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Audit Buzz Newsletter
September 2022
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In this issue of Audit Buzz, we summarize the status of current engagements, identify misconceptions of Office of Auditor General (OAG) in the Knowledge Hive, highlight the recent new hires in OAG, and offer a training opportunity. 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 September 21 Audit Committee meeting, OAG presented on the following agenda items (full agenda and meeting documents can be found on BoardDocs):
- FY23 Audit Committee Kick Off - OAG's team, roles and responsibilities
- FY23 Auditor General's Performance Expectations
- The FY22 Information Technology (IT) Platform Implementation and Hardware Acquisition & Management Audit and audit recommendation follow-up as of July 31, 2022 have been completed and will be discussed in the upcoming meetings.
- In addition to the ongoing Continuous Monitoring, the FY22 Local School Activity Funds (LSAF) Audit and Succession Planning and Leadership Development Audit are currently in process.
- 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. The final (Year 2) report will be available on BoardDocs by September 23 and be presented to the School Board on October 4.
Below is a high-level timeline of the review:
Knowledge Hive
Misconceptions of OAG
It started off like every other Tuesday morning. The commute to work was slow as usual, but eventually you make it to the office. As you’re settling in, the familiar chime of your Outlook inbox rings, and the preview shows a message from an uncommon sender, the Auditor General. Panic sets in as you glance at the subject line, which begins with the dreaded words of “Notice of Audit...” As you open the message and read further, your fear turns to reality as you confirm that an audit is being performed on the business line you manage, and that it is expected to last six months or more. The sweat beads begin to form on your forehead as the painful memory of a past audit creeps into your mind.
Does this scenario sound familiar, or have you ever experienced this feeling yourself? The thought of going through an audit can elicit feelings of anxiousness and nervousness. In this issue of the Knowledge Hive, we present common misconceptions of OAG and provide commentary on why your first feelings when seeing that dreaded “Notice of Audit” email do not have to include fear or other negative emotions.
“When you hear auditors, what comes to mind?” People seem to get anxious, nervous, and very worked up about audit. Why? Auditors are always out to get you, find everything wrong and are looking to get you fired or thrown in jail. FALSE! Aren’t we the “friendly auditor’s office?”
None of us are perfect and providing a second pair of eyes to review is the auditors’ job. There is no way that we can look at every single transaction throughout FCPS. Random sampling and tips from people that may take us down a different path but the objective of OAG is to check processes and procedures. We are here to support FCPS. There are the very few people practicing illegal activities that we learn about from tips. If you are doing no wrong, there is no fear. We all love to smile.
The team here deals with so many different aspects of OAG that most people don’t realize. Did you know:
- OAG does not just audit schools.
- There are business process audits (BPA), local school activity funds audits (LSAF), continuous monitoring, and performance audits through schools and offices.
- An average audit timeline.
- BPA – 3 weeks
- LSAF – monitoring all year and three months to review and report to the Audit Committee
- Performance audits – three to eight months (some may last years)
- OAG is the liaison for external reviews.
- Special Education Review – two years
- Fraud, Waste, and Abuse Hotline.
- OAG receives inquiries, reviews, and takes appropriate action to address any issues that may arise.
- Outreach and Education.
- OAG loves to visit different associations, schools, meetings, and central offices to educate and to update people of what is happening in OAG. You ask and we are there.
- OAG holds different trainings for staff on different topics throughout the year
In conclusion, we want you to love your job, feel safe, and be comfortable. We are just a phone call away, even just to say hi and smile.
Did you Know?
Welcome OAG New Hires
Mounia Chehab, CFE, Auditor III
Mounia joined OAG as an Auditor III in September 2022.
Prior to Joining FCPS, Mounia was a Senior Auditor at Northern Virginia Community College where she conducted financial, operational and compliance audits in addition to the annual evaluation of the College’s internal audit.
During her free time, Mounia enjoys spending time with her daughter.
Mounia’s goal is to establish a good working relationship that is viewed as a partner and get sought out for advice with regards to risk, internal controls and compliance issues.
Please welcome Mounia to OAG.
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Brittany Hamilton, Auditor I
Brittany joined OAG as an Auditor I in September 2022.
Brittany is a graduate of University of North Carolina School of the Arts, where she acquired a Bachelors of Fine Arts. After retiring as a professional dancer, Brittany progressed her career in banking and finance.
Born and raised in Dallas, Texas, Brittany is truly a Dallas Cowboys fan! In her free time, Brittany loves to travel the world, read, shop and spend time with her three kids.
Brittany hopes to make a longing impact at Fairfax County Schools.
“I would truly like to make a difference. I hope to make longing memories and beautiful connections for years to come."
Please welcome Brittany to OAG.
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Bruce Carpel, Hourly Auditor
Bruce Carpel joined OAG as an Hourly Auditor in July 2022.
Prior to OAG, Bruce concluded a 29-year career working for four different federal Offices of Inspector General (OIG). Bruce retired from the National Science Foundation (NSF) OIG in 2019 after serving as a Senior Audit Manager, Senior Policy and Operations Advisor, and lastly as Director of Budget & Administration. During his tenure at NSF, Bruce was also the Executive Secretary to the Audit Committee of the National Science Board for 15 years.
Bruce assists OAG audits and various special projects aimed at improving OAG's policies and controls.
In his spare time, he enjoys bicycling, jogging, and following the (mis)fortunes of all Washington area sports teams including those of his alma mater the University of Maryland. Bruce is also the proud father of a former WT Woodson Cavalier and grandfather to two current Bonnie Brae Scotties.
Please welcome Bruce to OAG.
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OAG Outreach and Education: Continuing Professional Education (CPE) Opportunity
OAG is registered with the National Association of State Boards of Accountancy (NASBA) and serves as the sponsor for the FCPS Continuing Professional Education (CPE) programs, dedicated to support FCPS employees with complimentary CPE credits required by various certification agencies. OAG is pleased to offer a new NASBA training opportunity for FCPS employees to earn up to 2 CPE credits:
Course: All you need to know about FCPS’ Annual Comprehensive Financial Report (ACFR), the annual mandatory external financial and federal grant audits
Date: December 2, 2022
Time: 9:00 AM - 11:00 AM
Do you know that annually, the Comptroller Office produces an ACFR which contains meaningful information regarding FCPS financial healthiness? In addition, FCPS receives two mandatory external audits annually over: (1) financial statements, and (2) federal grants required by the Office of Management and Budget Uniform Guidance (this audit used to be called “single audit”). Many of you may have requested to provide information to external auditors, and may not be aware of the end-product. In this training, we will cover (a) the key components of ACFR; (b) things you need to know for the two external audits; (c) how these audits are related to my daily work at FCPS; and (d) the common audit pitfalls.
FCPS employees click here to sign-up for the training. Eligible employees will be awarded up to 2 hours of NASBA CPE credits.
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for October 12, 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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