WE'RE DOING THAT, WE'RE JUST GETTING A LIST OF ALL THAT WE HAVE AND THEN WHAT WE'RE USING AND WHAT WE'RE NOT USING SO THAT THERE'S A GOOD UNDERSTANDING OF WHERE WE ARE.

THE NEXT ITEM THAT I, I DON'T KNOW WHAT WE MEAN BY MENTAL HEALTH MANAGEMENT SYSTEM.

ARE WE LOOKING AT THE CURRENT MENTAL HEALTH HEALTH MANAGEMENT SYSTEM OR ARE WE SEEKING TO HELP THEM GET A MENTAL HEALTH MANAGEMENT SYSTEM? UH, THIS WILL BE AN IT AUDIT AND APPLICATION CONTROLS AUDIT.

THEY HAVE A SYSTEM IN PLACE.

I BELIEVE IT'S CALLED INTELLIGENT.

AND SO WE'LL LOOK AT THE APPLICATION CONTROLS SURROUNDING THAT SYSTEM, INCLUDING THE BILLING.

MR. RUBEL. DID YOU HAVE SOMETHING? OH, I HAD A SIDE QUESTION.

I'M SORRY IF IT INCLUDED.

WE HAD WE HAD LOOKED AT THE MENTAL HEALTH BILLING FUNCTIONS A YEAR OR TWO AGO AND I WAS JUST ASKING IF IT INCLUDED THAT IT THE ANSWER WAS NO.

AND THEN ON THE E-RATE PROGRAM COMPLIANCE, WE HAVE A E-RATE AUDIT.

IS IT EVERY YEAR? THAT'S CORRECT, YES.

TRUSTEE FOREMAN WE PERFORM AN E RATE AUDIT OUR SELF PRELIMINARY TO THE EXTERNAL REVIEW.

WE'VE DONE THIS FOR SEVERAL YEARS.

IT MIGHT BE A LITTLE REDUNDANT, BUT IT WAS A HIGH RISK AREA AND.

WE'VE ALWAYS HAD THE CONSENSUS AMONG TRUSTEES THAT MORE WAS BETTER THAN LESS.

WE DON'T WANT TO GO.

AND HAVE PROBLEMS IN E-RATE.

IT COST US WAY TOO MUCH MONEY.

YEAH, I WAS HERE WHEN IT DID, SO I GET THAT.

BUT 500 HOURS IN E-RATE AND THEN HAVING AN OUTSIDE AUDITOR TOO SEEMS A BIT OF AN OVERKILL. JUST.

JUST MY OPINION.

ALL OTHER TRUSTEES MIGHT NOT AGREE WITH ME ON THAT.

WELL, DOES THE EXTERNAL AUDITOR REVIEW DOES DO THEY RELY ON YOUR WORK ANY?..

BECAUSE IT COULD BE A MATTER OF THAT 500 HOURS, YOU KNOW, SUPPLEMENTING MAYBE THE COST THAT IT WOULD TAKE TO HAVE THE EXTERNAL AUDITOR TO EXPAND THEIR SAMPLE OR THEIR TESTING.

SO IS THAT THE CASE? MR. LEWIS IT ACTUALLY DOES NOT.

BUT WE DO TRY TO EVALUATE ARE THERE CERTAIN AREAS THAT WE SHOULD PUT MORE TIME IN AND NOT TRY TO DO 100% OF EVERYTHING? THERE'S SPECIFIC STEPS THAT YOU WALK THROUGH TO GET INVOLVED.

I MEAN, TO START THE E-RATE PROCESS, TO GET APPROVAL FOR BUYING EQUIPMENT, TO GET REIMBURSEMENTS AND THEN IDENTIFYING EQUIPMENT.

SO WE DO TRY TO LOOK AND SEE IS THERE 1 OR 2 THINGS THAT WE COULD DO THIS YEAR THAT WOULD HELP OUT MORE? AND WE ALWAYS TRY TO DO THAT IN EVERY AUDIT.

WE CAN TAKE THAT UNDER ADVICE AND, YOU KNOW, HOPEFULLY SAVE SOME TIME THERE.

I MEAN, WE'LL MEET WITH THE EXTERNAL IN THE FALL.

AND THEN SEE WHERE WE SHOULD GO FORWARD FROM THERE, IF THAT'S OKAY.

AND I CAN REPORT BACK NEXT MEETING.

AND THEN THE LAST QUESTION.

IN THE THIS CURRENT AUDIT YEAR, HOW MANY INVESTIGATIONS DID YOU DO? SPECIFICALLY OUR DEPARTMENT.

DO WE KNOW? LESS THAN TEN.

CAN I GIVE YOU A LESS THAN TEN? RIGHT. AND I'M ONLY LOOKING AT THE NUMBER OF HOURS.

AND I DO REALIZE THAT SOMETIMES YOU HAVE TO PUT HOURS IN SPECIFIC AREAS IN CASE YOU HAVE TO PIVOT.

I DO GET THAT.

[00:30:02]

MOST OF THOSE WENT THROUGH PSO.

SO IF THERE WERE INVESTIGATIONS.

AND SO I WAS JUST CURIOUS THAT THERE ARE TIMES THAT WE MIGHT NEED TO DO THAT, BUT I'LL LET THAT STAND FOR RIGHT NOW AND WE'LL JUST HAVE ADDITIONAL CONVERSATIONS ABOUT THAT.

YES, MA'AM. AND WE CAN WE'LL GET THE FINAL NUMBERS HOURS, IF YOU WILL, AT THE END OF THE YEAR.

AND SEE, I THINK IT WAS TRENDING BECAUSE WE MANAGE IT AND WE REVIEW EVERY SINGLE ONE TO MAKE SURE IT GETS TO THE RIGHT PERSON.

THAT IN ITSELF IS QUITE A JOB DUE TO THE VOLUME AND THEN WE'LL REPORT BACK.

BUT OKAY, NOT DOING THEM YOURSELF, BUT MAKING SURE THEY GET TO THE RIGHT PERSON.

YES, MA'AM. OKAY.

IF YOU COULD GET THAT INFORMATION, I WOULD APPRECIATE IT.

SO ARE THERE ANY ADDITIONAL QUESTIONS BEFORE I CALL FOR THE VOTE? SO ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HAND.

THE MOTION PASSES.

THREE ZERO.

YOU'VE JUST ADOPTED THE MOTION TO APPROVE THE FISCAL YEAR 2023-2024 ANNUAL AUDIT PLAN.

ITEM 6.5 REPORT ON STATUS OF AUDIT FOLLOW UP.

TRUSTEE FOREMAN.

YES. TRUSTEES.

WE HAD 11 ITEMS THAT WERE DUE.

THE IMPLEMENTATION DATE WAS WAS HAD PASSED AND THAT WE DID FOLLOW UP WORK ON.

ALL 11 OF THOSE ITEMS HAD BEEN ENCLOSED AS IMPLEMENTED AND I WAS LOOKING TO SEE IF I HAD AN OUTSTANDING ITEMS NUMBER.

TO GIVE YOU AN IDEA OF WHAT'S IN THE THE POPULATION, OBVIOUSLY, AFTER YOU APPROVE THE REPORTS TODAY, THAT WILL ADD TO IT.

BUT THERE YOU ARE.

HI. HOW MANY DO WE HAVE LEFT? WE HAD 34 ITEMS IN THE FOLLOW UP DATABASE.

SO EACH ONE IS TRACKED AS AS WE DEVELOP THESE RECOMMENDATIONS IN OUR ELECTRONIC WORK PAPERS, IT PASSES INTO THIS FOLLOW UP DATABASE. SO I'M GOING TO ASSURE YOU THEY CANNOT BE LOST.

THERE IS A REQUIREMENT THAT WE DO FOLLOW UP.

AND IF WE HAVE A QUALITY ASSURANCE REVIEW AND IT'S NOT DONE, THEN THAT'S A SERIOUS DEFICIENCY.

SO WE TAKE THEM VERY SERIOUSLY.

I WOULD JUST ADD KNOW MOST IMPLEMENTATION DATES ARE WITHIN A YEAR.

IF IT GOES PAST THAT, WE USUALLY HAVE AN EXTENDED DISCUSSION AS TO WHAT THAT REQUIRES.

AND THEN I CAN.

WE HAVE DISCUSSED THAT WITH THE AUDIT COMMITTEE TO GET THEIR ADDITIONAL APPROVAL IF NEEDED.

BUT NORMALLY IT'S 6 TO 12 MONTHS, SOMETIMES SOONER THAN THAT, AND THEY CAN DO IT IMMEDIATELY.

THAT'S ALWAYS A GOOD THING.

SOME CRITICAL THINGS, YOU KNOW, DOOR NEEDED TO BE FIXED OR LOCKS NEEDED TO BE FIXED.

YOU KNOW, I WOULDN'T ACCEPT SIX MONTHS.

YOU WOULDN'T EITHER. SO WE'RE USUALLY MORE AGGRESSIVE ON THOSE TYPE OF ITEMS AND THEN, YOU KNOW, COME TO AN UNDERSTANDING ON, YOU KNOW, WHAT'S REASONABLE AND ON EVERYTHING ELSE.

ANY OTHER QUESTIONS? ANY QUESTIONS? TRUSTEE.

MEMBERS TRUSTEE FLAWS.

I WAS JUST GOING TO COMMENT THAT THANK YOU FOR BRINGING THIS TO US.

IT'S ALWAYS GOOD TO TO THE ADMINISTRATION TO SEE THESE IN THE GREEN THAT THEY'RE GETTING, YOU KNOW, CLOSED ON CLOSED.

THEY'RE NOW CLOSED.

THE STATUS IS CLOSED.

SO SO IF I UNDERSTAND CORRECTLY, THERE ARE 34 OUT THERE.

11 ON THIS LIST ARE CLOSED OUT.

SO THAT WOULD BRING US DOWN TO 33 PLUS THE SIX THAT WE WOULD APPROVE TODAY WOULD BRING US DOWN FROM.

I THOUGHT I HEARD THE NUMBER 34, SOMEWHERE 34 OPEN AFTER THIS 11.

AFTER THESE. AFTER THIS 11.

YEAH. THEY'RE NOT DUE YET, SO THEY'LL BE COMING DUE OVER THE COURSE OF THE NEAR FUTURE.

AND THEN IF THERE WAS FIVE IN THE WHATEVER THE TOTAL IS, 5 OR 6 MORE, IT JUST ADDS TO IT.

IT NEVER STOPS.

RIGHT. RIGHT. THANK YOU.

TRUSTEE. WHY, YES, I WAS.

I AM SOMEWHAT CONCERNED BECAUSE WE'VE HAD THE COUNTY AND THE CITY OF DALLAS THAT HAVE BEEN ATTACKED, BASICALLY RANSOM.

AND SO. BEING PROACTIVE.

HOW HAS YOUR DEPARTMENT MADE ANY SUGGESTIONS AS FAR AS BACKING UP AND NOT JUST TO THE CLOUD, BUT BACKING UP TO I DON'T KNOW IF WE IF WE HAVE OUR OWN PERSONAL

[00:35:06]

YES. AND YOU'RE TALKING ABOUT THE DISTRICT OVERALL? RIGHT.

DURING OUR RISK ASSESSMENT PROCESS, YOU KNOW, WE HAD DISCUSSIONS WITH IT.

AND I THINK THAT'S STILL A CONTINUAL EVOLVING DISCUSSION ITEM THAT THIS MIGHT BE A YEAR.

THERE WAS SOME EXTENSIVE WORK DONE WHEN WE HAD A BREACH A YEAR OR TWO AGO, BUT I WAS WE WERE DISCUSSING THE OPPORTUNITY TO REALLY FIND A VERY HIGH QUALITY CYBERSECURITY EXPERT TEAM, IF YOU WILL, TO COME AND EVALUATE WHERE WE ARE.

AND THAT'S AN ONGOING PROCESS, TOO.

IF YOU DON'T DO IT EVERY YEAR, IT SEEMS LIKE EVERY SIX MONTHS SOMETHING IS CHANGING.

SO I DON'T HAVE IT SPECIFICALLY IN MY AUDIT PLAN, BUT IT'S STILL AN ITEM OF RISK THAT THAT I WOULD SAY OF NEGOTIATING WITH IT TO SEE WHAT'S THE BEST WAY TO GO MOVE FORWARD.

YOU KNOW, WE WORK WITH ADMINISTRATION ON THAT ONE BECAUSE WE WOULD HAVE TO HIRE, YOU KNOW, OUTSIDE EXPERTS.

IT'S THAT COMPLICATED.

I AGREE. AND AND AGREE WITH YOUR CONCERN.

IT'S WAY UP ON THE LIST, BUT IT'S GETTING SO TECHNICAL THESE DAYS.

I DON'T HAVE THE EXPERTISE TO DO IT IN-HOUSE.

TO ADD TRUSTEE WHITE ARE YOU AWARE IF THE TECHNOLOGY TEAM IS PROACTIVE BY HAVING THOSE CONSULTANTS DOING, YOU KNOW, COME IN AND DO PENETRATION TESTS, HAS THERE BEEN A RED TEAM EXERCISE HAS BEEN COMMENCED OR ANYTHING TO THAT NATURE? BOB. I WOULD.

BOB, I HATE TO INTERRUPT.

I THINK WE'RE OFF AGENDA ITEM.

OKAY. EXCELLENT.

SHOULD REFRAIN EVEN THAT MIGHT BE DISCUSSION, YOU KNOW, FOR MANAGEMENT.

TO BRING BACK. THANK YOU.

THANK YOU. ITEM 6.6 REPORT ON DISTRICT HOTLINE.

GOOD AFTERNOON TRUSTEES AND SUPERINTENDENT.

AISSA HERNANDEZ WITH THE AUDIT MANAGER WITH THE OFFICE OF INTERNAL AUDIT.

SO I WILL BE REPORTING ON ON 6.6 REPORT ON DISTRICT HOTLINE.

SO LET'S GET STARTED ON PAGE ONE SHOWS THE HOTLINE REPORTS RECEIVED FOR THE CURRENT FISCAL YEAR.

FOR PERIOD ONE, 183 CASES WERE REPORTED.

FOR PERIOD TWO, 298 CASES WERE REPORTED.

FOR PERIOD THREE, 590 CASES WERE REPORTED, PERIOD FOUR, 673 CASES WERE REPORTED FOR A TOTAL OF 1744 CASES.

MOVING ON TO PAGE TWO.

SHOWS THE HOTLINE REPORTS RECEIVED FOR PRIOR FISCAL YEARS 2019, 2022.

FOR FY 2019, 1501 CASES WERE REPORTED.

FOR FISCAL YEAR 2020, 1316 CASES WERE REPORTED.

FOR FISCAL YEAR 2021, 1169 CASES WERE REPORTED.

AND FOR FISCAL YEAR 2022, 1884 CASES WERE REPORTED.

PAGE THREE SHOWS THE HOTLINE DISTRIBUTION REPORT FOR CASES RECEIVED IN PERIOD FOUR, WHICH IS JANUARY 21ST THROUGH APRIL 21ST, 2013.

THERE WERE 673 ASSIGNED CASES.

THERE WERE SIX, THERE WERE 565 CASES CLOSED AND 110 REMAINED OPEN.

UM, STILL ON PAGE THREE.

MOVING ON TO THE OPEN HOTLINE AGENT REPORT SHOWS 110 OPEN CASES DATING FROM DECEMBER 2022 THROUGH APRIL 2023.

WITH FIVE CASES ASSIGNED TO THE POLICE DEPARTMENT, 30 CASES ASSIGNED TO LEGAL SERVICES, TITLE NINE OR EO COMPLIANCE, AND 75 ASSIGNED TO THE PROFESSIONAL STANDARDS OFFICE.

THIS CONCLUDES MY REPORT.

ARE THERE ANY QUESTIONS? I WOULD.

I HAD TRUSTEE FOREMAN.

YES, SIR. THIS IS A ROLLING.

YOU KNOW, WE HAD TO CUT OFF AT A DATE TO GET INFORMATION PULLED AND POSTED TO BOARD DOCS, BUT THEY MAKE CONTINUED PROGRESS.

SO A MAJORITY OF THESE BEFORE APRIL HAVE HAVE BEEN CLOSED IF YOU LOOK TODAY.

BUT THAT'S JUST PART OF THE BUSINESS.

[00:40:01]

THERE'S BEEN A. A TREND.

AS YOU CAN SEE, WE'RE WELL ON TRACK TO MEET OR EXCEED LAST YEAR'S NUMBERS.

SO. ANY QUESTIONS? SO GO AHEAD.

GO AHEAD. ON THE TYPE ON PAGE ONE, ON THE TYPE OF WHATEVER THE HOTLINE IS, THE PERSON MAKING THE HOTLINE REQUEST IS WHO SELECTS WHAT CATEGORY IT GOES INTO.

THAT'S CORRECT. RIGHT. SO WE DON'T THAT'S THIS IS JUST STRAIGHT OFF OF IF THEY DO IT ONLINE, THEY THERE'S A PULL DOWN MENU THAT THEY CAN DO THAT TRUSTEE FLORES IF IT'S CALLED IN.

YOU KNOW, I HAVEN'T CALLED ONE IN, SO BEAR WITH ME HERE.

THERE WOULD BE I THINK THIS IS, YOU KNOW, STUDENT WHAT HAVE YOU, AND WHOEVER'S TAKING THE CALL IS THEN PUTTING IT IN THE SYSTEM.

SO THERE MIGHT BE SOME DISCUSSION.

WHAT'S THE BEST FIT FOR THAT? YOU KNOW, I COULD FOLLOW UP AND CHECK HOW, HOW WELL THEY TRIAGE THAT.

BUT YOU'RE CORRECT ON THE MOST IN MOST OF THEM DO COME IN ONLINE, RIGHT? SO THERE'S A DROPDOWN MENU AND THEY THE USER CHOOSES WHAT IT IS LOCATION, IF IT'S A SCHOOL OR ONE OF OUR OFFICE BUILDINGS AND THEN THE TYPE. OKAY.

THANK YOU. OKAY.

TRUSTEE WHITE. I HAVE A QUESTION CONCERNING IF A CALLER CALLS IN BECAUSE THESE ARE ACTUALLY BEING ROUTED TO THE CEO OFFICE, IS THAT CORRECT? WELL, THEY COME IN, THEY'RE IN THE SOFTWARE'S CALLED ETHICS LINE.

NAVEX OWNS IT.

SO I SEE EVERY SINGLE ONE WE WORK WITH.

SO WE'RE WE'RE REQUIRED UNDER POLICY TO MANAGE THE HOTLINE 24 HOURS A DAY.

WE HAVE A SERVICE, BUT I HAVE A STAFF MYSELF, MY MANAGER, ANOTHER STAFF MEMBER.

WE WE REVIEW EVERY SINGLE ONE.

THEN PART OF THE HOURS THAT WE SPEND ON IT, MAKE SURE IT'S ASSIGNED TO THE APPROPRIATE PARTY.

SO SO MIGHT GET AND BE ASSIGNED A MAJORITY OF THESE BECAUSE OF THEIR ADMINISTRATIVE NATURE.

BUT THEY'RE NOT THE ONLY ONES THAT SEE IT.

I'M THE ONE THAT SEES EVERYTHING THEY WOULD SEE ALL THE CASES TO.

BUT WE WORK TOGETHER TO MAKE SURE THEY'RE ASSIGNED AND GO TO THE RIGHT PARTY.

DOES THAT HELP? IT DOES, BUT IT'S KIND OF DIFFERENT FROM WHAT I WAS ORIGINALLY.

THAT'S WHY I WAS ASKING FOR CLARIFICATION BECAUSE I WAS BASICALLY TOLD EVERYTHING GOES THROUGH PSO AND THEY'RE HANDLED THROUGH THEIR INVESTIGATION. BUT CAN YOU ELABORATE FOR ME AS FAR AS IF SOMEONE WANTS TO MAKE AN ANONYMOUS CALL, HOW THAT IS HANDLED OR NOT ONLINE, BUT A CALL BECAUSE THERE IS AN 800 NUMBER, IS IT A 800 NUMBER THAT THEY CAN CALL IN AS WELL? YES, MA'AM. SO SO THEY CAN USE THE ONLINE SOFTWARE AND REMAIN ANONYMOUS AND THEN THEY CAN CALL IN AND SAY, I DON'T WANT TO GIVE MY NAME.

THEY'LL GET A CODE NUMBER AND THEY ACTUALLY COULD GO INTO THE SYSTEM AND REVIEW THE STATUS OF THAT THEIR COMPLAINT. SO THERE IS ANONYMITY IN THE SOFTWARE AND THE SERVICE THAT WE HOST.

SO SO EITHER WAY, IF THEY CALL IN OR THEY DO IT ONLINE, THEY'RE ASSIGNED LIKE A TRACKING NUMBER AND THEY CAN FOLLOW UP TO SEE IF IT'S BEEN DISPOSED OF OR HOW IT WAS HANDLED.

AND AND I GUESS THE REASON THAT I'M REALLY ASKING THIS IS BECAUSE I'VE.

I'VE HEARD SOME PEOPLE SAY, WELL, I'VE CALLED IN AND IF THEY DON'T GET A REPLY TO THEIR ANSWER AND IF THEY IF THEY WANT TO REMAIN ANONYMOUS, THERE'S REALLY NOT MUCH I GUESS, THAT CAN BE DONE.

BUT IF THEY CHECK AND SEE THAT THEIR REPLY HASN'T BEEN WORKED OR IT'S BEEN CLOSED, AND CAN THEY STILL USE THAT SAME TICKET NUMBER AND CALL IN OR GET BACK ONLINE TO COMMUNICATE PROVIDE MORE INFORMATION? YES, MA'AM. THEY SHOULD BE ABLE TO.

AND HERE'S AN EXAMPLE.

WE HAD AN ANONYMOUS REPORT.

THEY THEY SAID I HAVE ADDITIONAL INFORMATION IF YOU NEED IT.

AND SO WE RESPONDED THROUGH THE ETHICS LINE SYSTEM.

CAN YOU PROVIDE THAT ADDITIONAL INFORMATION? AND THEY DID. SO I KNOW IT WORKS.

SOMETIMES THEY DON'T GO BACK IN AND LOOK AT IT OR WHAT HAVE YOU, OR THEY DON'T KNOW THAT FEATURE IS THERE.

[00:45:05]

THAT HELPS A LOT.

THANKS. BECAUSE SOME PEOPLE MAY NOT BE AWARE OF THE FEATURE THAT THEY CAN COME BACK AND CHECK UP ON.

THANK YOU. THANK YOU.

ANY ADDITIONAL QUESTIONS? ALL RIGHT. THANK YOU.

ITEM 6.7.

REPORT ON STATUS OF AUDIT PLAN AND SUFFICIENCY OF DEPARTMENT RESOURCES.

THANK YOU, TRUSTEE.

YOU SEE, ON PAGE ONE OF TWO THE STATUS IN THE HOURS TO DATE THAT WE'VE INVESTED IN THE 23 AUDIT PLAN. AND I'D BRING YOUR ATTENTION.

YOU KNOW, WE COMPLETED 16 THERE'S ACTUALLY NINE AUDITS IN PROGRESS THAT WE PLAN ON FINISHING BY THE END OF THE YEAR.

ALL EXCEPT PEIMS THAT WE'RE GOING TO SOME OF THOSE HOURS WILL CARRY FORWARD IN TO NEXT YEAR'S PLAN.

OUR BEST ESTIMATE, 3 OR 400 HOURS.

THE OTHER PROJECTS DOWN OR BELOW ARE, YOU KNOW, GENERAL CONSULTING AND ONGOING HOTLINE MANAGEMENT, ETCETERA, THAT WE DO NO MATTER WHAT. SO THE GOAL IS TO GET THE EIGHT OF THOSE NINE FINISHED AND THEN WE'LL KICK OFF THE NEW AUDIT PLAN YEAR AS FAR AS, YOU KNOW, PROVIDE AN ORG CHART, PROVIDE A SUFFICIENCY OF RESOURCES.

WE DID PARTICIPATE IN THE RIGHT SIZING EFFORT ACROSS THE DISTRICT, AND I HAD ONE OPEN POSITION THAT WAS REMOVED FROM THE DEPARTMENT AND I HAVE ANOTHER POSITION THAT IT'S IN THE I CALL IT THE SEVERANCE PERIOD.

SO THAT WILL BE REFLECTED, YOU KNOW, WHEN WE FINISH UP WITH THAT PROCESS IN A MONTH OR TWO, WE WOULD BE AT 18 FOR THE NEXT FISCAL YEAR. I THINK THOSE ARE STILL SUFFICIENT RESOURCES TO GET THE JOB DONE, ALTHOUGH IT'S A BIG DISTRICT AND, YOU KNOW, NEVER IT'S NEVER EASY. IT'S ALWAYS A CHALLENGE.

BUT AS WE KEEP BUILDING BETTER EXPERTISE ACROSS THE AREAS THAT WE WORK IN, YOU KNOW, I FEEL LIKE IT ALLOWS US TO DO THEN A MORE THOROUGH AND JOB AND ADD MORE BENEFIT TO THE DISTRICT.

SO I WOULD ANSWER ANY QUESTIONS YOU HAD ANY QUESTIONS.

YEAH. I MEAN, IT'S STILL THERE.

NOT ON. IT'S TO FINISH.

HAVE ADDITIONAL COMMENTS.

I'M SORRY. I SAID, DO YOU HAVE ADDITIONAL COMMENTS? RICHARD SUE, MY MANAGER, WAS POINTING OUT, YOU KNOW, TODAY WE SPENT A THOUSAND OF THE 1500 HOURS ON INVESTIGATION, THE VERY LAST ITEM.

SO THAT KIND OF GIVES YOU AN IDEA OF OF WHERE WE'RE AT.

WE'LL SPEND, YOU KNOW, SOME SOME MORE TIME IN THAT AREA.

IT MIGHT NOT BE THE WHOLE 1500 EACH YEAR.

OKAY. ANY ADDITIONAL QUESTIONS? I'D JUST LIKE TO KNOW THOSE INVESTIGATIONS.

IF YOU GUYS COULD GET THAT FOR ME, I WOULD APPRECIATE IT.

YES, MA'AM. OKAY, WE'RE READY TO MOVE ON TO 6.8, CONSIDERING AND TAKE POSSIBLE ACTION TO APPROVE THE CHIEF INTERNAL AUDIT OFFICER PERFORMANCE EVALUATION FOR 2223 SCHOOL YEAR AS DISCUSSED IN CLOSED SESSION.

DO I HAVE A MOTION MOVE TO APPROVE? SECOND. IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE CARREÓN THAT WE APPROVE THE CHIEF INTERNAL AUDITOR OFFICER'S PERFORMANCE EVALUATION FOR 2022, 2023 SCHOOL YEAR AS DISCUSSED IN CLOSED SESSION. IS THERE ADDITIONAL DISCUSSION? SINCE THERE IS NO ADDITIONAL DISCUSSION.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR RIGHT HAND.

THE MOTION PASSES THREE ZERO.

YOU HAVE JUST ADOPTED THE MOTION TO APPROVE THE CHIEF INTERNAL AUDIT OFFICER'S PERFORMANCE EVALUATION FOR 2223 SCHOOL YEAR AS DISCUSSED IN CLOSED SESSION ITEM 6.9, CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE RECOMMENDATIONS BY ANY EMPLOYMENT COMPENSATION FOR THE 2023 2024 SCHOOL YEAR ARE WORKING CONDITION CHANGES TO PRESENT TO THE FULL BOARD OF TRUSTEES FOR APPROVAL AS DISCUSSED IN CLOSED SESSION. MOVE TO APPROVE.

SECOND. ANY DISCUSSION.

IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE CARREÓN THAT WE APPROVE RECOMMENDATIONS FOR ANY EMPLOYMENT COMPENSATION FOR THE

[00:50:04]

WORKING CONDITION CHANGES TO PRESENT TO THE FULL BOARD OF TRUSTEES FOR APPROVAL AS DISCUSSED IN CLOSED SESSION.

IS THERE A DISCUSSION? OKAY. THANK YOU.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HAND.

THE MOTION PASSES THREE ZERO.

YOU HAVE JUST ADOPTED THE MOTION TO APPROVE RECOMMENDATION FOR ANY EMPLOYMENT COMPENSATION FOR THE 23-24 SCHOOL YEAR.

A WORKING CONDITION CHANGES TO PRESENT TO THE FULL BOARD OF TRUSTEES FOR APPROVAL OR AS DISCUSSED IN CLOSED SESSION.

ITEM 6.10.

ANNUAL REVIEW OF BDB BOARD INTERNAL ORGANIZATION.

INTERNAL COMMITTEES.

TRUSTEE FOREMAN. WE HAD NO SUGGESTED RECOMMENDATIONS TO CHANGE BTB.

OKAY. THANK YOU VERY MUCH.

ITEM 6.11.

SO THERE ARE NO RECOMMENDATIONS, SO WE CAN JUST MOVE PAST THAT.

ITEM 6.12 ANNUAL REVIEW OF CFC EXHIBIT ACCOUNTING AUDITS, 6.12.

TRUSTEE FOREMAN. WE HAD NO RECOMMENDATIONS TO CHANGE CFC EXHIBIT.

OFFICE OF INTERNAL AUDIT CHARTER.

OKAY. IT IS MY UNDERSTANDING THE OFFICE OF INTERNAL AUDIT REVIEWED CFC EXHIBIT AND DOES NOT MAKE ANY RECOMMENDED REVISIONS TO CFC.

A VOTE WILL NOT BE NECESSARY FOR THIS AGENDA ITEM.

ITEM 7.1, CONSIDER AND TAKE POSSIBLE ACTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT CONTINUOUS AUDIT, PAYROLL AND

[7. Final Internal Audit Reports]

IS THERE A DISCUSSION? WE HAVE A FEW COMMENTS.

TRUSTEE FOREMAN. YES.

GOOD AFTERNOON, TRUSTEE FOREMAN AND AUDIT COMMITTEE MEMBERS.

MY NAME IS RICHARD SIU.

I'M AN INTERNAL AUDIT MANAGER AND WITH ME IS ZACHARY ORNELAS, SENIOR AUDITOR.

WE ARE HERE TO PRESENT THE CONTINUOUS AUDIT, PAYROLL AND DISBURSEMENTS FOR Q1 AND Q2 OF FY 23.

THE OBJECTIVE WAS TO CONTINUOUSLY AUDIT THE DISTRICT'S PAYROLL AND DISBURSEMENT PROCESSES AND TRANSACTIONS ON A QUARTERLY BASIS.

THERE WAS ONE RECOMMENDATION PROVIDED IN THIS REPORT TO REDUCE ERRORS IN MILEAGE EXPENSE REIMBURSEMENTS AND AMOUNTS OVERPAID TO EMPLOYEES.

THIS CONCLUDES MY PRESENTATION.

ARE THERE ANY QUESTIONS? JUST A QUICK QUESTION.

SO JUST TO THE ADMINISTRATION MORE THAN ANYTHING, SO YOU'RE IN AGREEMENT AND WE'RE MOVING FORWARD WITH THE RECOMMENDATIONS.

YES, SIR. OKAY.

THANK YOU. TRUSTEE CARREÓN.

ALSO FOR THE ADMINISTRATION, ON PAGE SEVEN OF TEN.

IN COMPUTING THE DISTRICT AND LOCAL MILEAGE, KIND OF OUTLINES THE GUIDELINES THERE.

THIS IS HOME TO THE DISTRICT, HOME TO NON-DISTRICT.

I DON'T SEE WHAT THE GUIDELINES ARE FOR MILEAGE REIMBURSEMENT FROM A DISTRICT LOCATION TO A NON DISTRICT LOCATION OUTSIDE OF THE DISTRICT BOUNDARIES.

I DON'T KNOW IF WE SEE.

OKAY, SOMEONE'S WALKING UP.

I GUESS I'M JUST INTERESTED IN KNOWING, DO WE REIMBURSE PEOPLE WHEN THEY DRIVE OUTSIDE OF THE DISTRICT BOUNDARIES? YEAH. SO IF THEY'RE GOING TO DRIVE TO FORT WORTH FOR A CONFERENCE OR SOMETHING.

YEAH, THERE IS.

THERE ARE REIMBURSEMENTS FOR THAT AS WELL, AND WE GENERALLY USE THE GOING RATE.

OKAY. OKAY.

THANK YOU. MY FAVORITE.

CAN YOU STAY THERE? I HAVE A COUPLE OF QUESTIONS REGARDING THE MILEAGE.

HOW MANY. SO THERE'S DIFFERENT STAFF MEMBERS THAT HAVE DIFFERENT MILEAGE REQUIREMENTS, LIKE THE SUPERINTENDENT WOULD HAVE X NUMBER OF DOLLARS FOR MILEAGE.

[00:55:02]

HOW MANY DIFFERENT FORMULAS? I GUESS I'M TRYING TO ASK, DO WE HAVE FOR MILEAGE? SO THERE'S GOING TO BE TRAVEL ALLOWANCES WHICH ARE DESCRIBED FOR VARIOUS CATEGORIES, AND THAT'S JUST A DOLLAR AMOUNT REGARDLESS OF MILES DRIVEN. AND THEN WHAT THEY'RE REFERRING TO HERE IS EMPLOYEE TRAVELING FROM CAMPUS TO CAMPUS TO, LET'S SAY A SPEECH PATHOLOGIST HAS TO GO TO VARIOUS CAMPUSES. SO THERE'S A MILEAGE RATE THAT THEY GET BASED ON THAT ON THAT MILEAGE NOT AND ONE OF THE SUGGESTION WAS TO CONSIDER LOOKING AT THOSE BEING A MILEAGE STIPEND.

OBVIOUSLY, WE'LL TAKE THAT UNDER ADVISEMENT.

BUT WHAT THEY'RE REFERRING TO HERE IS THOSE INDIVIDUALS THAT GET PAID ON A PER TRIP BASIS.

AND I GUESS THAT WAS ONE OF MY CONCERNS, IS THAT WE HAVE ALL THOSE DIFFERENT AVENUES FOR MILEAGE AND ONLY ONE TEST. REGARDING WHAT WE DID WITH THIS.

AND THAT WAS THE JUST THE UNUSUAL HIGH MILEAGE.

AND AT SOME POINT, I THINK WE REALLY SHOULD TAKE A STRONGER LOOK AT MILEAGE BECAUSE MANY PEOPLE AFTER COVID STAYED AT HOME. AND WE STILL GOT MILEAGE.

SO I JUST THINK WE NEED TO TAKE A STRONGER LOOK AT THAT PIECE AT SOME PARTICULAR TIME.

AND THAT JUST GOT MY ATTENTION BECAUSE I DO KNOW ABOUT SOME OF THE MILEAGE SITUATIONS.

THANK YOU. OKAY.

ALL THOSE IN FAVOR? THE MOTION PASSES THREE ZERO.

YOU HAVE JUST ADOPTED THE MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT, CONTINUOUS AUDIT, PAYROLL AND DISTRIBUTION FOR QUARTER ONE.

QUARTER TWO OF, DID I MISS ONE? THERE. YEAH.

THANK YOU. SO WE'RE ON TO.

7.2.

CAN 7.2 CONSIDER AND TAKE POSSIBLE ACTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS? CONTINUOUS AUDIT ESSER FUNDING.

MOVE TO APPROVE. YOU BEAT ME.

SORRY. DO I HAVE A MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS? CONTINUOUS AUDIT ESSER FUNDING.

MOVE TO APPROVE. SECOND.

IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE THAT WE ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS.

CONTINUOUS AUDIT ESSER FUNDING.

IS THERE A DISCUSSION? GOOD AFTERNOON, SHELLEY KELLY AGAIN WITH INTERNAL AUDIT.

SO THIS IS ALSO A CONTINUOUS AUDIT SIMILAR TO THE LAST REPORT.

WE HAVEN'T PREVIOUSLY HAD ANY OBSERVATIONS IN THIS REPORT.

WE HAD WE HAD ONE INSTANCE WHERE WE NOTICED A COST ANALYSIS WAS NOT COMPLETED FOR A FEDERAL FUNDED PURCHASE, WHICH IS A REQUIREMENT.

IF YOU HAVE AGGREGATE SPEND OVER $250,000.

THE DEPARTMENT WE DID NOTICE THAT THE DEPARTMENT HAS SEVERAL LAYERS OF MANUAL CONTROLS IN PLACE THAT JUST APPEAR TO HAVE BEEN OVERLOOKED IN THIS INSTANCE.

ADDITIONALLY, THEY'VE PUT SOME FURTHER CONTROLS TO MONITOR FOR NONCOMPLIANCE TO MITIGATE THIS RISK.

AND AT THIS TIME I'D BE HAPPY TO ANSWER ANY QUESTIONS ON THE REPORT.

ARE THERE ANY QUESTIONS? JUST REAL QUICK, JUST SO WE SATISFIED THAT THIS HAS BEEN FIXED AND WE'RE NOT GOING TO SEE IT AGAIN.

WE'LL CONTINUE TO TEST IT.

THANK YOU. SO WAS THIS A PURCHASE IN PROCUREMENT? WAS IT A PROCUREMENT FUNCTION? YES, MA'AM. CAN SOMEBODY KIND OF HELP ME OUT WITH THAT? BECAUSE WE'VE MOVED SOME OF THE ESSER FUNDS AND.

CAN YOU HELP ME UNDERSTAND EXACTLY WHAT HAPPENED? SO IN THIS REGARD, AS IT RELATES TO THE FEDERAL PROGRAM, WHAT NEEDS TO HAPPEN IS THEY AT THE START, THEY NEED TO HAVE A COST ANALYSIS WHICH ANTICIPATES OR ESTIMATES WHAT THE COST IS OF OF THIS PURCHASE WOULD BE.

AND THEN WHEN THE BIDS COME IN, YOU EVALUATE THAT AGAINST WHAT YOU ORIGINALLY ESTIMATED TO SEE WHAT THE VARIANCE IS AND POTENTIALLY WHY IT WAS CLEAR THAT THIS PURCHASE WAS GOING TO BE OUT OF ESSER AND FOR WHATEVER REASON IT WAS THAT COST ANALYSIS WAS NOT DONE.

I WILL ALSO POINT OUT THAT THIS WAS YOUR WEAVE AND YOU SAW THIS FROM BOARD ITEMS THAT WE WOULD DO A BID FOR A PARTICULAR THING AND THEN WE'D COME BACK AND HAVE TO DO IT

[01:00:03]

AND SO IN THIS PARTICULAR CASE, THAT WAS NOT DONE.

AND SO OBVIOUSLY THEY OBSERVED THAT AS THE REVIEW OF ESSER.

AND SO IT WAS PRETTY MUCH JUST AN OVERSIGHT OF THE INDIVIDUAL.

IN RESPONSIBLE FOR THIS PARTICULAR ITEM.

SO I GUESS WHAT WHAT I WILL SAY IS THAT ALL OF OUR PURCHASES, NO MATTER WHAT PURCHASE WE HAVE, IT HAS TO BE FEDERALLY COMPLIANT. SO WE ARE DOING THAT NOW, BUT IT DOESN'T ALL OF THEM DO NOT HAVE TO BE, BUT WE ARE DOING IT NOW.

SO IF IN THE FUTURE SOMEONE WANTED TO USE THAT PROCUREMENT FOR A FEDERAL PROGRAM, THEY COULD.

BUT PREVIOUS TO THIS WE WERE NOT.

WE WERE DOING HERE IS SOMETHING THAT'S GOING TO BE PURCHASED WITH BOND FUND OR GENERAL OBLIGATION.

SO WE DID A PROCUREMENT THIS WAY OR SOLICITATION THIS WAY, AND NOW WE'RE DOING IT WITH THE COST ESTIMATES JUST TO COVER OURSELVES MOVING TO THE INTO THE FUTURE.

AND SO THERE'S IT SAID ON NUMBER FIVE, IT SAID ADDITIONAL MANAGEMENT REVIEWS ARE ALSO IN PLACE WITHIN THE DEPARTMENT TO FURTHER REVIEW CURRENT AND PAST SOLICITATIONS.

SO ARE WE GOING BACK TO REVIEW PAST SOLICITATIONS ALSO? JUST TO MAKE SURE WE'RE COMPLIANT.

BUT THAT'S ON PAGE 11 OF 11.

YES, MA'AM. AND YES, MA'AM, MEANS THAT INTERNAL AUDIT IS GOING BACK TO HELP TAKE A LOOK AT IT OR PROCUREMENT IS TAKING A LOOK.

PROCUREMENT HAS PUT PROCESSES IN PLACE TO LOOK AT THOSE SOLICITATIONS AND WILL INTERNAL AUDIT GO BACK AND LOOK AT PROCUREMENT PROCESSES. SO WE'LL CONTINUE TO TEST ESSER INTO NEXT YEAR.

AND SO AS WE PULL THOSE DRAWDOWNS, WE WILL WE'LL REVIEW THE SAME THINGS.

AND SO THE DRAWDOWNS ARE MADE.

WE'RE TESTING CURRENT DRAWDOWNS.

HOWEVER, THE THE SOLICITATION MAY HAVE BEEN DONE, YOU KNOW, IN YEARS AGO.

AND SO, YES, TECHNICALLY, WE WOULD BE LOOKING AT, YOU KNOW, SO PRIOR SOLICITATIONS, WE KNOW ESSER IS GOING AWAY.

AND WE JUST HAD A DISCUSSION ABOUT MAKING SURE THAT WE WERE FEDERALLY COMPLIANT.

AND THAT'S WHAT I WAS REFERRING TO ON IN ALL THE PROCUREMENT ASSETS.

WE NEED TO MAKE SURE THAT WE'RE FEDERALLY COMPLIANT.

THAT'S WHAT WE'RE SAYING WE'RE GOING TO DO IN THIS DOCUMENT THAT WE GET FROM YOU, NOT JUST TALKING ABOUT ESSER.

I'M WELL AWARE THAT ESSER IS GOING AWAY, BUT I WANT TO MAKE SURE THAT WE ARE COMPLIANT, FEDERALLY COMPLIANT FROM A PROCUREMENT STANDPOINT.

AND I THINK THAT'S WHAT WE JUST DISCUSSED.

IS THAT RIGHT? MY FAVORITE.

I'M SORRY. ONE MORE TIME.

I SAID. WE JUST DISCUSSED THAT WE WERE MAKING SURE THAT WE HAD PROCESSES IN PLACE TO MAKE SURE THAT WE WERE FEDERALLY COMPLIANT FROM MOVING FORWARD.

THAT'S CORRECT. OKAY.

AND THEN I ASKED THE INTERNAL AUDIT IF WE'RE GOING TO MAKE SURE THAT THOSE PROCESSES ARE THERE.

SO WE'LL INCLUDE THIS AND FOLLOW UP.

IT'LL BE RELOOKED AT. YES, MA'AM.

THANK YOU VERY MUCH.

ANY ADDITIONAL QUESTIONS? ALL THOSE IN FAVOR.

THE MOTION PASSES THREE ZERO.

OKAY. IT IS. IT HAS BEEN.

I GOT THAT PART.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTE.

I GOT THAT PART.

SO LET ME FLIP HERE.

YOU HAVE JUST ADOPTED THE MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS.

CONTINUOUS AUDIT ESSER FUNDING.

ITEM 7.3, CONSIDER AND TAKE POSSIBLE ACTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS.

CAMPUS BASED CONTROLS ACTIVITY FUNDS PROCESS REVIEW.

DO I HAVE A MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS? CAMPUS BASED CONTROLS ACTIVITY FUNDS PROCESS REVIEW.

SO MOVED. SECOND, IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE CARREON THAT WE ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS, CAMPUS BASED CONTROLS, ACTIVITY FUNDS.

IS THERE A DISCUSSION? YES, JUST A COUPLE OF COMMENTS ON THIS.

SINCE WE DID THIS AUDIT A LITTLE BIT DIFFERENTLY THIS YEAR.

EACH YEAR WE TYPICALLY GO OUT TO THE CAMPUSES AND WE TAKE WE TEST THE CONTROLS IN PLACE, PRIMARILY SURROUNDING ACTIVITY FUNDS, BUT SOME OTHER FUNCTIONS WILL BE INCLUDED IN THERE.

AND WE USUALLY KIND OF SEE THE SAME FINDINGS.

SO THIS YEAR WE WANTED TO REALLY TAKE A DEEP DIVE INTO THE PROCESS AND TO SEE WHERE MAYBE CONTROLS COULD BE MODIFIED OR STRENGTHENED, POTENTIALLY AUTOMATED.

WE ALSO WANTED TO HAVE THE GOAL IN MIND OF WHERE WE COULD STREAMLINE ANY PROCESSES TO REDUCE ANY ADMINISTRATIVE BURDEN ON THE CAMPUSES.

[01:05:03]

THE FIRST RECOMMENDATION, WHICH HAS ACTUALLY ALREADY BEEN IMPLEMENTED, WAS TO REMOVE A REDUNDANT PROCESS REGARDING THE BANK RECONCILIATIONS.

AND I THINK THIS HAS ALLOWED FOR A MAJOR REDUCTION IN ADMINISTRATIVE HOURS FOR THE OFFICE MANAGERS AND THE FINANCIAL CLERKS.

AND THEN THE SECOND RECOMMENDATION PROVIDES SOME POTENTIAL SOLUTIONS FOR HOW TO ENHANCE ONLINE PAYMENTS AT THE CAMPUSES AND THEN IN HOPES TO REDUCE CASH.

AGAIN, JUST TO FURTHER STREAMLINE, AS I THINK WE ALL KNOW, CASH TAKES QUITE A BIT LONGER TO PROCESS AND IS LESS TRANSPARENT THAN ONLINE PAYMENTS.

SO I'D BE HAPPY TO OPEN UP FOR ANY QUESTIONS.

ARE THERE ANY QUESTIONS? TRUSTEE CARREÓN I DO THIS WILL BE FOR ADMINISTRATION OR WHOEVER'S RESPONSIBLE FOR THE MANAGER'S RESPONSE HERE.

MS. SO THIS IS RECOMMENDATION ONE OR THIS IS OBSERVATION TWO.

OBSERVATION TWO. SORRY.

THAT'S HELPFUL. THIS IS A PART OF THE ISSUE HERE.

I'LL JUST QUOTE STRAIGHT FROM THE REPORT.

HERE IS THE DISTRICT'S USE OF MULTIPLE ONLINE PAYMENT PLATFORMS APPEARS TO BE DUE TO DEPARTMENTS OPERATING INDEPENDENTLY AND PROCURING SEPARATE PLATFORMS TO MEET THEIR NEEDS.

AND THEN LATER IN THE REPORT, IT SAYS COMBINING CAMPUS AND STUDENT ACTIVITIES, TICKET SALES AND CAFETERIA MEALS UNDER ONE ONLINE PAYMENT PLATFORM WILL RESULT IN GREATER TRANSACTION VOLUME FOR THE PLATFORM AND IN TURN REDUCE TRANSACTION FEES, ETCETERA, ETCETERA.

BUT I GUESS WHAT MY QUESTION WAS FOR MANAGEMENT'S OR ADMINISTRATION'S RESPONSE HERE, IT DOESN'T MENTION AT ALL POTENTIALLY LOOKING INTO ONE ONLINE PAYMENT PLATFORM.

DO YOU ALL HAVE ANY THOUGHTS ABOUT THAT OR FEASIBILITY OF THAT OR JUST GENERALLY? YES, I DO.

SO THE THREE PLATFORMS, ONE IS GOING TO BE CHILD NUTRITION, ONE IS GOING TO BE REV TRACK, AND THEN THERE'S A PLATFORM RELATED TO ATHLETICS AS WELL.

TO FIND ONE VENDOR THAT DOES ALL THREE OF THOSE IS I'M NOT AWARE THAT THERE IS ONE BECAUSE THE ONE FOR CHILD NUTRITION IS VERY SPECIFIC AND TIES INTO MEAL SERVED AND, YOU KNOW, ALL THAT TYPE OF THING.

THEY'RE NOT INTERESTED IN THE ACTIVITY FUND AND VICE VERSA.

AND SO THERE MAY BE ONE OUT THERE AND WE WILL LOOK AT THAT TO SEE IF THERE IS ONE.

AND WE CAN ASK OTHER DISTRICTS IF THEY'RE AWARE OF ONE.

BUT TO MY KNOWLEDGE, THERE THERE ISN'T ONE.

OKAY. OKAY.

THAT'S ALL. THANK YOU. ANY.

ANY ADDITIONAL QUESTIONS? TRUSTEE FOREMAN. YES, I WAS JUST GOING TO COMMENT ON THANK YOU FOR DOING THIS.

ANYTHING THAT WE CAN DO TO HELP KIND OF REDUCE THE ADMINISTRATIVE BURDEN ON OUR STAFF AND PAPERWORK AND WHATNOT IS IS GREATLY WELCOMED, I'M SURE, AT THE CAMPUS.

THANKS. SO I HAVE A COUPLE OF QUESTIONS.

THE FIRST ONE IS I'M LOOKING ON PAGE EIGHT OF 13 AT THE BOTTOM, WHICH TALKS ABOUT THE TRANSACTION FEES.

THAT REVTRAK'S FEE IS APPROXIMATELY 4% OF THE AMOUNT OF THE TRANSACTION.

HOW LONG HAVE WE USED REVTRAK? I WOULD HAVE TO GO BACK AND RESEARCH THAT.

BUT I WOULD SAY IT'S AN EXTENDED PERIOD OF TIME THERE.

ONE OF THE MOST UTILIZED ONLINE SYSTEMS FOR SCHOOL DISTRICTS NATIONWIDE.

BUT I COULD RESEARCH AND FIND OUT WHEN WE DID THAT.

AND CAN YOU WHILE YOU'RE RESEARCHING AND TELL ME HOW MUCH WE PAID THEM? IF WE'RE IF THE PARENTS ARE HAVING TO PAY 4% OF THE AMOUNT, THAT'S HEFTY.

AND THAT IS CORRECT.

AND THAT'S WHY A LOT OF THE CAMPUSES DON'T USE REVTRAK JUST SIMPLY BECAUSE OF THE FEE.

YEAH, THE PARENTS DON'T HAVE THAT.

IT'S EITHER A FEE ON TOP OF THE ITEM THAT YOU'RE WANTING TO PURCHASE THROUGH THE FUNDRAISER OR THE FUNDRAISER ITSELF HAS TO INCREASE THE PRODUCT PRICE TO OFFSET THE FEE.

SO WE DO HAVE CAMPUSES THAT HAVE CHOSEN NOT TO USE REVTRAK FOR THAT PURPOSE.

I WOULD UNDERSTAND THAT.

OKAY. THANK YOU.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HAND.

THE MOTION PASSES TWO ZERO.

YOU'VE JUST ADOPTED THE MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT, CAMPUS BASED CONTROLS, ACTIVITY FUNDS, PROCESS REVIEW.

[01:10:01]

JOB ORDER. CONTRACT PROCESS.

SO MOVED. I'LL SECOND IT UNTIL THE LAST QUESTIONS BECAUSE I HAVE QUESTIONS.

SECOND. IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE FOREMAN THAT WE ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT.

JOB ORDER.

CONTRACT PROCESS REVIEW.

ARE THERE ANY QUESTIONS? YES. SO.

NO. SO THIS IS THE JOCK ONE.

I'M SORRY. NO, I WAS GOING TO ASK OUR QUESTION.

DIFFERENT. SO I HAVE SOME QUESTIONS ABOUT THE JOB ORDER CONTRACTING. FIRST AND FOREMOST, THROUGH THE PROCESS OF REDOING CH LOCAL AND LEGAL, WHICH WAS PROCUREMENT PROCESS, WE CHANGED THE WAY WE DID JOBS.

AND WE HAVE WE BOUGHT IN A COMPANY, I BELIEVE, GORDIAN.

AND THAT'S BEEN, WHAT, MAYBE THREE YEARS DAVID? TO TWO YEARS.

NOW, I BELIEVE. YES. OKAY.

AND. HOW MUCH HAVE WE PAID? GORDIAN IN TWO YEARS AT 1.4 MILLION.

AND HOW MUCH WORK HAS GORDIAN DONE FOR THE DISTRICT? IN TERMS OF JOBS.

I'D HAVE TO GET THE EXACT NUMBER, BUT APPROXIMATELY 50 PROJECTS.

THEY KIND OF DO THE PROCUREMENT PROCESS FOR US, AND THAT'S WHAT THEIR FEE IS BASED ON.

SO GORDIAN DOESN'T DO WORK.

WE'RE ALLOWING THEM TO DO THE PROCUREMENT.

PROCESS? WELL, I'VE PUT ADMINISTRATIVE CONTROLS IN PLACE AS FAR AS THE UNIT PRICING SOLICITATIONS AND ALSO HAVE KIND OF CANVASED NORTH TEXAS TO GET THE CORRECT PRICES FOR THEIR PRICE BOOK.

SO HOW DO WE DO THIS BEFORE WE CHANGE THE PURCHASING PROCESS? WE BASICALLY HAD MEANS AS A GO BY BOOK, IT'S A NATIONAL PUBLICATION AND WE WOULD ASK OUR CONTRACTORS TO HONOR THAT BOOK AND WE WOULD CROSS-CHECK THEIR QUOTES BASED ON MEANS.

AND AND WAS THERE A COST TO US OTHER THAN THE THE PROJECT WORK ITSELF? BECAUSE WHAT IT LOOKS LIKE WE'RE DOING IS PAYING SOMEBODY TO MANAGE YOUR ORDERS WELL, I MEAN, SINCE ZERO TWO WE'VE HAD PROGRAM MANAGERS AND THEY ARE BASICALLY DOING THAT FUNCTION RIGHT NOW JUST FOR JOB PROJECTS.

THEY'RE KIND OF LIKE A PROGRAM MANAGER FOR A JOC.

SO WE ALSO HAVE PROGRAM MANAGERS FOR THE DISTRICT THAT DO JOB ORDERS.

NO, ALL JOCS GO THROUGH GUARDIAN.

OKAY. AND THEY HAVE PROGRAM MANAGERS.

NO, I WAS JUST MAKING A COMPARISON SAYING BEFORE WHEN WE DIDN'T HAVE GUARDIAN, OUR PROGRAM MANAGERS, AT LEAST IN CONSTRUCTION SERVICES, WOULD PROCURE THE JOC CONTRACTS FOR US.

WOULD PROCURE THE JOC CONTRACTS.

HOW LONG IS OUR CONTRACT WITH GORDIAN? I BELIEVE IT'S A THREE YEAR WITH TWO ONE YEAR EXTENSION.

OKAY. THREE YEARS WITH TWO ONE YEAR EXTENSIONS.

DO WE HAVE A POLICY CHANGE THAT ALLOWED US TO USE GORDIAN? DO YOU KNOW? WELL, MY UNDERSTANDING IT WAS THE FINDINGS FROM THE PREVIOUS AUDIT AND WE BROUGHT IN GUARDIAN TO ADDRESS THE AUDIT FINDINGS AND PUT IN BETTER CONTROLS IN PLACE.

SO THAT BUT TO SPECIFICALLY ANSWER YOUR QUESTION, NO, THERE WAS NO CHANGE TO THE POLICY.

OKAY. JOCS WERE ALLOWED PREVIOUSLY AND ARE ALLOWED NOW.

WHAT WE DID WAS, AS BRENT JUST MENTIONED, WE HAD AN INTERNAL AUDIT THAT WAS RAISED ISSUES WITH PREVIOUS JOCK PROGRAM.

AND SO WE BROUGHT IN THEM TO GUARDIAN THEMSELVES TO OVERSEE THAT PROCESS.

[01:15:02]

SO THAT'S BASED ON NO POLICY CHANGE? THAT'S CORRECT. WE JUST DID IT.

SO I'VE GOT SEVERAL QUESTIONS AND I'M JUST TRYING TO WORK MY WAY THROUGH IT.

SO ALSO IN EXCUSE ME, IN THE AUDIT REPORT, WE TALKED ABOUT THE CERTIFICATE OF INSURANCE. HOW DO WE BESIDES JOCS, HOW DO WE MANAGE CERTIFICATES OF INSURANCE? WE HAVE A THIRD PARTY MARCH THAT VERIFIES OUR INSURANCE CERTIFICATES.

ON EACH PROJECT, WE REQUEST THE VENDOR TO SUBMIT INSURANCE AND WE REVIEW IT, MAKE SURE IT'S UP TO DATE AND APPROVE IT.

OKAY. AND DO THEY MANAGE THE CERTIFICATES OF INSURANCE FOR THE JOCS? THEY'RE MANAGING THE PROCESS, BUT SENDING IT TO MARSH TO VERIFY.

MARSH VERIFIES THE INSURANCE IS CORRECT.

WHO'S MANAGING THE INSURANCE FOR JOCS? IS IT MARSH OR IS IT GUARDIAN? SAY, MARSH. SO IT'S NOT GORDIAN.

GORDIAN BASICALLY IS JUST DOING OUR PROCUREMENT AND WE PAID THEM $1.4 MILLION TO DO PROCUREMENT FOR US FOR TWO YEARS.

THAT'S WHAT I'M HEARING.

CORRECT ME IF I'M WRONG, BECAUSE, YOU KNOW I CAN BE WRONG BRENT, YOU GOT TO HELP ME.

UH, IT'S A LITTLE MORE NUANCED THAN THAT.

LIKE I SAY, THEY PUT TOGETHER THE THE BOOK, THE PRICING CATALOG, AND THEN THEY GO THROUGH OUR PROCUREMENT PROCESS FOR SURE.

BUT THEY, THEY HAVE SPECIALIZED CONTROLS AND SOFTWARE AND MONITORING OF THE JOC UNIT PRICING.

I WOULD SAY THAT'S WHAT WE'RE THEY'RE PROVIDING US AS A SERVICE.

SO LET ME UNDERSTAND, THEY GO THROUGH OUR PROCUREMENT PROCESS.

DO WE PROCURE OR GUARDIAN PROCURES? THEY GATHER THE DOCUMENTS AND SUBMIT IT TO US AND WE GET IT APPROVED THROUGH OUR WORKFLOW.

WE PROCURE.

YES, MA'AM. GORDIAN DOES NOT PROCURE.

THEY DO NOT PROCURE.

$1.4 MILLION.

$1.4 MILLION.

I'M SORRY. I WAS TRYING TO FIGURE OUT WHAT THEY DO.

I'LL KEEP GOING.

I'M ON PAGE 13 OF 14.

NUMBER THREE, REVIEW THE CURRENT PR APPROVAL PROCESS AND ELIMINATE ANY REDUNDANT OR UNNECESSARY APPROVALS. THE, CHRIS, DID YOU HAVE A QUESTION? BECAUSE I GOT STARTED AND I THOUGHT I HEARD YOU MUMBLING DOWN THERE.

OKAY. I JUST WANT TO MAKE SURE I'M NOT LEAVING ANYBODY OUT.

SO DOES GORDIAN DO NUMBER THREE OR IS IT.

DALLAS ISD. GORDIAN DOES NUMBER THREE AND SUBMITS IT TO DALLAS ISD FOR FINAL APPROVAL.

NUMBER FOUR PROJECT MANAGEMENT WORKFLOWS.

DOES GORDIAN DO THAT OR IS THAT DALLAS ISD? UH, THE RECOMMENDATION FROM AUDIT IS FOR US TO GET A PROJECT MANAGEMENT SYSTEM THAT WOULD IMPROVE OUR WORKFLOW.

WOULD THAT BE GORRDIAN OR WOULD THAT BE DALLAS ISD? THAT WOULD BE DALLAS ISD.

BUT GORDIAN STILL WOULD BE GETTING PAID.

WE WOULD DICTATE THE FRAMEWORK AND THEY WOULD WORK WITHIN THE FRAMEWORK WE PROVIDE THEM.

OH, SUPERINTENDENT.

SO WHEN I MET WITH THE TEAM.

I DO. AND I'M.

WE'RE. THAT'S, I THINK, PART OF WHY WE DO THESE TYPES OF AUDITS THAT YOU ALL HAVE DONE IS FOR US TO REVIEW THESE PROCESSES.

SO I DO WANT TO JUST KIND OF REVIEW HOW WE GOT HERE BECAUSE WE NEED TO HAVE SOME CONVERSATIONS INTERNALLY ABOUT WHAT WE WILL DO NEXT.

BUT I DO WANT TO JUST SET THE FLOOR AGAIN AS I WAS COMING BACK INTO THE DISTRICT UNDERSTANDING THIS PROCESS.

[01:20:03]

AND THE RECOMMENDATION FROM THE AUDIT, FROM INTERNAL AUDIT WAS THAT WE NEEDED TO HAVE SOMEONE THAT WAS ESSENTIALLY SETTING COSTS AND AND PARAMETERS BECAUSE THOSE WERE NOT CONTROLS THAT WE WERE MANAGING WELL.

SO WE WERE PAYING QUITE A BIT ON THE ORIGINAL JOB ORDER CONTRACTS BECAUSE WE DIDN'T HAVE ANY CONTROLS.

I'M NOT SAYING THIS IS THE BEST SOLUTION.

I JUST WANT US TO REVIEW THAT THE WHOLE POINT WAS WE WERE ATTEMPTING, YES, WE WERE GOING TO BE PAYING FOR THE SERVICE, BUT IN ESSENCE, THIS WAS STILL SUPPOSED TO BE COST SAVING. I DON'T KNOW THAT IT WAS.

I THINK WE HAVE TO DO EVALUATIONS ON THAT, WHICH IS WHY I THINK TRUSTEE FOREMAN YOU'RE ASKING THOSE QUESTIONS.

AND SO WE'VE MET, AS A MATTER OF FACT, JUST TODAY SO THAT WE CAN GO BACK AND SET UP SOME REVIEWS.

WELL, HOW MUCH WERE WE PAYING OUTSIDE OF THAT SCOPE OF WHAT WE THINK JOB ORDER CONTRACTS.

SO WE NEED TO GO BACK TO REVIEW THE ORIGINAL AUDIT INTERNAL AUDIT REPORT THAT SAID, WE NEEDED TO PUT SOME OTHER JOB, SOME OTHER CONTROLS IN PLACE. SO THIS WAS AN ATTEMPT TO MEET THE RECOMMENDATION THAT WAS BROUGHT TO US BY INTERNAL AUDIT.

AGAIN, WHAT WAS ENVISIONED HAPPENING IS THAT ACTUALLY WHAT'S HAPPENING? I DON'T THINK I THINK WE HAVE A LOT OF QUESTIONS WITH YOU ABOUT WHETHER THIS IS THE BEST WAY TO DO THAT.

I JUST I DO WANT TO STATE THAT WAS THE INTENT WAS WE WERE SUPPOSED TO BE DOING BETTER AND I HAVEN'T DONE A COMPARISON.

SO WE'LL NEED TO DO MORE TO REALLY GET TO THE NITTY GRITTY OF YOUR GREAT QUESTION.

SO I WANT TO BE CLEAR THAT I KNOW THAT NEITHER BRANT OR YOU SUPERINTENDENT WERE HERE WHEN THIS TOOK PLACE, BUT NOBODY GETS AWAY.

EVERYBODY'S GOING TO BE QUESTIONED.

AND MY FAVORITE OVER THERE, HE GETS IT, TOO.

IT'S JUST SOME THINGS MAKE SENSE AND SOME THINGS DO NOT MAKE SENSE.

AND IN THIS PARTICULAR CASE, I'M JUST NOT THERE.

SEE, I'M TRYING TO GET TO WHERE I AM.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTE.

TRUSTEE FOREMAN. THAT YOU.

ARE YOU NOT IN FAVOR? OKAY.

THE MOTION FAILS.

ONE ZERO.

THANK YOU. YOU HAVE JUST REJECTED THE MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS, JOB ORDER CONTRACTS.

AND THIS IS THE LAST 17.5.

CONSIDER AND TAKE POSSIBLE ACTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT.

ATHLETIC AUDIT.

SO DO I HAVE A MOTION? SORRY. SO MOVED AND I WILL SECOND, SINCE TRUSTEE CARREÓN IS NOT HERE.

IT HAS BEEN MOVED BY TRUSTEE FLORES AND SECONDED BY TRUSTEE FOREMAN THAT WE ACCEPT AND MAKE FINAL AND I MAKE FINAL THE INTERNAL AUDIT REPORT FOR ATHLETICS.

IS THERE A DISCUSSION? I HAVE A QUESTION.

SO, MR. RUBEL, EARLIER YOU MENTIONED THAT IT HAD BEEN ABOUT FIVE YEARS OR SO SINCE YOU GUYS LAST LOOKED AT ATHLETICS.

DO YOU RECALL WHAT WERE SOME OF THE RECOMMENDATIONS OR SOME OF THE OBSERVATIONS THAT CAME FROM THE LAST REVIEW? AND SO I THINK MY COMMENT WAS IT WASN'T IT DOESN'T SHOW UP ON THE FIVE YEAR TREND AT ALL.

SO I DON'T THINK WE'VE EVER DONE ONE.

AND OUR RECORD RETENTION IS, YOU KNOW, 5 OR 6 YEARS.

OKAY. NOTHING.

AND I CHECKED IT LAST NIGHT.

NOTHING IN TEAM MATE. SO.

I'M GOING TO SAY IT'S THE FIRST TIME AUDIT.

OKAY. THANK YOU FOR THAT. YES, SIR.

SO I WAS GOING TO POINT OUT THAT I'M GRATEFUL THAT WE'RE DOING THIS BECAUSE IT'S THE FIRST TIME I'VE EVER HAD ANY RECOLLECTION OR KNOWLEDGE OF OF DOING THIS. AND SO I'M JUST GRATEFUL THAT Y'ALL PUT IT ON THE PLAN AND AND GOT IT DONE.

AND, YOU KNOW, MAYBE IT'LL SHOW UP IN A FEW YEARS AGAIN, A FEW YEARS FROM NOW AGAIN.

BUT IT'S GOOD TO IT'S GOOD TO ATHLETICS TO ME, EVEN AFTER ALL MY YEARS ON THE BOARD HAS ALWAYS BEEN A COMPLETE MYSTERY.

[01:25:05]

BUT THANK YOU FOR DOING IT.

WE APPRECIATE IT. THANK YOU.

AN ADDITIONAL QUESTIONS.

OKAY. SO I HAVE JUST A COUPLE OF QUESTIONS AND PROBABLY A STATEMENT I MIGHT BE A LITTLE BIT DIFFERENT FROM TRUSTEE FLORES.

I'M THE ONE THAT'S FOLLOWING THE ATHLETIC TEAMS ALL OVER THE PLACE, SOMETIMES TO MY OWN DETRIMENT.

BUT MANY OF THEM ARE ACTUALLY ARE DOING VERY WELL IN MY AREA.

AND I DO TRULY BELIEVE THAT WE HAVE TO MEET OUR CHILDREN WHERE THEY ARE, WHETHER IT BE IN ACADEMICS, ATHLETICS, SPORTS, WHATEVER IT IS.

I'M A FIRM BELIEVER IN THAT, AND I WAS GLAD TO SEE THAT WE DID, IN FACT HAVE AN AUDIT, AN ATHLETIC AUDIT, SOMEWHAT CONCERNED WITH THE AUDIT IN ITS TOTALITY.

BUT I LOOK FORWARD TO THE ADMINISTRATION DELVING INTO THE ISSUES OF CONCERN, BECAUSE WE DO KNOW THAT THROUGH ATHLETICS, MANY OF OUR CHILDREN EXCEL AND THEY ARE ABLE TO GO ON TO HIGHER EDUCATION.

THEY'RE ABLE TO DO A LOT OF DIFFERENT THINGS.

AND SO WE WANT TO MAKE SURE THAT OUR ATHLETIC PROGRAM IS PREMIER AND THE TOPS IN THE STATE, IF NOT ALSO IN THE COUNTRY. AND SO I LOOK FORWARD TO US LOOKING AT HOW DO WE LOOK AT OUR WHOLE ATHLETIC DEPARTMENT AND MAKE SURE THAT IT'S DOING THE THINGS THAT WE WOULD LIKE.

SUPERINTENDENT, IF YOU WANT TO HAVE SOMETHING TO SAY, I WELCOME YOUR COMMENTS.

SO SOME OF THESE IT'S VERY ENLIGHTENING WHEN WE BEGIN OUR OWN JUST DEPARTMENTAL REVIEWS. AGAIN, AS I REENTERED THE DISTRICT AND WORKING WITH CHIEF HEWITT POWELL, THERE WERE SOME OF THESE THAT WE HAD ALREADY OBSERVED AND WERE ALREADY BEGINNING TO PUT SOME PROCESSES IN PLACE, RIGHT? JUST YOU DO YOUR OWN INTERNAL REVIEWS, YOU'RE FINDING THINGS.

SO THEN UPON GETTING THIS AND SEEING HOW MUCH OF OUR INITIAL REVIEWS ARE ALREADY THERE FROM A POSITIVE ASPECT IS, YOU KNOW, I'M ALSO A VERY FIRM BELIEVER YOU CANNOT FIX WHAT YOU DO NOT ACKNOWLEDGE.

AND SO WHILE SOMETIMES SOME OF THIS IS PAINFUL, IT'S ALSO THE WAY IN WHICH WE GET BETTER.

AND SO I'M VERY THANKFUL.

IT HELPS WHEN WE'RE SEEING THINGS A CERTAIN WAY.

AND THEN INTERNAL AUDIT OBJECTIVELY FROM A DIFFERENT VIEWPOINT, SEES THE SAME THINGS.

SO WE ARE VERY EAGER TO PUT THESE RECOMMENDATIONS IN PLACE.

AND THEN I HAVE TO ALSO THROW IN MY PLUG THAT THE BIGGEST CHALLENGE ON THE ONE SECTION, JUST WITH REGARD TO LIKE ELIGIBILITY, OUR BIGGEST CHALLENGE THERE IS THAT WE ARE UNLIKE ANY OTHER DISTRICT AND THAT WE HAVE SPECIALIZED PROGRAMS AT ALL OF OUR HIGH SCHOOLS.

AND SO IN FACT, WE ARE GOING TO HAVE A LOT OF STUDENTS WHO WILL TRANSFER OUTSIDE OF THEIR ATTENDANCE ZONE TO ATTEND A PARTICULAR PROGRAM THAT'S BEING OFFERED AT A HIGH SCHOOL.

AND THAT IS NOT BECAUSE OF ALL THE EARLY COLLEGE HIGH SCHOOLS.

P TECHS AND OTHER CTE PROGRAMS AND CAREER INSTITUTES IS GOING TO AUTOMATICALLY CREATE A LARGER NUMBER OF INDIVIDUAL STUDENTS.

AND WHAT'S INTERESTING ABOUT THAT FINDING, WHICH MEANS WE HAVE MORE WORK THAN ANY OTHER SCHOOL DISTRICT WILL HAVE TO DO BECAUSE OUR STUDENTS HAVE TO PROVE THAT THEY WERE GOING THERE FOR THAT PURPOSE AND THEN HAPPEN TO BE IN ATHLETICS AND WILL ALWAYS BE SUBJECT TO CONVERSATION AROUND.

NO, NO, THEY WENT THERE FOR ATHLETICS, ESPECIALLY IF WE JUST HAPPEN TO BE WINNING BASKETBALL CHAMPIONSHIPS AND FOOTBALL CHAMPIONSHIPS.

HOWEVER, I JUST WANT IT FOR THE RECORD TO NOTE SOMETHING.

YOU AND I HAVE DISCUSSED CHARTER SCHOOLS DO NOT HAVE THAT REQUIREMENT.

THEY THEY CAN IN FACT OPENLY RECRUIT BECAUSE THEY DON'T HAVE ATTENDANCE BOUNDARIES AND DO NOT HAVE THE SAME HURDLE WITH REGARD TO THAT. SO IT'S NOT A LEVEL PLAYING FIELD.

AND WE GET QUESTIONED ON STUDENT ELIGIBILITY FAR MORE THAN OTHERS AND IT IS TOTALLY EXPLAINABLE AND WE'LL STILL HAVE TO PUT IN MORE PROCESSES BECAUSE WE KNOW MORE EYES ARE GOING TO BE ON US BECAUSE OF THE CHAMPIONSHIP.

SO WE ARE WE ALSO LOOK FORWARD TO I KNOW INTERNAL AUDIT WILL BE FOLLOWING UP, BUT WE WILL BE PROVIDING AN UPDATE TO THE ENTIRE BOARD ON OUR

[01:30:02]

THANK YOU FOR ALLOWING ME A FEW MOMENTS.

THANK YOU. TRUSTEE FLORES OH, SO, SO I WAS JUST GOING TO ASK, SINCE WE'RE SOME OF THESE HAVE TO DO WITH LIKE HEALTH INFORMATION IF THE SYSTEMS I MEAN, I ASSUME THEY'RE [INAUDIBLE] COMPLIANT BUT.

THEY ALSO HIPAA COMPLIANT? THIS COULD BE MY QUESTION.

AND THAT'S KIND OF Y'ALL LOOK INTO IT.

I JUST DON'T HAVE THE ANSWER RIGHT AT THE TOP OF THE.

I DO NOT. YES, THAT'S A GOOD QUESTION, ESPECIALLY THE HIPAA.

PLEASE. SO NO ADDITIONAL QUESTIONS.

ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTE BY RAISING YOUR HAND.

THE MOTION PASSES TWO ZERO.

YOU HAVE JUST ADOPTED THE MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORT.

ATHLETIC AUDIT.

CAN I GET THE TIME? IT IS NOW 4:20 AND THIS MEETING IS ADJOURNED.

* This transcript was compiled from uncorrected Closed Captioning.