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Audit Buzz Newsletter
April 2022
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In this issue of Audit Buzz, we summarize the status of current engagements, the upcoming Internal Audit Awareness Month in the Knowledge Hive, and highlight a recent peer review (i.e. "auditing the auditors") performed by Auditor General, Esther Ko. 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 April 20 Audit Committee meeting, OAG presented on the following agenda items (full agenda and meeting documents can be found on BoardDocs):
- Introduction & Staff Recognition
- FY22 Business Process Audits
- Annandale HS
- Hughes MS
- Justice HS
- Key MS
- Lake Braddock SS
- Oakton HS
- South County MS
- Spring Hill ES
- Westbriar ES
- FY22 Q2 Continuous Monitoring Results
- FY23 Risk Assessment and Proposed Audit Plan
- In addition to the ongoing Continuous Monitoring engagement, both the Information Technology (IT) Platform Implementation and Hardware Acquisition & 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.
- 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
Internal Audit Awareness Month
To raise awareness and recognize the Office of Auditor General, May has been designated as the Internal Audit Awareness Month by the Institute of Internal Auditors.
The FCPS Office of Auditor General (OAG) serves and operates at the direction of the School Board. The School Board Audit Committee serves to promote the independence and objectivity of OAG by ensuring broad audit coverage, adequate consideration of audit reports, and appropriate action on recommendations. OAG has an important purpose within FCPS, as our internal auditors, and it provides a variety of roles and responsibilities. These duties can include:
PROVIDE INSIGHT AND ASSESS CONTROLS –– Through their expertise, knowledge, and broad perspective of FCPS, OAG can evaluate efficiency and effectiveness, and provide management and the School Board with assurance that the adequate controls are in place to respond to the risks that may threaten the organization.
EVALUATE RISKS – Risks can be everywhere (reputation, inefficient operations, fraud, lawsuits, policy violations, regulatory compliance, theft, etc.). OAG assesses the significance of the organization’s many risks and the effectiveness of risk management efforts, communicate these to management and the School Board, and develop recommendations to improve risk management.
IMPROVE OPERATIONS – With a solid understanding of the organization’s objectives, OAG can examine operations to determine whether they are efficient and effective.
PROMOTE ETHICS – Professional internal auditors abide by a Code of Ethics that upholds the principles of integrity, objectivity, confidentiality, and competency. They raise red flags when they discover improper conduct.
MONITOR COMPLIANCE – OAG assesses the organization’s compliance with applicable laws, regulations, and contracts to ensure that management is addressing these requirements adequately. They also offer insight into the impact that noncompliance would have on an organization and inform senior management and the School Board of noncompliance.
INVESTIGATE FRAUD – Because fraud can affect any level of the organization, OAG is provided access to all records as well as the authority to conduct audits and investigate possible fraudulent behavior throughout the organization.
COMMUNICATE RESULTS – After conducting thorough audits, OAG reports its findings and recommend appropriate courses of action to strengthen organizational success.
Did you Know?
Miami-Dade Public Schools Peer Review
During the week of April 4, Esther Ko, Auditor General, was invited by the Association of Local Government Auditors, to conduct a peer review (i.e. auditing the auditors) at the Miami-Dade County Public Schools (M-DCPS)’ Office of Management and Compliance Audits. During this endeavor, Ms. Ko served as the team lead in assessing the compliance with Government Auditing Standards of this Florida-based public school district internal audit office. M-DCPS is the fourth largest school district in the nation, with 334,000 students and 50,000 adult learners. This opportunity brought insight to further strengthen OAG audit processes.
 Esther Ko, FCPS Auditor General, pictured with the M-DCPS Office of Management and Compliance Audits.
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for May 25, 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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