School business‑process audits find Sandburg high‑risk financial controls gap; FNS and others have open follow‑ups

The Office of Audit reported results June 16 from fiscal year 2025 business process audits at eight Fairfax County Public Schools sites and from the audit recommendation follow‑up process. The reviews found one high‑risk finding at Sandburg High School, several moderate findings across schools and ongoing open audit recommendations for Food and Nutrition Services (FNS).

Why it matters: school‑level financial controls — reconciliations, purchase documentation and timely vendor payments — protect student funds and reduce audit risk. The audit found lapses that the OAG classified as high or moderate risk at several schools and documented management corrective actions and due dates.

OAG completed eight site audits and reported a total of 21 findings: one high risk, three moderate and 17 low risk across Centerville High School, Forestdale Elementary, Hayfield Middle School, Mason Crest Elementary, McLean High School, Sandburg, South County High School and Woodley Hills Elementary.

Sandburg High School carried the single high‑risk finding: the school’s nine monthly Financial Management Reports (FMRs) were not reconciled and approved in a timely manner in the online system, and the physical Financial Management Position Reports and other reconciliations also showed untimely completion. OAG noted the school’s financial technician position was vacant for part of the review period. The auditors recommended principal and financial technician complete and approve reconciliations promptly.

Moderate findings included insufficient documentation for certain purchases and cash disbursements at Sandburg: one p‑card purchase lacked supporting documentation totaling $1,146.34; two of 10 sampled cash disbursements lacked proper documentation totaling $1,853.38; and one sampled cash receipt (total $1,926.71) lacked required detail and deposit documentation. Auditors recommended using itemized receipts, approved purchase orders and complete deposit slips to ensure funds are accurately recorded.

Another moderate finding at Sandburg was untimely vendor payments: auditors identified four vendor payments totaling $32,144.43 paid after vendor due dates; invoices did not reflect late fees and auditors could not verify whether late fees were assessed. OAG recommended prompt payment to avoid penalties.

At South County High School, auditors found the January FMR was not signed and dated by the principal and several sampled appropriated and non‑appropriated statements were not consistently signed and dated; OAG recommended independent sign‑off by principal and financial technician.

OAG reported that management concurred with the high and moderate findings and documented corrective action plans and target due dates; OAG will follow up after corrective actions are due and report back to the audit committee.

Audit follow‑up: OAG said five audits remain open as of April 30, 2025. Food and Nutrition Services (FNS) has two open recommendations — benchmarking (in progress, baseline data collection extended to July 2026) and updating FNS regulations (delayed because a new vendor’s e‑commerce implementation missed dates; corrective actions extended to January 2026). OAG also noted recently issued procurement and warehouse audits and business process audits at other schools that will be followed up in the next audit cycle.

The audit committee discussed the reports and next steps; no formal votes were taken at the June 16 meeting.