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Audit Buzz Newsletter
Spring 2020
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OAG continues to promote Fairfax County Public Schools achievement of its strategic goals, particularly in the area of resource stewardship, during this unprecedented time. While OAG staff is currently teleworking due to the COVID 19 pandemic, we expect the remainder of FY 2020 audit assignments to be postponed due to the closure of FCPS schools and offices. Despite the current situation, we are still performing duties as approved in the FY 2020 Audit Plan.
In this issue of Audit Buzz, we summarize the results of two recently completed performance audits, recap OAG's breakout session at the January 2020 Finance Technician Conference, and provide a look into current and upcoming tasks. We also introduce the newest OAG staff member!
Don't forget -- May is internal audit awareness month. Join OAG in celebrating the important role internal audit serves at FCPS all during the month of May!
As always, we appreciate the cooperation and courtesies extended to our staff by FCPS management and staff during all past, current, and future audit engagements.
Recently Completed Audits and Other Updates
Performance Audit of Grants Administration, Accounting, and Monitoring
OAG completed a performance audit of the controls and processes in place to support division-wide grant activities, including compliance with laws, rules, and regulations, as well as performance within selected departments and schools. While FCPS has a framework in place to support division-wide grant activities, OAG identified two findings:
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Finding 1 - FCPS can Improve the Control Environment for Grant Administration, Accounting, and Monitoring
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Finding 2 - Compliance with Grant Terms and Conditions
As a result of this audit, OAG made a total of five recommendations. Management concurred with the findings and recommendations and will take steps to implement corrective actions in FY 2020 and FY 2021.
The full Grants Administration, Accounting, and Monitoring audit report is available here.
Performance Audit of Time and Attendance
OAG completed a performance audit of the controls and processes in place to support time and attendance reporting within FCPS and the MyTime system. The audit covered the scope period from July 1, 2017 through June 30, 2019 (FY 2018 and FY 2019). OAG identified the following three findings where the time and attendance processes can be further enhanced:
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Finding 1 - Proper Documentation, Approval, and Verification of Substitute Time
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Finding 2 - Accurate Recording of Time for Temporary Hourly Employees
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Finding 3 - Timely Review and Updates to the Time and Attendance Regulation
As a result of this audit, OAG made a total of six recommendations. Management concurred with the findings and recommendations and will take steps to implement corrective actions in FY 2020.
The full Time and Attendance audit report is available here.
Business Process Audits
At the April 21, 2020 Audit Committee meeting, OAG presented the results of BPAs performed at four schools. During the performance of these BPAs, OAG identified one low risk finding related to timeliness of reconciliations. Low risk findings are identified when controls are in place, but the level of compliance varies; and compliance with government regulations of FCPS polices and established procedures varies. A management response was not obtained for the finding and no further actions are required by the school due to the low risk rating.
April 2020 BPA reports are available here on the OAG website.
Finance Technician Conference
OAG had a break-out session at the School Finance Conference held at Gatehouse Administration Center in January 2020. Throughout the day, OAG presented to over 160 school finance technicians and administrative assistants. In addition to educating the finance technicians and administrative assistants about OAG's role at FCPS, participants were provided the opportunity to learn about emerging risks and fraud schemes, as well as how to apply this knowledge to FCPS.
Current Work and Upcoming Work
Current Audit Engagements
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Construction Contracts Management: The preliminary audit objectives are to review the contracts solicitation process; review selected construction contracts related to the relevant procurement process; evaluate vendor compliance with contract terms and conditions; and confirm that contract management policies and procedures are being followed. The tentative scope will focus on contract administration and management processes, and vendor compliance with contract terms and conditions, for Capital Improvement Program (CIP) projects funded for construction in the 2015 and 2017 bond referendums.
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Procurement and Contract Management: The purpose of the audit is to evaluate if there is adequate management control framework in place with respect to governance and internal control to effectively support contracting and procurement activities; and determine compliance with Virginia Public Procurement Act, Fairfax County Purchasing Resolution and FCPS Policies and Regulations. The tentative scope will focus on sole source contracts and amendments executed during the period of June 1, 2019, through December 31, 2019. OAG may also select contracts and amendments of other procurement types.
Upcoming OAG Projects
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FY 2021 Audit Plan - OAG is conducting its annual risk assessment to identify and prioritize audit topics for the FY 2021 Audit Plan. The risk assessment process focuses on identifying threats and vulnerabilities directly related to FCPS operations. The result is a combination of qualitative and quantitative data that assists in the prioritization of audit topics. In addition to analyzing qualitative and quantities data, OAG met with Leadership Team and other FCPS staff, as well as solicited feedback from School Board members, to obtain different perspectives on the risks FCPS faces. OAG expects to present the proposed Audit Plan to the Audit Committee in May 2020.
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Comprehensive Program Review of FCPS' Special Education Services - OAG is currently in the beginning phases of overseeing an independent review of FCPS' special education services. OAG, who will act as the project liaison, is currently preparing a request for proposal (RFP) to solicit the services of a vendor to perform the review. The engagement is expected to be performed during FY 2021.
Welcome Recent and New OAG Hires
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Joni White (Auditor II): Joni joined OAG as an Auditor II in February 2020. Joni comes to OAG from MGM Resorts International where she served as an internal auditor. Joni has more than 10 years of audit experience, including six in internal audit. Her prior work experience includes compliance, gaming audits, and anti-money laundering efforts. |
Fraud, Waste & Abuse Hotline:
(571) 423-1333 (anonymous voicemail)
InternalAudit@fcps.edu (email is not anonymous)
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