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Lee County Schools auditor outlines contract, IT and budgeting audits with results due in early 2026
Summary
RSM auditors told the school board they have begun a contract administration audit, plan an IT sensitive-data audit starting Dec. 8, and expect to deliver results on those projects and a budgeting review in February 2026. Board members asked about timing and follow-up on 41 open items dating to 2021.
RSM representatives updated the Lee County School Board on Dec. 1 on the district’s FY26 internal audit plan, detailing three near-term projects and a longer-range risk assessment.
Weiss Campbell of RSM said the contract administration audit kicked off on Oct. 24 and will use district contract listings and prior-year vendor spend to select a sample for detailed testing. “Once we select those contracts, we’ll be able to expedite our testing pretty quickly,” Campbell said, adding the team expects to test up to five contracts depending on complexity and to deliver results in February.
Campbell said an IT sensitive-data protection audit will begin Dec. 8, with a primary focus on how the district manages access, encryption and monitoring of sensitive data in FOCUS (the student information system) and PeopleSoft (the ERP). “We’ll look at standards, controls, how technology is employed and designed to protect that sensitive information,” Campbell said. He said RSM aims to deliver the IT audit along with the contract administration results in February, depending on schedules.
A separate budgeting audit — scoped to examine internal controls over budget development, monitoring, reporting and modifications — has an estimated kickoff in January. RSM described that work as both evaluative and educational, saying recommendations will be included in public internal audit reports.
Board members pressed RSM on timing. Campbell said the February targets are dependent on timely receipt of documentation from district process owners and could shift. During questions, staff noted there are 41 open audit items across 10 projects dating back as far as 2021 that RSM will validate through follow-up testing.
RSM also previewed a fiscal-year-2027 risk assessment aimed at informing the board about priority areas for audit and oversight, with interviews planned for May and a target delivery in June 2026.
No formal motions were taken during the workshop; RSM said the audit committee will receive quarterly updates and the board will later see published reports.
