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AUDIT COMMITTEE MEETING

Thursday, October 10, 2024
9:30 a.m. – Microsoft Teams

AGENDA

1. Pledge of Allegiance

2. Roll Call / Approval of the Minutes for the August 8, 2024 Audit Committee Meetings

3. Public Comment

4. Report of the Audit Committee Nominating Committee

5. Election of the Audit Committee Chair and Vice Chair

6. Housekeeping – Ethics Training/Acknowledgement/Conflict of Interest Forms

OLD BUSINESS

7. Motion Updates/Prior Meeting Follow-up

   1. Fund Balance
      1. Superintendent’s Annual Financial Report (SAFR); detailed analysis of the fund balance components and % calculation
   2. HCT Intercom Audit
      1. Update from 9/10/24 Board Discussion of DD-1

   3. HR Internal Controls Audit – CRI SOW (Job Studies/Pay Equity Reviews)

   4. Booster Club Update - Revenues and Expenditures – response from staff/OCA
      1. Nova – Booster Club audit from 2016
      2. Miami Dade Policy 9211 and Booster Club Guidelines
      3. Palm Beach County Schools – Policy 2.16 Fund-Raising Activities Relating to Schools
      4. Bay District Schools – Policy 6.208 Clubs and other Fund-Raising Activities

NEW BUSINESS

8. MSL – Required Communications Under Government Audit Standards

9. OCA – Internal Funds Audit of Selected Schools

10. OCA – Audit of Payroll Policies and Procedures of Selected Locations

11. OCA – Student Discipline Process Audit

    1. Appendix II - Administrative Definitions SY 2022-2023

    2. Appendix II - Policy 5.8 Code of Student Conduct

    3. Appendix II - Policy 5006 Discipline Policy Suspension and Expulsion

12. OCA – Property & Inventory Audit of Selected Locations

13. P-Card Policy Looping Discussion Documents

    1. Manual

    2. Training

    3. Comments

14. ESE Evergreen Report – Follow-up/Audit Plan

15. 11/5/24 Ballot Initiative - Broward County OIG Oversight of BCPS (Budget/Funding/Staffing)

16. Chief Auditor Negotiations – 9/23/24 @ 2:00 p.m.; Location TBA

17. Audit Committee Member Comments

18. Adjournment

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