Audit office outlines FY27 plan, flags audits of athletics, fundraising and IT contracts

Esther Ko of the Office of Auditor General presented the office's fiscal‑year‑2027 risk assessment and proposed audit plan to the Fairfax County School Board Audit Committee on March 2.

Ko said OAG proposes four new audits for FY27: athletic programs, funds and booster organizations (focused on financial transactions, roles between FCPS and boosters, MOUs and fundraising controls); continuous background and professional verification (ongoing background checks and professional status verification); fundraising activities (controls and unauthorized methods); and department of information technology contracts. OAG also plans carryover work on local school activity funds and specific contracts started in FY26.

"We propose four new audits including athletic programs, funds and booster organizations," Ko said, adding OAG will examine fundraiser activities, related contracts and consistency of internal controls across schools. Ko noted the office solicited input from board members and audit committee members, received 85 survey responses from employees, benchmarked peer audit shops and prioritized topics by risk and stakeholder interest.

On scope, Ko said local school activity funds reviews will focus on year‑end cash and check balances, compliance and internal controls. For specific contracts OAG will sample contracts in instructional services and special services; for athletics the office will review policies, MOUs and roles between FCPS and booster organizations. Ko said OAG will use technology‑based audit techniques for continuous monitoring and will continue unannounced cash counts and ecommerce event‑fee collection reviews.

Committee members raised concerns about the complexity of fundraising streams and whether reported totals (a $2.8 million figure for school‑supported organizations and $4.7 million fundraising in FY25) capture funds raised outside FCPS accounts. OAG staff said the fundraising account in the local school activity fund captures money that flows through FCPS; funds raised and retained outside FCPS infrastructure may not appear in those totals, and auditors will request school records to disaggregate sources.

Ko said OAG aims to finish most audits by summer 2027, with the local school activity funds audit completed after the fiscal‑year end (due June 30). She said the office will bring audit results and clarifying details back to the audit committee.