0:00Audit findings pointed to several critical areas for development, particularly the segregation of duties within the HR system. The limited differentiation in user access permissions posed a risk, albeit low, due to outdated functions within the system. Auditors recommended centralizing oversight of onboarding documentation, as eight out of fifty sampled instances were found to be incomplete or missing, complicating HR’s ability to maintain proper oversight. While HR procedures were deemed well-developed, auditors suggested that additional detail and regular reviews are vital to ensure continued relevance and effectiveness.

1:29:02The board engaged in a dialouge regarding these findings, exploring how best to address the highlighted concerns. The need for a more formal process for approving job descriptions was underscored, as well as the implementation of a secondary review process to verify compensation calculations before payroll execution. These measures aim to safeguard against errors and enhance compliance.

Furthermore, the board examined purchasing and procurement compliance, identified as a high-risk area due to the volume of transactions and decentralized operations. The audit flagged existing controls as insufficient to accommodate district growth, recommending clearer documentation of permission controls to avert potential issues. The finance department’s dual role in managing the vendor master file and processing payments was noted for potential conflicts of interest, urging review and possible restructuring to align with best practices.

Observations of non-compliance in internal accounts procurement were raised, specifically the failure to obtain the required written quotes and the absence of vendor applications or W9 forms. Recommendations included involving the procurement function in these processes to ensure adherence to district policies. The board was advised to conduct a structured spend analysis to identify cost-saving opportunities and trends across schools.

Dr. Campbell’s remarks on the audit findings highlighted the district’s staffing structure within the purchasing department, advocating for higher-level oversight to facilitate effective decision-making. The necessity of automating outdated manual processes was emphasized, with references to successful transitions, such as electronic work orders, serving as models for continued improvement.

1:49:19In addition to the audit findings, the board discussed an internal audit plan for future cycles, prioritizing transparency in fund usage, construction, and segregation of duties. These focus areas reflect ongoing efforts to adapt district operations to contemporary standards and address systemic issues recognized in previous assessments.

2:05:37The meeting also touched on community engagement efforts, particularly concerning the condition of basketball courts on district property. A proposal to allocate $1,500 for a survey to potentially sell or donate part of the property to the town of Reic was discussed. This plan aims to revitalize the courts for community use.

The board considered the evaluation of the superintendent and the need for an updated evaluation tool reflecting district accomplishments, including graduation rates. A work session was proposed to refine this tool, involving the superintendent in discussions to ensure alignment with the Strategic Plan.

1:49:19Finally, logistical discussions addressed upcoming events and legislative developments that may affect internal audit requirements. The board concluded with a focus on future planning for construction and facilities, emphasizing collaboration with local government leaders to align educational infrastructure with community growth.