Spring ISD board approves FY2026–27 internal audit plan after risk assessment

The Spring ISD board on June 9 approved the internal audit office’s risk assessment and the proposed fiscal‑year 2026–27 audit plan after a presentation by Internal Auditor Courtney Smith.

Smith explained the risk‑assessment methodology required by professional audit standards, which combines surveys of central‑office and administrative staff, field observations and prior findings to rate risk factors. She said the office surveyed 79 central office administrators and received 59 responses (about a 69% response rate). Smith noted the FY2026 risk profile highlights high‑risk areas that the proposed audit projects will examine.

Trustees asked several operational questions. Trustee Hodgeges queried a staffing estimate and the total hours reflected in the plan; Smith said the projected hours cover audit activities, staff development and hotline responses and that the office is working to be efficient and flexible in scheduling. Trustee Adams, speaking as a member of a special‑education subcommittee, flagged the time planned for auditing and consulting on special education and noted that changes in special‑education delivery could require schedule adjustments.

Smith said the office will return to the board if an urgent priority emerges that requires reallocation of audit hours. After discussion, Trustee New House moved and Trustee Adams seconded approval of the audit plan; the motion carried unanimously.

Next steps: the internal audit office will begin scheduled projects in appendix C of the audit packet and will present a full summary of audit activities in August, as described in the packet.