[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6070094,"mediaKeyId","3066116-16b661175278f448c6b7636662c80951","parentId",3066116,"title","Audit committee approves submission of OIPA budget request and sets follow-ups on work plan and audits","audioSeconds",962,"startMs",1626000,"endMs",2588000,"viewUrl","/Search/View?dp=1&key=3066116-16b661175278f448c6b7636662c80951&start=1626&end=2588","thumbnailUrl","https://assets.pipeline.soar.com/3066116-16b661175278f448c6b7636662c80951/thumbnail_1626000.jpg","articleUrl","/articles/6070094/Oregon/Audit-committee-approves-submission-of-OIPA-budget-request-and-sets-follow-ups-on-work-plan-and-audits","mediaUrl","https://secure.pipeline.soar.com/6070094-1b45a4a5b5daef16095c183992d3f420/orig.mp4?Expires=1771116389&Signature=NybHi6uLd0zvRJd0vzZ2yl99n1p0gDzT98UoP4WrhN~0FPTIcVq~K-h4A3dLCT95AFu1qBOuWLbPaQJTfLDoU4zV2RH8VN5ARM1wps0lu01sX0Dbs-xZysu22PNptn0UaEAdhlV0I0PaPOWhRi7klYp9-l4iw0UfbKklxnkDVNZEFr0nk~5I0xu9K4lSEWmRe~ia2NTXUyHwEaGG1aVd6cubIB8cea2QhhWkOHr-2PpQiyJL1iSUPyfNeli~Z6Vev4Z8CYg4GpTUMihwi436ax-MK88fPVvjiJvl4SI9ijV3rsgCoaOqtrNAjeWnzLokNfn062QF7AGIFeFmbKB6eA__&Key-Pair-Id=KUT5TJCACFTXG","author","PPS Board of Education","date","2025-04-15T00:00:00Z","article","The audit committee reviewed the Office of Internal Performance Audit (OIPA) budget request for the 2025–26 school year and approved sending the request forward for inclusion in the district’s formal budget process.

Janice, director of the Office of Internal Performance Audit, said the request shows a modest increase compared with 2025, driven largely by salary and fringe benefit increases. Janice said roughly $20,000 of an estimated $32,000 increase is attributable to PERS employer cost changes and that most other line items were not significantly changed. \"I got the budget numbers related to salary and fringe benefits directly from a budget analyst in our budget office,\" Janice said.

The committee reviewed benchmarking slides Janice prepared comparing Portland Public Schools with 31 other districts (mostly members of the Council of the Great City Schools). The slides showed PPS slightly below average on several audit‑resourcing metrics (general fund internal audit investment, auditors per $100,000,000 in general fund, auditors per 1,000 students) but noted that district size varies and is not an exact apples‑to‑apples comparison.

Janice also explained the district’s audit standards practice: the district follows the Yellow Book by policy but refers to the Red Book for management/operations matters where the Yellow Book is silent.

Committee action and next steps: The audit committee voted to approve Janice submitting the OIPA budget request for the district’s formal budget process; formal approval of the budget will be made by the full board.

The committee also discussed scheduling and follow-ups. Members asked Janice to add Oregon peer comparisons to the benchmarking materials, and they emphasized that the bond-audit presentation should return to the committee in June rather than slip later in the year. Patty Sullivan proposed June 17 as a tentative date; Janice said she will follow up and confirm availability and try to secure a bond-audit presentation at that meeting.

Committee Chair Patty Sullivan asked each committee member to provide input for the annual performance evaluation of the district’s internal auditor. Janice agreed to circulate a suggested evaluation framework and job-description materials to guide comments.

On future audit topics, Janice asked committee members to provide three risk items each using a template she will circulate; she said she will combine those inputs with an existing risk register (the last broad risk assessment was done in 2016) to prioritize audits and produce narrower scopes that the office can complete within its staffing capacity.

Ending: Janice will circulate the budget request materials, a risk-register list, the evaluation framework and a proposed June meeting date; the committee expects a bond-audit presentation and a return on the student body funds follow-up at the next meeting.","mediaType","Video","parentTitle","2025-04-15 Board of Education's Audit Committee","oneSentenceSummary","The audit committee voted to approve submission of the Office of Internal Performance Audit’s budget request for 2025–26 and asked staff for further benchmarking and scheduling work to ensure timely bond-audit review and a plan for future audits.","taxTitle","Portland SD 1J, School Districts, Oregon","taxId",14580,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6070099,"Audit committee briefs public on external ACFR contract; full board approved Talbot, Corvola & Warwick LLP",173,1373000,1546000,"/Search/View?dp=1&key=3066116-16b661175278f448c6b7636662c80951&start=1373&end=1546","https://assets.pipeline.soar.com/3066116-16b661175278f448c6b7636662c80951/thumbnail_1373000.jpg","/articles/6070099/Oregon/Audit-committee-briefs-public-on-external-ACFR-contract-full-board-approved-Talbot-Corvola-Warwick-LLP","https://secure.pipeline.soar.com/6070099-a8952ba18a57047a33d9bec803a5e421/orig.mp4?Expires=1771116389&Signature=HT59ULj-OqXWxcS5KPNWlstGJqI0tFRc3iSXekl8yxa49NXRcvITnm2T0YFxsPj6ctexLc2091DcNzOX3ZwUY~z9HZz4GRjKFjquHyC2dctW45rQj-uQIC4SHvd8vAGenIHg7izQUJejF4zrQvI-tCbI9o6W83~2cLYMOnCetfH0qsRzquIiGK4dBs2~yPquadzviabl1RZErbqJEdz6cX5RfshPgHlDCiP77HsdBYm9elc8Hu6XqkZVJWn0-tB0VWYCPGZxbs4Fc-CsaGsaCp8Y-McGG6DIEo7KJOlUohBVhh~HjgmL8SZN-LWgGHqE8J1eoVzOfBLEONiIfEIl2w__&Key-Pair-Id=KUT5TJCACFTXG","The audit committee reviewed the procurement and contracting process for the district’s external auditor of the Annual Comprehensive Financial Report (ACFR) and heard that a single proposal was received and accepted.

\"Our contract with TKW had expired as of March, and we did go out for additional proposals. We received only one, and it came back from TKW,\" Chief Morrison said. The committee was told the single proposal did not meet all proposal requirements but the district evaluated it and accepted the proposal and entered into a contract.

Chief Morrison said the interim audit is scheduled to start the week after next. Committee members thanked Caroline Zadokovsky for serving on the selection panel and purchasing and contracting staff for assistance.

Board action: Chief Morrison and committee members noted that the full board approved the contract with Talbot, Corvola and Warwick LLP (TKW) at the April 8 regular board meeting via Resolution 7081. The contract is in place through March 31, 2030 and may be renewed for up to five additional years by amendment signed by both parties.

Committee members emphasized that having the audit committee participate in the selection process is best practice and helps public credibility, even when only one vendor responds.

Ending: The committee moved on after the item with no additional formal committee vote recorded on the contract; the interim audit work was described as starting imminently.","The committee reviewed the external audit procurement for the Annual Comprehensive Financial Report, which produced a single proposal from Talbot, Corvola and Warwick LLP. The district has entered a contract through March 31, 2030, with potential renewal; the full board approved the contract by resolution 7081 on April 8.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6070105,"Audit committee presses district staff for clearer documentation when recommendations are deferred",1300,76000,1376000,"/Search/View?dp=1&key=3066116-16b661175278f448c6b7636662c80951&start=76&end=1376","https://assets.pipeline.soar.com/3066116-16b661175278f448c6b7636662c80951/thumbnail_76000.jpg","/articles/6070105/Oregon/Audit-committee-presses-district-staff-for-clearer-documentation-when-recommendations-are-deferred","https://secure.pipeline.soar.com/6070105-fe8f78f411d29b410ca9e4bc4e28257f/orig.mp4?Expires=1771116389&Signature=cVe5ebY3tHxWHO39ctn0XtyI53IVI2AkI60HRgNp1a~zkbOrrjD72Rx4pl8qeWI9ZYV7TUjQzdYKDA2gtbQ1Yqw4htVIT0G6nEqHr34PmLxhV2f3nb~zlXjRZJmfP7r09uUFpT9IhFM7N-lLdj-Gdq1-P8KWEA1QoByrCzxUEDnVCxzXKkRjWMvoD2oYS1Fyl~YVJjUOn4MZrpWVaYKbLf8qq9eL7coJqnB3uOZcl2LASdLyiM18QfltqBi-DOCyZyGX0JZNCCQdLQ8NjtBedJzyKd1WB2z2R4CXpZFt8QQp-ghoqKDiWJ89LVHSU3N-vBiSOqsScpBv8maEAEIlsA__&Key-Pair-Id=KUT5TJCACFTXG","Portland Public Schools Audit Committee Chair Patty Sullivan opened discussion on the status of recommendations from last year’s student body funds audit and asked staff to clarify how the district will document instances where it agrees to a recommendation but says it cannot implement it.

Internal auditor Janice, director of the Office of Internal Performance Audit, told the committee the audit report included seven recommendations and that audit staff performed spot checks to confirm implementation status. \"Risk acceptance letters are not common practice, but they are the way in which we could formally close that loop of just the department saying, yes, we agree with the recommendation and here's why we can't implement it,\" Janice said.

The committee focused on Recommendation 3, which asks that the district strengthen internal controls to ensure student body fund transactions are for allowable purposes and are supported by required documentation. Janice said the district agreed with that recommendation but marked it “unable to implement” in its implementation plan and cited staffing levels as a reason.

Committee member Eddie Wong said he would like a risk assessment rather than paperwork for its own sake. \"If it's something where there isn't any risk, personally I'm fine with the way it's documented now,\" Wong said. Other members asked that whatever mechanism is chosen include a plan to revisit the item rather than letting it remain open indefinitely.

The audit staff gave examples of reasons a recommendation might be deferred. Janice noted that Recommendation 7 — on athletics pass-throughs into student body fund accounts — is tied to a new athletics point-of-sale system, so implementation is planned for 2026 to align with that system deployment. The committee asked for clearer, item-level documentation showing what controls or compensating procedures the district will use until full implementation is possible.

Action and next steps: Janice agreed to work with Jay Cooper, student body funds accounting analyst, to draft a proposal for a middle-ground approach (less formal than a full risk acceptance letter but more than a single spreadsheet column). That proposal will include a reconsideration date and be returned to the audit committee at a future meeting. The committee directed staff to include more explicit documentation of compensating controls or attestations by transaction submitters when possible.

Committee members said they want the solution to be risk-based and to avoid creating paperwork without purpose. The committee did not adopt a formal policy at the meeting but reached consensus that the matter needs additional documentation and a scheduled revisit.

The committee also discussed the underlying documentation issue the audit found: missing supporting receipts or invoices (for example, Amazon charges that do not identify purchased items), which prevented auditors from determining whether expenses were allowable.

Ending: Janice will circulate a proposed template and a staff recommendation before the next meeting; Janice and Jay will bring the draft back for committee review and to set a formal revisit date for the items the district is accepting as not currently implementable.","At a May audit committee meeting, members discussed seven recommendations from last year’s student body funds audit and asked staff to develop a formal way to document when the district agrees with an audit recommendation but cannot implement it, including a plan to revisit those items.","actionData","errors"]

Article not found

Audit committee approves submission of OIPA budget request and sets follow-ups on work plan and audits

Audit committee briefs public on external ACFR contract; full board approved Talbot, Corvola & Warwick LLP

Audit committee presses district staff for clearer documentation when recommendations are deferred