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HCISD internal auditor reports two campus activity‑fund audits; board approves 2024–25 audit plan
Summary
Internal audit staff reported two special activity‑fund audits with no findings and presented the district's 2024–25 internal audit plan. The board approved the audit plan on a voice vote after discussion about auditor independence and risk prioritization.
Nelly Ledesma, HCISD internal auditor, told the Policy & Audit Committee the office completed two special activity‑fund audits for Wilson Elementary Dual Language Academy and Long Elementary for the period June 1, 2023, to May 31, 2024, and found no audit findings at either campus. The ending balances were $39,067 at Wilson and $20,159.82 at Long.
The audits were required under district policy after changes in campus leadership. "Based on the procedures performed, there were no findings noted at either campus," Ledesma said during the committee meeting.
The committee then reviewed the district's annual internal audit plan for 2024–25. Ledesma described the plan's methodology: an "audit universe" of 43 potential audit areas, a nine‑factor risk assessment scored 0–3 by auditor judgment, and prioritization of higher‑risk areas for review. She said activity funds remain a recurring focus because the district handles more than $3,000,000 in cash through campus activity accounts.
Board members pressed on how the internal audit office maintains independence, how the office uses external benchmarking and continuing education, and how the auditor solicits board input on risk priorities. Ledesma said the office participates in state internal‑audit networks, consults with auditors at other districts and universities, and pursues continuing education. She also said the office will accept board requests to reorder or add audits.
After discussion, the board approved the 2024–25 internal audit plan by voice vote. The committee and several board members praised the audit office's work and reiterated that the internal auditor reports to the board rather than to the superintendent.
The meeting record shows the committee reviewed the two special activity‑fund audit reports in detail and accepted the auditor's recommendation to present the annual plan for board approval.
The audit office said many other audit engagements are in progress but not yet ready for presentation.
