001Mhm. >> Great. This March 2nd, 2026 regular meeting of the Fairfax County School Board Audit Committee will now come to order. We will now approve the meeting minutes from the January 5th, 2026 Audit Committee meeting. Uh, do I have a motion? Moved by Mr. Moon that the Audit Committee approve the meeting minutes from January 5th, 2026 meeting with leave for the clerk to correct any formatting, technical, or grammatical errors. Do I have a second? Yes, uh, Prerna. Okay. Um, all those in favor? Uh everyone at the table. Uh all those opposed? None. So, item 1.03 business process audits, I call on Britney Hamilton for item 1.03. All right, thank you, Ryan. So, good evening. Today, we are presenting the business process audit reports um for several schools. Um item 2.1 is the summary, however, the
002full reports are item 2.2 through 2.7. Um these BPAs are conducted on an ad hoc basis due to manage- management changes, continuous monitoring results, um or situations deemed necessary. Um the primary objectives are to evaluate process effectiveness um and policy compliance, assess whether internal controls are functioning as intended, and ensure transactions are reasonable and do not appear fraudulent. Um we started these audits in November of 2025 up until January of 2026. Um and uh six schools were audited during this time frame. Um so, we had zero high high-risk findings, uh four moderate findings in three schools, um and 10 low-risk findings, and um we also had two schools with no findings. Um so, we'll um While while the low-risk findings were addressed um with school leadership, I would like to direct the attention the committee's
003attention to the moderate findings in the summary. Um so, I'll start with Annandale High School um who had two moderate findings around documentation and procurement non-compliance. Um the missing documentation includes CTE cash receipts lacking um required deposit slips. Um and additionally, cash event checks uh eight cash event checks that lacked required um cash events uh forms. Um and then we'll go down to procurement around non-compliance around procurement. Um, so for community-based instruction, which is CPI, uh, it's a program for students with disabilities that moves um, learning into classroom into real world. Um, an annual CBI uh, allotment of $1,050 was reserved and dispersed prematurely via check prior to specific trip approvals. And only $105 in activities were actually approved um, leaving $945 surplus um, of unspent cash sitting in the school safe. Um, additionally we
004additionally we had $21,000 in uh, football uniforms that were ordered without an approved purchase order. Um, and then if we could go down to Cameron Elementary who had one moderate finding around cash receipting. Um, four cash receipts lacked cash um, it lacked uh, collection and verification dates preventing verification of timely deposits. And then lastly we have Lewis Archer with one moderate finding around inappropriate fund usage where staff refreshments were charged to student activity fund accounts uh, rather than the administrative fund account. And it to address these findings OAG has directed uh, the following actions. Um, so standard documentation, so we recommend that financial technicians ensure that the FS131, which is the deposit slip, and the FS132 cash advance forms are utilized for every applicable um, transaction. And then um, around purchasing compliance we um, recommend
005that uh, the enforcing of the PO first rule. Um, just recommending uh, not obligating funds or ordering items items before a uh, approved purchase order. And um, around fund timeliness, we recommend that documentation for cash receipts include uh, receipt and verified dates to ensure compliance with timely deposit and it reduce the risk of funds being lost. And then fund integrity around ensuring disbursements are charged to the correct funding source. And for all of these moderate findings management concurs. We'll do follow up reviews and they'll be scheduled and verified to verify if those corrective actions have been integrated into their daily operations. And I'll bring it back to Ryan. Wonderful. Thank you Britney. Do we have any questions or comments on any of these? Yes, Mr. Moon. When when I would say cash disbursement it's not
006cash cash is it? Check. It's a check. Correct. Yes. But why do we use the term cash disbursement? If I may just come and thank you great question. So we normally refer cash and as cash and checks equivalents. So that's how kind of we define it. We can also look into you know updating that if it create confusion you know to the users in the future. It could it could. If if they come to a board up and see the documents cash disbursement. Because some of the locations were talking actually talking about real cash sitting in somewhere. So that could create a confusion. So that is why I >> Yeah. Yeah. We can certainly look into you know modify that going forward. Thank you. Since we are mentioning here about a purchasing refreshments is that
007$694. This is for the Louise Archer. Oh, did I go too far? Louise Archer Elementary School $694 coming out of wrong account. Correct? >> Correct. Is it Do you generally see a lot of refreshments purchases throughout the county among schools. You mean uh maybe can I just clarify that question? Is it Mr. Moon, you're asking do we normally see refreshments expenditures purchases incurred in elementary school? >> What schools in Or generally school? >> Okay. Yes, we do. We do? >> Yes. Um it's just in this particular instance it was charged to the wrong account. All right. I'll probably, you know, have a have conversation with the superintendent about the extent of that uh you know, among schools and you know, central offices including school offices. That's what I have because you know, people may see
008that as perhaps not the best way to use the funds. Okay, thank you. Um yes, Ms. St. John Cunningham. So, I may not know the nature of this, but working in elementary school sometimes the refreshments are purchased because you're having an evening where parents are coming in and you're feeding them. So, you're buying pizza and sodas and stuff like that. Um so, it's not like refreshments like for staff to, you know, I mean and sometimes you do have Uh sometimes it is for a staff appreciation. Um I just wanted to I don't know the specifics. I'm just saying that I've had to pick up the pizzas and stuff like that. I mean, that's completely understandable. Just Just you know, trying to do oversight role play. Okay, great. Um well, thank you for sharing on that
009item, Britney. Um I now call on Danielle Moore uh for item 1.04 Office of Auditor General External Peer Review. Thank you, Ryan, so much. So, I'm going to talk to you about our external the OAG external peer review um that was conducted the week of January 26th. And this is a peer review that is conducted every 3 years for us. Our last one was conducted I believe in 2023 and we received a pass rating. This year I'm happy to report that we also received a pass rating with no management letter comments. And this year was a little bit different because that was the week that we had our snow week. So we had to kind of maneuver a little bit and we had one of our external peer reviewers that was able to come in
010office and we had one that was remote. But I would just like to thank my team because everyone came in was able to do interviews with external peer reviewers. They looked at whether we were compliant with the general the general government accounting auditing standards. Auditing standards which included looking at independence. They looked at continuing education. They looked at our standards surrounding our planning, our field work and our execution as well as reporting. And I I just this is a big accomplishment for us. This was very big for us that we received that pass rating without any management letter comments. So I just want to thank everyone my whole team that is here because everyone really contributed to making sure that we had that pass rating. Um I don't know Esther is there anything else you
011want to add or I think that that that's pretty much it but I but we were very happy to receive that and we are very happy for the external peer reviewers that were very flexible with us during that week because like I said that was one of those weeks where we had that big snowstorm and so we had to kind of like pivot a lot. And so I'll leave that there. So I'm going to pass it back to Lorraine. Great. Um, thank you for that. Uh, assuming folks have had a chance to review any other questions on this one. Yes, Mr. Moon. So, congratulations again. I didn't expect anything less from our uh the OAG. Uh, with that said, uh, how common or how rare is it for a school district to receive pass rating
012without any comments? Well, I will say since I've been here, I've been here 6 years. Um, the last two ones we've had, we both had passes. Before that, I'm not I believe we did not even have a external peer review, but I will let Esther answer that. And I just want to know um throughout the Commonwealth or throughout the >> Oh, throughout the Commonwealth? >> throughout the nation, whether we are the only one or we are Um, I am actually not sure. I actually served on the peer review before and we did have I it was in Baltimore. I we did have some management letter comments for for that particular audit. Um, but I'll let Esther answer that cuz she's more on the board of that, so I'll let her lead. Yeah, um, that's a
013great question. I mean, in front of me, I do not have the data, um, but I do believe, you know, Mr. Moon is really differ, you know, about the maturity of the uh audit shop, right? This is our second time doing this external audit and the fact that both times we have passed without management letter. So, I think it's already a great, you know, validation of our quality of work. Um, so I really want to thank my team again and you see all the auditors here, so, um, the work will be coming. So, if um, anyone has a question who who audit the auditors, there are someone audit us, so that that our work can be relied upon. You know, if you could, you know, again, you know, if he could have find some some
014data relate to my question, so that I could really brag about it, because we are we are one of those 0.5% of a school districts in the entire nation to get this kind of external review evaluation rating. So, we can do something about >> well, I don't want to what I don't want to have is oh gosh, 99.9% of the school districts receive that, then I'm not going to brag about it. Got it. Got it. We will do more analysis. Thank you. Great. Okay. Well, thanks. Um seeing nothing further on this item. Thank you um Daniel for the presentation. Um now we'll move on to um Esther Koh for item 1.05, fiscal year 2027 OAG risk assessment and proposed audit plan. Thank you, Ryan. So, um good evening, everyone. So, today we will be presenting
015um the fiscal year 27 risk assessment and audit plan. So, first of all, I would like to say a big thank you to all of the audit committee members, our community members, and our school board members to provide us with a lot of valuable insights about what to be audited next year. Uh while it sounds to be a little bit far away, um we are already in the month of March, so I'm sure July 1st will come around the corner very quickly. Um so, if we can um move along the slide. So, here are the contents. And the next slide talks about about the why we have the assessment. So, um it go over our mission for the Office of Auditor General, where our goal is to audit all the ongoing processes to ensure they
016are adequately designed and operating effectively and efficiently. And then we also would like to uh coordinate and then to promote the uh strategic goals for the school districts, particularly surrounding the pillar of equity, excellence, and accountability. And then based upon our policy that govern the work of the auditor general, that we we shall submit an annual plan to the audit committee, which are all of you here today, so that you can review the work and then we can then make proposal to the school board for approval. So on this slide it highlight the procedures that we conducted. Every year we do this first of all to identify what are the available audit topics. And then we prioritize them. I mean we talked about benchmarking earlier, meaning compare to the other internal audit departments in the
017nation to see what they are looking, what they are doing. And then we also solicit information from the school board and audit committee members. We also talked to many of the employees through interviews and surveys. >> [snorts] >> Here we this year we received 85 surveys out of the 200 plus surveys that we sent out. So we get a pretty high uh uh uh rate of receipt of the comments from our employees. And then we consider the different levels of risk and then we evaluate and and then we propose the plan to what to be audited as primary, which is for fiscal year 27 next year. And then we also laid out secondary and long-term priorities as well. So I may need a drum roll for the next one. So here are the result for
018the key outcomes. So we propose four new audits including athletic programs, funds and booster organizations. So if I may just highlight what we would like to look that for athletic programs, uh focusing on the financial transactions mainly. So we would not be looking at the Virginia High School League regulation, etc. But, we will be laser zoomed in how we are working on the money, and then how the relationship is working out with the booster organizations. And we will also focus on continuous background and professional verification, fundraising activities, as well as specific contracts audit. And then we have two audits listed here for uh carry on, carry over, meaning those audits started this year. They are the local school activity funds audits, as well as specific contracts. And you may see that it is a little
019bit different. Fiscal year 2026, specific contracts um are the one that we will be looking at instructional uh services department, as well as the uh department of special services. And for next year, we propose to look at department of information technology. And then we also have some of the annual audits that we recommend to continues to do, and they are mainly focus on schools, because schools at the end of the day make up of FCPS, and we really think that that OAG should continue to focus on the schools operations. So, moving on, here are three uh topics that we got uh more interest from uh school board members, and also audit committee members, but we uh we would like to ask to kind of delayed, and then for them to do in fiscal year 2028
020or after, with the reason stated on this slide. Um this are some of the uh kind of like the second tiers, I would like to say audit topics, including the student transfer process, the capital improvement projects process, artificial intelligence governance, as well as the career and technical education programs. If I may just make a quick note for uh career and technical education programs, even though we do not include them as a centralized a function to audit. We are including the CTE transactions in the individual school audits. So, they are part of the audit plan. So, I would like to make that distinction for you all. And then here are some of the um major major metrics that we use um on the four new topics so that you can see kind of like the um
021whether we identified them through benchmarking or not. This is yes for all of them, meaning that these are common topics that um in the US, in the other internal audit shops for K-12 or local governments, they are looking into that. And we also include the indicators as well as the interest counts from school board and audit committee members. And then moving on here is our plan uh with the timeline of how we are going to do each one of them. Our goal is to finish all of them um by, you know, summer of next year uh with the exception of the local school activity funds audit because their due date is June 30th. As part of the work, we can only looked at the uh fund balance after the year end. So, normally the local
022school activity funds audit would take a little bit more time to complete. And then uh for the following slides um is kind of like a deep dive into the description, objective, internal stakeholders, and the schedule of each of the individual audits. So, instead of kind of going through each one of them um and I think we can all see that on the slide, I would like to focus on the objective and the scope mainly so that you can understand about the what we are looking at. >> [snorts] >> So, for local school activity funds, we are focusing on the cash and checks balances at the uh year end to ensure that they are fairly stated. We also looked into the compliance and then as well as the checks and balances, meaning the internal controls, and
023then we also want to see if any of the transactions are reasonable and do not appear to be fraudulent. And then moving on for the specific contracts audit, we will be evaluating whether the user department's controls are working out as intended. So, like I said earlier, for fiscal year 26, we are focusing on instructional services department and department of special services. So, we are have that audit actually going on right now. Luke is our audit supervisor on it, and we will select samples of contracts from these two departments. And then moving on is the athletic programs funds and booster organizations. The scope of work we will be focusing A, meaning number one will be on policy, regulations, and the processes. We will also look into the internal controls and then to ensure that the uh
024the um the processes are implemented um consistently throughout the school districts, and we will also examine the roles and responsibility about who is doing what between FCPS and the booster organizations. Moving on is the business process audits that Brittany just kind of walk us through. So, we suggest to continue to do it in fiscal year 27 um with the focus on uh the processes, whether it is effective and efficient, and the compliance aspect, and then we also want to check whether the transactions are reasonable and whether they appear to be fraudulent or not. And like I said before, we will be focusing on the CTE transactions. Again, that stand for the career technical and education fund accounts. And then number five is the continuous background and professional verification, um and we all understand and know
025that it is very important to have trusted adults for teachers and who work with the students in the school. So, for this audit we will be focusing about on the compliance with the policy and procedures and then also to determine and to what extent that there are consistent monitoring throughout the employees hiring with FCPS that we are regularly check the background and verify the professional status even after hiring. And then the next one is fundraising activities where the objective is on the controls meaning again the um the checks and balances and then we were also looking into the compliance aspect as well. And then we also want to ensure that that FCPS fundraising process we will compare it with the other school districts and to see whether what we are doing school or industry leading
026practices and one thing we would also want to see if any of the um stakeholders are using any unauthorized fundraising method. So, that is part of the scope as well. And then we talked about the local school activity fund already so I'm going to skip this slide but this slide just mean that we are doing it for next year end as well. And we already talked about specific contracts so we want to repeat that not only in FY 26 but then also continue to do it in fiscal year 27 with the focus on the Department of Information Technology contracts. And then continuous monitoring item number nine and that's what we are doing now and we would like to continue with that is to use technology based audit techniques to identify samples so that we can
027identify where the needle may be in the haystack and then does further plan for our audit. And then as part of us continuous monitoring, we will continue to perform unannounced cash counts and e-commerce collection of event fees. Um and if I may just share that uh recently we went to some of the performing arts uh activity at school, and um we want to observe whether the collection at the box office, uh whether there are enough checks and balances surrounding that. And here are some of our other uh duties that are listed here, and um I would like to highlight for two of them that are listed. One is about the FCPS uh fraud waste and abuse inquiry that our team really spend a lot of due diligence working on it. Uh on a yearly basis,
028we received about 70 to 80 cases, and um we received through different method including an anonymous hotline, and I know many of the school board members, you already recite the uh hotline number, um but we really appreciate your partnership with us to promote the the way to how people can see something and say something. And then we will continue also to do outreach and education, which is number five. Um this year we have already been providing, I think one or two training, and we keep on doing it. Uh and every time we got over 100 employees to participate. And anyone within FCPS are welcome, including our audit committee members, if you would like to join our training, but it is a little bit long because we want to deep dive into a lot of the
029topics, so we three hours each. And also, I would like to say thank you to um Dr. Reed and the management team to allowed us to have um kind of like time to meet with the school bay administrator uh every every uh sum uh summer now during the leadership kickoff to have 15 minutes with our school-based administrators so can share with them what is the highlight, what is the things that they need to know about. And I also want to say thank you to our controller to allowed us to have that, you know, line of um communication with the finance tax and other stakeholders from school and in the um office and department so that we can have that line of continuously to talk to them and to bring up what they need to know.
030Okay, so I think I'm almost done. We are at the next step slide. Uh so here you can see after today um it will be discussed with the school board in the month of June uh for our work session and approval will be in early July. And then for uh those who may be uh watching us online and if you want to find out more about OAG, here are um many of the links that um you can find out more. So with that we'd like to hand the time over to Ryan. Wonderful. Well, thank you for that um report of things to come. Um colleagues, any questions, comments? Mr. Moon. Yeah, I don't I mean good job. Thanks thanks for the presentation. Uh I mean looks good to me. I I don't have a particular
031comments except just questions related to slide number 14 where I see I just want you to have clearer clearer understanding of what school supported organizations mean. Is that boosters club? Boosters organizations? What school supported organizations? Thank you. Thank you for the uh definition questions. So I I do believe that we have a regulation uh within FCPS define what that is, but I do not have it right in front of me. But you are correct, Mr. Moon. It include the booster and any support organization that support the school uh work. But that does not include PTAs, does it? Yes. >> Yes. It does include the PTAs. And it's a bigger umbrella, so >> Okay, so $2.8 million, is that If if that includes all the booster organizations and PTAs, the revenue of $2.8 million for one
032entire school year seems to be rather smaller than I would expect. So, if I may answer that while Danielle is searching, you know, to find out is it a one year I'm pretty sure >> You can get back to me later. And also, uh another amount that I see is $4.7 million of a fundraising in FY 25 fundraising amounting to 4.7. Do you know fundraising by whom? So, um maybe when we check that we it include one account, maybe Seymour can help me, you know, to answer that, but it is the total because there's a separate fundraising account within the local school activity fund that we can just pull that account from. So, it include everything. And may I if I may also answer your question about the school supported organizations. For the $2.8 million,
033one of the risk from a audit perspective, Mr. Moon, is under recording of revenue. So, if you ask me, how do I know that that this $2.8 million is a complete figure? I hope that through this audit we can find out more. With the 200 schools, uh with the some PTAs ability to be able to raise a lot of money, that that seems to be rather a small number. But, if I >> That includes all the PTAs. But, if I may add one thing, is this number only include those money come through FCPS, right? Because sometimes PTA they may raise money if they don't go through the FCPS infrastructure, then it is not recorded by FCPS. >> So if you could provide a a an explanation statement as to what comes to us versus what
034they will go through us but kept by those organizations. And also define if you could define those school support organizations. And also provide and what constitutes what is composed of that $4.7 million. It's a fundraising amount of 4.7. I'm trying to understand what fundraising >> [clears throat] >> Is that Is that Is that I I'm thinking before the audit, we may not be able to peel the onion further to exactly know what they are. I can explain the challenge here and if maybe Seema can help me, you know, with this question to provide Mr. Moon with more information. Most of the documents are resided in the school. So if we need to dissect it further about the what constitute, for example, the 4.7 million. We would need to record request the documents from the school
035in order to really understand what they are because my understanding is that in our chart of account, it doesn't really break further. So we have one account for fundraising and people put the money into it. So unless we really request for documentation, I don't know, but I don't know if my team has any other thoughts. >> I guess I guess I guess we'll get to have a lot more information once you finish your auditing of this as part of your next year's plan. Okay, thank you. Um thank you for that good question, Mr. Moon. Uh Ms. St. John Cunningham. Um so so in terms of both the athletic and the other kind of booster club activities like theater um and things like that, are you guys when you're going to be doing the audit, are
036you going to be looking at the MOUs? Um okay, I think that's important. Um and then just trying to look at I think I kind of understand what Mr. Moon was getting to and I think we have different kinds of fundraising types of organizations. Some that are specific to a booster say for wrestling or for football or for basketball is one kind of fundraising. But then I know when we do uh school photos, then that's another fundraiser. So when kids pay for photos, they and I don't know if that goes to the PTA or not. But when you buy photos, that's also fundraising. Or when you buy a t-shirt, that's fundraising. Um so they're very distinct and different of categories. So I could see where one MOU would fit one kind of fundraising activity. I
037guess what I'm looking for after working in different schools is a sort of consistency. Because I think when you're trying to audit if if one school does it completely different than another for the same set of fundraising streams then I can see how that's really difficult. But if we have a more consistent MOU and a consistent way of reporting and I understand like on the account for the school it's one pot that says fundraising and that's coming in from everything. So to desegregate that, I think might be difficult and would look different for every different school. Uh some schools do have robust PTA, some don't have any. Um and then if you're looking at PTA funding, is it was it the nights that everybody went out and bought it someplace or was it that they
038had a bingo night at their school or was it So, I guess I'm just First of all, I want to thank you for all your work cuz it's a lot of work. And as I'm looking at this and just from my experience in the schools, I I appreciate you're going to do this work and I can also see the challenges. So, thank you Marcia for the comments and uh number one about the athletic program staff and I definitely that we would be looking at the memorandum of understanding with those, you know, booster organization. We would be looking at the bylaws that we have because those normally listed out the roles and responsibility between the director of student athletics and what FCPS is required to do versus the booster. So, we will be looking into that.
039So, thank you. And then with related to fundraising that's absolutely that's one of the reason why we want to look into this topic because when you talk to 200 school, maybe there are many different ways to handle the money and we really want to ensure there is fidelity of implementation across. So, that's one of the reason that we picked this topics and is an interesting one that we want to look into that. But I also want to see if Seemer, do you have any other thoughts to add? Yes. Um so, I think all of you make >> [clears throat] >> an excellent point because fundraising is a very large umbrella. And so, within local school activity funds, we have the account fundraising. But that's for fundraising which is generated within the school. And then we
040raise funds, or we may have clubs raising funds, and there's there's a lot that needs to be broken apart in this audit, like you all are mentioning. And that has to be segregated from the outside organizations of FCPS, which is the PTAs and the boosters. They do their fundraising. They collect the money outside of the organization. Now, if they give a check to FCPS, then it comes into our account, but some of them they do what they want to do with it, and maybe give equipment to the school, or whatever they're doing. So, all of this has to be parsed out, Esther, in your audit, so that the concerns of the board members are differentiated with what's really raised as fundraising within or the FCPS structure, what's raised outside of the FCPS structure, and what
041are the various fundraising mechanisms. I think that would help, right? Yeah. I just want to say that this is will be a monumental task. I know that sometimes we just got to have Valentines, and you know, the sixth graders sell lollipops, and that is within the system cuz the sixth graders are raising money that they go and they take to the office because they're raising money for some for their sixth grade graduation, right? So, that is a small fundraising thing that happens at an elementary school. That might not happen at a middle school. So, there's a lot of little fundraising activities that go on, and um Yeah, that's all I've got [laughter] to say. Um Mr. Moon, did you have to go back here? Yeah, yeah, yeah. I mean, I'm looking forward to seeing this
042this audit, uh and and and learn more about what sort of revenues or fundraising activities are under our control per se versus what are completely outside and we haven't I mean we can't we have no influence whatsoever. And also one maybe is somewhere in between. Thank you. Certainly we'll bring it back to the audit committee with the results. Uh yes, Ms. Sinchongco. So and this is switching gears. Um it can you guys just like publish and send us when you guys are having those audit trainings? I I know it is a 3-hour time frame and I know that it might not people may not be able to attend, but if we don't know about it we definitely can't attend and every once in a while there might be a time that one or two school
043board members might have that 3-hour time you know frame and might be able to want to attend because I think it would be very just if you just let us know hey these are the trainings maybe some of us can make it. Thank you, Marcia. It will be our honor if one of you you know could join us. We I will bring it up in my monthly email to you all. It's there but it's kind of buried in the bottom but I will we will put it up so that you all can see the date and time. Ms. Ms. Cole I have nothing but time so uh You are on my invitation list, Mr. Moon. Great. Seeing nothing further, let's move on to item 1.06 so I will call on Monia Chahb for item 1.06
044audit follow-up. Thank you, Ryan. So I'll be presenting the audit recommendation follow-up as of January 31st. As you can see on the summary table on page two, we currently have five audit with open recommendation recommendations and we're able to close four this period. The first item on page three for the nutrition services or FNS, the two recommendations related to benchmarking and updating the regulation for FNS are in process. Moving on to the procurement audit on page four, we have four outstanding recommendations that are in progress and were due as of January 31st. Per management, the completion of these recommendations is pending the final update of guideline and regulations, as well as the implementation of the new audit board audit board software. And next, uh item three on page seven, is critical process hiring review. We
045closed the recommendation related to retaining applicant information in BrassRing, which is our applicant tracking system. We verified that human resources or HR has released the BrassRing user guide. In essence, this resource is designed to assist hiring managers in documenting all the information from the applicant screening and interview notes into BrassRing. There is one recommendation that was in progress but not due as of January 31st. It is related to establishing data reporting. We listed it on page eight. Then, on page nine, we have item four, our construction and renovation process. We verified and closed two recommendations this period. Specifically, design and construction department or DNC has established new guidelines requiring written approval from architects to justify any proposed change orders. In the past, these approvals were not formally documented. Additionally, we verified that DNC or design
046and construction has updated their drafts manual to clearly define who's responsible for overseeing project delays or time extension. Within this audit, we have six recommendations that are in process and due as of January 31st, uh based on OAG's understanding, the implement DNC is currently transitioning to the Kahua construction project software. This tool will allow DNC or the department to automate punchlist tracking and also establish benchmarking data. >> [snorts] >> And our last update is Westspring High School business audit. OAG verified and closed the recommendation related to time entry. We selected or reviewed a sample of cash receipts and found no exception. Moving forward, OAG will continue on our audit follow-up on an quarterly basis. Our next follow-up as of April 30th will be presented during the June audit committee meeting. And our last slide on
047page 13, we've included for for your reference OAG's framework for the audit recommendation follow-up. And um this concludes our presentation. I will hand it back to Ryan. Great, thank you so much. Um any questions on these follow-ups? Okay. Uh onto item 1. Thank you, Monia. Onto item 1.07, I call on Luke Robertson uh for the item on FY26 school and office safety report. Thank you. Uh so, OAG conducted a performance audit of school and office safety in accordance with the FY26 audit plan. The objectives of the audit were to evaluate FCPS safety and security requirements, to evaluate building security measures and access controls, as well as to select sample contracts for vendor compliance testing. So, in accordance with exemptions that are outlined in Code of Virginia, the results of this audit will not be shared
048publicly. Ryan? So, for the benefit of our audit committee members, we will discuss further in the forthcoming closed meeting. Okay. So, seeing no further conversation no other topics on the menu on the not on the menu on the I'm I'm very hungry. >> [laughter] >> On the meeting agenda. Um I will now uh call this public meeting recessed at 5:16 p.m. and the board will now meet in closed session. Should I do the motion now? Yes, okay. The audit committee will now make a motion on March 2, 2026 to go into closed meeting to one discuss personnel matters pursuant to section 2.2-37-11A1 of the Code of Virginia and two, security matters pursuant to section 2.2-37-11A19 and three, consult with legal counsel regarding specific matters requiring the provision of legal advice by such counsel pursuant to
049section 2.2-37-11A7 and A8 of the Code of Virginia, specifically A, student discipline, B, cybersecurity, and C, personnel matters. Do I have a motion? Moved by Ms. St. John Canning, seconded by Mr. McDaniel. All those in favor? That is unanimous for committee members at the table. Thank you. We move into 1600.