001Okay, General Co, please continue with Mr. >> I'm sure everyone has using the time to go through the PowerPoint. So, I don't think if if you all are okay, maybe we can open for questions for the document. Maybe the only one thing I would like to highlight um kind of the updates to it um is that on uh slide seven slide seven is the auditing standards this year government auditing standard which is like managed by GAO government accountability office they make some updates to the yellow book um so OA ag follows the yellow book um so we also need to make adjustments to our own audit menu and then also um this year we are up for a external peer review meaning someone else will come in to audit our shop to ensure that we
002are doing the audit according to the government auditing standards. So I want to highlight that and then I also want to highlight the last slide before the appendix which is what we really want to use it to um communicate who OG is. Slide 14. So I'm sure a lot of us will do preventative you know health care to see um a health care provider for prevent for prevention purpose uh so that that we can pre prevent a really not so good uh problems from happening. So OAG is just the same where we go out to do audit routine audit to to support management to identify areas that that we that need attention. So prevention is always better than cure. So with that um I would like to hand the time back to Ryan for questions.
003>> Thank you. Do any members of the committee have questions on this PowerPoint? Seeing none, we will move on to item 1.04 um OAG inquiry updates. Uh so over to um Esther. >> Thank you. So um the next document is the internal inquiry updates. So this is a document that I share with the audit committee members regularly and also to the public so that you all can see the types of inquiries cases that we receive. So we we received about um nine inquiries so far through the end of August and then it also show kind of the number of claims that we received totally from fiscal year 21 through now. Um and then we have the categories of like conflict of interest, documentation and etc. And um OAG takes all the claims very seriously and
004we will conduct a preliminary review according to our regulation 1410. So um that's all I would like to say. >> Hey uh yes Mr. Man. >> Oh thank you Mr. Chairman. Uh thank you. Thank you for all these numbers. So these numbers it's a set of data for me. However, do they signify anything? I mean, what should I look for in these numbers? >> So, thank you, Mr. Moon. And I know that this is a question that a lot of you may have in mind as well. I actually think that that what you can learn from it is that we can see the numbers are going up generally from fiscal year 21. So that's the trend and then we can see a little bit of down in fiscal year 25 and it's mainly with related
005to the category of not related to fraud, waste and abuse at FCPS. So to me it's really a um great story to share that our employees, our constituents are using it for really reporting cases that OAG could review. And of course could I compare compare with the other jurisdictions or other audit shop that who also maintain a hotline and I try to get that data. However, many of the shops they do not uh publicly advertise the number. So um are we doing can we do a better job to communicate the existence of the line? of course always right and I'm looking for all the audit committee members help if you don't mind to put it on your newsletter or in your circle of like communities so that they are aware of the existence of this
006hotline um but we do keep on receiving quite a lot of cases and I don't have it here yet but as of today uh September 15th I actually got five six more cases than like so now I have 15 altogether for this fiscal year. So the numbers are going up and I think people really take it seriously and reporting cases that represent can represent authentic concerns that they may have. If I ask a followup alo again uh looking at the numbers whether when numbers go up should I be concerned because the more people are questioning about some aspects or a lot of aspects or different aspects of the operation of school system or should I be happy because numbers going up and our employees who are you know members in the community are a a
007taking advantage of what we have in OA what OAS can do to help improve the system. So that is where my inquiry is. It's a set of data and so what as a screw with the member. So um if I may just very quickly comment on that. I think as an auditor I am trained to have no happy or sad about the data but then try to be you know staying on course for the facts and I don't think what you mean but um so for me that that we will continue to advertise the hotline. the numbers do represent a good amount of workload for the team. Um because that each case in order to do preliminary review we have been mobilizing the entire office in order to look into that. Um the trends alone
008I think that it it re it remains something very critical for the workload for OAG as a whole and I do know that that our employees are really taking it very seriously and then to report cases to us and then that door I feel like is open and employees know where to go to when they have this type of concerns. So I think that the work is going strong. Um but looking at the statistic alone it may not be able to draw conclusive evidence about that >> just one last followup to that is probably I'm repeating myself maybe in the next time you present this report you can at least help one board member as to what I should be looking for out of these numbers you know if a board member's role is to
009work on a policy on a policy ever then how do I use these numbers for to do my work? >> Thank you. >> Miss John Penny. >> So yeah, I would like a little bit of explanation because one of the highest just across the board has been not related to fraud, waste and abuse at FCPS. And I would love for you to give examples of that. And also when you give examples of that, is there something that maybe piggybacking on what Mr. Moon said, something that we could look at in terms of policy and how that might work? And what comes to my mind is boosters. Thank you, Mercier. So um first question about some example um I can share that but at the same time they are not found right they are allegations concerns
010some of them can be related to actually maybe schoolboard members and saying schoolboard members are not responsive in responding emails I was like have totally nothing to do with fraud waste and abuse and um and it mentioned something like uh claim names of uh fraud ways and abuse because gate house do not have filtered water. So it's not kind of really I think you get a sense of what I'm trying to say um with with this um in terms of policym great question um is is actually depending on the specific case that we got if we get more cases concerning booster or athletic events that obviously uh some of that we may be talking you know uh during close meeting if it involve personnel matters so I won't discuss it here um But definitely it
011will give um my team more thoughts and together with the audit committee about what policy or regulation need to be updated but it will be very specific to the specific case if it makes sense. >> No thank you. It does. Thank you. >> Great. Uh seeing no further questions or comments uh we will now move on to uh item 1.05 audit follow-up status. So I call on Monatri for >> three minutes. Okay. All right. Uh so I'll be presenting the audit recommendation followup as of July 31st, 2025. So before we dive in into the specific audit, I would like to quickly review how the audit process works. Um Janet, could you could we please go to page two? As you can see from flowcharts on page two, the this process is determined by the age
012of the opener recommendation. For um actions that are under three years old, we obtain evidence from the other clients and report on them courtly. For if the corrective actions have been open for more than three uh have been open for three to eight years, we follow up and report on them on a annual basis. And finally, for any actions that or any open actions that are open for more than eight years, we close the audit. Going on to the July audit recommendation followup, we currently have nine audit. We closed 13 uh recommendation this period. The first item on page five, it's FNS or food and nutrition services. We were able I'm sorry the two recommendation related to benchmarking and updated updating FNS regulations are in process and not do it as of July 2025. The
013next item on page two is the procurement process audit. We were able to close one recommendation related to procurement procedure. The one recommendation related to update regulation 5012 is in process but is not due as of July 31st, 2025. For the other five, we have extended the due dates from July to October 2025. Our third item is the critical process review of hiring. Um we closed four recommendation that that they're listed on page seven. Uh there are two recommendations that are outstanding and currently in process uh related to on boarding and principal hiring strategy. The remaining n recommendation for critical process hiring are outstanding but not they're not due as of July 31st 2025. And the last item we have is business process audit. We were able to close all five business process audit uh
014related to warehouse operation great falls elementary school Vernon South County Stanber where OG verified that support and documentation are time timely and approved. Uh our next audit followup will be as of October 30 as of October 31st, 2025 and is scheduled to be presented to the other committee on January. Am I making three minutes? >> Well done. >> So questions or comments on audit follow-up status? Mr. Moon, >> are you able to breathe through the presentation? Can I breathe? Okay. Uh I'm I am trying to have a better understanding of what it means when you say for audit recommendations open for more than eight years a will be closed. So there are recommendations and not finally a implemented or adopted by a >> management or or schools or something. We're just going to forget about
015them after the eight years. Well, we close them and it aligns with the FCPS uh policy of records management which is eight years. >> Yeah. But but recommendation is I mean work left to be done still to be done that is why it is open. Correct. >> Yes. >> So we're just going to close it or it closes then what what happens to those recommendations? If we have not received uh follow-up actions from management or process owners, we will close it if it's uh past eight years and that's aligned with record. >> I understand that part. But but but what do we do with the work still left to be done to uh bold just close their eyes and just ignore those? >> Let me try to answer that. Um so for the past eight
016years when I am like doing taking my role here the only audits that have remaining recommendations longer than eight years is related to the preventive maintenance of our facility buildings. That's the only one. So what we did with that I totally hear what you say Mr. the moon because we should be able to close our recommendations with adequate supporting documentation, right? That is a very uh special case because it's very restricted by funding that particular finding. So what we did with that, we actually incorporate that finding into our most recent facilities maintenance audit. I think that was done in fiscal year 23 >> 202 >> 24. So we we take a look at that and see where we are. We really try to highlight the risk for management and the schoolboard to consider where the
017funding should be allocated. Right? So um we did include that as as a risk highlight in the fiscal year 24 audit. So technically we didn't really close it close it because we take another look at it. But many times situations where we could not see a timely resolutions of recommendations are most of the time budget driven. >> So then could I assume that you know before you actually close the audit and and and just close your eyes so there work to be done you will bring that to the attention of audit committee. Of course. >> What is >> still? >> Yes, that that one we you are absolutely correct m that one we bring it back to the audit committee every time and I think there was a time that that um it was a
018different board right so we brought it to the attention that it has been open open and open but unfortunately there was no funding allowed at the time so we incorporate that as part of the scope of work for the fiscal year 24 audit. >> Okay. Thank you. >> Thank you. Okay, seeing no further questions or comments, uh I will now close the public meeting which has ended at 4:43 p.m. and the board will now meet in close session.