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Conroe ISD internal audit updates: procurement, transportation, band instruments and planned HR/IT audits
Summary
Internal audit manager Brian Hayden reported on the district’s 2024–25 internal audit plan, co-sourcing with Weaver, recent findings in procurement and transportation, improved controls for band instruments and planned audits on HR recruitment and app security.
Brian Hayden, Conroe ISD’s manager of internal audit, briefed the audit committee on the district’s 2024–25 internal audit plan and progress on completed and in-progress audits, including procurement, transportation and band instrument inventories.
Hayden said the district co-sources IT and specialist audit work with Weaver, which adds technical resources the internal audit office lacks in-house. “We co source with Weaver, and I’ll get into that a little more detail,” Hayden said, describing savings and continuity from the arrangement.
On procurement, internal audit found gaps in vendor-change tracking and in documented procedures for price analyses required by federal procurement rules (2 CFR 200). The procurement report also noted occasional instances where campuses received goods intended for the warehouse without notifying warehouse staff.
Transportation findings included an obsolete-parts inventory valued at $116,008.56 representing roughly 4,600 items, unsecured storage for certain parts, and weaknesses in tracking driver credentials and loaner tablets. Juan Melendez (transportation) told the committee the obsolete parts have been identified and will be auctioned, and that the department is setting up electronic credential folders and monthly reconciliation controls.
On band instruments, Hayden said the district has reduced missing or unaccounted instruments markedly through improved processes and software. Hayden presented historical counts showing missing items falling from past audits' higher figures to two currently unresolved missing instruments; Dr. Horton and Hayden described updated inventory procedures, centralized software and principal sign-off on inventories as key changes.
Hayden reviewed the audit plan going forward: an HR recruitment and retention audit focused on recruitment, onboarding, attrition and performance metrics (work in progress); an IT/applications security and controls audit to inventory and test controls over business applications (scheduled to begin with fieldwork in February); Chromebook inventory checks; and continued annual construction audits timed near project completion to test financials and change orders.
The internal audit office will follow up on high-risk findings (procurement and transportation) as part of the next audit cycle; Hayden said formal follow-up testing will occur after management implements recommended changes. He also told the committee that internal audit uses a risk-assessment survey with management and committee members to set the multi-year rotation (generally a 4–5 year cycle) and to prioritize audits. Committee members requested the risk-assessment spreadsheet, a calendar of upcoming audits and previous departmental audit reports for context.
