[{"_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",6257865,"mediaKeyId","3151837-afdde921084099f442c06c2545aba2d3","parentId",3151837,"title","OAG proposes FY26 audit plan focusing on contracts, staffing/pay practices and safety; committee advances plan to full board","audioSeconds",2072,"startMs",2266000,"endMs",4338000,"viewUrl","/Search/View?dp=1&key=3151837-afdde921084099f442c06c2545aba2d3&start=2266&end=4338","thumbnailUrl","https://assets.pipeline.soar.com/3151837-afdde921084099f442c06c2545aba2d3/thumbnail_2266000.jpg","articleUrl","/articles/6257865/Virginia/OAG-proposes-FY26-audit-plan-focusing-on-contracts-staffingpay-practices-and-safety-committee-advances-plan-to-full-board","mediaUrl","https://secure.pipeline.soar.com/6257865-2ca9020583e47cca7ce158de79d2d8fa/orig.mp4?Expires=1770996259&Signature=jXOkaWk3YLQevBlvFgGa5H-pWKlGRUN9tgXIjVZmCKheYZ4Ya2pouj92Dltn7i5MrtSGpf0kLYmSxMiIcaCodZeGQSR5wSlkmxAMU4ph6vg6kG2HseR4Ek-34TvELxQPG3o2qbuTDZvn~HGCysUNXiWTnP1OvLrSFsyoJ1rxNWU5SBe4t8~RA1lgYJhUWYn8yc6Qct0mCvr~V2KEAXJ9~Muq8B7XXQfYXPNJ7Ayph1Qu-N9z0Y-Ff0vaEJQnlQ4i4mePtsbpxNTEaz8Q1sWvIKoqIYb8jJ8eHgFZ-lywIRuwAFsqn-uXkL9uxxEyFiSJF3M5LMgPfIW73dh3gc0uUA__&Key-Pair-Id=KUT5TJCACFTXG","author","Fairfax Co Public School","date","2025-04-30T00:08:10.28Z","article","The Office of the Auditor General (OAG) presented its FY26 risk assessment and proposed annual audit plan to the Fairfax County School Board Audit Committee on April 28, identifying prioritized audit topics and a timetable for next year’s work.

General Ko (OAG) opened the presentation by describing the exercise and why the office prioritized topics: “today is an exciting day, and I think this is one of the most important documents generated by our office,” she said, explaining the office identified 47 potential audit topics and conducted benchmarking, surveys and interviews with internal and external stakeholders to prioritize work for FY26–FY29.

Key FY26 proposals: the OAG recommended primary audits in four areas: specific contracts (with a focus on instructional services and special services departments and how user departments monitor contracts), healthcare claims management (reviewing how the Office of Benefit Services manages claims with vendors such as Cigna and Aetna Dental), school and office safety (not duplicating recent external reviews), and an audit of hourly employee structure and stipends (to evaluate authorization, consistent application and fidelity of implementation across FCPS). The office also proposed continuing the local school activity funds audit and the continuous monitoring program.

Discussion at the committee focused on stipends and athletic programs. Committee members asked whether stipends (for athletics, performing arts, online campus, summer school, etc.) might be better handled as part of salary, which could affect retirement calculations. A committee member urged examining whether stipend amounts reflect hours worked and whether pay practices could be centralized. General Ko said the OAG will keep the audit objective broad in planning so it can examine those questions. Dr. Reid and other staff noted collective bargaining and HR technology constraints may affect any move to convert stipends to salary and advised OAG to coordinate with employee relations before making recommendations that affect wages.

On athletics, the committee and OAG agreed to defer a comprehensive internal audit until external reviews conclude; OAG said it will cover specific financial components now (for example, stipend payments and gate‑receipt monitoring) and will reevaluate the need for a broader audit after the external review results are available. One staff member noted that the Virginia High School League (VHSL) recently issued new guidance relevant to athletics and that an external review’s findings could inform OAG priorities.

Timing and next steps: OAG outlined a timetable with planned engagements across FY26 and multi‑year follow-ups. The committee reached unanimous consensus to move the FY26 risk assessment and proposed audit plan forward to the full School Board and agreed to dispense with the May 12 audit committee meeting. The committee chair announced the plan will be presented at a work session with the School Board on June 17 and that final board approval is expected July 10.

Ending: OAG will incorporate committee input into final materials for the School Board work session and return with audit reports and follow-ups per the timetable.","mediaType","Video","parentTitle","4/28/25 - FCPS Audit Committee Meeting","oneSentenceSummary","The Office of the Auditor General presented a FY26 risk assessment and proposed audit plan that prioritizes contract oversight, healthcare claims management, safety, and hourly-pay/stipend reviews; the Audit Committee reached unanimous consensus to forward the plan to the full School Board and cancel a May meeting.","taxTitle","FAIRFAX CO PBLC SCHS, School Districts, Virginia","taxId",14506,"location","Virginia","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},6257870,"OAG continuous monitoring finds frequent school finance exceptions; quarter-two work covered 60 sites",448,1146000,1594000,"/Search/View?dp=1&key=3151837-afdde921084099f442c06c2545aba2d3&start=1146&end=1594","https://assets.pipeline.soar.com/3151837-afdde921084099f442c06c2545aba2d3/thumbnail_1146000.jpg","/articles/6257870/Virginia/OAG-continuous-monitoring-finds-frequent-school-finance-exceptions-quarter-two-work-covered-60-sites","https://secure.pipeline.soar.com/6257870-4d1674999691a3957990e0483a8038e8/orig.mp4?Expires=1770996259&Signature=dxE~GtMOdfkPGYfEBdzc2uRSTVqvA9Uj9EeIJTzakNzlP7Pfa82PCbMypaW-OJXlCpxVf4dOBRzGwAtlp7SNF2bxzUPRrvoFwyDwVz~3eWdH4FaqFuJmT~CShop~Q4tCe7SWzqsJPIMA0KRwMD81zWPpY7UDTG42fQtVu9kZa7Um8CG5L3WXJIefQVh~VHmJljRihhh3oMJ3LNChMxoVtqGH79wrNT6fylF8frdlSc2c~IHIUXkqa59-v1o9GNk1ZrF2U8Xs19tVsHBvLjCOSFSOtE-glM0H4XiUr9Rf~BKlWt~cBvsT1~7LWOP3AJJPds8nDeGuteGjKqkEZMyhZA__&Key-Pair-Id=KUT5TJCACFTXG","Fairfax County School Board Audit Committee members were briefed April 28 on FY25 continuous monitoring for quarters one and two, which analyzed electronic transaction patterns and supported selection of sites for follow-up reviews.

Ms. Moore, an auditor with the Office of the Auditor General, explained the program: “these are more technology based audits ... [that] analyze patterns and trends and select transactions and test transactions.” For Q1 the OAG performed an analysis and visited 18 schools; for Q2 the office selected 158 transactions covering 60 of 78 sampled sites. The OAG reported that 36 of the 78 sites had no exceptions noted, 28 sites had exceptions in three or fewer areas, and 14 sites had no transactions in the sample.

Exceptions and counts cited by OAG included: 10 sites with non‑bank reconciliation exceptions (for example, unsigned or untimely P‑card statements); six bank reconciliation exceptions (unsigned or untimely reconciliations or adjusted book balances not matching summary trial-balance cash); four purchasing-process exceptions (missing preapproval or purchases exceeding PO amounts by more than the regulation’s 4% threshold, plus at least one purchase of computer monitors from a vendor outside approved channels); four untimely deposit exceptions; three incorrect account‑coding exceptions; three safeguarding‑assets exceptions (for example, unsecured check stock or missing P‑cards on hand); two competitive‑bidding exceptions (purchases over $10,000 without competition); two insufficient‑documentation exceptions; and one timely‑payment exception (an invoice not paid on schedule without a late fee).

Committee members pressed OAG on sampling and follow-up. A committee member asked how sites are selected; Ms. Moore described a mix of timing since the last visit, prior audit findings, transaction risk characteristics (vendor type, dollar amount) and a requirement to exercise coverage across all sites over the four quarters. A school-finance staff member explained that the OAG looks at the entire transaction universe, then buckets transactions (cash receipts, cash disbursements, P‑card) and applies scripts or filters (for example, transactions over $10,000) to focus reviews.

Staffing and training context: School finance staff reported a high share of new or vacant school finance positions. One staff presenter said there are 28 “new and vacant” positions systemwide and 56 in the deeper dataset; of the new positions, 37 are at elementary level, five at middle schools and eight at high schools. The office described training and mitigation steps: mandatory two‑year training for administrative assistants, scenario‑based video resources, automation efforts to require online uploads of key reconciliations (FMR, P‑card) and an updated, living school finance handbook.

Decision/direction: The continuous monitoring results will feed the FY25 local school activities funds audit (scheduled for an October 2025 report) and inform business process audits where deeper dives are warranted. No formal committee vote was taken on the monitoring results; OAG will continue the monitoring program and pursue site visits where exceptions indicate risk.

Ending: OAG said it has begun third‑quarter review work and is processing roughly 50 schools for that quarter; it will present the local school activities funds audit later in the year.","OAG reported Q1 and Q2 continuous monitoring results showing common exceptions across bank reconciliations, P-card approvals, gate receipts and documentation; 36 of 78 sampled sites had no exceptions while others showed recurring control weaknesses tied to staff turnover.",{"_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},6257875,"FCPS audit office finds delayed reconciliations, procurement-card and warehouse control gaps",353,181000,534000,"/Search/View?dp=1&key=3151837-afdde921084099f442c06c2545aba2d3&start=181&end=534","https://assets.pipeline.soar.com/3151837-afdde921084099f442c06c2545aba2d3/thumbnail_181000.jpg","/articles/6257875/Virginia/FCPS-audit-office-finds-delayed-reconciliations-procurement-card-and-warehouse-control-gaps","https://secure.pipeline.soar.com/6257875-ac3a4588b7ad6b1e3b109053d770f87b/orig.mp4?Expires=1770996259&Signature=bg7n1wMP6UWPtga3DY4uJB4qkBRdw964Qq6mpfySUZei9e-fVC7tkdLHxo2sUTheeKmHKi5uzOFzofzzZk-afgcnvjRpVXciPpa-m3MPT9SWH8w1yfvxy2axxc3pLqy2K5fvxs8BMzzhSc8wPKDV~xux-L7TqIZx6m72--5Xyg-onmqLxvPwQHnj6wfdTHpo3CZdQdzzC5AFp~R7321oI4amJPnpQekzvwKvrQP576v~CKgebAgXthkAQYyIFPEV40cV4Oz5-YrE9a99Di4VMAl4x6Qq~FYE5skt9lmlA3C4WoDeGcP4aS-K2D~L8AtJSOT5LZz41TEPTs62MwNzeg__&Key-Pair-Id=KUT5TJCACFTXG","Fairfax County School Board Audit Committee members heard April 28 that the Office of the Auditor General completed five FY25 business process audits and found 17 issues, including four rated moderate and 13 rated low.

Ms. Moore, an auditor with the Office of the Auditor General (OAG), told the committee, “these business process audits ... evaluate the effectiveness of processes and compliance with the applicable regulations and policies, as well as determine if internal controls are adequate and functioning as intended.” The five visits covered four schools and one office (warehouse operations).

The OAG reported four low-risk findings at Daniels Run Elementary and one low-risk finding at West Springfield Elementary. Great Falls Elementary had three low-risk findings and one moderate finding tied to delayed Financial Management Report (FMR) reconciliations: online FMR reconciliations for September, October and November were not reconciled until Jan. 15, 2025 and not approved until Jan. 21, 2025; the completion dates set by Financial Services were in October–December 2024. Mount Vernon High School had a moderate finding for FMR reconciliations for August, October and November 2024 and later hard-copy FMR approvals that were completed in January 2025 instead of the December 30, 2024 dates required by Financial Services. The OAG also noted instances of procurement-card (P-card) statements not being signed by finance technicians.

The warehouse operations audit produced two moderate findings and one low finding. One moderate finding stemmed from a set of sampled procurement-card transactions, totaling about $16,000, related to freight charges paid from a centrally managed warehouse P‑card without a reliable reconciliation that the individual schools had received the shipments. Ms. Moore said the warehouse maintained a central P‑card for UPS and FedEx freight costs while schools placed orders and received shipments; the warehouse paid the central account but could not confirm receipt at the school before payment because there was no consistent communication loop. Mr. Moon asked, “So warehouse needs to make sure the shipments arrived before they make the payments?” and sought clarity about which party is accountable for verifying receipt. A staff member responded that “the owner of the P‑card should be the one verifying,” and OAG indicated procurement is working with the chief operating office to address the control gap.

The second warehouse moderate finding related to a November 2024 FMR that was not approved timely in either the online application or on the physical copy; OAG recommended using the online cover sheet to help ensure timely approvals. OAG said management responses were requested and that the office will follow up quarterly, beginning with a follow-up around the June committee meeting.

Discussion: Committee members pressed for clarity on accountability between schools and central warehouse staff for freight reconciliation and noted the operational risk when central and school-level charges are bifurcated. Committee members also raised questions about large, systemwide procurements—one member cited forthcoming textbook purchases worth “$15 to $70 million” and said the shipment-receipt process would need clear reconciliation practices.

Decision/direction: No formal policy change was adopted at the meeting. OAG will collect management responses to the findings and conduct quarterly follow-ups. The committee did not take a separate vote tied specifically to the business process audit findings at this meeting.

Ending: The OAG will report back to the committee in follow-up meetings on remedial steps and the status of recommended process changes, beginning in the next quarterly update.","The Office of the Auditor General reported 17 findings from five FY25 business-process audits, including four moderate issues tied to untimely Financial Management Report reconciliations and about $16,000 of procurement-card freight purchases that were not reconciled to received shipments.","actionData","errors"]

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OAG proposes FY26 audit plan focusing on contracts, staffing/pay practices and safety; committee advances plan to full board

OAG continuous monitoring finds frequent school finance exceptions; quarter-two work covered 60 sites

FCPS audit office finds delayed reconciliations, procurement-card and warehouse control gaps