PGCPS internal audit flags control gaps, substantiates several staff misconduct findings in semiannual report

Prince George’s County Public Schools’ acting internal audit director, Janice Walters Semple, told the Board Audit Committee on March 3 that the semiannual internal audit covering July 1–Dec. 31, 2024, identified control weaknesses across several operational areas, completed 32 audits and seven investigations, and received 268 hotline complaints during the reporting period.

The audit office’s work “is the eyes and ears of the board of education,” Semple said, describing reviews of school activity funds, operational processes and information-technology controls. She told the committee that the office had issued 32 reports as of Dec. 31, 2024 — including 21 school activity fund audits, four operational audits and seven investigations — and that management had submitted and the office had accepted action plans for the findings.

Why it matters: the internal audit office provides oversight of financial reporting, internal controls and compliance for the county school system. The committee heard specific operational weaknesses and examples of employee misconduct that the audit office referred to the district’s Employee and Labor Relations Office (ELRO) for appropriate action, while other complaints were unsubstantiated.

Key findings and audits

- Fuel management (EJ Ward). A July 5, 2024, report identified two findings: the Department of Transportation and the central garage lacked systemic monitoring to reduce fuel theft, and available fuel-usage reports were not being used by management to detect anomalies. Auditors recommended using the system report to improve monitoring.

- HR certification process. Auditors reported a scope limitation because they could not obtain access to TEACH and earlier EIS records, and could not verify personnel files needed to confirm certification assertions.

- Grade-change validity (state-required audit). The office reported six exceptions, including insufficient documentation for grade changes, unrecorded manager actions in SchoolMax, delinquent processing of grade-change requests, inadequate staff training and failure to perform required reconciliation called for by the applicable Maryland administrative procedure. The audit noted that the district has migrated from SchoolMax to Synergy for student records.

- Business continuity follow-up (IT). The auditors reported no documented formal risk assessment connected to a prior cyber incident; management told auditors a risk assessment was performed but did not provide documentation the auditors could verify.

Investigations and outcomes

The audit office reported seven investigations from the period; outcomes included substantiated misconduct and referrals to ELRO as well as several unsubstantiated allegations:

- Hyattsville Elementary School: alleged misuse of sick leave — substantiated and referred to ELRO.

- CMIT Academy North (public charter): allegation that emolument payments for a newspaper club did not follow policy — unsubstantiated.

- Dr. Henry Weiss Jr. High School: allegation of a fraudulent employment email scheme — unsubstantiated.

- Nontraditional North Campus: allegations that an employee received overtime improperly and falsified the principal’s signature — the overtime claim could not be substantiated, but falsification of the principal’s signature was substantiated and referred to ELRO; the audit recommended strengthening the time-approval process.

- Perrywood Elementary School: two undocumented-leave allegations — one substantiated (teacher undocumented leave) and one partially substantiated (secretary/timekeeper reporting issues); auditors determined three sick days were not recorded by the school secretary.

- Security equipment purchase: cameras were shipped without procurement approvals; the vendor accepted the return of the equipment, and the employee who signed the quote was recommended for ELRO review.

- Charles Flowers High School: anonymous allegation about graduation-related emails and course sequencing — unsubstantiated.

School activity fund audits and hotline data

The audit office completed 21 school activity fund audits as of Dec. 31, 2024. Four schools had no findings; seven schools had five or more findings; others had one to four findings. All required responses were received and accepted by the office.

The office’s hotline (NAVEX) logged roughly 268 complaints in the first half of the fiscal year. The largest categories were safety and sanitation (29), bullying and harassment (28), school and office management (26), employee relations (24), and policy issues (25).

Staffing, audit plan progress and next steps

Semple told the committee the internal audit office is staffed for 12 full-time equivalents and had three vacancies during the reporting period, which slowed progress on the fiscal year 2025 audit plan. The office reported being roughly 20% complete on the FY25 audit plan as of the semiannual report and said several operational audits were delayed by staffing changes and seasonality (holiday breaks).

Planned or in-progress audits include follow-up work on special education (a limited-scope follow-up to confirm management implemented agreed action plans after a February 2023 audit), treasury operations, capital improvement program controls, COVID-19 and other grant audits, and continuous audits that analyze conflict-of-interest statements and leave approvals. On the capital improvement program, Semple said auditors will test whether controls over spending, invoice approvals and competitive procurement are operating as designed, not engineering or design work.

Board discussion and follow-up

Board members thanked Semple for the report. Board member Brown asked whether the district’s Integrity and Compliance office is partnering with internal audit to reduce workload, asking, “Have you all spoken to them as far as what they’ll be doing as far as even assisting you all… is there a way they could take some of that so you guys won’t be as overwhelmed?” Semple replied, “As far as I know, we do not have a partnership with that office. Their role is independent of ours.”

Committee Chair Dr. Tiffany Anderfeld thanked Semple for the work and opened the floor to questions; Semple said any follow-up information from the meeting will be shared upon receipt. The committee did not take formal votes during the session; management responses and action plans for the reported findings were noted as received and accepted by the audit office.

What’s next

Semple said the office will continue the FY25 audit schedule and conduct follow-up audits to confirm corrective actions. The committee asked for ongoing cadence and public reporting; Semple and the committee indicated the semiannual report format will be retained while the board will also receive recurring internal reporting.