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Audit firm presents Phase 1 under HB 754; citizen attendee warns of critical reserves
Summary
Cherry Bicker audit manager Tiffany McCoy presented preliminary Phase 1 performance and efficiency findings under House Bill 754, identifying governance, instruction and special education as high‑risk areas; public commenter Ed Corner cited a state auditor summary saying Catoosa County showed critical operating-reserve metrics, a point the superintendent disputed with a reserve increase figure.
Tiffany McCoy, audit manager for Cherry Bicker, told the Catoosa County Public Schools Board on May 5 that Phase 1 of a performance and efficiency engagement required by House Bill 754 identified three highest-risk areas: governance and strategic oversight; instruction and student outcomes; and special education and student services. McCoy said the engagement combined site visits to representative schools with a district-wide survey and preliminary compliance testing.
The audit manager said site visits to Battle Elementary, Cloud Springs Elementary, Heritage Middle and Ringgold High — plus the Catoosa College and Career Academy — showed consistent operational controls and strong physical safety measures. But McCoy said the risk assessment yielded recommendations to help the district prioritize resources, including developing a governance-level external risk framework, creating a capital improvement plan aligned to the existing five-year facilities plan, and standardizing oversight documentation across departments.
The presentation noted that Phase 2 will focus more tightly on financial metrics and internal controls and is scheduled for presentation this summer. McCoy said the Phase 1 ratings are a planning tool, stressing that a “high-risk” rating identifies areas to prioritize for further review and is not an overall judgment of management effectiveness.
During public participation, Ed Corner read sections of the Georgia Department of Audits and Accountability audit summary and told the board that the district’s fiscal-health metrics had been rated critical — including operating reserves, change in total fund balance, and change in unassigned fund balance — and warned, “I think we’re failing our kids, our parents, our teachers.”
Superintendent Nate Nix responded during the public-comment period by citing an OAA report that, he said, shows a 155% increase in reserve funding for 2025 and told the board the district is making progress in rebuilding reserves while acknowledging the pace of recovery may not satisfy everyone.
The audit packet and Cherry Bicker’s Phase 1 executive summary were provided to the board and will be posted to the district website. The board was told the final Phase 1 report will be finalized and released over the summer, and Phase 2 will examine financial controls and internal processes in more detail.
