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[1. Notice and Return]

[00:00:05]

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

PLEASE STAND AND JOIN US FOR A MOMENT OF SILENCE AND REMAIN STANDING FOR THE PLEDGE OF ALLEGIANCE AND A SALUTE TO THE TEXAS FLAG.

[2. Moment of Silence and Pledge of Allegiance]

[3. Acknowledgements]

THE FOLLOWING COMMITTEE MEMBERS ARE IN ATTENDANCE.

DISTRICT ONE LANCE CURRIE.

DISTRICT SIX JOYCE FOREMAN.

AND ALSO IN ATTENDANCE IS OUR NON-VOTING COMMITTEE MEMBER, CHRIS LEWIS.

THANK YOU FOR BEING HERE.

THERE ARE NO OTHER TRUSTEES IN ATTENDANCE, AND OUR DEPUTY SUPERINTENDENT OF STAFF AND RACIAL EQUITY DR.

PAMELA LEAR JOINS US AND I'M SARAH WEINBERG, COMMITTEE CHAIR.

IN ORDER FOR THE BOARD TO HOLD THIS MEETING IN AN EFFECTIVE MANNER, I WANT TO LET IT BE KNOWN THAT THIS MEETING WILL BE CONDUCTED IN AN ORDERLY FASHION AND ASK THE PUBLIC TO ABIDE BY THE RULES OUTLINED IN BOARD POLICY BED LOCAL PERTAINING TO PUBLIC PARTICIPATION.

IT IS A CRIMINAL OFFENSE FOR A PERSON WITH INTENT TO PREVENT OR DISRUPT A LAWFUL MEETING, TO SUBSTANTIALLY OBSTRUCT OR INTERFERE WITH THE ORDINARY CONDUCT OF A MEETING BY PHYSICAL ACTION OR VERBAL UTTERANCE, AND THEREBY CURTAIL THE EXERCISE OF OTHERS FIRST AMENDMENT RIGHTS.

SPEAKERS ARE CAUTIONED THAT WHAT THEY COULD SAY, WHAT THEY SAY, COULD VIOLATE THE RIGHTS OF OTHERS UNDER THE LAW OF DEFAMATION OR INVASION OF PRIVACY.

AND IF THEY'RE UNSURE OF THE LEGAL EFFECT OF THEIR REMARKS, THEY MAY WANT TO SEEK LEGAL ADVICE PRIOR TO THEIR UTTERANCE.

ANY PERSON WHO BECOMES BOISTEROUS, DISRUPTIVE, OR FAILS TO ABIDE BY THE RULES OF THIS ASSEMBLY WHILE ADDRESSING THE BOARD OR WHILE ATTENDING THIS MEETING, SHALL BE ASKED TO LEAVE. FAILURE TO LEAVE WHEN REQUESTED TO DO SO, MAY RESULT IN A PERSON BEING ESCORTED FROM THE MEETING AND SUBJECT TO ARREST.

WE'LL NOW TURN TO WELL FIRST, I WANT TO OPEN THE MEETING BY THANKING EVERYBODY FOR BEING HERE, AND WE'RE GOING TO TURN TO THE PUBLIC FORUM PUBLIC SPEAKERS.

I WAS INFORMED NO ONE SIGNED UP TO SPEAK.

[5. Action Items/Reports]

TURN TO ITEM FIVE ACTION ITEM AND REPORTS.

AND OUR FIRST ORDER OF BUSINESS IS TO CONSIDER AND TAKE POSSIBLE ACTION TO APPOINT NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE, J MANUEL TORRES RODRIGUEZ OR MANNY RODRIGUEZ.

IT'S TIME IN OUR MEETING TO APPOINT A NEW, NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE J MANUEL TORRES RODRIGUEZ, DO I HAVE A MOTION TO APPOINT J MANUEL TORRES RODRIGUEZ AS THE NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE? I MOVE TO APPROVE. SECOND.

IT HAS BEEN MOVED BY TRUSTEE CURRIE AND SECONDED BY TRUSTEE FOREMAN, THAT WE APPOINT MANNY TORRES RODRIGUEZ AS THE NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE.

ALL THOSE IN FAVOR? WELL, IS THERE ANY DISCUSSION? NO DISCUSSION. ALL IN FAVOR, PLEASE CAST YOUR VOTE BY RAISING YOUR HANDS.

AND BY A VOTE OF 3 TO 0, WE HAVE ADOPTED THE MOTION TO APPOINT J MANUEL TORRES RODRIGUEZ AS THE NON-VOTING COMMUNITY ADVISOR TO THE AUDIT COMMITTEE.

WELCOME. THANK YOU FOR BEING HERE [APPLAUSE].

AND JUST A QUICK, QUICK WELCOME AND THANK YOU FOR BEING HERE.

WE HAVE HE'S CPA, A JD.

I THINK HE HAD WORKED WAY BACK WHEN, MAYBE WITH ONE OF OUR TRUSTEES, DAN MICCICHE, AND COMES TO US WITH A WEALTH OF KNOWLEDGE, EXPERIENCE AND ACCREDITATIONS.

SO THANK YOU FOR BEING HERE.

WE APPRECIATE YOUR SERVICE.

YOU ALSO GRADUATED FROM WHAT WAS WHAT'S NOW KNOWN AS BAREFOOT BAREFOOT SANDERS LAW MAGNET.

SO ALSO A PROUD DALLAS ISD GRADUATE.

AND YOU CLERKED FOR HIM AS WELL, IS THAT RIGHT? YEAH. YEAH. SO A WELL DECORATED AND HIGHLY ESTEEMED NEW COMMITTEE MEMBER.

THANK YOU. ALL RIGHT.

[00:05:04]

WE ARE NOW GOING TO MOVE ON TO 5.2 TO CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE MINUTES OF MAY 1ST AND MAY 15TH OF 2024.

DO I HAVE A MOTION TO APPROVE THE MINUTES OF MAY 1ST, 2024 AND MAY 15TH OF 2024? MOVE TO APPROVE.

SECOND. IT'S BEEN MOVED BY TRUSTEE CURRIE AND SECONDED BY TRUSTEE FOREMAN THAT WE ADOPT THE MINUTES OF MAY 1ST, 2024 AND MAY 15TH, 2024. ALL THOSE IN FAVOR, PLEASE CAST YOUR VOTES BY RAISING YOUR HANDS.

BY A VOTE OF 3 TO 0, WE'VE ADOPTED THE MOTION APPROVING THE MINUTES OF MAY 1ST AND MAY 15TH OF 2024.

WE'RE NOW MOVING ON TO AGENDA ITEM 5.3, THE REPORT ON THE DISTRICT FINANCIAL UPDATE BY EDUARDO RAMOS, CFO, FINANCIAL SERVICES.

TAKE IT AWAY. GOOD AFTERNOON.

TRUSTEE WEINBERG, CHIEF LEAR AND TRUSTEES, ARE THERE ANY QUESTIONS ON THE DISTRICT FINANCIAL UPDATE AS PRESENTED? CAN YOU HEAR ME, MR. RAMOS? YES, MA'AM.

OKAY. MY QUESTION IS GOING TO BE ON THE UNASSIGNED FUND BALANCE OR THE FUND BALANCE IN GENERAL.

IT WAS AT THE END OF THE YEAR, IT WAS $1.6 BILLION, AND I SEE A STARK DECREASE.

SO DID WE USE ANY OF THE FUND BALANCE FOR OPERATING EXPENSES OR HOW DID THAT WORK? SO TOTAL REVENUES WERE $1.694.

TOTAL EXPENDITURES WERE $1.862.

RIGHT NOW WE WERE ESTIMATING THE FINAL FUND BALANCE AT THE END OF 23-24 AT $1.038 BILLION.

AND SO THAT IS CURRENTLY WHERE WE STAND THE UNASSIGNED FUND BALANCE AND OF COURSE WE ARE CURRENTLY FINALIZING THE AUDIT.

AND SO WE ARE ESTIMATING THE UNASSIGNED FUND BALANCE AT THE END OF 23-24 AT 660 TO $675 MILLION.

OKAY. IS THERE ANY WAY THAT I CAN GET INFORMATION ON WHAT THE EXPENSES WERE THAT CAME OUT OF THE FUND BALANCE? SO THE OVERALL EXPENDITURES THAT YOU SEE HERE, THAT'S FOR THE CURRENT YEAR.

AND SO THE MONTHLY FINANCIAL REPORTS THAT YOU RECEIVE ON A MONTHLY BASIS IN THE BOARD MEETING, THEY'LL SUMMARIZE EACH OF THE MONTHLY FINANCIAL EXPENDITURES. OKAY.

BUT SINCE WE ARE GOING FROM $1.694 BILLION TO $1.038 BILLION, OVER $600 MILLION IS NOW NOT IN THE FUND BALANCE.

AND I'M TRYING TO GET AN UNDERSTANDING OF WHAT HAPPENED TO THAT $600 MILLION.

SO THERE ARE MONTHLY EXPENDITURES THAT DRAW DOWN ON THAT FUND BALANCE.

AND AGAIN, THE FUND BALANCE CHANGES ON A MONTHLY BASIS.

AND SO AS THERE ARE MONTHLY EXPENDITURES, THAT FUND BALANCE WILL CHANGE MONTHLY.

MAYBE I'M NOT SAYING IT CORRECTLY.

I'D LIKE TO KNOW WHAT THOSE MONTHLY EXPENDITURES ARE.

SO WE CAN GIVE YOU A MONTHLY REPORT THAT SHOWS THAT.

THAT WOULD OFFSET THE $600 MILLION.

YES. OKAY. THANK YOU.

MR. RAMOS, I JUST WANT TO UNDERSTAND THE MATH, BECAUSE I DON'T HAVE THE FIRST NUMBER.

THE. IT'S NOT THE NUMERATOR.

IT'S WHATEVER. THE ONE YOU YOU'RE SUBTRACTING FROM.

I BELIEVE SHE SAID IT WAS $1.6 BILLION.

IS THAT. NO, HE SAID IT, NOT ME.

WELL, I'M TRYING TO UNDERSTAND THE NUMBERS.

COULD YOU PLEASE EXPLAIN WHAT THE FUND BALANCE WAS AT THE END OF THE 2020? WHAT? I GUESS 2022-2023 SCHOOL YEAR.

AND NOW THE END OF THE 2023-2024 SCHOOL YEAR.

DO YOU HAVE THAT WITH YOU? SO THE THE FUND BALANCE THAT WE ARE ESTIMATING AT THE END OF 23-24, WE'RE ESTIMATING $1.038 BILLION.

I'VE GOT THAT. AND SO THAT IS STILL BEING FINALIZED BECAUSE WE'RE IN THE MIDDLE OF AN EXTERNAL AUDIT.

GOT IT. AND SO THE NUMBERS THAT YOU SEE HERE, THESE ARE ESTIMATED REVENUES.

SO THE NUMBER THAT DR.

TRUSTEE FOREMAN REFERRED TO THE $1.694 THAT'S A REVENUE NUMBER.

OH OKAY.

THAT'S NOT A FUND BALANCE NUMBER.

SO WHAT WAS THE FUND BALANCE NUMBER AT THE END OF THE PREVIOUS YEAR? IF YOU KNOW, IF YOU HAVE THAT IN FRONT OF YOU.

THAT'S THE $1.038 BILLION.

AND I DON'T MEAN 23-24 I MEAN THE YEAR PRIOR TO 2023-24 SO 22-23.

TRYING TO SEE HOW OUR FUND BALANCE CHANGED.

[00:10:03]

I GOT YOU. SO I DON'T HAVE THAT NUMBER, BUT I CAN GET THAT FOR YOU.

I JUST I DON'T I DID NOT REMEMBER IT BEING $600 MILLION.

I WANT TO MAKE SURE IT'S NOT THAT MUCH.

THE UNASSIGNED FUND BALANCE.

I DO KNOW IT WAS $660 MILLION AT THE END OF 22-23.

AND SO RIGHT NOW WE'RE WE ARE ESTIMATING AT THE END OF 23-24 BETWEEN 660 TO $675 MILLION.

OKAY. AND THEN THE DECREASE BETWEEN THOSE NUMBERS AND WHAT WE'RE SEEING IS UNASSIGNED FUND BALANCE ON THIS SHEET IS OUR PROJECTION OF HOW WE WILL OVERSPEND OUR REVENUE AT THE END OF THIS YEAR, ASSUMING, YOU KNOW, THERE'S A LOT OF ASSUMPTIONS THAT GO INTO WHAT THE EXPENSES WILL BE AT THE END OF THE YEAR, BUT THIS IS MAKING ALL OF THOSE ASSUMPTIONS IN IS THAT CORRECT? CORRECT. WITH THE ASSUMPTION THAT WE WOULD END WITH $187 MILLION DEFICIT, WHICH WE USUALLY END BETTER THAN PROJECTIONS.

GOT IT. THANK YOU.

ANY FURTHER QUESTIONS? MR. LEWIS? OKAY.

OKAY. EXCUSE ME. AND PLEASE EXCUSE MY IGNORANCE IF I DON'T UNDERSTAND, BUT LOOKING AT THE CHANGE IN CURRENT BUDGET FOR THE BUDGET AMENDMENT PROPOSED FOR SEPTEMBER 2024, I SEE UNDER THE EXPENDITURE THE SEVERAL ITEMS THAT MAKE UP THE $9.5 THAT SAYS CARRYOVER FROM 23-24.

WERE THESE NOT EXPENDITURES THAT WERE REASONABLY KNOWN AT THE TIME THE ORIGINAL BUDGET WAS PRESENTED? THAT'S A GREAT QUESTION.

SO THESE THE $9.5 MILLION THAT YOU SEE THERE THAT IS WHAT WE CALL THE PURCHASE ORDER ROLLOVER.

AND SO AT THE END OF EVERY FISCAL YEAR, WE HAVE THE DISTRICT ORDERS, MERCHANDISE AND PRODUCTS.

AND SO WE KNOW THAT BY THE TIME WE REACH JUNE 30TH, NOT ALL OF THOSE PRODUCTS ARE GOING TO ARRIVE OR ALL OF THE SERVICES WILL BE PERFORMED.

SO WE HAVE TO CARRY THAT INTO THE NEXT FISCAL YEAR.

AND SO WE PUT THAT IN ASSIGNED FUND BALANCE, THAT'S PART OF OUR ASSIGNED FUND BALANCE.

AND SO WHEN WE START THE NEXT FISCAL YEAR THEN WE REMOVE THAT FROM ASSIGNED FUND BALANCE INTO THE BUDGET.

SO THAT'S WHY WHEN YOU LOOK AT ACROSS ON THE LEFT HAND SIDE, YOU'LL SEE A SIGN FUND BALANCE AND THEN YOU'LL SEE THAT $9.5 MILLION TOTAL.

AND SO THAT'S HOW WE ACCOUNT FOR IT ON THE ACCOUNTING SIDE.

DO WE HAVE ANY OTHER QUESTIONS? I HAVE A QUICK QUESTION.

THANK YOU FOR BEING HERE AND FOR PREPARING THIS.

CAN YOU WALK US THROUGH JUST GENERALLY NOT SPECIFICALLY, BUT GENERALLY WHAT MAKES UP THE ASSIGNED FUND BALANCE.

SO THE ASSIGNED FUND BALANCE, WE'VE GOT SEVERAL FACTORS THAT DO MAKE THAT UP.

PART OF THAT IS WE CALL LET ME GET THE EXACT TITLES.

SO WE, WE LABEL SOMETHING THAT'S CALLED POST ESSER PROJECTS.

AND SO WE KNEW THAT ONCE OUR ESSER FUNDING ENDED, WE WOULD, AS A DISTRICT, POTENTIALLY WANT TO MOVE FORWARD WITH SOME OF THOSE PROJECTS.

SO WE DID RESERVE FUNDING FOR THAT PURPOSE.

SO WE HAVE SOME FUNDS RESERVED FOR THAT PURPOSE.

WE ALSO HAVE WHAT'S CALLED QSCB NOTES, AS PART OF A PROGRAM THAT ALLOWS US TO EARN INTEREST FROM BONDS THAT WE SOLD. WE ALSO HAVE THE PO ROLLOVER, THAT'S $9.5 MILLION THAT YOU JUST SAW.

AND THEN WE HAVE CAPITAL PROJECTS THAT WE ALSO WORK INTO THAT ASSIGNED FUND BALANCE.

GREAT. AND SO THAT TOTALS AN ESTIMATED $354 MILLION.

THANK YOU. SO YOU SAID WE HAVE CAPITAL PROJECTS THAT ROLLED INTO THE FUND BALANCE.

THE ASSIGNED FUND BALANCE.

ASSIGNED FUND BALANCE. CAN YOU IDENTIFY THOSE PROJECTS? SO THOSE ARE STILL BEING IDENTIFIED.

AND SO WE WILL BE ABLE TO LIST THOSE.

SO THEY'RE STILL BEING IDENTIFIED BUT THEY'RE IN THE FUND BALANCE.

IN ASSIGNED FUND BALANCE, IN ASSIGNED FUND BALANCE.

SO IS THAT JUST A HOLDING SPOT FOR MONEY THAT YOU DON'T HAVE PROJECTS FOR YET.

SOME WILL BE IDENTIFIED IN THE FUTURE.

AND SO THERE IS A TURF PROJECT THAT HAS BEEN IDENTIFIED.

AND THERE WILL BE OTHER PROJECTS.

THOSE ARE MOVED FROM THE ESSER FUNDING AS FAR AS PART OF THE ASSIGNED FUND BALANCE.

SO. TURF. LIKE DIRT TURF.

TURF TURF.

TURF TURF. TURF TURF.

YEAH. SO I GUESS MY NEXT QUESTION, DEPUTY SUPERINTENDENT, IS WHEN ARE THESE PROJECTS BEEN APPROVED BY?

[00:15:04]

OH, THERE HE IS.

HI, DAVID.

SO MAYBE I CAN ASK YOU.

SURE. SO THOSE TURFS.

SO THE BOND APPROVED.

AND THIS IS A BOND. THIS IS GENERAL, RIGHT.

BUT I'M JUST GIVING YOU A LITTLE BACKGROUND.

I JUST NEED THE GENERAL.

OKAY, SO THE TURF IS AT THE CENTRAL SITES BECAUSE I CAN'T USE BOND FUNDS AT THE CENTRAL SITES.

SO THE TURF, IF YOU GO SO LIKE LOWE'S, FORESTER WILMER-HUTCHINS SPRAGUE AND EVERY TEN YEARS I HAVE TO CHANGE THE TURF, NOT THE WHOLE UNDERNEATH IT, JUST THE TURF PORTION.

SO IF YOU GO TO SOME OF THE SITES, YOU'LL SEE THE NEW LOGOS.

AND IF YOU GO TO THE SOME SITES, YOU'LL SEE THAT OLD DALLAS LOGO.

THOSE ARE THE ONES I HAVE TO CHANGE OUT.

AND I'VE BEEN DOING ONE A YEAR AT THE END OF EVERY YEAR.

DID THE BOARD VOTE TO SET ASIDE DOLLARS FOR THAT? I DON'T KNOW THAT ANSWER.

THAT WOULD BE IMPORTANT TO ME, PARTICULARLY IF YOU'RE IF YOU'RE RESERVING FUNDS FROM THE FUND BALANCE, IT WOULD BE EXTREMELY IMPORTANT TO KNOW THAT THE BOARD HAS AGREED THAT THAT IS IS EXACTLY THE WAY WE WANT TO GO.

I'M NOT SAYING IT'S RIGHT OR WRONG OR GOOD OR BAD, BUT I JUST DON'T LIKE SURPRISES.

THANK YOU. SO THERE'S THERE'S ONE MORE PROJECT AT THE CENTRAL I KNOW, I'M SORRY, BUT BUT I DO WANT THE BOARD TO TO BE AWARE THAT NOT ONLY THE TURF, BUT THE SCOREBOARDS.

SO, LIKE THOSE BIG VIDEO BOARDS, I'VE BEEN DOING ONE A YEAR.

AND I PLAN THAT THERE'S LIKE FOUR MORE THAT HAVE TO BE DONE.

SO DO YOU KNOW THE TOTAL AMOUNT THAT WE'VE SET ASIDE BASED ON THAT? SO MY ESTIMATE ON THOSE COMES IN RIGHT UNDER $4 MILLION FOR THE LAST FOUR.

AND AND THE TURF, I WANT TO SAY THE TURF IS ABOUT $475 A YEAR.

$475,000 A YEAR FOR ONE.

FOR ONE. YES.

AND WE'RE TALKING ABOUT HOW MANY? I THINK THERE'S FOUR LEFT, BUT I'VE BEEN DOING ONE A YEAR.

SO DO ME A FAVOR.

COULD YOU GET THAT INFORMATION TO THE BOARD REGARDING THAT PARTICULAR ISSUE SO WE'LL HAVE A CLEAR UNDERSTANDING.

YES, MA'AM. THANK YOU SO MUCH.

THANK YOU. TRUSTEE FOREMAN ANY MORE QUESTIONS? I ACTUALLY HAVE A QUESTION FOR MR. BATES, JUST JUST FROM A LEARNING PERSPECTIVE.

SO IS IS THAT EXPENDITURE APPROVED? BECAUSE THESE ARE OPERATING FUNDS DURING THE GENERAL BUDGETING PROCESS THAT WE GO THROUGH.

IS THAT WHERE WE APPROVE THAT? SO NO, IT'S NOT IN MY ANNUAL OPERATING BUDGET.

WE TYPICALLY TOWARDS THE END OF EVERY YEAR, THERE'S MONEY THAT FALLS TO THE BOTTOM LINE FROM THE ANNUAL OPERATING BUDGET.

AND THAT'S WHERE WE TRY TO TAP.

AND THAT'S WHERE [INAUDIBLE] AND SAY, CAN I GET A VIDEO SCOREBOARD HERE? AND WE'VE BEEN DOING ONE A YEAR AND NOW I HAVE FOUR LEFT.

AND THEN SAME THING WITH THE TURF.

SO THE BOARD APPROVAL COMES WHEN THE ACTUAL EXPENDITURE COMES BEFORE THE BOARD.

SO ANY EXPENDITURE OVER A CERTAIN AMOUNT HAS TO COME BEFORE THE BOARD OF TRUSTEES.

AND SO THAT'S WHEN THEY VOTE ON IT AND THE EXPENDITURE IS EITHER PASSED OR NOT PASSED.

SO AT SOME POINT WE THE BOARD HAS TO VOTE, HAS TO HAVE VOTED WHEN WE'RE PUTTING IN THIS TURF OR PUTTING IN THESE.

THAT'S CORRECT. SO THE DISTRICT ADMINISTRATION CAN PLAN FOR ANY TYPE OF EXPENDITURE.

BUT THE THE BOARD HAS TO OFFICIALLY VOTE ON THAT EXPENDITURE TO TAKE PLACE BEFORE WE CAN MOVE FORWARD WITH IT.

AND MY LAST QUESTION IS JUST THE PHRASE FALLING TO THE BOTTOM LINE.

HELP THE LAYMAN WHO DOESN'T LOOK AT THAT ON A REGULAR BASIS.

WHAT DOES THAT MEAN? SO AS FAR AS OUR OVERALL BUDGET ANYTIME THAT WE PROJECT A BUDGET, WE HAVE REVENUES AND EXPENSES.

WHENEVER WE END THE YEAR ABOVE WHAT WE PROJECTED, THEN THAT GOES INTO FUND BALANCE.

AND WHEN WE DO BETTER THAN PROJECTED, THEN WE MAY MOVE FORWARD WITH CERTAIN PROJECTS THAT WE HAD TO PUT ON HOLD.

GOT IT. ALL RIGHT. THANK YOU.

SO IN THE LAST TWO YEARS, I WOULD SAY THE DISTRICT DID NOT DO BETTER THAN PROJECTED.

IS THAT A CORRECT ASSUMPTION? LAST, THIS PAST YEAR, WE DID DO BETTER THAN PROJECTED.

WE DID DO BETTER THAN PROJECTED.

SO THERE WAS ADDITIONAL REVENUE GOING INTO THE FUND BALANCE.

THAT'S CORRECT. OKAY.

CAN YOU SHARE THAT INFORMATION WITH ME? IT IS IN THE TRUSTEE TRACKER.

THE MOST RECENT TRUSTEE TRACKER.

WHEN WE SENT THE FUND BALANCE, IT DOES SHOW THAT WE DID DO BETTER THAN PROJECTED.

I SEE THE TRUSTEE TRACKER SOME SOME ITEMS I DON'T LOOK AT.

OTHER ITEMS I DO LOOK AT.

SO JUST REAL.

AND YOU DON'T HAVE TO EXPLAIN IT NOW, BUT COULD YOU SEND THAT HAVE SOMEONE TO SEND THAT TO MY EMAIL PLEASE? YES. THANK YOU. ALL RIGHT.

[00:20:04]

THANK YOU. THANK YOU, CHIEF BATES.

THANK YOU, CHIEF RAMOS. APPRECIATE YOUR INSIGHTS.

WE WILL NOW MOVE ON TO ITEM 5.4, THE ANNUAL AUDIT COMMITTEE REPORT FOR 23-24.

WELCOME, CHIEF RUBEL.

TRUSTEES DR.

LEAR, THANKS FOR COMING TODAY.

I'D LIKE TO PRESENT OR I COMPILED THIS REPORT.

ANNUAL AUDIT COMMITTEE REPORT FOR THE COMMITTEE REQUIRED BY BDB EXHIBIT.

IT'S PREPARED IN A IN A FORMAT CONSISTENT WITH PRIOR YEARS.

IT ENCAPSULATES ENCAPSULATES THE ACTIVITIES OF THE AUDIT COMMITTEE.

THE THE AUDIT COMMITTEE MEETINGS THAT WERE HELD, THE MINUTES ARE ATTACHED, ATTENDANCE AND A VARIETY OF OTHER ITEMS INCLUDED IN THIS REPORT. AND I WOULD SUBMIT THIS TO THE COMMITTEE FOR THEIR REVIEW.

AND THERE IS A REQUIREMENT THAT THIS THEN IS FORWARDED TO THE FULL BOARD.

I'LL BE GLAD TO ANSWER ANY QUESTIONS.

DOES ANYBODY HAVE ANY QUESTIONS ON THE ANNUAL REPORT? NO QUESTIONS.

THERE'LL BE SOME LATER, I'M SURE.

I KNOW, YOU KNOW ME.

ANYBODY ELSE? SO DO WE NEED TO TAKE A VOTE ON THIS TO MOVE IT FORWARD? SO IT'S NOT LISTED AS AN ACTION ITEM TO VOTE ON.

IT SHOULD HAVE BEEN, BUT I WAS NOT AWARE THAT IT NEEDED TO BE MOVED ON FORWARD TO THE FULL BOARD ADVISED OF THAT.

THE RECOMMENDATION IS TO TAKE IT TO THE FULL BOARD.

IT SHOULD HAVE BEEN AN ACTION ITEM POSTED FOR THAT.

ALRIGHTY. WE'LL MAKE A NOTE.

IS THERE ANY REASON WE CAN'T TAKE IT TO THE BOARD WITHOUT A VOTE? ALL RIGHT. MOVING ON TO ITEM 5.5, THE OFFICE OF INTERNAL AUDIT ANNUAL REPORT FOR FISCAL YEAR 23-24.

THANK YOU, TRUSTEE WEINBERG.

WE PREPARED THIS IN THE DEPARTMENT FOR INFORMATIONAL PURPOSES TO THE COMMITTEE.

I THINK IT HIGHLIGHTS THE ACTIVITIES OF THE TEAM, GIVES MY TEAM CREDIT FOR A LOT OF WORK, INCREDIBLE AMOUNT OF WORK THAT GOES INTO A FULL YEAR OF AUDITING, REPORTING OUT TO THE COMMITTEES, ETC.

YOU'LL SEE SOME KEY PERFORMANCE MEASURES, SOME IMPACTS LISTED IN HERE.

YOU KNOW HOW WE'VE ASSESSED GOALS AND PERFORMANCE MEASURES INCLUDED, AND I HOPE IT IS INFORMATIVE.

IT'S NOT REQUIRED TO BE VOTED ON OR ACCEPTED, BUT I PROVIDE THIS FOR INFORMATIONAL PURPOSES EACH YEAR.

BE GLAD TO ANSWER ANY QUESTIONS.

TRUSTEE FOREMAN. CHIEF RUBEL DO WE HAVE A COPY OF THE TRUANCY AUDIT? I'M NOT SURE I HAVE A COPY OF IT.

I'M SORRY. WHICH ONE? THE TRUANCY.

I WILL GET YOU ONE.

CAN YOU GET ME ONE? YES, MA'AM.

AND WE POST THEM ONLINE JUST FOR YOUR REFERENCE.

ONCE THEY'VE BEEN ACCEPTED BY THE COMMITTEE, THEY'RE POSTED, BUT I'LL EMAIL IT DIRECTLY.

THANK YOU. YES, MA'AM.

THANK YOU FOR THIS INFORMATION.

IT'S HELPFUL TO SEE KIND OF ALL THE WORK THAT YOU AND YOUR TEAM DO THROUGHOUT THE YEAR TO ASSESS AND MITIGATE RISK AND REPORT ON IT.

SO THANK YOU FOR THAT.

AND WE WILL NOW, UNLESS THERE'S ANY FURTHER QUESTIONS, MOVE FORWARD TO THE OFFICE OF INTERNAL AUDIT FISCAL YEAR 24-25 STRATEGIC PLAN, ITEM 5.6 ON THE AGENDA.

THANK YOU, TRUSTEE WEINBERG.

SO NEW INTERNAL AUDIT STANDARDS THAT WE ADOPTED LAST MAY IN THE LAST COMMITTEE MEETING DOES HAVE A REQUIREMENT TO DEVELOP A STRATEGIC PLAN. SO WE'D HAD ONE A LITTLE BIT LESS COMPREHENSIVE THAN THIS.

WE WANTED TO WORK ON THIS OVER THE SUMMER.

AND WE PRESENT THIS FOR FOR YOUR REVIEW AND AND QUESTIONS IF YOU HAVE IT.

WHAT WHAT I THINK IS IMPORTANT WITH THIS PLAN IS THAT ONE HELPS US MEET THE REQUIREMENTS OF THE NEW STANDARDS.

[00:25:03]

BUT MOST IMPORTANTLY, WE FEEL IT'S ALIGNING OUR WORK WITH THE EFFORTS OF THE DISTRICT TO BE A GREAT URBAN, YOU KNOW, SCHOOL DISTRICT.

WE'VE INCLUDED YOUR CORE VALUE INFORMATION THAT I THINK YOU'VE SEEN ACROSS THE DISTRICT AND THEN OTHER STRATEGIC GOALS THAT OBVIOUSLY ARE HIGH LEVEL, BUT HELP US FOCUS AND OUR OVERALL MISSION TO THAT OF THE SCHOOL DISTRICT.

WE WE WANT TO BE A TRUSTED PARTNER IN THAT RELATIONSHIP.

AND I THINK THIS KIND OF SHOWS WHERE THOSE ALIGNMENTS AND CONNECTIONS ARE.

I'LL BE GLAD TO ANSWER ANY QUESTIONS.

TRUSTEE FOREMAN.

NO. GIVE EVERYBODY A SECOND TO JUST TAKE A SECOND LOOK AT IT.

WHILE WE DO THAT, I JUST WANT TO SAY THANK YOU.

YOUR MISSION STATEMENT TO SAFEGUARD AND ENHANCE THE DISTRICT'S ABILITY TO EDUCATE FOR SUCCESS BY PROVIDING RISK BASED AND OBJECTIVE ASSURANCE ADVICE AND INSIGHT IS INSIGHTFUL.

THANK YOU. AND THAT THAT LANGUAGE IS SOME OF THE NEW LANGUAGE FROM MY STANDARDS WHERE IT USED TO SAY CONSULTING NOW IT SAYS ADVISORY AND THAT'S WHERE WE GET ADVICE.

GREAT. ALL RIGHT.

ANY QUESTIONS? IT'S VERY THOROUGH.

THANK YOU. WE'LL MOVE ON TO ITEM 5.7 TO CONSIDER AND TAKE POSSIBLE ACTION TO ACCEPT AND MAKE FINAL THE INTERNAL AUDIT REPORTS.

DO I HAVE A MOTION TO ACCEPT AND MAKE FINAL THE INTERNAL AUDIT REPORTS? SO MOVED. SECOND.

IT'S BEEN MOVED BY TRUSTEE CURRIE AND SECONDED BY TRUSTEE FOREMAN THAT WE ACCEPT AND MAKE FINAL INTERNAL AUDIT REPORTS.

DO WE HAVE ANY DISCUSSION? WE'D LIKE TO GO THROUGH THESE TRUSTEE WEINBERG, IF THAT'S OKAY.

WE'LL START WITH ENVIRONMENTAL HEALTH AND SAFETY.

GOOD AFTERNOON TRUSTEES SUPERINTENDENT DEPUTY SUPERINTENDENT.

MY NAME IS SAM WILSON AUDIT MANAGER WITH THE OFFICE OF INTERNAL AUDIT.

I'M HERE TO DISCUSS ENVIRONMENTAL HEALTH AND SAFETY.

THE ENVIRONMENTAL HEALTH AND SAFETY DEPARTMENT MANAGES THE DISTRICT'S COMPLIANCE WITH VARIOUS FEDERAL, STATE AND LOCAL ENVIRONMENTAL REGULATORY REQUIREMENTS.

BEFORE I GET INTO WHAT WAS FOUND DURING OUR AUDIT, I'D LIKE TO TAKE A MOMENT TO HIGHLIGHT SOME OF THE ACCOMPLISHMENTS OF EHS. OVER THE PAST FIVE YEARS, THIS DEPARTMENT HAS BEEN INTEGRAL IN SUPPORTING THE DISTRICT THROUGH SOME EXTREMELY DISRUPTIVE EVENTS.

FROM ASSISTING IN THE CLEANUP NECESSARY AFTER THE 2019 TORNADO.

THE WINTER STORM OF 2021.

THE FLOODING IN 2022 TO THEIR SANITARY SANITATION EFFORTS THROUGHOUT THE COVID EPIDEMIC.

EHS LED BY DARRELL DANIELS, HAS PROVEN ITSELF TIME AND AGAIN TO BE A RELIANT AND IMPACTFUL RESOURCE FOR DALLAS ISD.

AS FOR OUR AUDIT, THE PRIMARY AREAS WE LOOKED AT WERE ASBESTOS MANAGEMENT, INDOOR AIR QUALITY, WATER QUALITY, AND STORMWATER MANAGEMENT.

WE DID IDENTIFY SOME OPPORTUNITIES FOR IMPROVEMENT, PRIMARILY FOR ASBESTOS MANAGEMENT.

TO PROVIDE SOME BACKGROUND IN 1986, WHEN THE EPA CREATED THE ASBESTOS HAZARD EMERGENCY RESPONSE ACT, EHS WITH THE HELP OF CONSULTANTS IDENTIFIED AND CATEGORIZED ALL DISTRICT LOCATIONS AT THE TIME THAT HAD ASBESTOS CONTAINING MATERIALS.

SINCE THEN, THE FOCUS HAS BEEN TO REMOVE HIGH RISK ASBESTOS CONTAINING MATERIALS AND CONTINUE MONITORING AREAS THAT HAVE NOT YET BEEN ABATED.

ALTHOUGH ASBESTOS CONTAINING MATERIALS ARE LESS USED LESS FREQUENTLY, THE EPA STILL REQUIRES LOCAL EDUCATION AGENCIES TO HAVE ASBESTOS MANAGEMENT PLANS FOR EVERY CAMPUS AND FACILITY, EVEN IF THERE IS NO KNOWN ASBESTOS.

FOR LOCATIONS WHERE THERE IS NO KNOWN ASBESTOS, PERIODIC SURVEYS AND TRIENNIAL TRIENNIAL INSPECTIONS MUST BE CONDUCTED.

DURING THE AUDIT OIA FOUND SEVERAL OF THE ASBESTOS PLANS HAVE NOT BEEN UPDATED FOR CONSTRUCTION ACTIVITIES SUCH AS RENOVATIONS AND ABATEMENTS, AND PLANS HAVE NOT BEEN CREATED FOR NEWLY ACQUIRED OR CONSTRUCTED BUILDINGS.

ADDITIONALLY, OIA FOUND SOME LOCATIONS HAVE NOT HAD THEIR SURVEYS OR INSPECTIONS CONDUCTED WITHIN THE REQUIRED TIME FRAME.

OIA FIRST RECOMMENDS RESOURCES BE ALLOCATED TO CREATING AND UPDATING ASBESTOS MANAGEMENT PLANS, AND CONDUCTING INSPECTIONS FOR THE BACKLOGGED LOCATIONS TO IMPROVE THE PROCESS GOING FORWARD.

OIA RECOMMENDS EHSU SOFTWARE TO MORE EFFECTIVELY AND EFFICIENTLY MANAGE ASBESTOS PLANS, SURVEYS AND RE INSPECTIONS.

DURING THE AUDIT, OIA FOUND THAT TASB OFFERS THE SOFTWARE FOR MANAGING ASBESTOS SPECIFICALLY TAILORED TO TEXAS SCHOOL DISTRICT REQUIREMENTS, AND THE SOFTWARE IS FREE TO

[00:30:09]

MEMBERS. OIA ALSO LOOKED AT STORM WATER REQUIREMENTS, AND NOTED THAT THE DISTRICT HAS VARIOUS FACILITIES THAT FALL UNDER THE TCEQ REQUIREMENTS.

SOME OF THE FACILITIES, SUCH AS THE DISTRICT'S BUS BARNS, HAVE NOT YET BEEN ASSESSED TO DETERMINE IF A STORMWATER MANAGEMENT PLAN AND PERMIT ARE NEEDED, AS THIS IS A SPECIALIZED AREA OIA IS RECOMMENDED THAT EHS ENGAGE WITH CONSULTANTS TO ASSIST IN ASSESSING QUALIFYING SITES AND DETERMINING WHICH ACTIONS TO TAKE TO BE COMPLIANT WITH STORMWATER REQUIREMENTS.

I'M AVAILABLE FOR ANY QUESTIONS YOU MIGHT HAVE.

THANK YOU. TRUSTEE FOREMAN.

YES. I'M ON PAGE 9 OF 21.

AND MY CONCERN IS LOOKING AT C, IT PRETTY MUCH SAYS YOU'LL USE THE NEW SYSTEM WITH THE NEW SOFTWARE, WITH NEW NEW PROJECTS OR OR RENOVATION.

SO OFTEN WE HEAR THAT THERE COULD BE ASBESTOS IN SOME OF OUR OLDER SCHOOLS.

HOW DOES THIS HELP THOSE SCHOOLS? I'LL DEFER TO DR.

BARRON. CHIEF BATES.

HI, TRUSTEE. THANK YOU.

I'M GOING TO INTRODUCE DR.

BEAR. HE'S GOING TO HE'S GOING TO GO OVER THE FINDINGS.

IS HE AN EMPLOYEE OR WHAT? YES. DR. BEAR IS THE EXECUTIVE DIRECTOR OF MAINTENANCE AND FACILITY SERVICES.

THANK YOU. AND IS IN CHARGE OF THE EHS DEPARTMENT.

THANK YOU. YES, MA'AM.

HI. GOOD AFTERNOON.

TRUSTEES. DR. LEAR.

SO THE QUESTION REGARDING THE USE OF THE THE NEW PLATFORM OR THE PLATFORM FROM TASB.

THE PLAN IS TO SHIFT ALL OF OUR PAPER DOCUMENTS OVER AND TRACK THEM IN THE TASB DOCUMENT SO ALL THE SURVEYS, THE UPDATES, CONSTRUCTION SERVICES AND OTHERWISE WOULD ALL BE HOUSED IN THAT TASB PLATFORM MOVING FORWARD.

AND SO IT'S NOT JUST THE THE NEW UPDATES OF THE 20 SCHOOLS, BUT ALSO ALL THE CURRENT ONES AS WELL.

EVERY DOCUMENT MOVING FORWARD WOULD BE HOUSED IN THAT PLATFORM TASB OFFERS.

SO I GUESS I'LL ASK THE QUESTION ANOTHER WAY.

MY CONCERN IS NOT AS MUCH ABOUT NEW CONSTRUCTION.

YOU'VE HEARD IT. I HEAR IT FREQUENTLY IN SOME OF OUR OLDER SCHOOLS THAT SOME OF THEM BELIEVE THAT THERE'S ASBESTOS.

SO HOW IS THIS GOING TO HELP MITIGATE THAT PROBLEM? THE SOFTWARE IT WILL CAPTURE, THE SOFTWARE WILL CAPTURE ALL OF THE ASBESTOS THAT WE CURRENTLY HAVE IN THE OLDER BUILDINGS AND MOVING FORWARD, ANY NEW PROJECTS OR NEW BUILDS.

BUT WE REALLY DON'T HAVE TO WORRY ABOUT NEW BUILDS.

I THINK WHAT YEAR WAS IT THAT WE'RE NOT BUILDING EIGHT AND 1985, I THINK.

CORRECT, 86, 86.

BINGO. BUT I STILL HAVE A CONCERN THAT WE CAPTURE WHAT'S HAPPENING IN OUR OLDER SCHOOLS.

WE STILL HEAR.

WE SOME TRUSTEES, MAYBE NOT ALL STILL HEAR ABOUT THE ASBESTOS PROBLEM.

SO I JUST THINK THAT SOMETHING NEEDS TO BE LOOKED AT WHERE THAT'S CONCERNED.

OKAY. YES, MA'AM. THANK YOU.

ARE THERE ANY OTHER QUESTIONS? JUST A THOUGHT.

I WILL AND THIS IS SOMETHING I HAVE TO PROVIDE IF YOU DON'T HAVE IT.

BUT JUST A LITTLE BREAKDOWN ON OBSERVATION, TOO.

SO I'M ON PAGE 10 OF 21 WHERE WE TALK ABOUT THE LOCATIONS THAT DID NOT HAVE SURVEYS COMPLETED TIMELY, OR THE LOCATIONS THAT DID NOT HAVE INSPECTIONS COMPLETED TIMELY. WHAT WERE THE BREAKDOWN BECAUSE I KNOW RE-INSPECTION IT SAYS EVERY THREE YEARS.

SO HOW FAR BEYOND THE THREE YEARS WERE SOME OF THESE BUILDINGS NOT RE-INSPECTED? I DON'T HAVE THAT INFORMATION IN FRONT OF ME, BUT I CAN GET THAT TO YOU.

OKAY. AND TYPICALLY, WHAT IS THE PROCESS FOR RE INSPECTION? HOW LONG DOES THAT TAKE? SO I'M LOOKING AT YOUR RECOMMENDATION.

I MEAN, THE THE ACTION IS SAYING THAT YOU WILL ESTABLISH A TIMELINE TO ADDRESS THE BACKLOG.

WHAT DOES THAT LOOK LIKE FROM, YOU KNOW, TIMING PERSPECTIVE AND A BUDGET PERSPECTIVE? CORRECT. SO IN SPEAKING WITH OUR THIRD PARTY VENDORS THAT WOULD COMPLETE THE INSPECTION, THE THREE YEAR INSPECTIONS OR RE INSPECTIONS WOULD BE ABOUT TWO WEEKS ON AVERAGE PER CAMPUS TO COMPLETE THOSE.

IT DEPENDS ON THE SIZE AND THE SQUARE FOOTAGE THEY'RE WORKING WITH.

OKAY.

TIMELINES FOR THE NEXT TWO YEARS TO GET THOSE [INAUDIBLE] BACK UP AND ACCOMPLISHED.

THANK YOU. ANY OTHER QUESTIONS?

[00:35:05]

ALL RIGHT. THANK YOU.

THANK YOU FOR THE ANSWERS AND THE COMPREHENSIVE REPORT.

NEXT UP, WE HAVE CAMPUS BASED CONTROLS AUDIT AT ROOSEVELT HIGH SCHOOL.

GOOD AFTERNOON, TRUSTEES DEPUTY SUPERINTENDENT, MY NAME IS JONATHAN BRYANT.

I'M AN AUDITOR WITH THE INTERNAL OFFICE OF INTERNAL AUDIT.

EACH YEAR, THE OFFICE OF INTERNAL AUDIT CONDUCTS ROUTINE CAMPUS BASED CONTROL AUDITS AT CAMPUSES IN THE DISTRICT.

THESE AUDITS ALLOW OUR DEPARTMENT AN OPPORTUNITY TO IDENTIFY ISSUES THAT ARE SYSTEMIC, AND ALSO THOSE THAT ARE UNIQUE TO THE CAMPUS UNDER REVIEW.

THE AUDIT COVERS VARIOUS AREAS INCLUDING ACTIVITY FUNDS, PAYROLL, ATTENDANCE FOR CREDIT, CAFETERIA OPERATIONS, AND SAFETY AND SECURITY.

AS NOTED IN OUR REPORT, AUDITORS OBSERVED SEVERAL AREAS OF NONCOMPLIANCE WITH PROCESSES AND PROCEDURES.

SINCE THE AUDIT WAS CONDUCTED THE CAMPUS AND SCHOOL LEADERSHIP HAVE WORKED WITH TO ADDRESS SEVERAL OF THESE ISSUES, INCLUDING REKEYING THE BUILDING REPLACING SOME FRONT OFFICE STAFF MEMBERS.

WORKING WITH STAFF RESPONSIBLE FOR THE ATTENDANCE FOR CREDIT PROGRAM AND REPLACING ACTIVITY FUND SPONSORS, AND AS WELL AS MONITORING ACTIVITY FUNDS TRAINING ON A PERIODIC BASIS. OUR OFFICE WILL FOLLOW UP LATER IN THE YEAR TO VERIFY ISSUES IDENTIFIED HAVE BEEN RESOLVED.

ARE THERE ANY QUESTIONS? TRUSTEE FOREMAN.

YES. SO WHAT WAS THE ISSUE WITH THE ATTENDANCE FOR CREDIT? WE NOTICED THAT HE COULD DEFINITELY ANSWER, BUT I WILL HELP YOU.

[INAUDIBLE] I'M WITH THE INTERNAL AUDIT DEPARTMENT.

SO ATTENDANCE FOR CREDIT.

THEY PUT IN A NEW SYSTEM TO TRACK ALL OF THE ATTENDANCE FOR CREDIT DOCUMENTATION.

AND THE CAMPUS JUST WAS NOT USING THE SYSTEM YET.

SO WE DID, YOU KNOW, KIND OF LOOK TO SEE IF THEY HAD SOME OF THE DOCUMENTATION ON CAMPUS FOR THOSE ISSUES THAT WERE NOTED, JUST TO SEE IF THE KIDS WERE GOING THROUGH THE PROGRAM AND DOCUMENTING CORRECTLY.

AND IT JUST IT DIDN'T IT DIDN'T LOOK LIKE IT WAS BEING DONE.

SO WE JUST AGAIN MADE A RECOMMENDATION, PUT IT IN THE SYSTEM SO THAT THE ATTENDANCE FOR CREDIT GUYS CAN MONITOR IT.

AND WE'LL FOLLOW UP TO MAKE SURE.

SO WE'RE FOLLOWING UP ON THIS IN SIX MONTHS.

YEAH. WE'LL FOLLOW UP ON FOR THIS YEAR TO TEST LIKE THIS YEAR'S ACTIVITY FOR EVERYTHING THAT WAS FOUND.

WE'LL GO OUT THIS YEAR.

OKAY. ALL RIGHT.

THANK YOU. THANK YOU SIR.

QUESTION, ARE THERE ANY OTHER CAMPUSES THAT HAVEN'T ADOPTED THE NEW SYSTEM FOR ATTENDANCE FOR CREDITS? IS THAT SOMETHING THAT YOU CAN LOOK AT HOLISTICALLY TO DETERMINE THE ADOPTION RATE? YEAH, THAT'S A GOOD QUESTION.

AND YES, AGAIN, IT WAS THE FIRST YEAR THAT THEY HAD PUT LIKE FULLY IMPLEMENTED THE SYSTEM.

SO I THINK WE REALLY EXPECT TO SEE THOSE NUMBERS.

YOU KNOW, THE THE USAGE OF IT GO UP.

BUT IT ALWAYS JUST TAKES, YOU KNOW, SOME TRAINING TO GET THAT MANY CAMPUSES, THAT MANY PEOPLE ON BOARD TO UTILIZE A NEW, A NEW SYSTEM.

SO WE'D EXPECT TO SEE THOSE GO UP FOR SURE.

OKAY. THAT'S IT FOR ME.

ANY OTHER QUESTIONS? ALL RIGHT. THANK YOU.

THANK YOU GUYS.

EMPLOYEE BACKGROUND CHECKS IS OUR NEXT AUDIT.

GOOD AFTERNOON, TRUSTEES AND DR.

LEAR. WE REVIEWED THE PROCESSES SURROUNDING THE SCREENING OF NEW APPLICANTS AND ACTIVE EMPLOYEES TO DETERMINE IF THE DISTRICT COMPLIES WITH FEDERAL, STATE, AND POLICY REQUIREMENTS REGARDING EMPLOYEE BACKGROUND CHECKS.

THIS INCLUDED THE FINGERPRINTING FOR EMPLOYEES CRIMINAL BACKGROUND CHECKS THROUGH THE TEXAS DEPARTMENT OF PUBLIC SAFETY FINGERPRINTING DATABASE TEA DO NOT HIRE REGISTRY AND DALLAS ISD DO NOT HIRE LIST.

ARE THERE ANY QUESTIONS? WE HAD WE HAD NO RECOMMENDATIONS.

ALL RIGHT. NO OBSERVATIONS.

NO OBSERVATIONS OR RECOMMENDATIONS WERE IDENTIFIED FOR THIS AUDIT.

I READ HERE. ANY QUESTIONS? THANK YOU. CHIEF ABEL IS HERE FOR YOU.

TRUSTEE FOREMAN.

[00:40:02]

OKAY. STAAR STATE OF TEXAS ASSESSMENTS OF ACADEMIC ACADEMIC READINESS, OR STAAR.

OIA REVIEWED PROCESSES, CONTROLS AND SUPPORT DOCUMENTATION RELATED TO STAAR TO DETERMINE IF TEST ADMINISTRATION, TEST SECURITY, AND TRAINING AT THE CAMPUS LEVEL FOLLOWED REQUIREMENTS. NO RECOMMENDATIONS WERE MADE DURING THE REVIEW.

AND JUST ADD IN A LITTLE BACKGROUND ON THIS.

I'VE BEEN INVOLVED WITH ON CAMPUS OBSERVATION OF THESE STAAR TESTS WHEN THEY'RE BEING DELIVERED FOR 5 OR 6 YEARS NOW, AND AS WE'VE MIGRATED FROM PAPER BASED AND CONTROL PHYSICAL CONTROL OF PAPER BASED TESTS, WHERE THERE WAS A LOT OF RULES AND REGS TO FOLLOW, AND IT THAT'S WHERE WE MIGHT HAVE SEEN SOME ISSUES IN THE PAST.

BUT GOING FORWARD WITH COMPUTER BASED TESTING, I'M NOT SAYING IT'S NOT 100%, BUT IT'S ALMOST GETTING TO THAT POINT NOW COMPUTER BASED TESTING, THOSE ISSUES ARE, YOU KNOW, DON'T EXIST ANYMORE.

AND SO THAT'S PROBABLY ONE OF THE REASONS WE HAVE NO OBSERVATIONS OR RECOMMENDATIONS.

WE'VE BEEN INVOLVED A LONG TIME.

WE'VE GOT A GREAT ORGANIZATION THAT DOES THE TESTING, MONITORS THE TESTING, AND WE GO OUT AND DO OBSERVATIONS ALONG WITH OTHER TEST MONITORS AT EVERY CAMPUS. EXCELLENT.

ANY QUESTIONS? SO JUST A JUST A COMMENT.

I THINK, CHIEF RUBEL, YOU SAID PROBABLY WHAT I WAS GOING TO SAY IS THAT THE DISTRICT HAS PROCESSES IN PLACE TO HANDLE THE MONITORING OF THE TESTING.

THERE'S NO QUESTION ABOUT THAT.

SO I'M SATISFIED.

THANK YOU.

EXCELLENT. THANK YOU TRUSTEE FOREMAN.

TRUSTEE CURRIE. JUST A QUICK QUESTION ON AND THIS IS AGAIN MY FIRST MEETING SO FORGIVE ME IF I'M ASKING A ROOKIE QUESTION, BUT ARE THERE CERTAIN ITEMS LIKE THIS PARTICULAR INTERNAL AUDIT THAT ARE REQUIRED BY TEA OR THE STATE.

AND THUS WE'RE INCLUDING EVERY YEAR OR IS THIS SOMETHING THAT WE ARE DEVELOPING WHEN WE'RE ABOUT TO TURN TO THE AUDIT PLAN AT THE BACK OF THE AGENDA? IT'S NOT REQUIRED THAT WE PARTICIPATE IN IT.

THERE ARE MONITORING REQUIREMENTS THAT TESTING AND MAKE SURE I GET THE DEPARTMENT RIGHT EVALUATION AND ASSESSMENT HAS TO DO. BUT WE'VE PARTNERED WITH THEM OVER THESE NUMBER OF YEARS.

WE FIND THAT IT'S VERY HELPFUL.

WE LEARN A LOT.

WE PROVIDE AN EXTRA SET OF OVERSIGHT.

WE'VE HAD CHALLENGES IN THE PAST YEARS AGO.

BUT I THINK THE DISTRICT'S TAKEN SIGNIFICANT, YOU KNOW, PUT SIGNIFICANT RESOURCES INTO THIS.

WE WANT TO MAKE SURE IT'S DONE RIGHT.

AND I THINK IT OVER THE LAST FEW YEARS, IT CLEARLY SHOWS THAT.

THANK YOU.

ALL RIGHT.

FURTHER QUESTIONS. THANK YOU.

GREAT PROGRAM REVIEW HERE'S AN EXAMPLE OF NOT NOT A REQUIREMENT PER SE BUT OF HIGH INTEREST AND HIGH IMPORTANCE TO THE DISTRICT, ONCE AGAIN BEEN INVOLVED WITH E-RATE PROGRAM AND REVIEW AND AUDITS OVER YOU KNOW, REALLY THE LAST TEN YEARS.

INTERNAL AUDITS BEEN INVOLVED.

SO GO AHEAD, RICHARD. THE E-RATE PROGRAM REVIEW FOR FY 23 AND 24, WE REVIEWED E-RATE PROCESSES AND SUPPORTING DOCUMENTATION TO DETERMINE IF THE DISTRICT SUBMITTED ELIGIBLE EXPENDITURES TO MAXIMIZE E-RATE REIMBURSEMENT.

AND AGAIN, THERE WERE NO RECOMMENDATIONS MADE DURING THE REVIEW.

AND IF I CAN ELABORATE JUST A LITTLE BIT ON IT.

WE'VE DONE FOLLOW UP AND WHAT I CALL THE OFF YEAR.

WE TEND TO DO IT SPRING AND SUMMERTIME.

WE ACTUALLY CONTRACT WITH WHITLEY-PENN, AND THEY'LL BE BRINGING AN E-RATE AUDIT REPORT THAT'S MORE COMPLIANCE ORIENTED ON FILING THE 470 AND 471, LOCATION OF EQUIPMENT, AND SOME OTHER COMPLIANCE STEPS THAT THEY DO.

WHAT WE WANTED TO SHOW HERE AND PROVE UP IS THAT ARE WE IN? ARE WE SET UP TO RECEIVE MAXIMUM REIMBURSEMENT FROM THE PROGRAM? TO DO THAT, YOU HAVE TO GET QUALIFIED BIDS OUT THERE, YOU'VE GOT TO HIRE QUALIFIED VENDORS, YOU'VE GOT TO BUY EQUIPMENT AND INSTALL IT.

AND OUR BUCKET OF MONEY, I THINK IS LISTED IN HERE ABOUT $26 MILLION.

SINCE WE'RE IN THE MIDDLE OF THIS SIX YEAR FUNDING PERIOD, WE WON'T KNOW TILL ANOTHER YEAR OR YEAR AND A HALF FROM NOW HAVE WE GOTTEN ALL $26 MILLION.

I HOPE YOU ALL AGREE THAT'S A GOOD IDEA TO GET ALL $26 MILLION THEY'RE GOING TO GIVE US, REIMBURSE IT AT 85% FOR EQUIPMENT AND 90% FOR LINE CHARGES.

WE WANT TO MAXIMIZE THAT EFFORT.

SO I THINK IT'S A DIFFERENT LOOK AT THIS PROGRAM WE'RE ON PATH TO RECEIVE MAXIMUM.

I SAY WE'RE IN GOOD SHAPE.

BUT WE WILL ALSO VERIFY A YEAR OR WE CONTINUED ON THIS PATH.

[00:45:04]

AND IN TWO YEARS, WHEN THAT PROGRAM PERIOD IS OVER AND WE START A NEW PROGRAM PERIOD THAT WE'RE SET UP TO MAXIMIZE THOSE DOLLARS IMPORTANT TO THE SCHOOL DISTRICT.

THANK YOU. YES, THIS IS REALLY IMPORTANT.

ANY QUESTIONS? WHO WORKS TOGETHER TO MAKE SURE THAT THAT THIS IS FULLY GOTTEN ALL THE, ALL THE MONEY WE'RE ELIGIBLE FOR IS WHICH TEAM MEMBERS.

CHIEF BRINKMAN OVERALL, HE HAS AN E-RATE AREA THAT WORKS VERY, VERY CLOSELY WITH THIS.

I BELIEVE. COULD YOU SIT DOWN? NO, NO. HE'S NOT GOING TO GIVE ME HIS ALLERGIES, I DON'T THINK, BUT I'LL LET HIM EXPLAIN.

SO WE WE WE HAVE WORKED IN CLOSE CONJUNCTION WITH THE PROCUREMENT OFFICE, SO WE HAVE AN E-RATE DEPARTMENT WITHIN EDUCATIONAL TECHNOLOGY.

WE WORK CLOSELY WITH THE PROCUREMENT DEPARTMENT, AND AS OF LAST YEAR, WE BROUGHT IN AN OUTSIDE CONSULTANT TO HELP US AND KIND OF OVERSEE THE PROGRAM, E-RATE CENTRAL AND THEY'VE BEEN DOING THIS WORK FOR FOR AS LONG AS I'VE KNOWN ABOUT IT.

SO REALLY, THOSE THREE ENTITIES WORK TOGETHER TO MAKE SURE THAT WE'RE ON TRACK TO MAXIMIZING OUR DOLLARS.

GREAT. THANK YOU.

THANK YOU. LAST ONE.

OKAY. LAST ONE IS THE REVIEW OF SUPERINTENDENT EXPENDITURES FOR FY 23 AND 24.

WE REVIEWED THE SUPERINTENDENTS EXPENDITURES TO DETERMINE IF THEY WERE ALLOWABLE AND REASONABLE.

WE USUALLY DO THIS ON A QUARTERLY BASIS, AND THE EXPENSES ARE PRESENTED ON A QUARTERLY BASIS TO THE FULL BOARD.

SO BEFORE IT GOES TO THE FULL BOARD, WE ACTUALLY LOOK AT SUPPORT DOCUMENTATION, MAKE SURE THAT THEY'RE ALLOWABLE AND REIMBURSABLE.

SO NO RECOMMENDATIONS WERE MADE.

GREAT. THANK YOU.

ANY QUESTIONS? NO QUESTIONS I THINK THAT'S ALL THE REPORTS.

SO THE MOTION IS OUTSTANDING SO WE'LL CAST OUR VOTES.

ALL THOSE IN FAVOR? AYE. THE MOTION PASSES THREE VOTING YES.

ALL RIGHT, NOW WE'RE GOING TO 5.8 REPORT ON THE STATUS OF AUDIT FOLLOW UP.

INTERNAL AUDIT REVIEWED SEVEN RECOMMENDATIONS WITH IMPLEMENTATION CUT OFF DUE DATES AS OF MAY 31ST, 2024.

ALL RECOMMENDATIONS WERE IMPLEMENTED.

AND FOR TRUSTEES INFORMATION AS THEY COME DUE WE TRACK ALL THE RECOMMENDATIONS FROM ALL THE REPORTS THAT ARE ISSUED AND WHEN WHEN THEY'RE DUE TO FOLLOW UP, THEY COME UP ON OUR INVENTORY AND WE GO DO THE WORK AND REPORT BACK.

OBVIOUSLY, WE HAVE SOME OUT THERE IN OUR INVENTORY AND THOSE ARE NOT DUE YET, BUT WE REPORT EVERY QUARTERLY ON THE STATUS AS WE WORK THROUGH THOSE ISSUES. THEY DON'T COME OFF THE FOLLOW UP LIST UNTIL WE VALIDATE IT VERIFY IT REPORT IT TO YOU THAT THEY'VE BEEN IMPLEMENTED.

ALL RIGHT. TRUSTEE CURRIE.

JUST A QUICK QUESTION ON THE CAMPUS BASED CONTROLS AUDIT I SAW WE JUST LOOKED AT ONE FOR ROOSEVELT.

WE SEE ONE FOR HEXTER HERE.

I ALSO SEE IN THE AUDIT PLAN THAT WE'RE GOING TO BE LOOKING AT AT THE END OF THE AGENDA.

I AND MAYBE THIS NEEDS TO BE ASKED DURING THAT SECTION, BUT HOW ARE CAMPUSES SELECTED TO DETERMINE WHICH ONES ARE GOING TO BE EVALUATED FOR CAMPUS BASED CONTROLS? SO IT'S JUDGMENTAL HAPHAZARDLY.

IF THERE'S CAMPUSES THAT HAVE OBSERVATIONS DURING PRIOR PRIOR YEARS, WE WOULD TRY TO SEE IF YOU KNOW HOW THEY'RE COMING ALONG WITH THAT.

BUT WE DO TRY TO GO TO CAMPUSES THAT HAVE NEVER BEEN VISITED.

IT COULD BE LIKE THERE'S A NEW PRINCIPAL PRINCIPAL TRANSFERRED OUT.

SOMETIMES ADMINISTRATION REQUESTS THAT WE GO OUT THERE AND REVIEW THEM.

SO THAT'S WHY IT'S CALLED.

SOMETIMES IT'S HAPHAZARD, JUDGMENTAL, RANDOM.

AND IS THAT DETERMINED BY THE AUDIT COMMITTEE OR BY THE STAFF? BY BY STAFF.

YEAH, IT'S IT'S BY US.

AND THEN IN COLLABORATION WITH SCHOOL LEADERSHIP, LIKE YOU SAID, A LOT OF TIMES IT'LL BE FOR NEW PRINCIPALS.

WE ALSO LOOK AT THE AMOUNT OF ACTIVITY BECAUSE A BIG THING, A BIG PART OF WHAT WE LOOK AT IS ACTIVITY FUNDS.

SO IF THEY DON'T HAVE ANY DOLLARS IN ACTIVITY FUNDS, YOU KNOW, IT JUST MIGHT NOT BE SO ACTIVITY WOULD BE THE OTHER THING, I THINK THE ONLY THING HE DIDN'T MENTION.

[00:50:02]

HIGH SCHOOLS THE MOST AND MIDDLE SCHOOLS AND THEN ELEMENTARIES ARE THE LOWEST VOLUME OF ACTIVITY, FUNDRAISERS, DOLLARS, ETC.

IN THAT AREA.

THANK YOU. IF YOU HAVE A REQUEST, YOU CAN SEND IT TO US.

I'M NOT GOING TO PUT UP ANY OF THE SCHOOLS IN MY AREA FOR AN AUDIT.

I'M NOT SURE THAT'S A GOOD POLITICAL MOVE.

UNLESS OF COURSE, THEY NEED IT.

UNLESS THEY NEED IT, THEN OF COURSE.

YES, MR. LEWIS. JUST A THOUGHT AND LOOKING, AND I APPRECIATE THE AUDIT FOLLOW UPS.

I THINK WHAT WOULD HELP ME WITHIN THIS CHART, AND I DON'T KNOW IF YOU HAVE THE SPACE TO ADD IT, OR MAYBE CONSIDER PUTTING IT IN PLACE OF THE OBSERVATION IS THE ACTUAL MANAGEMENT RESPONSE.

BECAUSE I SEE YOUR RECOMMENDATION.

BUT WE KNOW THAT THE MANAGEMENT RESPONSE AND ACTION PLAN DOESN'T ALWAYS MIRROR OR TAKE INTO CONSIDERATION EVERYTHING THAT WE RECOMMENDED.

SO I WOULD LIKE TO SEE WHAT IT IS THAT THEY SAID THAT THEY WERE ACTUALLY GOING TO DO, BECAUSE THAT WOULD KIND OF GIVE ME A BETTER PERSPECTIVE OF WHAT WAS ACTUALLY IMPLEMENTED.

I'M SURE WE CAN DO THAT.

OKAY. THANK YOU. THANK YOU, MR. LEWIS. GOOD OBSERVATION THERE.

ALL RIGHT. WE ARE MOVING ON TO ITEM 5.9, WHICH IS THE REPORT ON THE DISTRICT HOTLINE.

MIC] GOOD AFTERNOON, TRUSTEES AND DR.

LEAR. MY NAME IS ISAIAH HERNANDEZ I AM AN INVESTIGATION MANAGER WITH THE OFFICE OF INTERNAL AUDIT.

I WILL REPORT ON 5.9 DISTRICT HOTLINE.

SO LET'S GET STARTED ON PAGE ONE.

IT SHOWS THE TOTAL HOTLINE REPORTS RECEIVED IN THE CURRENT YEAR 2025 FISCAL YEAR PERIOD ONE IS FROM JULY 1ST, 2024 TO SEPTEMBER 6TH, 2024.

FOR THIS PERIOD, 285 CASES WERE RECEIVED.

MOVING ON TO PAGE TWO, IT SHOWS THE HOTLINE REPORTS RECEIVED BY FISCAL YEAR 2022 AND 2024.

AND PAGE THREE IT SHOWS THE OPEN HOTLINE REPORTS AGING.

THE REPORT SHOWS 83 OPEN CASES AS OF SEPTEMBER 6TH, 2024, WITH ONE CASE ASSIGNED TO THE OFFICE OF INTERNAL AUDIT, 27 CASES ASSIGNED TO LEGAL SERVICES TITLE NINE AND 55 CASES ASSIGNED TO THE PROFESSIONAL STANDARDS OFFICE.

THIS CONCLUDES MY REPORT.

AND JUST TO ADD, SIR, IF I MAY THAT CASE WE CLOSED LAST WEEK.

YES WE DID. THE ONE IN INVENTORY.

AND THEN BECAUSE WE HAVE TO CUT OFF AND RUN REPORTS TO GET IT IN HERE PSO REPORTED THAT THEY'VE CLOSED THESE 55 THAT ARE REPRESENTED ON THIS LIST.

NOW WE GET NEW ONES EVERY DAY.

SO IF WE RAN IT TODAY, WE'D ALL HAVE CASES.

I'D BE GLAD TO ANSWER QUESTIONS.

THANK YOU. TRUSTEE FOREMAN.

SO, CHIEF RUBEL, YOU KNOW, IT'S ALWAYS BEEN A CONCERN OF MINE THAT WE GET THIS REPORT, BUT WE DON'T GET THE ACTION.

WHAT'S HAPPENED ON SOME OF THESE CASES? I DON'T KNOW HOW WE DO IT, BUT IT MAKES MORE SENSE TO ME JUST TO GET A RAW NUMBER OF, LET'S SEE HOW MANY I WANT TO MAKE UP A NUMBER BECAUSE SOMEBODY WILL TRY TO CORRECT ME.

EMPLOYEE MISCONDUCT 92 AND THAT'S FROM THE PERIOD JULY 1ST THROUGH SEPTEMBER THE 6TH.

THAT'S KIND OF ASTOUNDING.

BUT WHAT HAPPENED? WHAT HAPPENED TO THAT? WHAT WAS THAT ALL ABOUT? IS THERE A BREAKDOWN OF HOW MANY OF THOSE WERE VERIFIED AS ACTUAL ACTUAL EMPLOYEE MISCONDUCT AND HOW MANY WERE KICKED OUT.

WE AND I'VE SAID THIS BEFORE.

WE NEVER GET THAT KIND OF INFORMATION.

THESE NUMBERS MEAN VERY LITTLE WHEN YOU LOOK AT THEM THE WAY THEY ARE.

HOW WE ARE PROCEEDING TO TRY TO TAKE CARE OF SOME OF THESE ISSUES MAKES MORE SENSE TO ME.

AND I DON'T KNOW THE ANSWER, BUT THERE'S GOT TO BE A BETTER WAY OF TRACKING THIS.

I KNOW YOU MANAGE THE HOTLINE, SO IT GOES OVER A LOT OF THAT GOES OVER TO PSO, BUT YOU AND PSO HAVE TO COME TOGETHER TO GIVE US A BETTER UNDERSTANDING OF WHAT'S, WHAT'S HAPPENING HERE.

AND I SEE PSO COMING.

JUST REAL BRIEFLY.

SO QUARTERLY, THE PSO DOES ISSUE A REPORT ON OUR FRIDAY PACKET THAT WE SEND OUT.

AGAIN, WE KIND OF TRY TO ALIGN WITH THESE AUDIT COMMITTEE MEETINGS.

SO WE SEND THAT TO DR.

LEAR. AND I BELIEVE THAT GOES OUT IN THE FRIDAY PACKET, DR.

FOREMAN AND SO ON THIS ONE THAT I'M SHOWING IN FRONT OF ME, WE PUT OUT SEPTEMBER 23RD.

[00:55:03]

AND DO WE DO BREAK DOWN, FOR INSTANCE, THE TOTAL NUMBER OF CASES, WE SAY 228 WERE ASSIGNED TO MANAGEMENT.

WE WALK THROUGH THAT. WE SAY 20 WERE CLOSED AFTER INVESTIGATION AND DETERMINED TO BE SUBSTANTIATED.

18 WERE CLOSED.

SO WE DO GIVE A BREAKDOWN.

AND THEN WE ALSO GIVE A SPREADSHEET THAT INCLUDES THE FINDINGS IN THOSE.

SO THAT'S THAT'S VERY CRITICAL.

SO THAT IS NOT SHARED WITH TRUSTEES.

TRUSTEE FOREMAN THOSE COME OUT QUARTERLY AND THEY COME THROUGH THE BOARD UPDATE.

I'VE BEEN ON THE BOARD TEN YEARS I DON'T REMEMBER SEEING IT.

SO WHAT I'D LIKE, WE DO SEND THOSE OUT QUARTERLY AND I'VE BEEN MAYBE EIGHT YEARS WE'VE BEEN DOING THAT.

SO WE DO PUSH THOSE OUT.

I DO FOR FOR MY OWN EDIFICATION TO TRY TO GET A BETTER UNDERSTANDING OF WHAT'S ACTUALLY GOING ON IN TERMS OF THESE KINDS OF ISSUES, BECAUSE I KNOW THAT'S OUTSIDE OF INTERNAL AUDIT, BUT IT'S STILL A CONCERN I EVEN WOULD LIKE TO KNOW BY REGIONS OR TRUSTEE DISTRICTS WHERE THIS IS HAPPENING, BECAUSE MAYBE THERE IS SOMETHING THAT A PARTICULAR TRUSTEE CAN DO IN THEIR DIFFERENT AREAS TO TRY TO HELP GET AHEAD OF SOME OF THIS, I DON'T KNOW, BUT THESE NUMBERS AS I HAVE THEM HERE DOESN'T REALLY HELP ME.

AND I'VE SAID THIS, THIS IS NOT MY FIRST TIME ON THE AUDIT COMMITTEE, AND I KNOW Y'ALL HEARD IT BEFORE.

I MEAN, I'M GOING TO KEEP ON SINGING THE SONG UNTIL I GET SOME KIND OF RESPONSE THAT MAKES SENSE TO ME.

AND WE DO WE DO MODIFY, AND WE HAVE MODIFIED OURS OVER THE COURSE OF THE YEARS TO FIT YOUR REQUEST.

DR. FOREMAN SO AGAIN, I KNOW THAT'S DEFINITELY SOMETHING THAT WE HAVE CONSIDERED AND GIVEN CONSIDERATION TO.

SO AGAIN, EVERYTHING YOU'VE REQUESTED IS IN THOSE FRIDAY PACKETS THAT GO OUT ON THE QUARTERLY BASIS.

SO EVEN JUST BREAKING IT DOWN BY REGION MIGHT TELL OUR STAFF WHERE WE NEED TO HAVE MORE HELP UNDERSTANDING SOME OF THESE ISSUES. SO I'D LIKE TO SEE I WANT MY SPREADSHEET BACK TO LAST YEAR.

WE'LL GET YOU. WE'LL GET IT FOR YOU AGAIN TRUSTEE FOREMAN.

THANK YOU. THANK YOU.

THANK YOU TRUSTEE FOREMAN.

ANY MORE QUESTIONS? YES.

TRUSTEE CURRIE.

SO I BELIEVE THIS IS THE THE DISTRICT HOTLINE UNDER I FORGET THE LOCAL POLICY, CAA AND DH, WHERE WE HAVE TO SET UP A HOTLINE FOR [INAUDIBLE] AND I BELIEVE IT'S FOR EMPLOYEES PRIMARILY THAT USE THE HOTLINE OR CAN IT ALSO BE USED BY OTHERS? I JUST WANT TO MAKE SURE I UNDERSTAND.

EXCUSE ME, TRUSTEE CURRIE.

IT'S ON THE MAIN WEBSITE, THE LOCATION.

SO PARENTS, TEACHERS, EMPLOYEES, PUBLIC CITIZENS AND IT HAS A REQUIREMENT TO HAVE A TO BE ABLE TO REPORT IT ANONYMOUSLY. THAT'S ALSO A FEATURE THAT'S REQUIRED.

DOES THE OFFICE OF INTERNAL AUDIT LOOK AT SORT OF I'M SEEING SOME TRENDS ON PAGE TWO THAT ARE CONCERNING.

I SEE SOME MATERIAL INCREASES YEAR OVER YEAR OF THE NUMBER OF COUNTS IN GENERAL, AND THEN IN PARTICULAR THE SEXUAL OFFENSE.

THAT'S THREE TIMES THE NUMBER THAT IT WAS THE YEAR BEFORE.

I'M JUST CURIOUS, WHEN YOU SEE A SPIKE LIKE THAT, DOES OIA TAKE A LOOK AT THAT AND SEE WHY ARE WE SEEING SUCH AN INCREASE? MAYBE THAT'S BECAUSE WE'RE DOING BETTER AT MAKING PEOPLE AWARE OF THE TOOL AND THE RESOURCE.

AND SO THEY'RE UTILIZING IT MORE.

AND THAT'S I'M NOT SAYING IT'S NECESSARILY BAD NEWS, BUT I WOULD CERTAINLY BE INTERESTED IN UNDERSTANDING IF THERE'S SOME TRENDS OR PATTERNS HERE THAT WE NEED TO BE PAYING ATTENTION TO. SO I WILL SAY WE DO LOOK AT THESE TRENDS.

I WOULD PROVIDE OVERSIGHT THAT PER SE A LOCAL MYSELF INTERNAL AUDIT CAN ONLY INVESTIGATE FRAUD OR FINANCIAL IMPROPRIETIES.

SO THEN THAT WOULD FALL TO PSO OR POLICE OR OTHER AREAS, AND MAYBE HE WOULD COME BACK UP.

SO I THINK ALL THOSE COMMENTS THAT YOU MADE, PEOPLE ARE MUCH MORE AWARE AND MUCH MORE SENSITIVE TO IT.

AND THAT'S ABOUT ALL I KNOW ON, YOU KNOW, THAT SPECIFIC ITEM.

YEAH, OBVIOUSLY. SO THE PROFESSIONAL STANDARDS OFFICE DOES OVERSEE TITLE SEVEN, WHICH IS SEXUAL HARASSMENT DISCRIMINATION AS WELL AS TITLE NINE, WHICH IS THE SEXUAL HARASSMENT OF STUDENTS BOTH AGAINST STUDENT STUDENT AND ADULT OR TEACHER STUDENT.

AND SO AGAIN, WITH THE REGULATIONS CHANGING OVER THE YEARS AND TRAINING REQUIREMENTS CHANGING FOR THE DISTRICT, WE HAVE SEEN AN UPTICK IN THOSE NUMBERS.

AGAIN, DO WE SEE ANYTHING THAT PROMPTS US TO HAVE CONCERN.

I THINK AGAIN, AS WE LOOK BACK AT THIS, IT'S ALL ABOUT THE TRAINING.

SO THE DISTRICT HAS ROLLED OUT MORE TRAINING LAST YEAR FOR THIS YEAR THAN WE HAVE ANY OTHER YEAR BEFORE.

I KNOW THIS YEAR WE'VE GONE TO THE CAMPUSES AND DONE OTHER THINGS WITH THE TITLE NINE OFFICE.

SO I THINK TRAINING HAS DEFINITELY IMPACTED THE REPORTING OF THOSE INCIDENCES.

[01:00:06]

HOPE THAT HELPS.

AND I APPRECIATE THE EFFORTS I JUST I'M GLAD TO KNOW THAT YOU'RE ON TOP OF IT, THAT YOU'RE THINKING THROUGH IT.

OBVIOUSLY WHEN I SEE A JUMP LIKE THAT, I'M HOPING THAT'S AN ALARM BELL IN YOUR HEAD TO GO YOU KNOW, MAYBE THIS IS A SIGN THAT OUR TRAINING IS WORKING AND THAT WE'RE GETTING THE WORD OUT, WHICH IS A GREAT THING, BUT MAYBE IT'S ALSO A SIGN OF SOMETHING ELSE, AND I HOPE YOU'LL TAKE THE TIME TO EVALUATE IT ONE WAY OR THE OTHER.

ABSOLUTELY. WE DID ROLL OUT A TRAINING PROGRAM AGAIN.

I WAS EXPLAINING THIS TO DR.

LEAR EARLIER TODAY.

WE DID ROLL OUT A TRAINING INITIATIVE THIS YEAR.

SO AGAIN, THAT TRAINING INITIATIVE IS TO TARGET THOSE HIGHER VOLUME CAMPUSES WITH HOTLINE REPORTS WITH VARIOUS RESOURCES.

I KNOW THAT'S BEEN A QUESTION THAT'S BEEN ASKED.

SO WHAT WE'VE DONE IS WE HAVE ONE OF THE EXECUTIVE DIRECTORS RUNNING THAT TRAINING PROGRAM, AND HE VISITS THOSE CAMPUSES PERSONALLY, AND HE PROVIDES TRAINING OPTIONS FOR THOSE CAMPUSES RESOURCES, WHETHER IT BE TITLE NINE RESOURCES, WHETHER IT BE THE CHILD ABUSE OFFICE, WHETHER IT BE IN PERSON TRAINING, WHETHER IT BE RACIAL EQUITY.

SO WE HAVE SO MANY DIFFERENT AREAS THAT WE COVER AND THAT WE COULD PROVIDE SPECIALIZED RESOURCES TO THOSE CAMPUSES.

SO WE STARTED THAT THIS YEAR IN HOPES TO AGAIN WITH TRAINING HERE WE GO WE'RE GOING TO BRING NUMBERS UP, BUT THEN EVENTUALLY TO BRING THEM BACK DOWN AND MAKE THEM MANAGEABLE.

SO HOPE THAT HELPS.

THANK YOU. THANK YOU I HAVE A QUESTION.

THERE'S THE HOTLINE, THERE'S THE PSO LINE.

AND THEN I BELIEVE THERE'S ALSO A BULLYING REPORTING HOTLINE THE SAY SOMETHING HOTLINE.

HOW DOES THAT TIE IN TO THIS THESE NUMBERS AND THIS REPORTING.

AND HOW DO YOU ADDRESS THOSE REPORTS IF THEY'RE NOT TIED IN HERE? ABSOLUTELY. SO WE HAVE A LOT OF SOURCES THAT WE HAVE REPORTS COMING INTO US.

SO WHAT OUR OFFICE DOES IS TAKE THOSE, WHETHER IT BE A CRITICAL INCIDENT REPORT FROM THE CAMPUSES, THOSE ARE FILED BY PRINCIPALS AND ASSISTANT PRINCIPALS.

WE HAVE SEE SOMETHING, SAY SOMETHING THAT'S RUN BY ANOTHER DEPARTMENT.

WE GET LOOPED IN ON THOSE CASES THAT INVOLVE EMPLOYEE MISCONDUCT, BULLYING, THINGS OF THAT NATURE.

SO WHAT WE DO IS UNIFORMLY PUT EVERYTHING INTO THE HOTLINE.

AND SO EVERYTHING GOES INTO THE HOTLINE.

WE'RE DOING OUR BEST TO MAKE SURE THAT EVERYTHING IS REPORTED.

INTERNAL AUDIT OVERSEES THE WAY THINGS ARE HANDLED.

WE HANDLE THEM THE WAY THAT OUR PROCESS DICTATES US DO IN ACCORDANCE WITH DH LOCAL.

SO AGAIN, WE MAY HAVE SOME ISSUES THAT ARE MINOR IN NATURE, SO TO SAY EMPLOYEES JUST NOT GETTING ALONG OR A PARENT COMPLAINING ABOUT BEHAVIOR, YOU NAME IT.

WE HAVE SO MANY DIFFERENT CRITERIA, BUT AT THE END OF THE DAY, WE PUT EVERYTHING IN THE HOTLINE AND WE HANDLE IT ACCORDINGLY.

AND I HAVE A PROCEDURES MANUAL THAT WE'RE DEFINITELY WILLING TO SHARE WITH YOU GUYS TO, TO WALK YOU THROUGH OUR PROCESS MORE IN DEPTH.

SO THIS IS THE FULL BUCKET.

BIG BUCKET. GOT IT.

ALL RIGHT. THANK YOU.

ANY OTHER QUESTIONS. ALL RIGHT.

THANK YOU.

OKAY. WE WILL NOW MOVE ON TO SECTION 5.10, THE REPORT ON THE STATUS OF THE AUDIT PLAN AND SUFFICIENCY OF DEPARTMENT RESOURCES. YOU CAN SEE ON PAGE ONE AUDIT PLAN STATUS.

WE'VE STARTED I DON'T HAVE THE EXACT COUNT, ALMOST HALF 13.

SO HALF OF ALL THE AUDITS FOR THE YEAR.

IF WE GET FINISHED, WE'LL COME BACK AND ASK FOR MORE AUDITS TO DO.

SO I THINK WE'RE IN PRETTY GOOD SHAPE, MY POINT BEING AND ON THE STAFF, I ALWAYS ATTACH AN ORG CHART.

WE HAD A SENIOR AUDITOR RETIRE AT THE END 831 WE'RE HOPING TO FILL THAT THIS WEEK OR NEXT WEEK.

WE'VE GOT OFFERS OUT. SO I THINK STAFFING WISE WE'RE IN GOOD SHAPE AND AUDIT PLAN STATUS WISE, WE'RE ALSO IN VERY GOOD SHAPE.

I'LL ANSWER ANY QUESTIONS IF YOU HAVE ANY.

ALL RIGHT I SEE NO QUESTIONS.

AND I HAVE NO QUESTIONS.

THANK YOU. WE WILL NOW MOVE TO 5.11 CONSIDER AND TAKE POSSIBLE ACTION TO APPROVE THE AMENDMENT TO THE FISCAL YEAR.

NO. YEAH. FISCAL YEAR 24-25 INTERNAL AUDIT PLAN.

DO I HAVE A MOTION TO APPROVE THE AMENDMENT TO THE FISCAL YEAR 2425 INTERNAL AUDIT PLAN? MOVE TO APPROVE. DO I HAVE A SECOND? THANK YOU. IT'S BEEN MOVED BY TRUSTEE CURRIE AND SECONDED BY TRUSTEE FOREMAN THAT WE APPROVE THE AMENDMENT TO THE FISCAL YEAR 24-25 INTERNAL AUDIT PLAN.

ANY DISCUSSION? I WOULD. TRUSTEE WEINBERG JUST POINT OUT.

SO PAGE TWO IS THE ORIGINAL PLAN APPROVED LAST MAY WITH MUCH DISCUSSION OF ENHANCING THE PROCUREMENT AUDIT, AS YOU SEE ON PAGE THREE OF THREE. WE REMOVING CAMPUS COMMISSIONS, SCALING BACK QUARTERMASTER AUDIT AND INCREASING THE HOURS AND TIME TO PUT INTO THE PROCUREMENT AUDIT.

I'D ASK FOR APPROVAL OF THIS UPDATED AUDIT PLAN.

ALL RIGHT TRUSTEE CURRIE.

WHAT'S CAMPUS COMMISSION'S? SALES COMMISSIONS, VENDING, COKE MACHINES.

GOT IT. THOSE TYPE OF THINGS.

GOT IT. ANY OTHER QUESTIONS?

[01:05:01]

SO I GUESS WE'LL VOTE.

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

MOTION PASSES.

THREE VOTING YES.

AND NOW WE WILL MOVE TO SECTION SIX CLOSED SESSION.

I DON'T BELIEVE WE HAVE ANY CLOSED SESSION ITEMS TODAY.

SO WE WILL THEN ADJOURN THE MEETING AT 3:38.

THANK YOU ALL.

* This transcript was compiled from uncorrected Closed Captioning.