Audit office outlines 2024-26 plans; committee prioritizes IT general controls, apps review and routing data

Internal audit director Mr. Hayden briefed the Audit & Investment Committee on work completed in the 2024-25 plan and on audits proposed for 2025-26, including activity-fund audits, a band instrument inventory, vehicle and white-fleet inventories, police department evidence and training reviews, child nutrition cash and inventory controls and follow-ups on the 2024 transportation audit. Hayden said the department had filled a vacancy and hired an internal audit associate to handle activity fund and PTO audits; he noted the team will prioritize high schools for activity-fund reviews because those accounts hold the largest balances. Hayden also said he revised the PTO manual, reducing duplication and collapsing the document from about 80 to 40 pages to make guidance clearer for parent-teacher organizations. "So I just kinda started to where you you wanna start a PTO down to you wanna dissolve your PTO. And just put everything in order, took out all the the duplications, and updated the formatting. So you see, we cut it in half, from 80 pages to 40," he told the committee. Committee members pressed on technology-related audits. Staff said an IT general-controls audit (network controls, physical security, staffing and segregation of duties) is planned to start in February and that a separate software-inventory and efficiency review (applications, duplicate subscriptions and per-student/per-teacher licensing) is also a priority. Audit staff and technology leaders agreed both reviews are important but signaled the same vendor personnel and district contacts would be needed for both, so the committee asked auditors and IT to coordinate scope and timing to avoid duplication and ensure critical items (like physical controls and backups) are not scaled back. The committee asked audit staff to work with IT leadership and to present a proposed scope at a planning meeting in October. On transportation and routing, district operations staff discussed routing efficiency and demographic projections. Transportation leadership said the district drives more than 7,000,000 miles per year and that, when measured by cost per mile, Conroe ISD ranks among the most efficient districts for regular and special transportation in the greater Houston area. The committee heard that routing efficiency depends on the board-approved walk-to-stop distances, driver recruitment and the routing software used; staff said the district is sunsetting its routing software and that a new routing platform will be critical to future efficiencies. Committee members also discussed demographic projections from PASA, including long-term enrollment projections for Grand Oaks High School and near-term capacity concerns at Bartlett and Patterson schools; staff said PASA projections extend through 2032 and that the district will present rezoning plans and capacity solutions to the board as needed. Why this matters: Internal audits and IT controls address financial controls, student data security and operational continuity. Transportation routing and demographic projections affect bus fleet needs, school capacity planning and budgeted reimbursements. Details and next steps: Audit staff plan a network general-controls audit in February, a software inventory/efficiency review over the summer (timing to be confirmed), bus inventory next summer, police department audits next month and follow-ups on previous transportation recommendations. The committee tentatively scheduled an October planning meeting to incorporate incoming superintendent priorities and to finalize the audit scope and schedule. The committee also moved regular meeting times to 9 a.m. going forward.