Board reviews five-year internal audit risk assessment; maintenance and payroll audits prioritized
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Summary
The board reviewed a living five-year internal audit risk assessment. The external assessor proposed a sequence of audits — including maintenance work orders and payroll/compensation — and recommended annual follow-up on prior observations; committee liaisons will coordinate audits with staff.
The Manatee County School Board heard an external presentation of a five-year internal audit risk assessment and proposed internal audit plan, described as a living document that will be adjusted as priorities and special requests arise.
Speaker 6, the audit presenter, said the document aligns audit priorities with industry frameworks and stakeholder input and will allow room for special requests. The plan lists near-term work for the current fiscal year and proposed audits across fiscal years 2027–2030. "This document is real time ... it's labeled as a proposed internal audit plan because it's a living document," Speaker 6 said.
The presenter identified the next two internal audits as maintenance work orders and payroll processing/compensation. The maintenance audit will review work-order identification, prioritization, completion and vendor/contract oversight; the payroll audit will examine the entire pay cycle, supplemental pay, deductions and segregation of duties.
Speaker 9 described how committee members will serve as liaisons for individual audits to provide historical perspective and to coordinate scope with staff; Speaker 9 said committee representatives will help keep the assessor informed and facilitate responsiveness when urgent needs arise. Board members praised the quick turnaround of the earlier CMAR special review and emphasized the value of an independent, "fresh set of eyes." Speaker 8 thanked the audit firm for the rapid work and Speaker 9 reiterated the committee's desire to preserve assessor independence.
The board noted the millage report is still in progress and expected to return to the audit committee in March. The auditor general's ACFR and operational audit will come directly to the board; Speaker 9 recommended the board accept those reports when presented.
Next steps: the audit committee will assign staff liaisons, proceed with the planned maintenance and payroll audits by the stated timeline, and follow up periodically on previously issued recommendations.