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Audit Buzz Newsletter
March 2022
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In this issue of Audit Buzz, we summarize the status of current engagements and highlight both ethical intelligence and The Green Book, also known as Standards for Internal Control in the Federal Government, in the Knowledge Hive. Stay up to date with OAG's current and future work by subscribing to Audit Buzz.
Prior editions of Audit Buzz are archived here on OAG's website.
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 March 16 Audit Committee meeting, OAG presented on the following agenda items (full agenda and meeting documents can be found on BoardDocs):
- Auditor General Updates
- Status of FY22 Internal Audit Engagements
- Status of FY22 Internal Inquiries
- FY22 Community Use Audit Report
- Audit Follow-Up Status
- In addition to the ongoing Continuous Monitoring engagement, both the Information Technology (IT) Inventory Acquisition, Distribution, and Management audit and Legal audit are in process. OAG also continues to perform other OAG duties including both school and non-school based Business Process Audits (BPAs).
- 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. AIR currently is conducting focus groups and classroom observations, as well as extant data analysis, per the approved scope of work. The final (Year 2) report is scheduled to be presented to the School Board between September and November 2022.
Below is a high-level timeline of the review:
Knowledge Hive
OAG recently hosted a Continuing Professional Education (CPE) eligible training to nearly 80 FCPS employees, including both school and non-school based staff. Activities including polling questions and breakout groups kept participants engaged during the 3-hour session where topics including both Ethical Intelligence and the Green Book were discussed. In this Knowledge Hive, we will provide an overview of the two topics, and provide resources on where you can find more information on each subject.
Ethical Intelligence and The Green Book
Ethical Intelligence
What’s your ethics IQ? Many people are familiar with the concept of emotional intelligence, but another which may not be as familiar is the idea of ethical intelligence. Ethical intelligence involves principles such as do no harm, make things better, and respect others. How can one prevent harm to others when making decisions? Applying the principles of ethical intelligence to individual decisions, or just everyday life, and proactively thinking about the positive and negative consequences, can result in more positive outcomes.
If you’re interested in reading more about ethical intelligence, Dr. Bruce Weinstein, an expert in leadership and ethics, explains the principles and applies them to real world examples in Five Principles for Untangling Your Toughest Problems at Work and Beyond.
The Green Book
The Green Book, also known as Standards for Internal Control in the Federal Government, sets internal control standards for federal entities. The standards include five components, which are represented in the cube below, and 17 principles. The Green Book internal control framework can help an organization run its operations efficiently and effectively, report reliable information to stakeholders, and comply with applicable laws and regulations. For those who may be familiar with the COSO Internal Control Framework, the Green Book is similar in nature but has been slightly modified to be more aligned with government practices, rather than for-profit businesses.
 Source: U.S. GAO - An Overview of GAO's Green Book Standards for Internal Controls
The Green Book is available to review in its entirety at The Green Book | U.S. GAO.
Did you Know?
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for April 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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