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Internal audit reports show compliance on at-risk coding and activity funds; board approves 2025–26 audit plan
Summary
Internal Audit presented nine reports — including at-risk student coding (no findings) and seven special activity fund audits — and the board approved the annual internal audit plan for 2025–26. Trustees instructed auditors to provide quarterly updates and follow up on open findings.
Internal Audit presented a quarterly audit package to the Harlingen CISD Board that included nine reports and the internal audit plan for 2025–26. Audits covered at-risk student coding, seven special activity fund reviews at multiple campuses and inventory checks. Internal Audit recommended follow-ups on observations where necessary and management responded with corrective plans. The at-risk-coding audit reviewed state compensatory education eligibility procedures and found no unresolved discrepancies after campus staff provided missing documentation; auditors concluded students were appropriately classified against the 15 state eligibility criteria. The special-activity-fund audits (Harlingen South High, Travis Elementary STEM Academy, STEM Squared Preparatory Academy, Vela Middle School, Harlingen Collegiate High, Kano Freshman Academy and Early Childhood Academy) yielded overall assessments of "effective" with few minor observations; Vela and Harlingen Collegiate audits noted strong controls and one campus had delayed bank reconciliations that business services will resolve through account access. Internal Audit also presented the annual risk‑based audit plan for 2025–26, developed from an audit universe and nine risk criteria. The plan prioritizes high-risk areas and maps expected quarterly reports; trustees asked auditors to notify the board if high-risk items slip in the schedule. The board approved the 2025–26 plan and asked for quarterly high‑level updates on business-office budget oversight, status on open findings and progress on follow-up items. Auditors said they will increase inventory spot checks and follow up on audit recommendations identified in the golf cart inventory audit and related transfer-of-equipment/work-order processes. Management committed to process improvements and to working with external auditors when needed. The board voted to approve the annual internal audit plan for 2025–26 on the recommendation of the policy & audit committee.
