Audit Buzz Newsletter December 2021

In this issue of Audit Buzz, we summarize the status of current engagements, continue the Ask the Auditor series in the Knowledge Hive, and highlight the recent hire of a new audit intern within OAG.

Prior editions of Audit Buzz are archived here on OAG's website.

OAG wishes a safe and happy holidays to all!

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

• At the December 9, Audit Committee meeting, OAG presented on the following agenda items (full agenda can be found on BoardDocs):
  • FY 2021 Annual Report.  Click here to view the report!
  • Recommendation Follow-up
  • Auditor General Updates
• The Business Continuity Plan is complete as of December 2021 and is scheduled to be presented to the Audit Committee in January 2022.  The Community Use audit is currently ongoing.

• FY22 Continuous Monitoring testing for quarter one is in the final stages. OAG is finalizing its work and will be sending results to the selected schools.  Continuous Monitoring is a year long process that is reported at the end of the fiscal year along with the end of year local school activity funds report.

• 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.  Based upon the feedback collected from the School Board in the September 2021 work session, the Audit Committee recommended additional funding for the Year 2 (Phase II) Special Education Comprehensive Review over: (a) Stakeholder focus groups, (b) Classroom observations, (c) Extant data analysis, totaling $87,443. During the November 22 meeting, the School Board voted to approve the recommended modification of the Special Education Comprehensive Review Contract between Fairfax County Public Schools and AIR. As a result of the modification, the Year 2 report is now scheduled to be presented to the School Board between September and November 2022. 

  Below is a high-level timeline of the review:

Knowledge Hive

In the inaugural entry into Ask the Auditor, we provide answers to common questions received related to audit reports, management feedback and responses and audit documentation.

Ask the Auditor

Have a question for the Office of Auditor General (OAG)*?  Questions submitted will be consolidated and answers will be provided periodically through the “Knowledge Hive”.  For this issue of Ask the Auditor, we will provide answers to more commonly asked questions.

1. Where does the final audit report go? Once an audit has been completed and the final report is written, the report is presented to the School Board Audit Committee during a regular monthly Audit Committee meeting.  Following that meeting, the report is posted to the OAG website and is available to the public. 
2. Does management have the opportunity to respond to the audit findings?   During the audit all findings are discussed to ensure they are factual and accurate.  We work closely with management to obtain concurrence on the findings and recommendations noted.  At the end of the audit, the findings are discussed during the exit conference.  Following the exit conference, a draft report is provided to management.  This is management’s opportunity to verify the accuracy of, and concurrence with, findings/recommendations and to provide their written comments/actions.  These responses are included in the final report which is available publicly.
3. What is supporting documentation? Supporting documentation provides sufficient written information to enable a reviewer to assess the appropriateness of a transaction.  It provides the what, when, why, how, and who, i.e. for a purchase the supporting documentation will show, at a minimum:

   What was purchased When was the purchase made The purpose of the purchase (usually identified by the account charged) The method of payment The cost of the items purchased The vendor the purchase was made from

The type of document provided is dependent on the nature of the transaction (purchase, transfer, adjustment, receipt, etc…)

Have a question for the auditor?  Contact OAG at internalaudit@fcps.edu.

*Disclaimer: Information provided through Ask the Auditor is intended for informational purposes and internal use by FCPS.  The questions asked, and answers provided, reflect a representative set of circumstances.  Your questions may involve a variation of facts which may cause answers/outcomes to be different.  Policies and regulations are subject to change and may require interpretation.  Where appropriate, FCPS resources and/or subject matter experts will be identified.

Did you Know?

Welcome Recent and New OAG Hires

Hardel Santos-Sanchez, Audit Intern Hardel joined OAG as an Intern in November 2021. Hardel is a Junior at George Mason University where he is Majoring in Business Administration, Minoring in Business Analytics with a concentration in Management Information Systems.  During his free time, Hardel enjoys collecting and  sneakers on the side (his favorite sneaker is the Jordan 1 JBalvin, which he owns a pair of).  He enjoys playing sports such as ultimate frisbee and soccer, and likes to watch Manchester City games.  Hardel enjoys traveling, and while he has never traveled outside of the United States, he has been to plenty states across the country.  California is his favorite state to visit. Hardel hopes to receive hands-on and real-world experience during his internship with OAG.  "I want to be able to feel that my work has a positive impact at FCPS.  I believe that Interning at the OAG will open many doors for me in the future.  It will allow me to become a greater asset as an individual and for FCPS.  I also hope to make many long-term connections with those around me at OAG, and to create positive bonds with everyone." Please welcome Hardel to OAG.

Next Audit Committee Meeting

The next Audit Committee meeting is scheduled for January 20, 2022 at 4:00 PM.  Please refer to BoardDocs for meeting information once it becomes available. 

Fraud, Waste, and Abuse Hotline:
(571) 423-1333 (anonymous voicemail)
InternalAudit@fcps.edu (email is not anonymous)

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