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Internal audit update: vehicle inventory, police evidence, ITGC and software inventory planned
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Summary
Outgoing internal audit manager Brian Hayden briefed the committee on vehicle-inventory and police-department findings, outlined an in-depth IT general-controls audit and a phased software-inventory effort, and said continuous auditing of construction (PNC) closeouts will begin Feb. 1. Amy Burns was introduced as the new internal audit manager.
Brian Hayden, the district's outgoing internal audit manager, gave a status update on the 2025-26 internal audit plan and outlined findings and upcoming work across several operational areas.
Vehicle inventory: Hayden said auditors reviewed the non-bus fleet (291 vehicles, book value about $3 million) and found 21 vehicles that had been retired but remained on the fixed-asset listing; those assets were fully depreciated so there was no balance-sheet impact, but Hayden recommended improved retirement reporting and verification of VINs. He also noted 15 instances where vehicles were recorded in the wrong department and suggested barcoding to simplify tracking.
Police department: Hayden said auditors found deficiencies in evidence-handling documentation and segregation of duties, including two inconsistencies in a 30-item chain-of-custody sample and inconsistently labeled sexual-assault kits. He recommended a formal destruction log, dual control for evidence destruction and centralizing weapon and equipment inventories into the LEA equipment-management system. Chief Blakelock, present at the meeting, acknowledged the recommendations and said the department appreciates the audit effort and has already corrected items listed in the report.
IT and software inventory: Hayden said the district will conduct an IT general-controls (ITGC) audit and a two-phase software-inventory review. Phase 1 is a six-week campus/department survey to collect self-reported software not already on single-sign-on; phase 2 will include a network scrape to identify undocumented software and then validation of licensing and data-privacy agreements. Trustees pressed for usage metrics and consolidation opportunities to reduce duplicate licensing; Hayden said the audit team will seek that information.
Child nutrition and payments: Trustees raised the $3.25 fee charged when parents load cash onto student meal accounts; staff said they have not successfully decreased that fee and that alternatives may require a change in the POS vendor. Internal audit will identify the 10 schools with the highest cash activity as part of the child-nutrition review.
Construction closeouts and PNC continuous auditing: Hayden said continuous auditing of construction financial closeouts will begin Feb. 1, with internal audit reviewing general-contractor closeout spreadsheets, subcontract details and any change orders. Trustees discussed third-party construction review for large projects; Hayden noted prior use of external reviewers such as Townsend Associates and Weaver for some reviews.
The committee welcomed Amy Burns as the new internal audit manager; Burns said she brings internal-audit and IT-audit experience from the private and state sectors and will present the proposed 2026-27 internal audit plan at future meetings.
