Board approves RSM to conduct internal audit risk assessment; plan will be set by internal audit committee

The Volusia County School Board unanimously approved Aug. 26 a recommendation from Superintendent Carmen Balgobin to retain RSM, the district’s long‑standing audit firm, to perform this year’s internal audit risk assessment and any subsequent internal audits recommended by the internal audit committee. Why it matters: Florida law enacted in 2019 tightened requirements for internal audit planning in many public entities; school districts typically conduct a risk assessment to prioritize audits that will then be recommended to the board. At the meeting Balgobin told the board the risk assessment provides a beginning‑of‑year review; following the risk assessment the internal audit committee — which includes members from multiple departments — will rank audit priorities and return recommendations to the full board for approval. The superintendent said the district has used RSM for years and recommended continuing the engagement. Board Member Reuben Colon moved the motion and Jesse Thompson seconded. The board chair called the vote; members voted unanimously in favor. No additional funds or contract numbers were disclosed during the public discussion; staff said typical internal‑audit contracting and reporting processes will be followed. Next steps: After the risk assessment is completed, the internal audit committee will propose a prioritized list of audits for the year and present them to the board for approval.