Audit committee adopts cabinet risk questionnaire, asks superintendent to set timeline
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Summary
On Feb. 2, 2026, the Audit Committee voted to adopt a cabinet-level risk questionnaire to inform a risk matrix for next year’s audit plan and asked Superintendent Dr. Berry to propose a realistic timeline; the meeting also approved minutes and appointed a committee secretary before adjourning to closed session.
The Audit Committee met Feb. 2, 2026, and voted to adopt a cabinet-level risk questionnaire intended to help district leadership identify and prioritize risks for the fiscal year 2027 audit plan. Committee members said the questionnaire will feed a quantitative risk matrix that guides which audits are scheduled first.
Committee staff who circulated the questionnaire told members there are two versions — one for cabinet leaders and one for board members — and that the committee intends to move forward initially with the cabinet version. "The risk questionnaires are meant to gauge what the leadership of the district feels are items of risk or that we should pay attention to in our audit function," staff said. Staff added the instrument is one component of a scoring system that will be used to develop a risk matrix for audit planning.
The staff presentation included a proposed schedule tied to the fiscal-year cadence: staff said they plan to present an audit plan for fiscal year 2027 at the May audit committee meeting and therefore would need questionnaire responses from leadership by March at the absolute latest. The superintendent, identified in the transcript as Dr. Berry, asked the committee to consider a later deadline for some departments, citing heavy workloads and upcoming state reporting for finance. "I probably will ask if we can have maybe to April or May," Dr. Berry said, describing the finance department's current capacity constraints.
Members also discussed how to make the questionnaire manageable for large departments. One committee member suggested pre-filling the section asking for each department's top three objectives so responses align with district strategy; staff recommended directors or subunit leads complete the initial draft and forward consolidated responses to chiefs for review. Dr. Berry said she would provide guidance on strategic focus areas and work with department leaders to complete the assessments.
After discussion, the committee moved and passed a motion "to move forward with the risk questionnaire for the cabinet members based on a timeline established by Dr. Berry." The motion was recorded as moved by Amy Bolge and seconded by the committee chair (referred to in the transcript as Doctor T); committee members recorded affirmative votes during roll call.
Votes at a glance
- Approval of Dec. 1 open-session minutes: motion moved by AJ Foster, seconded by Amy Bolge; vote recorded in favor by committee members and the motion carried.
- Appointment of committee secretary: motion to appoint Dr. Katrina as audit committee secretary (the transcript includes two surname variants for Dr. Katrina); motion moved by AJ Foster, seconded by Doctor T; the motion carried on recorded affirmation.
- Adoption of cabinet-level risk questionnaire: motion moved by Amy Bolge, seconded by Doctor T; the motion passed.
The committee adjourned open session at 4:54 p.m. and moved into closed session pursuant to Section 610.021 subsections 1, 3 and 13 of Missouri statute. Committee staff were instructed to stop streaming.