[1. Notice and Return]
[00:00:04]
IT IS 4:00. WE HAVE A QUORUM AND THE MEETING HAS BEEN DULY POSTED.
WELCOME TO THE AUDIT COMMITTEE MEETING. DALLAS INDEPENDENT SCHOOL DISTRICT BOARD OF TRUSTEES.
[2. Moment of Silence and Pledge of Allegiance]
IF YOU'LL STAND AND JOIN US FOR A MOMENT OF SILENCE AND REMAIN STANDING FOR THE PLEDGE OF ALLEGIANCE AND A SALUTE TO THE TEXAS FLAG.THE FOLLOWING COMMITTEE MEMBERS ARE IN ATTENDANCE FROM DISTRICT 6 TRUSTEE JOYCE FOREMAN.
AND I BELIEVE TRUSTEE CURRIE IS ON HIS WAY, BUT HE'S NOT HERE YET.
AND WE HAVE COMMUNITY ADVISOR MANNY TORRES. THANKS FOR BEING HERE.
AND DO WE HAVE ANYBODY ONLINE AS YET? NOT YET.
OKAY. AND WE HAVE NO SPEAKERS TODAY. AM I CORRECT? NO SPEAKERS. AND THERE WILL BE WE'RE TURNING TO ITEM 5.
SO THAT'S. OH, WAIT, I HAVE TO READ THE GENERAL WARNING, DON'T I? DO I NEED TO READ THE GENERAL WARNING? OKAY. SINCE WE HAVE NO SPEAKERS, WE WILL MOVE ON AND WE WILL MOVE TO SECTION 5 CLOSED SESSION.
[8. Action Items]
I'D LIKE TO TAKE THE AGENDA SLIGHTLY OUT OF ORDER AND MOVE TO ACTION ITEM 8.1 AND CONSIDER AND TAKE POSSIBLE ACTION TO REAPPOINT NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE. CHRIS LEWIS. DO I HAVE A MOTION TO REAPPOINT NON-VOTING COMMUNITY ADVISOR CHRIS LEWIS.MOVE APPROVAL. I SECOND. DO WE HAVE ANY DISCUSSION? SO WE'LL. EXCUSE ME. WE'LL CAST OUR VOTES. ALL IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HANDS.
WE HAVE NONE OPPOSED. SO SORRY. SOMETHING IN MY THROAT HERE.
[6. Reports]
WE WILL NOW RETURN TO AGENDA ITEM 6 REPORTS.WE'RE GOING TO START WITH AGENDA ITEM 6.1 REPORT ON DISTRICT FINANCIAL UPDATE WITH CFO ED RAMOS.
TRUSTEE WEINBERG, SUPERINTENDENT ELIZALDE, MEMBERS OF THE COMMITTEE.
BASICALLY A BRIEF SUMMARY ON THE BUDGET AMENDMENT REPORT.
THIS WAS BEFORE HOUSE BILL 2 WAS PASSED. SO IT DOES SHOW A DEFICIT BUDGET OF THE $128.8 MILLION.
JUST A BRIEF SUMMARY OF THE ADJUSTMENTS THAT WERE MADE.
IT IS A BUDGET NEUTRAL AMENDMENT. BASICALLY IT SHOWS SOME SPECIAL REORGS AS WELL AS AN AMENDMENT TO PROVIDE SUPPORT FOR THE SOUTH AND WEST RESOURCE CENTERS.
ALSO, INFORMATIONALLY THERE IS A BUDGET AMENDMENT, AS YOU ARE AWARE, THAT WAS MADE IN SEPTEMBER, AND IT REDUCED THE OVERALL DEFICIT FROM $128 MILLION TO $91 MILLION.
SO WE WERE ABLE TO REDUCE THE BUDGET DEFICIT AS A RESULT OF HOUSE BILL 2.
ALSO, YOU HAVE THE ORDINANCE TO SET THE TAX RATE, WHICH WAS ADOPTED IN THE MONTH OF AUGUST.
IT CONTINUES OUR OVERALL PATH IN REDUCING THE TAX RATE.
THIS IS THE 8TH YEAR THAT WE HAVE REDUCED THE TAX RATE IN A ROW.
ALSO WORTHY OF NOTING IS THAT IT ALSO INCLUDED IN OUR DATA THAT IT INCLUDED THE HOMESTEAD EXEMPTION,
[00:05:02]
WHICH WAS REDUCED OR INCREASED BY SENATE BILL 4.IT WAS INCREASED TO $140,000 FROM $100,000. ANY QUESTIONS FROM THE COMMITTEE? THANK YOU FOR THAT SYNOPSIS. DO WE HAVE ANY QUESTIONS? JUST A QUICK QUESTION. I WAS LOOKING AT THE FUND BALANCE, AND I NOTICED THE REDUCTION IN THE FUND BALANCE WAS THAT BASED ON PAYING DOWN THE THE LAST YEARS OF OVERAGE? SO THE THE REDUCTION CURRENTLY IS STILL AN ESTIMATE BECAUSE WE HAVEN'T CLOSED DOWN THE 24-25 FISCAL YEAR, BUT IT WAS BASED ON THE ESTIMATED BUDGET DEFICIT FROM LAST YEAR'S FISCAL YEAR.
OKAY. THANK YOU. ANY OTHER QUESTIONS? THANK YOU FOR THAT REPORT. WE'LL MOVE ON TO ITEM 6.2, THE OFFICE OF INTERNAL AUDIT ANNUAL REPORT FOR FISCAL YEAR 24-5. WELCOME, CHIEF RUBEL. TRUSTEES, SUPERINTENDENT ELIZALDE AND OUR COMMUNITY MEMBER.
WELCOME, ROBERT RUBEL, CHIEF INTERNAL AUDITOR.
I'M GLAD TO PRESENT THE FISCAL YEAR 2024-25 INTERNAL AUDIT REPORT.
THIS IS SUBMITTED AS INFORMATIONAL ITEM TO THE AUDIT COMMITTEE AND THE BOARD TO HIGHLIGHT ACCOMPLISHMENTS FROM THE AUDIT TEAM OVER THE COURSE OF LAST YEAR. YOU CAN SEE THAT IT HAS SOME BACKGROUND INFORMATION, BUT YOU KNOW, PAGE 5 AND 6,6 AND 7 TALK ABOUT THE KEY IMPACTS.
AND THIS IS WHAT I'M MOST PROUD OF THAT WE ADD TRY TO ADD VALUE IN OUR INTERNAL AUDIT ACTIVITIES TO HELP SUPPORT THE THE MISSION OF THE OF THE DISTRICT. WE GET GREAT. WELCOME, CHRIS. GOOD AFTERNOON. ACTIVITIES THAT ARE LISTED THAT WE HELP PROVIDE RESOURCES TO. AND WHAT I'M REALLY EXCITED ABOUT MOVING FORWARD.
AND THAT WOULDN'T BE POSSIBLE WITHOUT THE DISTRICT'S INVESTMENT.
AND I BELIEVE GOOGLE HAS TOOLS, TOO, BUT WE'RE EXCITED ABOUT UTILIZING THAT.
WE'RE USING IT NOW AND DEVELOPING, YOU KNOW, BETTER, SMARTER, FASTER TECHNIQUES IN AUDITING, WHICH I THINK WILL INCREASE OUR OVERALL COVERAGE FOR RISK MANAGEMENT FOR THE DISTRICT GOING FORWARD.
AND THERE'LL BE MORE TO REPORT BACK ON THAT, NOT JUST FROM US, BUT FROM ACROSS THE DISTRICT.
I'LL BE GLAD TO ANSWER ANY QUESTIONS. THANK YOU.
BEFORE WE TAKE QUESTIONS, I WANT TO WELCOME CHRIS LEWIS ONLINE AND TRUSTEE CURRIE.
WELCOME. WE ARE ON THE INTERNAL AUDIT REPORT IN IN THE QUESTIONS PHASE.
ANY QUESTIONS? TRUSTEE FOREMAN.
IT'S BACK ON. IT WENT OFF. NOW IT'S BACK ON. SO IN REGARDS TO PAGE 2 WHERE YOU SPEAK TO THE BENEFITS OF INTERNAL AUDITING AND SPECIFICALLY PROCESS IMPROVEMENTS AND COST REDUCTIONS.
THAT WOULD REALLY BE BENEFICIAL IF WE'VE DONE COST REDUCTION AND EFFECTIVENESS IN ATHLETICS.
IT WOULD BE GOOD TO BE ABLE TO IDENTIFY THOSE SPECIFIC AREAS RATHER THAN AND DOCTOR LEWIS, DON'T LOOK AT ME LIKE THAT. I JUST USED THAT AS AN EXAMPLE.
[LAUGHTER] THAT WAS AN EXAMPLE. BUT JUST TO BE ABLE TO IDENTIFY WHERE WE'VE ACTUALLY BEEN ABLE TO BENEFIT FROM INTERNAL AUDIT ON SPECIFIC AREAS JUST BY A BULLET POINT. YES, MA'AM. AND WE'VE REPORTED BACK LAST YEAR ON THE CONSTRUCTION AREAS ON COST SAVINGS AND REDUCTIONS, BUT WE WILL CONTINUE TO IDENTIFY THOSE, AS YOU MENTIONED AND BRING THOSE BACK, IF THAT'S OKAY, DURING THE COURSE OF THE YEAR. YEAH. THAT'S FINE.
THANK YOU. AND THEN I'M ON PAGE 5. BASED ON THE INTERNAL AUDIT PLAN. IT APPEARS THAT WE SPENT 2000 HOURS OVER.
AM I READING THAT CORRECTLY? PAGE 5.
[00:10:11]
YOU ARE READING THAT CORRECTLY, I'VE GOT ANOTHER SPREADSHEET BACK HERE SOMEWHERE TO GIVE MORE DETAILS AND SPECIFICS, BUT SOME OF THAT COULD BE WELL, WELL. JUST BULLET POINTS TO BE ABLE TO UNDERSTAND WHAT WHAT ACTUALLY DID WE DO THAT WAS 2000 HOURS OVER JUST BULLET POINTS. I SEE YOU GOT YOUR RIGHT HAND DOWN THERES.SHE'S SO WE WENT OVER ON A ON A ON ASSURANCE ENGAGEMENTS.
SO HOW MANY BUDGET HOURS DID WE ACTUALLY HAVE? RICHARD,LET ME DOUBLE CHECK. WE'D HAVE TO JUST TOTAL UP ALL OF THE RED OR ORANGE BAR GRAPHS IF I UNDERSTOOD.
THAT DOESN'T HELP ME, SUPERINTENDENT, BECAUSE SHE SAID THEY TOOK HOURS FROM.
BUT IT'S LISTED THERE TRUSTEE FOREMAN ON THE RIGHT OF PAGE 5.
IT WOULD HAVE JUST COME OUT OF LIKE THE OTHER THE OTHER BUCKETS.
SO THE ASSURANCE ENGAGEMENTS ARE WHAT PRIMARILY MOST OF OUR TIME IS SPENT ON.
THOSE ARE OUR JUST OUR REGULAR AUDITS. RIGHT.
SO, SHELLY, WHAT WAS THE TOTAL NUMBER OF HOURS THAT WE HAD? SO FOR LAST YEAR WE HAD 18,890. AND THAT'S ACTUALLY A TABLE ON PAGE 13 OF 45.
ON THE VERY LAST ITEM. SO ACTUALLY IT WAS. AND SO OUR ACTUAL HOURS FOR THE LAST YEAR WERE 18,686.
SO OVERALL WE WERE UNDER 368 HOURS.THANK YOU SO MUCH. THANK YOU. AND I'LL POINT THAT OUT AGAIN WHEN WE GET TO THAT VERY LAST ITEM.
OKAY. BETTER TO SPEND MORE TIME ON AUDITS THAN NON AUDITS.
JUST TRYING TO UNDERSTAND THE WHOLE WHOLE SITUATION.
SO ON PAGE 7. AND THAT'S ON THE PRE-K TUITION TRACKING.
SO WE'VE BEEN DOING PRE-K FOR A LONG TIME AND WE HADN'T BEEN TRACKING THE THE TUITION PAYMENT.
AND SO YOU CAN SEE THIS IS ALSO WHERE WE LIKE LIST THOSE THINGS THAT YOU WERE ASKING FOR TRUSTEE FOREMAN OF THE IMPROVEMENTS THAT WE'VE, YOU KNOW, HELPED TO MAKE OR THE COST SAVINGS, THIS IS WHERE THOSE KIND OF ARE LISTED OUT FROM THE ONES FROM THIS LAST YEAR.
SO SINCE THAT IMPLEMENTATION, THE UNDER COLLECTIONS HAVE SIGNIFICANTLY DECREASED.
OKAY. SO WE WENT AWAY FROM CAMPUS PAYMENTS TO AN AUTOMATED SYSTEM.
THAT'S GOOD. THANK YOU. ALL RIGHT. DO I NEED TO KEEP GOING OR DO YOU WANT ME TO STOP? [LAUGHTER] WELL, SHELLY TRIED TO COME AND GIVE ME SOME SOME POINTERS TO KIND OF SLOW ME DOWN JUST A LITTLE BIT.
I'M ON PAGE 8. AND SO I WON'T HAVE TO ASK ABOUT THESE LATER ON.
I CAN JUST ASK ABOUT ALL OF THEM RIGHT NOW AND GET IT OUT OF THE WAY.
ON THE STREAMLINING VOLUNTEER AND PARTNER SERVICES PROCESSES.
SO ARE WE. HAVE WE LOOKED AT OTHER DISTRICTS TO SEE WHAT THEY'RE ACTUALLY USING TO BE ABLE TO TRY TO COME UP WITH SOMETHING THAT'S BETTER FOR US? YES. AS A PART OF THE AUDIT. AND KAREN MIGHT WANT TO SPEAK MORE TO THIS BECAUSE SHE'S THE EXPERT.
BUT YES, I DO BELIEVE THEY REACHED OUT TO SEVERAL DIFFERENT TYPES OF ORGANIZATIONS, SCHOOL DISTRICTS BEING 1 OF THEM, TO KIND OF SEE WHAT THEY'RE DOING TO MANAGE THIS SINCE IT IS A COMPLICATED AREA.
YEAH. DO YOU WANT TO SPEAK TO YOU ABOUT THAT? SURE.
[00:15:04]
ALL RIGHT. YEAH. CERTAINLY. AS PART OF THE PARTNERSHIPS AND VOLUNTEER ENGAGEMENT AUDIT THAT WE'LL TALK ABOUT IN A LITTLE BIT, WE DID QUITE A BIT OF BENCHMARKING WITH OTHER LARGE SCHOOL DISTRICTS WITHIN THE AREA.WE EVEN WENT OUT AND LOOKED AT WHAT SEATTLE IS DOING BECAUSE THEY'VE GOT A GREAT WEBSITE.
BUT WHAT WE FOUND AND THIS IS A LITTLE BIT MORE ABOUT WHAT'S IN THE REPORT, BUT WHAT WE FOUND IS THAT THERE'S NOT A REALLY GREAT SOLUTION THAT'S OUT THERE RIGHT NOW, BUT IT'S SOMETHING THAT WE'RE WORKING ON, AND IT'S POSSIBLE THAT WE MAY EVEN BE ABLE TO DEVELOP SOMETHING INTERNALLY.
THANK YOU. THAT'S IT. THANK YOU. ANY OTHER QUESTIONS? TRUSTEE CURRIE. JUST REAL BRIEFLY. 1, I JUST NOTICED SOMETHING THAT I THINK THE PUBLIC DOESN'T ALWAYS KNOW, WHICH IS YOUR STAFF ALSO PARTICIPATED IN SUBSTITUTE TEACHING THROUGHOUT THE DISTRICT, AND THERE'S A LOT OF OUR STAFF THAT DO THAT.
AND I JUST WANT TO TAKE A MOMENT TO THANK THE STAFF THAT WHEN THEY DO THAT, BECAUSE, YOU KNOW, IT'S ONE THING TO LOOK FROM AFAR AT A CLASSROOM.
IT'S ANOTHER THING TO BE IN THE CLASSROOM. AND SO I JUST WANTED TO TAKE A MOMENT TO PRAISE YOU FOR DOING THAT. AND, AND THANK, THANK THE OTHER CENTRAL ADMINISTRATION STAFF WHO REGULARLY DO THAT AS WELL. THANK YOU. TRUSTEE CURRIE AND I HAD A QUICK QUESTION ON INTERNSHIPS.
I SEE THAT YOU ALL HAD AN INTERN FROM UT DALLAS.
IS THAT RIGHT? DO YOU ALL EVER HAVE INTERNS FROM THE HIGH SCHOOL OR ANY OF THE HIGH SCHOOLS, ANY OF THE INTERNAL INTERNSHIPS? WE TRUSTEE WE HAVE NOT.
WE'VE TALKED ABOUT THAT. AND THE COLLEGE STUDENTS ARE PRETTY FAR ALONG IN THEIR EDUCATION, EVEN EVEN GRADUATE SCHOOL STUDENTS, MOST OF THEM.
AND THEY HAVE SOME PRACTICAL WORK EXPERIENCE.
SO WE KEEP TALKING ABOUT IT. WHERE COULD WE UTILIZE THAT? AND WE WILL DEFINITELY CONSIDER IT BUT HAVE NOT BEEN ABLE TO FIND THE RIGHT FIT AT THIS POINT.
EXCELLENT. JUST CURIOUS. THANK YOU. THANK YOU ALL FOR THAT REPORT.
ANY OTHER QUESTIONS? ARE THERE ANY ONLINE QUESTIONS? CAN YOU ALL TELL? I CANNOT FROM HERE. SO JUST KEEP ME POSTED IF Y'ALL SEE SOME.
OKAY. WE'RE GONNA MOVE ON THEN TO THE. ITEM 6.3 YEAH. 6.3. THE STRATEGIC PLAN. THE OFFICE OF INTERNAL STRATEGIC PLAN.
TRUSTEES, WE PREPARE THE STRATEGIC PLAN EACH YEAR, 01, TO SHOW THAT WE'RE ALIGNING OUR VALUES USE ALONG WITH WITH THE DISTRICT VALUES. SO THERE'S AN INTEGRATION THERE. BUT ALSO WE DO HAVE TO WE'RE REQUIRED BY GLOBAL AUDIT STANDARDS TO HAVE A SRATEGIC PLAN TO HELP GUIDE US. YOU KNOW, AT A HIGH LEVEL YOU CAN SEE THERE'S 5 AREAS THAT WE'VE BROKEN OUT ON ADDING VALUE.
OUR FUNDAMENTAL PREMISE IS THAT WE ADD VALUE IN THE AUDIT PROCESS, NOT JUST DO COMPLIANCE WORK, NOT JUST CHECK BOXES, UNDERSTAND THE PROCESSES AND REALLY TRY TO ADD WORK HARD TO TRY TO ADD VALUE TO THE SCHOOL DISTRICT OVERALL.
AND THEN WE HAVE TO DEVELOP TALENT, OBVIOUSLY CONTINUE TO IMPROVE.
AND THAT'S WHERE THE USE OF AI AND OTHER TOOLS WILL HELP US DO THAT.
BUILDING RELATIONSHIPS ACROSS THE DISTRICT AND ALL THE AREAS THAT WE WORK IN.
AND THEN OBVIOUSLY MANAGING RISK ACROSS THE DISTRICT ARE HELPING ADMINISTRATION MANAGE RISK, IF YOU WILL. WHICH THEN IMPROVES OUR OVERALL EFFECTIVENESS AND EFFICIENCY.
THANK YOU FOR THE SUMMARY. ANY QUESTIONS. FROM THE AUDIT COMMITTEE.
I HAVE 1 VERY QUICK QUESTION. WHEN IS THE 5 YEAR TIME FOR THE FOR THE EXTERNAL QUALITY ASSESSMENT? IT'S COMING UP FAST. IT HAS TO BE DONE AGAIN.
IT'S 5YEARS AND IT HAS TO BE DONE BY DECEMBER OF 26.
OKAY. SO WE'VE GOT ABOUT A YEAR AND A QUARTER. WE'LL START AT PROBABLY JULY.
WE WOULD HAVE A TEAM HERE STARTING THAT PROCESS JULY, AUGUST AT THE LATEST.
WE HAVE 4 ITEMS TO REPORT OUT ONE IN SPED, 2 IN TUTORING AND 1 IN AN IRATE.
ALL 4 RECOMMENDATIONS HAVE BEEN IMPLEMENTED. AS OF RIGHT NOW, WE HAVE 34 ITEMS IN PROCESS AND IF THE COMMITTEE APPROVES OR ACCEPTS AND MAKE FINAL, THE REPORTS INCLUDED, THAT WOULD BE 7 NEW ONES TO PUT IN THE DATABASE.
[00:20:02]
ANY QUESTIONS? THANK YOU FOR THAT DETAILED, VERY SMALL PRINT SPREADSHEET.ANY QUESTIONS FROM THE AUDIT COMMITTEE? ANY MAGNIFYING GLASSES AVAILABLE? I CAN'T READ IT. I HAD TO GET UP CLOSE WITH IT.
GIVE YOU ALL A SECOND TO JUST GIVE IT A LOOK.
I'M SURE WE CAN COME UP WITH A BIGGER FONT. THAT'S A GOOD CHALLENGE FOR US.
SO, YOU KNOW, HOTLINE REPORT IS FOR VERY SHORT PERIOD, JULY 1ST THROUGH AUGUST 15TH.
TO CUT IT OFF AND GET EVERYTHING TABULATED UP.
YOU CAN YOU CAN SEE THE NUMBERS. ANY COMMENTS [INAUDIBLE] YOU MIGHT HAVE? NO COMMENTS. QUESTION TRUSTEE FOREMAN. SO JUST CURIOUS.
MAJORITY OF THESE WERE FROM SUMMER SCHOOL. SUMMER SCHOOL.
YES, MA'AM. IT DOES FALL OFF IN THE SUMMERTIME.
TRUSTEE FOREMAN. BUT IT PICKS BACK UP WHEN SCHOOL STARTS FULL TIME, RIGHT? I WAS CURIOUS BECAUSE I KNEW SCHOOL WASN'T IN.
YEAH. DO WE HAVE ANY KIND OF COMPARISON? BUT WE'LL GET, YOU KNOW, IT'S NOT QUITE 50 OVER 50 EMPLOYEES VERSUS STUDENT ISSUES, BUT A LARGE NUMBER OF THESE ARE EMPLOYEE BASED ALSO, WHICH WOULD BE THROUGHOUT THE WHOLE YEAR.
THAT'S CONFUSING. TRUSTEE FOREMAN WE DO HAVE EMPLOYEES WORKING DURING THE SUMMER.
A LOT OF THESE ARE DELAYED REPORTS AS WELL, SO IT'S A BIG MIXTURE.
THE REPORTS DO NOT STOP TRICKLING IN BECAUSE SCHOOL IS OUT.
A LOT OF PARENTS LEARN OF THINGS DURING THE SUMMER. THEY REPORT.
WE HAVE EMPLOYEES WHO OBVIOUSLY HAVE THINGS GOING ON AS WELL DURING THE SUMMER TO GET REPORTED THROUGH DELAYED REPORTING, IF THAT MAKES SENSE. BUT THERE'S JUST A LOT OF REPORTS THAT KEEP COMING AND WE DO ISSUE.
SO YOU DO HAVE THE OPPORTUNITY TO SEE THE CRITERIA.
I DON'T KNOW IF I SAW THAT. CAN YOU CAN YOU SEND THAT TO ALL OF US.
SO WE'LL MAKE SURE WE HAVE IT BECAUSE IT IS A QUESTION IN MY MIND.
33 EMPLOYEE MISCONDUCT DURING THE SUMMER. THAT'S A LARGE NUMBER.
THANK YOU, THANK YOU. ANY FURTHER QUESTIONS? ALL RIGHT.
TRUSTEES, THIS IS THE CURRENT STATUS OF THE 25-26 AUDIT PLAN.
WE'VE STARTED. A 10,11 AUDITS 12. SORRY. IT'S AT THE BOTTOM THERE. SO WE'VE GOT A PRETTY GOOD HEAD START AND THINGS ARE GOING FULL STEAM AHEAD.
I'LL BE GLAD TO ANSWER ANY QUESTIONS AT THIS POINT OF THE YEAR.
YES. TRUSTEE FOREMAN. THANK YOU. ITEM NUMBER 14, THE STANDARDIZED STAR TESTING SINCE THE LAST LEGISLATURE. WE KNOW THAT THERE'S GOING TO BE SOME CHANGES TO THE TESTING PROCESS.
SO WHAT WILL WE BE AUDITING? SO YOU WANT TO TALK? SURE, PLEASE. I MEAN, I THINK THAT DEPENDS ON THE CHANGES.
WE'LL ADJUST OUR RISKS FOR WHATEVER THE CHANGES ARE.
AND YOU KNOW, DEVELOP OUR AUDIT PLAN BASED ON ANY NEW RISKS THAT WE DO GO OUTSIDE.
WE DO FOR FOR THE STAR FOR MOST OF THIS TESTING, IT'S ON SITE OBSERVATIONS.
SO WE JUST REVIEWED THE INTEGRITY, THE ACCOUNTABILITY OF THE TEST TAKING ENVIRONMENT.
[00:25:05]
ALL RIGHT. THANK YOU. THANK YOU. ANY FURTHER QUESTIONS AUDIT COMMITTEE ON THIS AUDIT PLAN STATUS.[7. Approval of Minutes]
ALL RIGHT. WITH NO FURTHER QUESTIONS THEN WE'LL MOVE ON TO ITEM 7 WHICH IS APPROVAL OF MINUTES.OR CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE MINUTES OF MAY 19TH OF 2025.
DO I HAVE A MOTION TO APPROVE THE MINUTES OF MAY 19TH, 2025? SO MOVED. SECOND. IT'S BEEN MOVED BY TRUSTEE CURRIE AND SECONDED BY TRUSTEE FOREMAN THAT WE ADOPT THE MINUTES OF MAY 19TH, 2025. ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HANDS.
EXCELLENT. WE'LL MOVE ON TO NUMBER 8 ACTION ITEMS. WE GOT TO TAKE CARE OF 8.1 AT THE BEGINNING. IF YOU'LL REMEMBER REAPPOINTING CHRIS LEWIS.
THANK YOU, CHRIS, FOR AGREEING TO SERVE AGAIN.
DO I HAVE A MOTION TO ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS.
IS THERE A DISCUSSION? WE'D LIKE TO GIVE A QUICK SUMMARY OF THE 7 REPORTS AS LISTED ON THE COVER PAGE. FIRST 1 WOULD BE PARTNERSHIPS AND VOLUNTEER ENGAGEMENT.
THE PARTNERSHIPS AND VOLUNTEER ENGAGEMENT DEPARTMENT, HEREAFTER REFERRED TO AS P&VE, LEVERAGES THE POWER OF COMMUNITY COLLABORATION TO BOOST STUDENT SUCCESS. P&VE CONNECTS LOCAL NONPROFIT ORGANIZATIONS, BUSINESSES, PARENTS AND CITIZENS WITH OPPORTUNITIES TO SUPPORT THE DISTRICT'S STUDENTS AND STAFF THROUGH STRATEGIC PARTNERSHIPS, VOLUNTEER INITIATIVES, AND DONATIONS OF IN-KIND RESOURCES.
THE DEPARTMENT ALSO COORDINATES SEVERAL IMPACTFUL PROGRAMS ON BEHALF OF THE DISTRICT, INCLUDING PRINCIPAL FOR A DAY, MLK JR ORATORY COMPETITION, AND THE SUPERINTENDENTS GOLF TOURNAMENT.
THE PRIMARY AREAS WE LOOKED AT IN THE AUDIT WERE PROCESSES AND PROCEDURES SURROUNDING COMMUNITY PARTNERSHIPS AND VOLUNTEER PROGRAMS MANAGED BY P&VE, INCLUDING THE SCREENING OF BOTH PARTNERS AND VOLUNTEERS.
DURING OUR AUDIT, WE IDENTIFIED 3 OPPORTUNITIES FOR IMPROVEMENT.
1ST, AS PART OF OUR TESTING OF VOLUNTEER, WE FOUND INSTANCES IN WHICH CAMPUSES DID NOT CONSISTENTLY SCREEN VOLUNTEERS AND PARTNERS IN ACCORDANCE WITH PROCEDURES. AT PRESENT, THE DISTRICT SCREENING PROCEDURES ARE COMPLICATED BY THE CONCURRENT USE OF MULTIPLE SYSTEMS. CAMPUSES MUST CHECK TO VET VOLUNTEERS AND PARTNERS.
SECONDLY, DURING OUR REVIEW OF VOLUNTEER AND PARTNERSHIP MANAGEMENT.
WE WERE UNABLE TO ANALYZE OR ASSESS THE EFFECTIVENESS, REACH AND EQUITY OF THE DISTRICT'S VOLUNTEER PROGRAMS AND PARTNERSHIPS BECAUSE THE CURRENT PLATFORM LACKS RELEVANT FUNCTIONALITY, DATA AND REPORTING CAPABILITIES.
WE RECOMMEND THE USE OF A MORE ROBUST PLATFORM TO IMPROVE PROGRAM MANAGEMENT AND SUCCESS MEASUREMENT THROUGH ENHANCED PROCESSES, REPORTING, AND KPIS. FINALLY, DURING OUR REVIEW OF PARTNERSHIP MANAGEMENT, WE NOTED THAT DECENTRALIZATION, MANUAL PROCESSES AND THE TENDENCY OF CAMPUSES TO ENGAGE PARTNERS INDEPENDENTLY HINDERS THE DISTRICT'S ABILITY TO OPTIMIZE RELATIONSHIPS WITH PARTNERS TO MAXIMIZE THESE RELATIONSHIPS ON A DISTRICT WIDE BASIS.
WE RECOMMEND THAT P&VE COLLABORATE WITH OTHER DEPARTMENTS THAT MANAGE PARTNERSHIPS, ALONG WITH EDTECH AND LEGAL, TO EXPLORE OPTIONS TO IMPLEMENT A CENTRALIZED SOLUTION WITH BOTH CONTRACT AND CUSTOMER RELATIONSHIP MANAGEMENT CAPABILITIES.
THIS WOULD ACHIEVE EFFICIENCIES, IMPROVE COMPLIANCE, REDUCE LEGAL RISKS, BOOST PROGRAM SUCCESS, AND OPTIMIZE PARTNER RELATIONSHIPS ACROSS THE ENTIRE DISTRICT.
THANK YOU FOR THE SUMMARY OF THE REPORT. IT WAS A GOOD, LONG, DETAILED REPORT.
TRUSTEES AND AUDIT COMMITTEE. DO WE HAVE ANY QUESTIONS? TRUSTEE CURRIE. WELL, 1, THANK YOU SO MUCH FOR THE REPORT.
[00:30:03]
THIS IS AN AREA THAT I'M REALLY PERSONALLY INTERESTED IN AND UNDERSTANDING HOW WE CAN BETTER UNDERSTAND OUR PARTNERSHIPS AND MANAGE THEM.I DON'T KNOW, IS THIS JOHN? IS THIS YOUR DEPARTMENT? THAT'S I DON'T KNOW IF THIS IS A QUESTION FOR YOU OR FOR JOHN, YOU KNOW, BUT BUT WHAT WAS SORT OF THE ADMINISTRATION'S RESPONSE TO THE FINDINGS? AND ARE THEY YET, JOHN, READY TO SORT OF TALK ABOUT WHAT THEY'RE LOOKING AT DOING IN RESPONSE? ANY TIME THAT THE AUDITORS COME TO YOUR OFFICE AND SAY, WE'RE GOING TO SPEND THE NEXT YEAR AUDITING YOUR TEAM, YOU GET A LITTLE NERVOUS ABOUT IT. BUT LET ME TELL YOU, THE EXPERIENCE WAS REALLY GREAT, AND I JUST THANK THEM FOR THE WORK THAT THEY'VE DONE BECAUSE THEY'VE REALLY GIVEN US A ROADMAP ON HOW TO MOVE FORWARD WITH THIS.
THEY'VE IDENTIFIED SOME AREAS THAT ARE SOME, YOU KNOW, REALLY SYSTEMIC NEEDS THAT WE HAVE.
AND SO WE WELCOME THE REPORT. I THINK THAT WHAT THEY'VE PUT TOGETHER IS REALLY HELPFUL FOR US.
AND WE'LL STAY WITH THEM TO HELP THEM BECAUSE WE REALIZE IT IS A LARGE LIFT AND IT'S AN AREA THAT, YOU KNOW, MAYBE THERE'S NOT AS MUCH EXPERTISE ACROSS THE DISTRICT AND SOME OF THESE AREAS, BUT IT'S CRITICAL FOR US, PARTICULARLY IN THE ENVIRONMENT WE'RE IN NOW, SO THAT WE CAN REALLY MAKE THE MOST OF THE RELATIONSHIPS WE HAVE WITHIN THE COMMUNITY.
AND I YOU KNOW, I HAVE THIS LINE YOU STATED IN YOUR REPORT STUCK OUT TO ME.
AND IT'S AN OPPORTUNITY. IT'S NOT A CRITICISM.
IT'S A WAY IN WHICH WE CAN SEE WHERE WE CAN GO NEXT, BUT SORT OF THE INABILITY TO ASSESS THE EFFECTIVENESS AND REACH, MEANING THAT WE NEED TO FIND A DIFFERENT WAY TO MEASURE WHAT WE'RE DOING IS HOW I UNDERSTOOD IT, SO THAT WE CAN FIGURE OUT HOW TO TAKE THOSE NEXT STEPS.
AND I'M REALLY EXCITED TO SEE WHERE WE GO IN THAT PHASE.
YOU KNOW, ANECDOTALLY, WE HAVE A TON OF WONDERFUL PARTNERSHIPS, BUT THEY CAN SOMETIMES FEEL PIECEMEAL, SOMETIMES FEEL THAT THIS SCHOOL'S GOT THIS PARTNERSHIP AND, YOU KNOW, AND IT'S FIGURING OUT WHERE THEY ALL ARE AND HOW THEY FIT TOGETHER IS I'M REALLY EXCITED TO SEE WHERE THAT JOURNEY GOES OVER THE NEXT YEAR. SO THANK YOU. EXACTLY.
SO SIBU MCNEIL IS IN THE AUDIENCE HERE. SHE'S GOT ALL THESE AMAZING P-TECH PARTNERS THAT JOHN WOULD LOVE TO BE ABLE TO LEVERAGE WITHIN HIS GROUP. THERE'S A LOT OF POWER WITHIN THESE ORGANIZATIONS WITH REGARDS TO THE RELATIONSHIPS THAT WE ALREADY HAVE.
THANK YOU. THANK YOU. TRUSTEE CURRIE, ANY OTHER QUESTIONS FROM THE AUDIT COMMITTEE? OKAY. THANK YOU. OUR NEXT REPORT IS DALLAS ISD POLICE DEPARTMENT QUARTERMASTER AUDIT.
WE GOT SAM WILSON. GOOD AFTERNOON, TRUSTEES AND SUPERINTENDENT.
MY NAME IS SAM WILSON, AUDIT MANAGER WITH THE OFFICE OF INTERNAL AUDIT.
I'M HERE TO DISCUSS THE QUARTERMASTER UNIT. IN THIS AUDIT, WE LOOKED AT THE PROCESSES AND CONTROLS SURROUNDING THE MANAGEMENT OF THE DALLAS ISD POLICE DEPARTMENT'S QUARTERMASTER UNIT. INCLUDED IN THIS AUDIT WAS A REVIEW OF CURRENT PRACTICES FOR PROCUREMENT, ISSUANCE, AND TRACKING OF QUARTERMASTER ASSETS SUCH AS SAFETY GEAR, BADGES, AND FIREARMS. 1 OBSERVATION WAS NOTED IN THE REPORT. AT A HIGH LEVEL, THE ISSUES IDENTIFIED PRIMARILY STEM FROM THE ABSENCE OF A CENTRALIZED ASSET MANAGEMENT SYSTEM, WHICH HAS RESULTED IN AN INCOMPLETE AND INACCURATE INVENTORY LISTINGS FOR MULTIPLE TYPES OF POLICE EQUIPMENT.
IT ALSO ENCOURAGES INTEGRATING THE TRACKING OF FIREARM QUALIFICATIONS AND INSPECTIONS WITHIN THE SYSTEM TO BETTER MONITOR ALL ISSUED FIREARMS ARE PROPERLY INSPECTED PRIOR TO THE AUDIT. DALLAS ISD PD HAS ALREADY PURCHASED A QUARTERMASTER MANAGEMENT SOFTWARE, AND OIA WILL BE ASSISTING IN AN ADVISORY CAPACITY TO ENSURE AN EFFECTIVE IMPLEMENTATION. I AM HAPPY TO ADDRESS ANY QUESTIONS OR CONCERNS.
THANK YOU. AUDIT COMMITTEE. ANY QUESTIONS? TRUSTEE FOREMAN.
SURE. SO DO WE HAVE ANY IDEA THE TOTAL AMOUNT OF THESE ASSETS? WE DO.AND, WELL, THE CHIEF IS HERE. AFTERNOON, CHIEF.
[00:35:06]
MILLION. IT WOULD BE INTERESTING JUST TO KNOW THE VALUE OF THOSE ASSETS THAT WE HAVEN'T BEEN TRACKING.PROBABLY THE RIGHT WAY. IT'D BE INTERESTING TO KNOW THE VALUE AS YOU GO THROUGH THE AUDIT PROCESS, IF THAT MAKES SENSE. ONCE WE GET THEM IN THE SYSTEM, I'M SURE YOU'RE GOING TO BE PUTTING DOLLAR AMOUNTS, RIGHT? YES, MA'AM. ON THIS NEW SOFTWARE, WE'LL HAVE, WE'LL BE ABLE TO PUT IN WHAT THE PRICE WAS AND SO ON.
OKAY. AND THEN THEY HAVE A DEVALUATION OBVIOUSLY.
YES, MA'AM. YES, MA'AM. OKAY. ALL RIGHT. THANK YOU.
THANK YOU. TRUSTEE FOREMAN. ANY OTHER QUESTIONS? I HAD A JUST A QUICK GENERAL QUESTION. I REMEMBER IN A PRIOR AUDIT CNOMMITTEE NEETING, WE HAD TALKED ABOUT INVENTORY SYSTEM IN GENERAL.
AND I'M CURIOUS HOW THIS SPECIFIC TYPE OF INVENTORY FITS IN OR DOESN'T FIT INTO THAT SYSTEM AND THEN HOW IT FLOWS TO THE FINANCIALS. YES.
IT'LL BE LINKED TO THEIR PERSONNEL RECORDS. WE WILL GET IT LINKED TO THE PURCHASING RECORDS.
AND WE'LL MAKE SURE THAT WE HAVE A COMPLETE LISTING.
DOES THAT ANSWER YOUR QUESTION? JUST JUST CURIOUS KIND OF HOW IT ALL FITS TOGETHER. SO IT'S OUTSIDE OF BECAUSE OF THE SPECIALIZED NATURE OF THE EQUIPMENT AND THE REASONS FOR USING THE EQUIPMENT. ETC. IT'S ITS OWN STANDALONE INVENTORY SYSTEM ALONGSIDE THE OTHER INVENTORY SYSTEMS WE TALK ABOUT, ALL OF WHICH ARE ACCOUNTED FOR THROUGH THE PURCHASES WHICH FLOW TO CHIEF RAMOS.
BUT IT WOULD BE TWO DIFFERENT STANDALONE SYSTEMS, LESS MANUAL, MORE SYSTEMIC AND FLOWING TOGETHER.
EXCELLENT. WONDERFUL. THANK YOU FOR THE DETAIL.
ANY OTHER QUESTIONS? OKAY. WE WILL THEN GO TO THE NEXT REPORT.
THANK YOU GUYS. GO AHEAD. OKAY. SO I'M HERE TO DISCUSS AS WELL THE CONTINUOUS AUDIT OF BOND FUNDED CONSTRUCTION PROJECTS FOR FY 24-25. IN THIS AUDIT, OIA CONTINUES TO SUPPORT CONSTRUCTION SERVICES BY TESTING SAMPLE SELECTIONS OF CONTINGENCY ALLOWANCE EXPENDITURE AUTHORIZATIONS, ALSO KNOWN AS CAEAS APPLICATIONS FOR PAYMENTS AND PROJECT CLOSEOUTS APPROVED FROM JULY 1ST, 2024 TO JUNE 30TH, 2025. NO SYSTEMIC ISSUES REQUIRING MANAGEMENT RESPONSES WERE NOTED.
I CAN ANSWER ANY QUESTIONS. THANK YOU FOR THAT SUMMARY REPORT.
TRUSTEE FOREMAN. IT'S ONE OF MY FAVORITE AREAS.
LET'S GO TO PAGE 4 OF 10 OF THE REPORT. AND I'M JUST CURIOUS.
BUT WE ALSO HAVE PROJECT MANAGEMENT FIRMS. THE DISTRICT ALSO CONTRACTS WITH PROJECT MANAGEMENT FIRMS TO OVERSEE AND MANAGE THE BOND FUNDED CONSTRUCTION PROJECTS. SO WHICH ONE IS IT? I THINK IT'S A COMBINATION. SO IF YOU GO DOWN A COUPLE, IT'LL IT GOES INTO MORE DETAIL ABOUT THE PROJECT MANAGEMENT FIRMS AND OUR UNDERSTANDING OF THE PROCESS OF HOW OF WHAT THE PROJECT NANAGEMENT FIRMS DO VERSUS THE, THE GCS.
BUT I MEAN, BRANT OR MIKE CAN MAYBE SPEAK MORE IN DEPTH TO THAT.
ARE THEY HERE? THEY'RE NOT HERE. SO COULD SOMEBODY JUST MAKE SURE THAT THERE IS A CLARIFICATION? BECAUSE I DO KNOW THAT WE USE PROJECT MANAGEMENT FIRMS TO ACTUALLY MANAGE THESE PROJECTS.
AND THE GCS WOULD LIKE THE GENERAL CONTRACTORS WHO HAD THE BID FOR THE WORK.
SO I'M JUST CURIOUS AS TO OF COURSE, FOR THAT INTERPRETATION CAME FROM.
THEN ON PAGE 6 OF 10. AND I'M BASICALLY TALKING ABOUT THE ITEM THAT TALKS ABOUT THE PUNCH LIST OF OUTSTANDING ITEMS THAT NEED TO BE COMPLETED BEFORE THE PROJECTS IS CONSIDERED FINISHED.
[00:40:08]
BE SOMEONE WHO IS INVOLVED IN THE CONSTRUCTION DEPARTMENT, WORKING WITH THE PRINCIPALS TO MAKE SURE THAT THEY UNDERSTAND EXACTLY WHAT THEY'RE SIGNING OFF ON, IF THAT MAKES SENSE. THAT MAKES SENSE.THAT MAKES SENSE. OKAY. THANK YOU. AND THAT'S IT.
THANK YOU. TRUSTEE FOREMAN. TRUSTEE. CURRIE. THANK YOU.
1 FOLLOW UP TO TRUSTEE FOREMAN. QUESTIONS. AND I'LL CERTAINLY LOOK FORWARD TO HEARING FROM CHIEF ALFORD OR OTHERS TO EXPLAIN, BUT MY DAY JOB IS TO BE A CONSTRUCTION ATTORNEY.
AND SO I KIND OF LIVE IN THIS SPACE A LITTLE BIT.
AND YOU KNOW, MY, MY UNDERSTANDING OF THE DIFFERENCES THAT A PROJECT MANAGER ALMOST WORKS LIKE AN OWNER'S REP WHO YOU KNOW, IS ENGAGED TO MANAGE BOTH THE DESIGN AND THE CONSTRUCTION FROM THE OWNER'S SIDE, WHEREAS A GENERAL CONTRACTOR IS THEN HIRED TO SPECIFICALLY DO THE CONSTRUCTION WORK.
BUT YOU SHOULD NOT TAKE MY WORD FOR IT. WE SHOULD CERTAINLY GET SOME MORE CLARITY FROM THE ADMINISTRATION RATHER THAN RATHER THAN ME. AND SO WE'LL, WE'LL LET THEM DO THAT. AND THEN I JUST, I, I BELIEVE THERE'S SOME LOVELY MAGIC WORDS AT THE END WHERE IT SAYS AUDITORS OBTAIN NO REASONABLE EXCUSE ME, OBTAIN REASONABLE ASSURANCE THAT CONTROLS ARE IN PLACE AND FUNCTIONING AS INTENDED. AS A RESULT, NO FORMAL OBSERVATIONS ARE IDENTIFIED.
IN LAYMAN'S SPEAK, THAT MEANS WE GOT A GOOD, CLEAN AUDIT REPORT, RIGHT? AND THAT'S GREAT NEWS. SO THANK YOU. THANK YOU.
TRUSTEE CURRIE, ANY FURTHER QUESTIONS? THANK YOU.
NEXT REPORT IS CAMPUS BASED CONTROLS AUDIT.
GOOD AFTERNOON TRUSTEES AND SUPERINTENDENT. MY NAME IS RICHARD SIU, AUDIT MANAGER WITH THE OFFICE OF INTERNAL AUDIT, AND I'M HERE TO PRESENT THE CMPUS NASED CONTROLS AUDIT.
ANY AUDITS WITH MORE NOTABLE ISSUES OR PATTERNS REQUIRING MANAGEMENT RESPONSE ARE REPORTED ON SEPARATELY, SUCH AS THE ONE ISSUED FOR NEW TECH HIGH SCHOOL, WHICH WILL BE PRESENTED AFTER THIS AUDIT REPORT.
IN THIS REPORT, IN ADDITION TO CAMPUS SITE VISITS, AUDITORS ANALYZED TRENDS IN CASH VERSUS ONLINE PAYMENTS FOR ACTIVITY FUNDS AND EVALUATED THE MANAGEMENT OF STUDENT DUES AND FEES. AUDITORS NOTED 2 OBSERVATIONS.
THE DISTRICT'S ELECTRONIC PAYMENT PLATFORM IS STILL UNDERUTILIZED FOR ACTIVITY FUND TRANSACTIONS DESPITE PRIOR AUDIT RECOMMENDATION IMPLEMENTATIONS IN FY 2025 ONLY 11% OF $7.4 MILLION IN ACTIVITY FUND COLLECTIONS WERE PROCESSED VIA ELECTRONIC PAYMENTS, WHICH IS RETRACT AFTER CONSIDERING FEEDBACK AND USERS.
THE SECOND OBSERVATION DURING THE ANALYSIS, AUDITORS FOUND STUDENT DUES, FINES AND FEES, WHICH OFTEN MAKE UP FOR HIGHER DOLLAR VALUE OF ACTIVITY FUND PAYMENTS WERE INCONSISTENTLY TRACKED AND REPORTED AMONGST CAMPUSES IN CONJUNCTION WITH THE RECOMMENDATIONS TO IMPROVE THE USE OF THE ONLINE PAYMENT PLATFORM IN OBSERVATION ONE. OIA HAS BEEN RECOMMENDATIONS TO REVAMP PROCESSES FOR CENTRALIZED OVERSIGHT OF STUDENT FEES AND DUES.
THANK YOU. THANK YOU FOR THAT REPORT. AUDIT COMMITTEE.
ANY QUESTIONS? THANK YOU FOR THE THOROUGH REPORT. LOTS OF DETAILS IN IT.
WE'LL THEN MOVE ON TO THE NEXT. OKAY. THE CAMPUS BASED CONTROLS AUDIT FOR NEW TECH HIGH SCHOOL.
AS MENTIONED PRIOR, THIS AUDIT REPORT CONTAINS OBSERVATIONS FOR MORE NOTABLE ISSUES OR PATTERNS DURING A CAMPUS BASED CONTROLS AUDIT ISSUES NOTED WERE PRIMARILY SURROUNDING MANAGEMENT OF CASH HANDLING AND REPORTING FOR ACTIVITY FUNDS.
[00:45:06]
RECOMMENDATIONS WERE MADE TO IMPLEMENT ESTABLISHED CONTROLS TO STRENGTHEN FINANCIAL OVERSIGHT.THANK YOU FOR THE ADDITIONAL REPORT. ANY QUESTIONS FROM THE AUDIT COMMITTEE? THANK YOU. OKAY. THE NEXT AUDIT IS THE STATE OF TEXAS ASSESSMENT OF ACADEMIC READINESS AUDIT.
OIA REVIEWED PROCESSES, CONTROLS, AND SUPPORTING DOCUMENTATION RELATED TO STAR TO DETERMINE IF TEST ADMINISTRATION, TEST SECURITY, AND TRAINING AT THE CAMPUS LEVEL FOLLOWED REQUIREMENTS.
NO OBSERVATIONS OR RECOMMENDATIONS WERE MADE DURING THE REVIEW.
THANK YOU. GLAD TO HEAR THERE WERE NO OBSERVATIONS AND RECOMMENDATIONS IN THAT REVIEW.
TRUSTEES HAVE ANY QUESTIONS? THAT WAS MY COMMENT, WHICH IS THAT'S REALLY GOOD NEWS.
EXCELLENT. THANK YOU SO MUCH. ANY FURTHER DISCUSSION ON THE AUDIT REPORTS? WE HAVE JUST.2024 2025. WE REVIEW THE SUPERINTENDENTS EXPENDITURES TO DETERMINE IF THEY WERE ALLOWABLE AND REASONABLE.
NO OBSERVATIONS OR RECOMMENDATIONS WERE MADE DURING THE REVIEW.
EXCELLENT. AGAIN TO HEAR. NO OBSERVATIONS AND RECOMMENDATIONS. ANY QUESTIONS FROM THE AUDIT COMMITTEE? ALL RIGHT. IN THAT CASE WE WILL CLOSE THE DISCUSSION AND WE WILL VOTE.
SO. ALL THOSE IN FAVOR, CAST YOUR VOTES TO APPROVE THIS BY RAISING YOUR HANDS.
ANY OPPOSED? MOTION PASSES 3-09.
DO I HAVE A MOTION TO SUBMIT THE ANNUAL AUDIT COMMITTEE REPORT FOR FISCAL YEAR 2425 TO THE FULL BOARD? SO MOVED. SECOND. IT'S BEEN MOVED BY TRUSTEE FOREMAN AND SECONDED BY TRUSTEE CURRIE, THAT WE SUBMIT THE ANNUAL AUDIT COMMITTEE REPORT FOR 2425 TO THE FULL BOARD.
IS THERE DISCUSSION? TRUSTEE CURRIE. ALL RIGHT.
WITH NO DISCUSSION. THEN WE'LL CAST OUR VOTES.
ALL IN FAVOR, PLEASE CAST YOUR VOTE BY RAISING YOUR HAND.
ANY OPPOSED? MOTION PASSES 3-0. ALL RIGHT. YOU'VE JUST ADOPTED THE MOTION TO SUBMIT THE ANNUAL AUDIT COMMITTEE REPORT FOR FISCAL YEAR 24-25 TO THE FULL BOARD.
THE TIME IS 4:50 P.M. THIS MEETING IS ADJOURNED.
* This transcript was compiled from uncorrected Closed Captioning.