CCSD audit advisory committee approves 2025–26 internal audit plan, accepts risk assessment

The Clark County School District Audit Advisory Committee on Aug. 8 approved the internal audit department's risk assessment and the district's 2025'1026 audit plan, voted to re-elect Joshua Robinson as committee chair and received informational briefings on Nevada's open-meeting law, the external auditor's planning letter and EthicsPoint incident reports.

The approvals follow presentations from Jeanette Scott, CCSD director of internal audit, and Brian Frey, senior internal auditor, who described the annual risk-assessment process used to prioritize audits across the district's 360-plus schools and numerous departments. Scott also presented a rolling three-year audit schedule and a detailed 2025' 26 audit plan that allocates hours for school-bank audits, department audits, construction audits, reviews and training.

The committee's action matters because the internal audit plan determines where the district focuses limited audit resources and how quickly the department can follow up on findings across the district's schools and operations. Brian Frey told the committee that two areas rose in the risk ranking this year: school accounting, which recently had turnover in the administrator position and a districtwide accounting-software implementation, and procurement cards, whose "wide availability and ease of use" increase the potential for improper transactions.

Scott said the internal audit department is authorized for 13 positions when fully staffed and currently has three vacancies. "When we are fully staffed, our department is 13 people," she said, and described two coordinator-level positions recently added to focus on school activity fund audits. She told members the department conducted an unusually…