Conroe ISD audit committee approves 2025–26 internal audit plan; schedules vehicle, police, child nutrition and IT audits

Brian Hayden, Director of Internal Audit, presented the Conroe ISD internal audit plan for fiscal 2025–26 and the Audit Committee moved to approve the plan.

Hayden said the 2025–26 risk assessment placed planning and construction, transportation and payroll among the top audit risks. The committee reviewed the proposed schedule and timing: - CISD vehicle inventory (non‑bus) and related fixed‑asset controls (early in year; includes physical inventory); - CISD Police Department audit (operations, training, evidence procedures, certifications); - Child nutrition audit (cash and inventory controls, compliance with state and federal rules); - Transportation follow‑up audit (to review implementation of prior audit recommendations); - High‑school instrument inventory and annual intermediate/elementary runs (district instrument controls); - School bus inventory (summer timing) and additional vehicle audits; - Planning & Construction final cost calculations and subcontract reviews (annual P&C audit); - IT general controls (ITGC) audit covering user administration, change management and passwords (a full ITGC audit planned after consolidation of technology departments).

Hayden said the vehicle inventory audit was scheduled early so auditors would not disrupt the start of the school year; the ITGC audit was timed to follow the district's consolidation of Network Services and Information Systems. Committee members requested the timing of specific work and clarification of follow‑up dates; Hayden said the audits include follow‑ups for prior findings and that he would flex the plan as needed.

The committee voted to approve the 2025–26 audit plan. The record shows a motion and second on the approval and the committee chair announced there were no opposing votes.