001All right. Good evening everyone. Thank you for joining today. Uh this is the uh Cincinnati Public School Audit Committee meeting for December 10th. Um welcome and happy holidays. This is our last meeting of the year. Uh we do have some um uh administrative items to take care of before we get into the bulk of uh of our meeting agenda. Uh the first is um we have uh Liz. This will be her her last meeting. So we want to acknowledge Liz and her contribution to the audit committee these these last um six years. Six. Okay. Six years. Woo. >> Uh, SO thank you for your question. >> Um, next on our agenda are a number of administrative items including uh member reappointments as well as chair and vice chair uh elections for uh the coming calendar
002year. Uh, so I'm going to turn over to Clarice the reappoint of myself because I feel kind of weird reappointing running the reappoint of myself. Uh, so I'll turn it over to Clarice. >> Good evening everybody. >> Um, so uh, thank you Dan for uh, re being considering a reappoint on on the board. And so I need to get a motion from someone regarding his reappoint for the term of um January 2026 through December 2028. >> I'll make a motion. >> Okay. And a second. >> Second. >> Oh, look at your business. Any discussion, comments, questions? No. Okay. I think we are ready for a vote. >> Wonderful. We'll do a roll call vote. Dan Holt House, >> yes. >> Uh Clarice Warner, >> yes. >> Uh Liz Gutrich, >> yes. >> Kevin Hoffman, >>
003yes. >> Uh Paul Kitsmiller, >> yes. >> Jonathan Young, >> yes. >> E Bolton, >> yes. >> Brandon Craig, >> yes. >> Jim Crappit, >> yes. >> Thank you. Passes. >> Welcome back for another year. But to our next point of business, uh I am not seeking re-election as the chair. Uh so uh we've we've we talk about this every December. Um and so uh I will I will start off the discussion by uh nominating Clarice uh for the chair position. Um I guess that is the motion. I would like to hear a second if you would. I'll second. >> Okay. Are there any other nominations for chair? >> Okay. So, hearing no other nominations, uh I would like to ask for a roll call vote, Lauren, for uh the appointment of well, the recommendation
004the appointment of Clarice Warner to chair of the audit committee. >> Wonderful. And this is for the period of January 1st 26 through the remainder of that calendar year 123126. Uh so we'll start with Dan Hold House. >> Yes. >> Clarice Warner. >> Yes. >> Laura de Olivia. >> Yes. >> Liz Gutridge. >> Yes. >> Uh Seth Harmon. >> Uh Kevin Hoffman. >> Yes. >> Paul Kitsmiller. >> Yes. >> Jonathan Young. >> Yes. >> Eve Bolton. >> Yes. >> Brandon Craig. >> Yes. >> Jim Cassett. >> Yes. Thank you. Congratulations, Mr. CHAIR. >> I'll do that. Yeah. Uh and just to be clear, that's to to recommend clarities to the board for the board to uh take up a resolution in the January meeting. So that would take effect in our first meeting in January.
005Correct. Okay. Um so the second uh order of business would be to also um consider election of a vice chair uh for the same term January 1st, 2026 through December 31st, 2026. And I would like to uh nominate Kevin Hoffman for this role. Um I guess do I need a another motion in a second? I'll I'll make the motion if I could a second from someone. >> Second. >> Okay. Is there are there any other folks that would like to nominate someone for vice chair? >> Okay, hearing none, Lauren, could you do a roll call vote? >> And if I Kevin, are you accepting of your nominee? >> Yes, I am. >> Fantastic. Let's do it. >> Thank you for that clarification. >> Of course. Of course. We will just vote you anyways, but >>
006All right, let's do it. So, we'll start. Dan Hold House. >> Yes. >> Clarice Warner. Yes. >> Laura de Olivia. >> Yes. >> Liz Gotrich. >> Yes. >> Kevin Hoffman. >> Yes. >> Paul Kitsmiller. >> Yes. >> Uh Jonathan Young. >> Yes. >> Eve Bolton. >> Yes. >> Brandon Craig. >> Yes. >> Jim Cassett. >> Yes. >> Oh, thank you all. >> Okay. Thank you. >> All right. So, moving along, we do have our um uh 2026 year uh the calendar year um calendar that we need to approve. Um this was sent out in board in the materials to the group ahead of time. Um this follows the similar cadence um as we have in past. Uh we do have five scheduled meetings for the year. Um, does is there any discussion or commentary around
007this before we can uh I don't think we need a formal vote on approving this, but we would like to at least get everyone's input before we approve our uh calendar for the year. Any comments or questions? Excellent. So, Lauren, go ahead and move forward with that as as noted, unless you have something to add. So, we'll defer this to the board for a proposed schedule and then as the board uh does their assignments for the committees who will serve on which and they'll determine their schedule for 2026. So, there is a chance that we may need to edit if there are any conflicts. However, we've not had that arise in the past. So, I think this is a solid proposition. So, we will send out a final one once it is approved by the
008board um as soon as possible in 2026. >> Okay. And uh moving along the agenda, I will turn it over to Lauren and Emma to talk about the internal update, internal audit update, excuse me. Wonderful. So we'll hop over to the internal audit update presentation. And so for today's conversation, we actually have four items we would like to discuss with you today. Okay, so just to give you a lay of the land, we will be starting with a conversation around our fiscal 2026 internal audit plan and some midyear updates and revisions that we will ultimately ask for your feedback and approval of today. Then we'll move into our audit committee dashboard as we typically do and then a conversation around our fiscal 2026 agile auditing report uh that we have completed recently and then finally
009we will end with a conversation around measuring the value of internal audit via KPIs and ROI. So starting with the first uh topic here the internal audit plan. Um as a reminder our audit cycle is a May 1st through April 30th cycle. So, as we talk about this midyear update, we're really talking about what will be accomplished between today and the end of April 2026. So, as you all know, we unfortunately had the departure of Isaac K in September, which has now led to some resource constraints. So, you'll see um articulated on the slide in front of you, we've had a reduction in available audit hours by approximately 800 hours at this point. Uh so we were hoping we could bootstrap our way through but I think the best approach is to say audit hours
010equal audit projects and that's the way we've always operated. Therefore what kind of amendments may be needed to ensure we're still focusing on the most important things and also executing and performing highquality audits. So this next page here provides you probably a bit more detail than you need but I think it ultimately shows the math equations that go into selecting uh the projects that match the resources available. Those projects that are noted in green do not have a reduction. Those in yellow do experience a reduction of time and then those in red we are recommending for removal at this point. Um you'll see there's uh slight increases due to hours incurred to date and happy to answer any questions there. Those are just on a couple of projects. And then moving to the next slide,
011you'll see that roll up into a few additional items with uh no reduction here. however, an a small increase in the administrative hours um due to these staffing changes in and some of that administrative work. Um so we think this is a very uh doable approach with a small twoerson team for the time being. Um and I believe it still hits the most critical projects, thus really only reducing the budget impacts work which we still hope to be involved in those budget conversations. It's just that that robust full audit plan and and and project rather will not be fully executed at this time. Um and then it did reduce also the risk assessment work. However, as we look to May 1st, we do begin our annual risk work again. So, it's just more so moving
012that to that time frame. Um so, in the next slide, you'll see there are two documents that are impacted by this that were shared with you um in advance. you'll see it's the revised audit plan and then my goals for the year also mention the completion of the plan. So I thought it was pertinent to note that those goals would also be reflective of this change. So before getting into the feedback, I will share the contingency plan here and truly our hope is we hope to replace and fill this position um as quickly as possible and you'll see on the next slide what that would look like if we are able to obtain a internal audit specialist by the given dates presented. Those are the types of hours we're looking at as we look between
013now and the end of April. So it just helps put things in perspective. probably a good portion of that time quite frankly would go on to onboarding and things of that nature. But you know depending on the skill level and the adapt adaptability of the individual we select these are the order that we would like to add back projects. So I'll pause there open the floor to any feedback discussion questions and then um just from a procedural standpoint would ask for your approval of these items. So, I want to say first, thank you for kind of putting this together and also being able to walk us through what would change. I think it was kind of understood that some things would have to change as we um are still waiting on Isaac's replacement there to
014to come through, but it's good to be able to see what is and isn't. I think the other question I have though is the potential for once a person is found ramping up to do work. I think still was somewhat challenged by the level of work that is still on the plate, right? And so I guess while there might be more audit hours, there may not be more ability to use those audit hours in the same way with a new person coming in. And so I just want to know what your thoughts are with that transition. >> Completely agree. And so at this point, the proposed revised plan only accounts for the hours that we truly have between Emma and myself for the remainder of the year. So I think that's kind of the understanding
015with this is I would love to say that 469 let's call it would be tossed back on an audit plan but to that acknowledgement I think we would be lucky to call it 25% that they would maybe audit or whatever the case. So I do believe the proposition is more conservative uh planning for just Emma and I. However that's definitely the approach if we were to have someone join us. So the so the 469 is if they were hired and would be their total hours. How's that or is that >> correct? That's like that disproportionately applied leave and whatnot. So that's the net available. Um so that would be you know inclusive of unonboarding period things of that nature. >> Um okay. So so I wouldn't say that they would be fully utilizing the time
016available on audit projects. >> Okay. So, okay. The the description of that saying audit hours was what I was hung. >> Auditor hours is probably the >> total hours total hours the person. Yeah. >> Yeah. >> And quite frankly, that sitting here in December 10th, that's probably not >> that's not feasible. We'd be very lucky within this time frame. So, yeah. >> May maybe a separate question for you two. it. Let's say that we are able to get um the perfect candidate in um in relatively quick time. Does this uh factor in the onboarding process for your team? Basically, let's say that that person were not going to get a ton of, you know, relevant audit hours in the 26 plan, but you two to get them up to the speed, you know, to basically
017create a mini Isaac. I think that's going to take some effort. And is that reflected in here or is that maybe a potential risk? >> No, that's a great great question and and that's the part that um we have acknowledged I think through the retention of the hours on the IA team development. I've m we've decided to maintain that at 300 where historically the original intent was partial PD hours for Isaac. Those now are going to be repurposed for the hiring and then also the addition of that 175 on the administrative side. I think that gives us good leeway to cover those tasks that really are always more time inensive than we think they will be. So yes, great question. >> So I think that factors the hours the person would would be attributing, but
018I think what John was getting at is you're going to have to take hours. So that will most likely mean the hours you can work on whatever projects you are are less. So have you considered what that what the impact to the ability to actually execute will be to you guys like cuz those that 300 like all that makes sense to me. You're it's going to ramp up there. That's what they'll they're I assume you charge hours. >> Uh that's where they would charge their hours as they're ramping up. But you know Emma's not two people. She's not going to be able to I'll train I'll train I'll train and and do the work. Um, you know, train and do the work. Like that's she's going to have to take those hours that she would
019have normally been doing on X audit and helping and 50% of that's going to go to help someone else. >> Absolutely. So that's a great question. So what we've created in our we you know how we work in our smart sheets. So we've actually been recording all of our time to date even with posting a job and that will take us all the way through the interviews and the onboarding. All of our time will also be recorded under this IIA team development as various tasks with uh contingencies and due dates. So as Emma and I have our weekly huddles, we see this is what's due this week potentially also highlighting conflicting uh commitments between audit projects and those types of tasks. So very very great point and I think uh not only the new person
020but also our existing team's hours will be contributed and accorded and anticipated there. >> Great question. >> I just have a quick one. I don't want to spend a whole lot of time because I think you did a great job with it too and and I think you've done a great job with this all around. Uh but what was kind of your mindset of of choosing which projects you were going to I know we just kind of rolled out agile auditing and that's one of them that's on the you know you know it's not a big number but still what just give me a high level what's your thoughts on which project you chose. >> Yeah great question. So I think it's ones that have interdependencies and so this budget work was going to be
021the core driver of potential risks that being identified. So that would feed into the risk matrix also risk that would be indicative of testing that may be needed to drive the selection of projects for agile auditing. So you'll see the areas that we did in our agile auditing were actually predominantly done by Isaac and Justin over the summer and early fall months just saying these are kind of quick ones we can do. Whereas that's kind of the carve out in unfortunately I would say a significant loss unfortunately that that whole kind of uh complement of projects could be removed due to the situation but um that's how we went about selecting them. >> Perfect. Thank you. >> Yeah, of course. Great question. Any other questions or comments on this before Lauren moves on? Okay. Thank
022you. >> So, Dan, would you be able to assist us in the voting roll call process? >> Oh, >> for both the plan and then my goals as well. >> Okay. Do you want to Should I do them individually? I think we can do them as a package if you're all right with that because it really is in the goals just a reference to it. >> Okay. Uh could I have a motion to uh approve the updated uh internal audit plan and the internal or and the chief audit executives annual goals? >> A motion. >> All right. And a second. >> I'll make a second. >> Thank you. So we have Dan Hold House. >> Yes. >> Clarice Warner. >> Yes. >> Laura Dea Oliviera. >> Yes. Liz Gutrich, >> yes. Kevin Hoffman, >> yes.
023>> Paul Kitsmiller, >> yes. >> Jonathan Young, >> yes. >> Eve Bolton, >> yes. >> Brandon Craig, >> yes. >> Jim Crosset, >> yeah. >> Thank you. Thank you all for your support. >> So, we'll transition now over to the audit committee dashboard. And I will note that the dashboard as of this moment is reflective of the audit plan without these revisions. So in February we will bring the updated version which quite frankly is important to see the progress um especially from an hour standpoint. So that will all be ted up. Uh just briefly touching I'll hit the high notes and if you are curious about the status of any individual projects please stop me and I'm happy to dive in. So at the top there you'll see from an external audit standpoint there are
024four items listed. Two of which have recently been completed since the last update in October. And the great news is is they were fully compliant. So that is wonderful work. Um I believe on our grants team there. There are Oh yeah. So superintendent, thank you. See, that's when the audits really get the people going. >> So the other two that are in progress, uh Rob, if you wouldn't mind scrolling down for me. Thank you. We have our annual financial statement open as well as anate audit. So we've got our audit master here with Mr. Kevin Ashley. if you all have any questions. Um he he's doing a wonderful job coordinating and I've been copied on the request this year and how he manages it. I'm quite impressed. So lot of requests. So um I will
025just go ahead and skim through the audit uh summary side all the way down to the bottom. Rob, if you wouldn't mind. Um and just highlighting again as we get there those hours just a hair up for me Rob if you wouldn't mind. Just a bit more as we see the hours table above there. One more. Thank you. That'll all be updated for our next meeting. So, with that being said, I'll turn it over to Emma to go through our past recommendations. >> Yeah. So, since the October meeting, the total completed recommendations increased from 152 to 158. Uh we did add one new recommendation with the AP agile auditing. Um but asset inventory is now fully completed. the 2022 payroll followup, we had one additional audit recommendation completed. The 2023 and 2024 AP continuous auditing
026had one additional recommendation completed in each and then in our school audits, we also had another um completed audit recommendation. So, we are very happy uh with the progress we're seeing there. I know I think our number went up in our escalation rate to 20 recommendations overdue with 120 plus days. Um we've started having discussions with management over those and will continue to have discussions with management over those. Uh if it makes sense with that original audit recommendation, the timing of the original implementation date, there's been some changes within those areas. transportation um onboarded a new director over the past few months. Uh they have four of them in there. So those kinds of things we're looking at cleaning up um and just getting a better idea of why they're so uh past due at
027this point. But any questions um you're able to look and click into those implementation ranking widgets and you'll be able to see management's um update that they've created. So happy to answer any questions. So one question and I guess a thought first. So I know this is a new way to present this this year and and it's nice to see that the different slicing and dicing that's available it seems like it is leading to you have m multiple closed recommendations kind of across the different areas. So it feels like the tracking at this level is helping. I'm curious with the 21 20 that are open right now, it do any in particular feel like um really good opportunities to focus on or like if you had to pull out a crystal ball and say what
028the next few to get marked off. Do we know what that is or what area that would be in? >> Um I know. >> Okay. >> Only what we do. There are reasons why each of those I would say are passed due just based on kind of reading what management has input. A few of them I think our original recommendation was so broad that they're not sure how to close it out. So I think that's why we're going to have to go in and have additional conversations over what was the original risk that we saw and why isn't our recommendation working to close that out. um and maybe there's a compensating control we can put in there or one that's already occurring that might be able to close the risk. The other one is is
029you know for network security honestly it's just fallen down the totem pole of all the other responsibilities that ITM has and that's just a lower level one that's easy to push off until they're able to close the higher ones. So, we're seeing some of that um movement again with transportation. I think those are until we get more information are going to stay open. Um and until we're able to pull management in and potentially have them come speak to you guys, it's just going to stay open. So I what I heard you say was you know sometimes it's it's about the the available workload and things of that nature and the risk. Are there any things that are passed to where the level of risk is great enough that that may trump other things? You know,
030like, you know, I'm not talking about anything, but if there were something where you're going, there is no control over our credit card or our PC card process that the risk presented by that is too great to say I have other things to do, >> right? um you know but if it's as simple as hey you know we may not remove somebody from our active you may not officially remove them from a system but their active directory password is is ended when they leave their the organization >> the the you want to do both but the risk posed to that is a lot different >> correct yeah yeah so I mean I would say with our school audits payroll network security AP ones I'm not as concerned about I think the ones that have stayed
031open and we've had questions time and time again would be the transportation and the benefits. Um, and those are ones where at this point, you know, accountability kind of falls on management to get those closed. And it's such a broad number of recommendations and such a broad general way of these recommendations that those are the ones that, you know, I think they need to focus on closing. So then if I could poke on that, it what what I'm hearing is then maybe those are instances where we need to go back to the drawing board and and maybe reimagine collectively as a group what is being suggested because what is what the recommendations that are out there is maybe not um an actionable solution right now. We don't have an obvious path forward. >> Correct. And
032we started that conversation I joined an SLT meeting for the very first time um in November. So, we've had initial conversations and now it's just about following up with management and kind of seeing what their plan is and if they truly understand what the risk is and why it's so important to close that out and if it's not possible with budget constraints or you know process issues, what have you, what can we do to get that gap situated? But it is a um just a long domino process. And I think Shauna wants to mention something else. >> Thank you. Uh so I do appreciate uh the updates and we really have been having discussions very purposeful um direct um conversations about these open items and I just wanted to share um with Lauren coming and
033being a part of the senior leadership team and and joining I hope it was an enjoyable meeting. Um we um as as was mentioned, we do have a new transportation director this year and and we are seeing a lot of improvements in in that department and we look forward to um continued improvements in the department including in this uh open item listed here. The second piece, we've had a new benefits manager maybe about two months and uh so there is some direct work going on very targeted to get this focused. Uh we uh have been directed by the board to create a a plan for our human resources team which they just received on Monday. And so we just um Tuesday started having conversations with members of that team. Um and so the benefits person
034will start to report directly to our uh chief operations officer, Mr. Chris Burkhard, who is really good at systems uh and our standard operating procedures. So, we're we're getting closer and thank you for being so patient. >> And my question wasn't directed towards how dare things extend. Uh it was more of we understand or I personally as somebody who's written tons and tons of issues in my life. Uh understand that sometimes the risk of things is just not as great to focus at. There's other things. So if it's a lowrated issue and it's truly lowrated, maybe that's something currently you can live with. The board would have to decide that. But you know, that's where I was going. Is there things that we're saying are open and maybe you maybe the maybe there's a different
035opinion now that yeah, it's a problem, but do we want to direct our our finite resources into fixing that or could we live with that for a little while? just gonna add a thought onto that because I do think there are a couple of things that we've also identified that we can't fix because the state has made some of those things exist despite our efforts to not have them here. So, you know, cash in schools is a great example of that where there are some cash controls that we certainly recommended and thought would be great ways to do it, but we are very limited in what the state will allow us to do. And I think that may get to the point of at some point We do probably need to assess it maybe not
036like maybe not today but at some point to say whether or not going forward with further assessments of that at this point makes sense or is there a new approach that we would uh you know take it take into take into effect u because the things that we may have recommended or things that we thought would be easy to get done are not as easy based on other changes that have happened around it. And I think um Mike is going to have a really nice presentation to kind of show how it translates to management. The good portion of our recommendation, but also the bad portions of when we have recommendations that are maybe too general or just, you know, not relevant anymore. Um so hopefully that answers a lot of questions too. So the conversations
037around when these issues are or the recommendations are too broad, do these only happen at the 120 day mark or is there opportunities to have these conversations proactively so that they don't get there and just sitting there because nobody realized that they were too broad to address. Um, so I think it's a twofold answer there. Yes, at 120 days we're actively reaching out to management to have those conversations, but um before that we start communicating with them weeks before audit committee to add in a management update um if anything has changed, if they want to have a conversation uh to let us know in that timeline. they have one person who is a process owner who fills it out initially and then they have the SLT member who's in charge of that area also review
038it. So at that point I think it would be up to management or the SLT member to reach out to us if they wanted to have those conversations. Um but we had started initially kind of asking them to reach out to us and that was I think maybe November 3rd 4th. >> Yeah. And I think uh there's a little bit of this like grandfathered effect where we kind of onboarded all of these recommendations into this process before it was existed at the time those were issued. So I think we're really mindful now as we issue recommendations to have this conversation up front to say as you fill this out what does success look like? How will you measure it? and challenge us and really fine-tuning things from the jump. So then we are at a
039great starting point moving forward and hopefully don't find out things aren't as relevant as they get into them. But sometimes that does happen. But I think we're seeing most of that isolated to older recommendations and then any more questions on recommendations? I will go ahead and pass it to Lauren for the agile auditing report. Wonderful. So, I will try to keep this rather brief, but if you have questions or would like me to dive in, more than happy to do so. Uh, our agile auditing report, as I mentioned, was predominantly done in the fall months, but we held on to it just to do some further review before issuing the report to you all today. So, it's three-fold. We focus on three different areas. Employee reimbursements, employee versus vendor data analysis, and then procurement card.
040So these are all topics that you've heard once, twice, and actually the other one I think Pecard this is the fifth or sixth time. So I will say overall the biggest takeaway is we've seen great success and great improvement in the employee reimbursement duplicate analysis. That's almost to say nominal even feels too large. 0.03% error rate is incredible. $200 on almost a million dollar payout is really great. Um the quick take on that one is that there's always been a preventative control for duplicate reimbursements. Invoices can't the same number cannot be entered twice. However, there's been some issue where things sneak around that and therefore the treasur's office has worked very diligently to put in a review control where they run a report now that's generated from business plus that identifies any duplicates so they
041can detect and correct um really proactively before we ever come in into the picture. So, I will say accounts payable supervisor Tracy Moore has stopped by our offices so frequently to tell us how excited she is about these um and really has aimed for a zero, but she said, you know, she'll she'll take this, which I would I would agree with. So, uh great success here and truly as we think of moving things out of this process. I don't know that we need to come back to this now. We could expand it to broader invoice um payments to other vendors, but I think this was a good proof of concept um and this type of testing. So kudos treasures office. Uh this next topic I'll just briefly give uh the really the key takeaway here.
042We performed this work back in fiscal 22 with this focus on ghost vendors. Is there a chance that an employee uh could be setting up another uh profile as a vendor and diverting payments to themselves or a family member? This year it took a little bit of a different approach in saying what is our reporting requirements and standards that should be set around related party as well as conflict of interest. So this ties back to the Ohio ethics laws which in fact are state laws with criminal implications. Ultimately it is the individual that's responsible. However, as a proactive organization, I think we should be clearly articulating what our expectations are. And we ended up um doing this analysis this year flagging those employees and vendors that have matching bank accounts or have a matching address.
043So it's an inherently imperfect analysis because if you don't have either of those things, we won't be noticing. However, I don't think it's as much about the matches as it is about the sentiment of bringing together and we've had conversations with treasures office, HR, and purchasing to say what are our standards? How are we communicating those to our employees and our vendors? If a vendor is your spouse, we should not have you involved in the purchasing and decision-making. That is unfortunately a violation of ethics law. Um, so I think there that's the quick and easy fix is to put out clear standards, communicate that, get people to acknowledge. The more complex and perhaps labor intensive and to the point of a recommendation that may not be worth the effort is the detection, the analysis. you
044would need a better analysis than the one we quickly toss together and there's tools and platforms and softwares for that is that necessary eh you know so I think it's really our focus is on the front end here um and then finally the like I mentioned procurement card the trigger for this testing was around the fact that the business plus financial system implemented a procurement card module and it it didn't the treasur's office put a lot of work into implementing it uh in January of 25. So we focus our testing on the first half of the 2025 calendar year, focusing on attributes that are on the transaction side of things, sampling 20 and noting 100% compliance. As an auditor, it was wonderful to see workflows memorialized and and held in business plus. All of the
045supporting documentation is in there, which historically was in different folders we would have to request. and really essentially eliminating all these other tracking mechanisms because it all is in the system. So again, maybe one of those I don't know if we'll ever let go of procurement card, but it I think with these kinds of results, we can certainly focus on new areas like card holder management and things of that nature. But again, a really a great story of success and showing kind of that full circle loop between recommendations and then work the management puts team puts into it. So, I'll pause there if our treasur's office, they are the primary focus of a lot of these tests if they have anything uh treasure guest would like to say. >> Yeah, I mean I think especially
046this last one's really just a celebration. Um 100% compliance in every area tested is a a large change from where we were when we went down this path many years ago. So, so really proud of the team and their work. I know that pecard module you talk about. I mean that was a big lift for a couple of them couple of our employees um Carol Smith and Adam Gner. They spent they spent a lot of time working through that. Um and honestly when it first became part of the system like we shouldn't take too much credit we basically built that module for P school you know we were the first people on it. We worked in it. They had to do two or three major revisions to code to get it to where it would
047work for us and from there we had to implement it. So, so really proud of them and all their efforts and and you know the data shows it. So, I I did have one question on um on the employee versus vendor analysis. Could could you elaborate on what circumstances could be out there where an employee and vendor would have the same bank account and what would have caused you to conclude I don't need to know what all 14 are but just some high level understanding of what allowed you to be able to conclude there there is not a conflict. >> Yeah. And so that was uh kind of where we took this a step further this year year compared to the original report in 22. Last time we just kind of sent this to management
048said look into it. You know what do you think? And this time we really had numerous meetings to vet Mike and I going through purchasing and I going through and saying okay this is what we through further evaluation discovered. Sometimes it was a difference in timing. So if someone is served as an employee for one duration and then their spouse did business with the district thereafter after their employment pretty clearly to say that they wouldn't have had an influence on that you know in in direct decision-m there. Other times are if we have schedule E folks, that's a little bit of a gray area, but made the determination with purchasing if someone is a schedule E coach that they could also potentially be a vendor for the district in a different capacity. So I think
049it really highlighted the fact that it's not necessarily um I guess we have to be very cognizant in defining a related party and those are okay as long as we know about them and people know where to respect those boundaries and then from our observation did not see those step into a true conflict of interest where kind of like the example I said it didn't appear that a spouse is the person entering the purchase order the contract for their partner's business. Um I wouldn't say that this was a perfect analysis. So I do believe there is work to be done to make it if we wanted any type of asurances on it. But those are the types of considerations, conversations we're starting. >> Okay. Thank you. >> Yeah. Thank you all. So, we have one
050more topic and I think that we are I mentioned we may go past a little on our timeline today, but I think this is a really really important conversation and one that our board has been asking um and through the audit committee. So, I'll turn this over to Emma to go through our measuring value conversation. >> Yep. So, we have been asked how to measure ROI in internal audit I think since I started. So, we've finally come up with potentially a way to do it. Um, and it's also one of the audit committee goals. So, we definitely want feedback or conversation on kind of what we've put together today. Um, and see if it works. So, the ROI framework that we've come up with, we can bucket it into three different buckets. Um, next slide,
051sorry. Uh, prevention, improvement, and trust. So, with our prevention, think tracking external audit findings. uh that way we can gain an understanding of any compliance obligations uh throughout the district. Grants is always one that's heavily externally audited and we're always um tracking that on our uh external audit tracker within the dashboard. From there, we're able to reduce the exposure for any state level penalties or funding risks or potentially any areas of concern. Uh improvement, we're looking at the stat status of past recommendations tracker and the audit committee dashboard. We've streamlined that process um to give management real-time reports on their recommendations which hopefully saves them time, us time, and then audit committees time um when we're going through this tracker. And then overall trust, we're regularly reporting to the audit committee on past findings and
052any progress made um with management's recommendations. Hopefully, that's increasing confidence uh that risks are being monitored and managed appropriately. and if they're not, we're able to give you real time um analysis and feedback on that. So that's how we originally bucketed our um ROI and then we've come up with these ROI roles. So between management, internal audit and audit committee. Uh so management owns these processes, the controls and the risks. Their processes and emerging risks then informs our internal audit risk assessment and our annual planning. So with us we then provide the independent assurance over the controls, compliance and operational effectiveness. Uh that includes our observations and recommendations that we report out to you guys. Then audit committee is able to help provide any insight, oversight or communication over recommendations, concerns um and hopefully some
053accountability with management over addressing audit recommendations. So we take the little box of recommendations to management and then from there management implements um those corrective actions and the district is hopefully able to look at reduced financial and compliance risk. Uh process efficiencies I think is a big one. Impro improved accuracy and reliability of the reporting especially when folks are taking things to board and presenting on them. And then overall strengthened internal controls. Um, and then we take the ROI back to internal audit. So that's we're reducing the overall internal district-wide risk. Um, and that can then be measured back in slide 15 when it goes into audit committee and your goals. And then once we get through that, it goes from internal audit to audit committee, which we give you the information over these recommendations,
054and you guys help us monitor and make um, management accountable over the 120 days. what's high risk, what's low risk, what's medium risk. So, we've kind of mapped it out and I know it's a little nuanced, but hopefully that makes sense. Um, it's I think a little different here trying to measure ROI than what you would see normally in your uh corporate or public setting. Uh, any questions over this since I know it was a long one? >> No. Okay. Oh, sorry, Jim. I I uh I didn't uh this not really a question. It's just a suggestion. Um in in this past year, we have uh on the board we have um collaborative negotiated goals for the superintendent and they're really the goals of the the board and the superintendent, the district. And I'm wondering
055if I know you you're looking at risk um factors um which is appropriate, but I'm wondering if maybe you could consider in the future a lens of the the goals of the board and the superintendent wouldn't necessarily be risk but it would relate maybe necessarily to the when you're doing an operational review for effectiveness. Um, and so for an example might be um, if I don't know, I know we got some outstanding transportation items, but if you're taking a look at transportation, you might not just be reviewing the financial accuracy of it, but of, you know, did we pay the bus company on time, etc. But maybe there's a chance to look at do the buses arrive on time. And the reason for that is uh one of the findings we've had from our team
056here is one of the biggest factors for chronic absenteeism is transportation. And so there's a link between there could be a stronger link maybe from the audit uh operational viewpoints if you have the time and energy to look at stuff that could actually impact um educational outcomes because you know you talk to the teachers the CTF and they'll say well we our curriculum is amazing but it's not any good if the students aren't there. So that sort of thing. So yeah, that's just a suggestion. >> A great suggestion, especially during planning because I think that's kind of when you guys are doing the same type of goals and guard row. >> Okay. Thank you. >> Yeah. >> Um and then with our next slide, we're talking about measuring ROI. So we've bucketed it again into
057kind of a quantitative and then a qualitative. I think with our group, we really look at the qualitative measure of ROI. So quantitative is how much money was saved, maybe how much money was avoided being spent or recovered if there was an instance for recovery. While qualitative is mostly how much of the processes, risks, controls, and overall trust within the district has improved. I would say our group does more of that, especially when we kind of funnel into our internal audit recommendations at this point with a lot of our uh test of design work and looking at different SOPs and processes and procedures there. Um, I think a good example on the next slide, uh, how is ROI and KPI tracked and reported at an individual recommendation level? And Mike will go further into this
058on his, um, presentation. So, the example I pulled was the 2022 PCARD follow-up audit over user compliance. We track things like what was the original recommendation issued from the report? What was the risk or the control gap identified? Management fills out what success would look or we fill out what success would look like in that area and then what a key metric might be. Um, and then management goes through and buckets their management updates one by one. So here if we're using our buckets from that first slide, prevention, we're strengthening the documentation controls that would reduce the likelihood of misentered, unsupported or unauthorized PECARD purchases, the improvement, standard standardization of monthly recommen reconciliations and then trust. From there, hopefully that then demonstrates compliance and consistent monitoring which increases um community confidence in the district's management
059of funds. So in this case we gave um the opportunity to say what success looks like. Management then takes it does and implements that success. Uh they mark the recommendation complete. Audit committee can go in hold them accountable if for whatever reason it wasn't marked complete or it was 120 plus days you know outstanding. And once it's marked complete and that entire area is marked complete, we would go back in, retest it, and hopefully from there agree that they're complete, accurate um and move on from there. I think the other portion of this conversation is then what does a KPI look like for internal audit uh here at the district. So at the next slide, we kind of broke out some examples of broader KP KPIs in the importance of selecting what an appropriate measure
060is for us. Um we've broken it out between internal audit, audit committee, and management. So I won't read through all of them, but I think it's a good reminder that we're wanting to make sure the behavior we drive is not a negative behavior toward um our audit findings because we're not trying to fill a quota on handing out audit recommendations. We're just trying to make the process better and beneficial. So an appropriate measure for us would we'll request management to track and report KPIs and ROI for their recommendations. An inappropriate measure would be identifying X amount of costs and savings per year and then holding us to that standard. What we don't want to do is create that um culture where management's hiding stuff from us because they think we're out to get them for
061uh an X dollar amount or for us to start making things up because we're trying to hit a quota by the end of the year. Um so these next two slides go into that. I think um for next steps, opening the conversation between if this is in line with what you guys are thinking about ROI, um continuing to measure the way we're um adding value to the district by the status of past recommendations, and then closing out our audit plan is always one that usually we hit on target. So that is our um initial agenda for ROI. I think you did a good job. Um, one thing I think you should consider though is especially when you did the agile auditing type things. Those are typically things that you could potentially automate and then turn
062over to the business lines to allow them to manage it themselves. Get a quarterly or an annually report that said, "Hey, we've got 15 people. Well, we knew the 14. We weren't worried about them last year. does do we believe we'd be worried about them again this year? Probably not. And I got to look at the one in that instance. Um I I see that as a very successful way many businesses use to measure success and ROI in audit shops. I don't I don't think it would be any different in a in a um school school district and I think it would be an easier way because it is very hard to come up with concrete things but when you have developed good testing like that and it could be automated those are easy things
063that then you don't as you were saying you don't do we have to come back and look at this again well you don't have to send that to the business line and then maybe every 5 years you come back and say are you still doing Oh, you're not. Well, now we have a problem. Um or and developing things like that. I think those are ways that you can build on your agile auditing and provide value in the future and reduce additional work that you have to do so you can look at more areas of risk in you know and get a broader coverage across all of the things that you have to do. >> Yeah. I know that's um that's a great idea because I know some of the more agile auditing things we do
064are very they're just very the same thing over and over again. So it'd be a good way to get that out of our bucket. Yeah, I think like a really great example um because I think we're right at the precipice of being able to do those things now that we see our kind of triedand-trude recommendations and I think uh Tracy Moore with accounts payable uh has been actually very excited to show us these reports that she's been running and what she's uh doing. So maybe there's some other opportunities with these analytics or the work that you all and I'm just leaning to the treasures office because you know thinking financially um where we can kind of highlight and showcase that work because I think that's that's really a great way to highlight that. Thanks for
065the feedback. I was just going to say I appreciate you also uh spending a little time. We were talking about KPIs and ROI on the qualitative versus quantitative. I think part of that for me is the getting us to a point where quantitative is a goal is a great place to be. We're not there yet, right? And so I think in a lot of ways what we're talking about is our systems better are running more effective and efficient. But to get there means you may have to go through periods of time where the quantitative doesn't match up to the qualitative goal. And so I appreciate you kind of spending some time in that. And I think that's another aspect of what we are looking at from that idea of a KPI as a district as
066a whole is some of our KPIs are so focused on a particular result >> that the process doesn't always match up to like a straight line to that result. So you may say you want to get to A, but you're going to have to travel a little bit around to get there. And do we think about the product or the thing that we're talking about in that way of A is the only thing we care about. So then we're willing to spend whatever it is to get to A or is it that we need to create the system so that A might be a future goal. We need the things in place to get there. And so I I appreciate you guys spending a little bit of time talking about that with regards to especially
067for internal audit because you are not simply there to save dollars, right? Like the the idea is that we would do things better. We'd be more efficient. We'd be we'd have systems in place that work. All those things would eventually lead to savings. Uh but until we get there, may not be right there yet. >> And if I might add on to that, I think that's such a great point. And I think the other thing to kind of acknowledge here too is what's your ROI on your ROI efforts. So how much time do and energy we do we spend as an internal audit team does do we expect management to spend tracking these things? And I think where we sit right now is we have high level of confidence that we are getting value from
068the recommendations and from the work of audit and from all of the hard work that management puts into addressing this. I think it's then this next question in a time of limited resources. how many do we have to spare to try to further quantify and measure. And so I think right now our recommendation is to strike the balance when we can find reports and things like that that are really easily accessible and we're tracking and monitoring as part of a process. Let's give it a voice and let's highlight it. Um I think to take this to the nth degree right now could be um requiring of resources we don't really have. So I think that's kind of our take right now is we haven't historically done the best job of highlighting the successes. Um, and
069so I think through again Treasure Augustine's presentation that's coming up here, it does a great job of of showing that as well and perhaps something we'd like to continue doing. >> One more point before we move on. I I totally agree that I think your KPIs don't need to be um figure driven the entire time. It doesn't always need to be a number. But I would just a word of caution when we're writing a narrative focused KPI. You need to it needs to be written in a way that has a possibility of the answer being no. If if it's written at such a high level that you're never going to answer that question as anything other than yes, then I don't know if it's productive as a KPI. So just before these are formalized and
070like put into the dashboard, just read them again and say is there ever a situation where you know if we're being honest we would say no. >> One more thought. >> Yeah. >> Okay. Thanks everyone for the the dialogue. Great stuff. We've been talking about KPIs quite a bit over the years. So, um, moving on. Um, if uh the treasurer could take over and acknowledge we are a little behind. So, >> yeah, according to the agenda, I have three minutes. So, >> we'll give you we'll give you a few more than three. >> We'll do the lightning round here. >> Yeah. Appreciate that. So Rob, if you want to work get the presentation up. Um I'll do a couple quick things before that. Part of this is financial update as well. I was thinking back
071to the last time we met and what's happened since then. So um obviously November we passed a renewal of the $48 million levy. So wanted to thank the audit committee for their endorsement um of that renewal. It actually passed the highest percentage I think ever. >> That's a pause line. Yep. So, so community support remains strong for for CPS and for the preschool. Um, and so, so that's a good way to kick off where we're at now. So, we're starting to look at the FY27 budget. I started working on that in addition to working on a new strategic plan. So, you've probably heard that as well. And so, and so, you know, we're working on both those things concurrently. Also looking at some future future funding opportunities, what that's going to look like. I think
072that'll become a topic very quickly for uh budget finance and growth committee and then probably to the full board. So be on the lookout for that. Um the other thing I just to give ourselves a little plug, we've had a really really cool last couple podcasts that we do. Money matters with Mike. Um my f the finance committee has been has been in attendance for for a lot of those. We've had a doing a really um neat series on how schools are funded. Um and so and so our first one we had Harold Fleeter, Dr. Harold Fleeter who Howard Fleeter who is a um who's a researcher who gave a lot of perspective about the history of school funding in Ohio. Um legal council Hoy taught us a little bit of history of history of
073Cincinnati public schools which is also pretty neat. Um and let just a couple weeks ago or I guess a week and a half ago we had um county Audrey Jessica Miranda come join us and talk through property taxes and we did a real deep dive on on property taxes. So, so if you get a chance to check those out, they're about an hour a piece, but they really dig into school funding. And then January, we're going to talk about the state side. So, we're about a fair school funding plan. So, stay tuned there. And that gave that gave Rob to get caught up. So, I think that's that's kind of the high level um financial updates. Couple of things. If you're watching board meetings, um January 12th is not only the organizational meeting for the
074board, but it's also the tax budget. So, uh, Mr. Ashley will be presenting the tax budget, which which is more important now than ever before because of some of the changes to the county budget commission. They now have the power to unilaterally reduce um the the tax rates for for any levy. So, that that's a that's a new power they just got. Um, so that'll be a big thing. And then um at the end of February, you know, we'll be revising our budget and three-year forecast, previously known as a five-year forecast. So, those are things coming up. Also want to introduce to my right, Liz Martin. Liz is our new assistant treasurer. I think she's that's an applause line. Yes. So, very happy to have her on board. um she actually has an audit background
075so she probably feels right at home here and but but she she's been a great help already uh with a lot of the work we're doing and we're really happy to have her. So for the rest of the presentation um so Lauren and I and I think I think that was that was a meeting we had with Dan as well and I don't remember Clear were you part of that one or not? Okay. And I I don't remember. I'm trying to remember, but we had a conversation about recommendations come up many many times. They've come up and so and so I said I'll I'll do a presentation from my perspective. So just to kind of give a little more depth into why you might have un uncompleted recommendations, how they kind of once they leave
076audit, how management um takes it. So if you go to the next slide, Rob, I tried to make this is kind of a crazy graph. Next slide, please. So I tried to build a process map of how all these things come into the work of the administration. You know we have new laws, policies, rules that come in. We have our performance data and then we have the internal audit recommendations. All that kind of goes into the grinder that is our work. Um out of that grinder comes new processes, new systems. Um hopefully eventually risks are mitigated. And you can see how through that period we report back um to the internal audit um usually through through the updates function that Emma talked about. If you go next slide just high level we are probably the
077frequent flyers. We are the most um frequent customers I think of internal audit. So so so we've and we've and to date you know we've had they've made 64 recommendations that are assigned to us. U we've completed 92% of those. That's a pretty good it's a pretty good rate I would say. Um, so that can give me an applause line. >> Yeah. Come on. Let's go. Let's give applause line. I mean I mean it's it's it's been hard sometimes. It's it's it's not always fun. But um if you go to the next slide, Rob, you know, some of the common challenges we talked about, you know, lack of resources, competing priorities, that's that's an obvious one. I will say, and I think this is true, most individuals are really bad estimators of time and effort.
078And I think that that's just a human thing. I I worked before I came to CPS, I worked in a company where we developed software and one of the worst things we did was we would do customizations for clients and we would always almost always lose money on those because no matter what number the developer came up with then we would double it and we would double it again but then we give and we give the client a quote and then we'd still not hit those numbers, right? And so and these are people do it every day. So, so I think a lot of times the reason these these recommendations go over is we've just massively underestimated the amount of time and effort it takes to get to get something done. And that's the only
079way you get better with that is by doing it. Honestly, like there the people who are good estimators have a lot of practice and a lot of skill doing it. And those people you keep around because they make you money. They make you money at the corporate level. Um, we talked about scope a little bit. So sometimes, you know, we don't understand scope, you know, of a recommendation. Sometimes we don't understand scope of what we're trying to fix. And then there are times, I think, where we just miss the root cause. You know, you know, there's a plan, we, you know, we get a recommendation, we dig into a plan, we say, "Okay, if we do this, it's fixed. We run the data. We did it. It didn't fix it. We missed hitting that root
080cause analysis." And so then you have to pivot and go and re reexamine what you're doing and try to find that root cause. Um, so I'll go through three examples real quick. Um, the first one, two slides. Rob, sorry. Gotta keep up. One of these days, Rob, we're getting a clicker, right? >> Okay. One of these days, Rob and I are getting Rob and I are getting a clicker. So, um, we've talked about the AP duplicate payments, I think, enough. Um, Tracy Moore's done a great job. Some of the challenges was was, you know, we got this great report built and she ran it one month and then she didn't run it for a month. I'm like, what are we doing? we got to make so we had to put the process behind the report.
081So we have a report we had to make a process run it every day on this day of the month you know go through your results. So so that was good. Um had some false positives in there that we had to work through that but that was good. And then and then taking back funds from an employee is is a it's a delicate process. So you want to make sure you do it right. You want to make sure you have all your data correct. You want to give them options and and so it's not just like, oh, we found you got overpaid, we're taking it back next paycheck or come write us a check. Our communication is a little softer. So sometimes those things take a little bit of time to work through, but we
082we have gotten we have gotten the money back and that's that's the most important thing. Uh, next slide. The next one to talk about is fixed assets. This is one that we just completed this time period and and so it was really about tagging assets and data validation. Um, this one ended up being an entire quality improvement project which was really nice. We went the full like model for improvement QI project on this which was important. I think the challenges one we put a new piece of we put a new software tracking system in for asset scanning. So we had to learn that system get that up and running. Um, the other one is it's a moving target. You know we are always buying assets and and a lot of our a lot of our
083where we say complete is about that moving target. you know, you know, we're always getting new assets. And you can see in the graph I'm going to show you, there are times where we get a lot of assets, you know, you know, some of that Esther money, we bought like a ton of those clear touch boards like these for for the classrooms, you know, and we bought a huge b huge amount of them at once and then putting that took us months to put those into place. Um, and so that was one of the challenges. The other challenge, I think I said this is the difference between what's regular work and where's implementation end. So a lot of the recommendations say train everyone on something. Well, at CPS, training everyone is a moving target. You
084know, it just it's there's just enough employees moving through that we had to have a discussion internally and say what do we consider everyone trained because because everyone trained today might not be everyone trained on Friday. And and so and so our our thing was we trained all the people who were in that role when the recommendation was made and we have a process to train new people. It might not get 100% of new people but there's a process in place. We're getting 95 to 98% of those new folks. So we felt comfortable. Um Rob, you can just kind of click through slides. So this is a key driver diagram. This is a fullon quality improvement project. You can see what the aim is. You can see what interventions we tried. um very very formal
085but it really works we can really works to drive down the issues. If you go to the next slide that's our run chart. So this is this run chart is the percentage of active assets that are non-compliant meaning they're not tagged or or they didn't show up in the last scan and you can see there are some peaks and valleys. Um like I said we get sometimes we got huge chunks of assets that we brought in but we've worked that down. I mean we've continued to reduce the risk of those assets and it's been it's been quite a project and then the final slide and this is just a self assessment. So one of the things that you do in these projects is you assess yourself. I mean this project is what we call sustainable
086improvement. So, so we feel at this point we have systems in place and processes in place that we're going to continue trending down to zero, you know, and we it'll take it'll take time, right? Or as close to zero as you can get. Again, you know, we buy stuff every day. We hire people every day. So, but but that's all good. Third one, third project, um, is a payroll overtime pre-approval. This one I think we thought was a slam dunk and not so much. Uh, and part and part of this is scale. This is really scale and scope. So the easy part was building a web form so people could go in and put their overtime requests in, letting people approve it. Simple. The work has been expanding it through all these test groups of
087employees and dealing with individual employee issues. So, if you think about our hourly employees who who can get overtime, you know, that's everything from your custodian to your lunchroom cook to your pair professional to your clerical staff um at the front at the front desk of the schools. All of those people, that's three, four different unions between between all that that bucket of people. There's three or four different unions that you have to work with. And they all have different levels of computer access. They all have different schedules. There's there's just a lot of things. And so and so we've really worked with the unions to try to try to roll it out in pieces and and kind of get those gains, you know, figure figure out a group, figure out what works, incorporate those
088gains in the next one. But it has been a slow process. Um and we we try to add to it. It has not been the highest priority for us in all those things we do. Uh but but we we we continue to work at it. And so like like I said, building the form that was easy. That was that was months worth of work, maybe two months worth of work. But getting the form to all the employee groups and getting them to consistently use it is is where is where we've kind of stalled and where where it's taken us time. So hopefully through those examples, we can kind of see an idea of what the work is like. I mean, I can only talk for the work that we've done, but I'm assuming the other
089the other groups who have recommendations have very similar experiences. Thanks, Mike. I think this is great context for um what we've been talking about today and appreciate the efforts of the treasures department and feeling willing to talk about challenges that you've had and what you have to work through. There any other questions or comments for Mike? Okay. Uh I'll turn it back over to Lauren. So I will be brief but again always happy to dive in. Uh but it's the time of year yet again for evaluation. So uh I am submitting to you all a memo. I I hope you had the opportunity to review in advance of today. I'm more than happy again to go through the progress, but I do believe the form especially uh the information I should say on pages five
090and six really outline the details behind the goals that were set for the year and the progress to date. Um and then you'll see on page seven the evaluation form uh that I would request you all's feedback. Um and I know that typically this conversation will take place during your executive session this evening. uh but wanted to project or uh excuse me present rather this information publicly uh from a self-evaluation standpoint. So always welcome the feedback. Um you know we aim to grow year-over-year and also the purpose of midyear of course is if we are headed in a direction you would like to see uh change altered we still have the opportunity to do so as we head towards April. So appreciate that feedback and the time to share this with you. Oh and I
091almost missed. So we also had a little change. I uh was brought into the conversation uh via the board's exe or pardon me retreat, that's the word I'm looking for, in October. They uh discussed the evaluation process and the goal setting process of all of their direct reports. Uh we decided in the board's guidance was not to make any amendments to the board policy internal audit charter at this time. However, from an administrative standpoint, the board would like to be a bit more involved in the process. So, uh, the the procedural aspects that are being proposed tonight would be for the audit committee to give the feedback as usual. Uh, our audit committee chair will hand it over to our finance committee chair who will then bring it forth to the full board um hopefully
092at the first meeting of 2026. That way, the full board can then adopt a resolution and formally adopt this on behalf of the audit committee and also incorporate any feedback they may have as well. So, open to any feedback conversation. um and and submit this to you all this evening. Thank you. >> Okay. Thank you, Lauren. So, um we are going to um assuming we do everything correctly. We're going to uh go into executive session um to discuss the employment of a public employer official. Um so, I would like to have a motion um to go into executive session. I'll motion. >> Okay. Thank you. And a second. >> Second. >> Okay. >> Thank you. Uh we need to do a vote. Uh do I do you want me to do that, Lauren, or can
093you Okay. Uh myself, Dan Hold House, yes. Uh Clarice, >> yes. >> Laura de Oliviera, >> yes. >> Liz Gutridge, >> yes. >> Kevin Hoffman, >> yes. >> Paul Kitsmiller, >> yes. >> Jonathan Young, >> yes. Eve Bolton. >> Yes. >> Brandon Craig, >> yes.