CCSD internal audit reports 88 reviews so far this fiscal year; committee approves update 4-0

The Clark County School District Audit Advisory Committee on Feb. 27 received an update from Internal Audit Director Jeanette Scott on the department's work this fiscal year and approved the report by a 4-0 vote.

Scott told the committee the department had issued 88 reports from July 1 through Feb. 18 and completed its charter school review for the year; she said this will be the last charter review because the district no longer sponsors charter schools. "From July 1 through February 18, we did issue 88 reports," Scott said.

Scott described audits in progress: contract procurement and compliance, real property management (both in test/field work), an inventory process audit for physical devices (a cradle-to-grave review of device ordering, distribution and retirement spanning fiscal years 2023–24), a recently issued operational audit of energy management (issued Jan. 10), a health services audit (issued Feb. 19), and a food service report whose exit conference occurred Feb. 18 and was pending final issuance. She said a districtwide procurement card review is in progress and that a claims-management review in risk management was changed from an audit to a consulting engagement because the risk function brought the process in-house.

Scott outlined department staffing and certifications: the internal audit team totals 13 positions (including Scott), with nine general-funded auditors (two senior-level), two entry-level coordinator-1 auditors focused on school audits, one bond-funded construction auditor, and two split-funded coordinator-3 auditors for cross-training. She said most staff hold professional certifications and many have 10-plus years of experience. "The coordinator 1 auditors are entry level positions... they have been in our department, I believe, almost 2 years now, and they've been doing a fantastic job," Scott said.

Committee members asked about scope and follow-up. Member Thornberry asked Scott to clarify the inventory audit scope; Scott said it covers procurement through retirement and includes review of remote-wipe and cybersecurity controls for missing devices. Thornberry and other members also encouraged consideration of an IT auditor role given cybersecurity risks.

The committee moved and seconded acceptance of the update; the chair called the vote and recorded the ayes, 4 to 0.

The committee will revisit approval of minutes from an earlier meeting at a future date after corrected documents are posted to BoardDocs. Scott said training and special-request work continue and that special-request reports this year included deeper reviews at individual schools and a P-Card review that led to priority-level findings requiring accelerated follow-up.