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Audit Buzz Newsletter
December 2020
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In this issue of Audit Buzz, we summarize the status of current engagements, including highlights from the December 9, 2020 Audit Committee meeting, provide information on CARES Act Funding, and show off a special virtual classroom surprise by one of our own OAG auditors!
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.
Engagement and Office Updates
Current Engagement Update
- OAG is currently performing both the Fidelity of Implementation of School Board Actions and the Hiring and Onboarding Practices audits. These audits are being performed in accordance with the FY 2021 OAG Audit Plan. In addition, OAG continues to serve as the project liaison for a comprehensive program review of FCPS’ special education, which American Institutes for Research (AIR) was contracted to perform.
- At the December 9, 2020 Audit Committee meeting, OAG presented it's FY 2020 Annual Report, which will be presented in its final version to the full School Board in January 2021. OAG also briefed the committee on the status of current engagements and inquiries, and provided an update on the status of audit recommendations.
Knowledge Hive
In the prior two issues of Audit Buzz, we learned about Ransomware and provided some tips to stay cybersafe in the online world. Catch up by reviewing prior editions of Audit Buzz, which are archived on the Auditor General - Communications webpage.
In this issue, we will learn about the CARES Act, one of the sources of emergency grant funding FCPS received as a result of the COVID-19 pandemic, how this funding supports critical day-to-day missions of FCPS, and how FCPS embraces resource stewardship to ensure funding is spent according to its intent and with proper documentation.
Coronavirus Aid, Relief, and Economic Security (CARES) Act Funding
The Coronavirus Aid, Relief, and Economic Security (CARES) Act Elementary and Secondary School Emergency Relief (ESSER) Fund was enacted to provide emergency relief funds to address the impact of COVID-19 on elementary and secondary schools. It is a $20.1 million federal grant passed through the State of Virginia to FCPS.
FCPS schools and offices may utilize CARES Act ESSER funds for specified hourly support, to purchase cleaning supplies, and for personal protective equipment (PPE). Funding for programs is either centrally managed by departments or allocated to schools. It can be used according to the following categories:
- Academic advising, scheduling, and family communication needs
- Intervention and support staffing
- Student registration and scheduling
- Cleaning supplies
- Personal protective equipment (PPE)
- Technology connectivity
- Curriculum resources K-8 language arts and math
- Social emotional screener and curriculum
- Special education remediation and recovery
While departments and schools received this extra funding to support the specific areas of needs, there are established FCPS guidelines to ensure funds are incurred according to its purpose. FCPS Financial Services will reconcile the expenditures incurred to ensure the funding was spent at the individual sites, according to the established guidelines. These expenditures will also be subject to the annual external financial audit, as well as OAG continuous monitoring.
FCPS follows Governmental Accounting Standards in recording its transactions, including the CARES Act grants funds. In collaboration with Financial Services, OAG will be facilitating a training on January 22, 2021 (Friday) from 9am to 11pm. FCPS Comptroller, Mr. Shakeel Yusuf, CPA, will be the presenter for Governmental Accounting – The Basics. Participants are eligible to obtain two hours of NASBA-certified Continuing Professional Education (CPE) for participating. Space is limited so please register for the offering today in MyPDE (Note: Open only to FCPS employees).
Did you Know?
Mystery Reader
Danielle Moore, Auditor III, surprised her daughter and Mrs. Fisher's first grade class at Eagle View Elementary School last month when she was revealed as the mystery reader for virtual story time. Danielle joined the remote learning class to read her daughter’s favorite book, Dragon Loves Tacos.
 The class enjoyed the book and the surprise reader too! Thanks to Mrs. Fisher for the invitation!
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for 5:30 PM on January 13, 2021.
The agenda will be available on BoardDocs prior to the meeting.
Fraud, Waste, and Abuse Hotline:
(571) 423-1333 (anonymous voicemail)
InternalAudit@fcps.edu (email is not anonymous)
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