ANCHORAGE, Alaska — The Anchorage School Board Finance Committee recommended three audits for fiscal year 2026 on Thursday, Aug. 28, saying the reviews would provide actionable information for staffing, internal controls and procurement oversight. Committee Chair Kelly Lisonbee introduced the item, calling it “our f y 26 audit plan.”

The committee said the proposed audits are the employee termination process, substitute-teacher usage at schools and purchasing-card (p-card) usage. The committee’s staff presenters said the district’s internal-audit capacity can complete roughly three to four audits in a year and suggested beginning with a p-card review because it would be the fastest follow-on to the nearly completed building-access audit. “They can generally do 3 to 4 audits a year,” said Andy Hallman, chief financial officer.

Why it matters: the committee framed the audits as a way to surface efficiencies and risks that affect the district’s budget and operations. Administrators cited vacancies, increasing substitute costs and multiple departments involved when employees exit the district as areas where audit findings could yield operational or budgetary changes.

Details and next steps: staff listed additional audit candidates including cash controls, travel/special-activity agreements and hazmat storage. Committee members noted the district has not had a full cash-controls audit since 2013 and that p-card audits were completed in 2022 and 2024. The committee asked the board president to forward a recommendation memo to the full board asking that the FY26 audit slate move forward; staff said auditors would likely start with the p-card review given current work in progress. The committee did not record a formal roll-call vote in the transcript; members indicated group approval and requested the board president prepare the formal memo.

The finance staff will provide the full board with a memo and timeline and will coordinate with internal auditors on sequencing and school visits where required.