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Audit Buzz Newsletter
November 2022
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In this issue of Audit Buzz, we summarize the status of current engagements, promote a "speak-up" culture in the Knowledge Hive, and offer a training opportunity for FCPS employees. Stay up to date with Office of Auditor General's (OAG) 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 November 9 Audit Committee meeting, OAG presented the quarterly Audit Recommendation Follow-up as of July 31, 2022 and highlighted the status of the Fiscal Year (FY) 2022 Community Use Audit Recommendations.
- In addition to the ongoing Continuous Monitoring, the FY 2022 Local School Activity Funds (LSAF) Audit and Succession Planning and Leadership Development Audit are currently in process.
- At the request of the School Board, OAG serves as the project liaison by engaging American Institutes for Research® (AIR) to conduct an independent, third-party review of FCPS’ special education program in October 2020. AIR presented their Final Report during the School Board’s October 4 work session. View their key findings. Next steps include working with a diverse stakeholder group to develop a comprehensive Special Education Enhancement Plan to address areas of need. The School Board will discuss a framework for the plan at their work session on Tuesday, November 15, at 1:30 p.m. Visit FCPS’ Office of Auditor General webpage for more information.
Knowledge Hive
Promoting a "Speak-Up" Culture at FCPS
A speak-up culture is one in which employees willingly report apparent fraudulent or wasteful activities, or staff that abuse their positions. They understand that calling out wrongdoing or bad behavior is necessary for the well-being of the organization, the health of its workplace, and the fulfillment of its mission.
Working with children in a classroom setting, many of us observe the stigma associated with being a “tattletale” and remember what that was like. As adults, we may worry that reporting suspect behavior may disturb work relationships and pose potential career risks. Others may believe that management will not do anything, so why bother?
You should know that the school board supports and encourages employees, contractors, and other FCPS stakeholders to report any suspected wrongdoing to the Office of Auditor General. Employees who make a good faith disclosure of fraud, waste or abuse within the school system are assured full protection from retaliation by FCPS School Board Policy 1106, Protection Against Retaliation When Engaged in Protected Activity as well as Virginia state law.
FCPS School Board Policy 1107, Fraud, Waste, and Abuse defines wrongdoing as fraud, waste and abuse:
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Fraud: an intentional act of deception, misrepresentation, or concealment in order to gain something of value.
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Waste: a thoughtless or careless expenditure, consumption, mismanagement, use or squandering of resources. Unnecessary costs that are due to inefficient or ineffective practices.
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Abuse: behavior that is excessive, deficient or improper. Also includes misuse of resources, authority, or position for personal interests.
To facilitate sensitive disclosures, OAG operates an anonymous fraud, waste and abuse hotline that can be accessed 24 hours a day at 571-423-1333. For those who would prefer to report online, a form for submitting complaints anonymously can be found on OAG’s website.
Recent calls to the fraud, waste and abuse hotline resulted in the detection of suspected fraud, waste or abuse related to time reporting and use of FCPS assets. Few calls are that impactful, and some have no dollar value at all. But all reports are taken seriously and receive the full attention of OAG’s professional staff who review the allegation and determine the most appropriate way to investigate it and if necessary, take action.
Did you Know?
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 3 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 - 12:00 PM
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. In addition, the external auditors from Cherry Bekaert, will join us for a panel discussion.
FCPS employees click here to sign-up for the training.
Next Audit Committee Meeting
The next Audit Committee meeting is scheduled for December 14, 2022 at 4:30 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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