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>> AUDIT COMMITTEE MEETING, DALLAS COLLEGE FOR MARCH 1ST, 2022 AND IT'S 9:35.
[1. Roll Call - Announcement of a Quorum]
MEMBERS OF THE PUBLIC HAVE FOLLOWED THE INSTRUCTIONS BOARD TRUSTEES WEBSITE.THOSE WHO WISH TO SPEAK IN THE PUBLIC PORTION, WILL BE GIVEN 5 MINUTES.
THIS MEETING IS BROADCAST IN THE INTERNET, TRANSCRIPT OF THE MEETING ARE BEING MADE AND WILL BE AVAILABLE TO THE PUBLIC IN THE WEBSITE AFTER THE MEETING AT A LATER DATE.
CHANCELER, YOU COULD PLEASE CONFIRM THE MEETING IS POSTED IN ACCORDANCE.
[2. Certification of Notice Posted for the Meeting]
>> ACCORDANCE TO TEXAS GOVERNOR CODE 5510054.
>> THANK YOU >> ANY CITIZENS DESIRING TO SPEAK.
WE GO TO THE INTERNAL AUDIT REPORT.
[4.1. Internal Audit Report - 2nd Quarter Ending February 28, 2022]
>> ACCORDING TO THE REPORT, DISCLOSURE, WILL BE GOING TO THE UPDATES AS WELL AS THE BRIEF OVERVIEW OF OUR ENGAGEMENT PLAN SUMMARY.
I'LL BE STARTING WITH THE OPERATIONAL COMPLIANCE AUDITS.
WE COMPLETED THE PROCUREMENT AUDIT DISTRIBUTED BACK TO THE BOARD.
THE MAIN ISSUES, WERE MAKING SURE, WE REVIEW THE DOCUMENT.
ESTABLISHING AND ALSOÂ -- WITH PROCUREMENT, WITH FIXED ASSETS.
SO WE LOOK AT DIFFERENT ASPECT OF PROCUREMENT AS WELL, AS OTHER ASSETS.
FIXED ASSETS, THAT WERE DISTRIBUTED.
AIL THE CHANGES THAT HAPPENED.
FIXED ASSETS OVERALL, THERE'S SOME ASTRINGENT CONTROL AND THINGS THAT HAVE TO HAPPEN, AT LEAST UNDER WAY, IN PROGRESS UPDATING PROCEDURES, SHIFTING RESPONSIBILITIES FOR THE ASSET INVENTORIES.
WHICH MAKES IT CLOSER TO WHAT THE ASSET IS BEING ULT LIED.
THEY ARE ALSO TESTING OUR FIRD TECHNOLOGY.
THAT'S TECHNOLOGY FOR CODING AND ASSETS .
THE GOAL IS REALLY TRANSPARENT.
AND THAT INFORMATION IS PROVIDED TO SALES.
SO WE JUST STARTED THAT REVIEW AND THAT IS THE PROGRESS, WE EXPECT THAT, BY THE END OFÂ -- END OF MARCH.
THE NEXT IS OUR AUTOMOTIVE PROGRAM REVIEW.
THIS IS FOLLOW-UP AND CONSULTING ENGAGEMENT TO ASSIST THAT AREA OF POLICIES FROM PROCEDURES FROM LANDING INTO INVENTORY.
THE AREAS SUBMITTED, THE ACTION PLAN, WE REVIEW THAT WITH THE ITEMS THAT WE'RE GOING TO BE UPDATING, THAT WE WILL BE FOLLOWING THIS 3RD QUARTER TO MAKE SURE, THOSE ITEMS WILL VERIFY THEM TO DO SOME TESTING.
THIS IS TO LOOK AT THE PRIOR ISSUES FROM THE PRIORÂ -- PRIMARILY DEALT WITH DOCUMENTATION.
AND WE'RE LOOKING AT THAT, AS WELL AS WHERE ALL OF THE FOLLOW-UPS, THE, THE CHANGE IN THE ORGANIZATION, CHANGES IN THE AREA, THE TIME SINCE THE FOLLOW-UP.
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WE ALSO ASSESS CURRENT RESULTS AND INVOLVES, AND LOOK AT OPPORTUNITIES AND MAKE SURE THEY CONTROL.>> AND I HAVE A QUESTION IN THE PROGRAM.
THE PROGRAM FOR RELATING WITH THE HIGH SCHOOLS AND ALL, THE AUDITS.
YOU GO AND HAVE ANY WITH THE RECIPIENTS WITH THE HIGH SCHOOLS AND STUFF, TO DETERMINE IF THERE IS ANY ISSUES ON THEIR SIDE? SINCE IT'S A DUAL PROGRAM AND DUALLY COORDINATED, HAVE YOU THOUGHT ABOUT LOOKING AT THE ASSETS TO BEÂ -- THE FACT OF THE EFFICIENCY.
AND YOU MAY NOT BE LOOKING ON THE OTHER SIDE.
THAT'S EXACTLY WHAT WE'LL BE DOING.
AND WE ALSO LOOK AT THE RICHLAND COLLEGIATE HIGH SCHOOL.
>> AND ANY DEFICIENCY THAT COULD BE EVALUATED TO MAKE THE PROGRAM WORK MUCH I KNOW, WHEN WE HAD THE RELATIONSHIP WITH THE HIGH SCHOOL, CONSOLIDATION, WE HAD SOME SCHEDULING CHALLENGES.
>> AND LORI AND I HAVE CONVERSATIONS.
AND YOU'LL SEE THE TIME AUDITS AS WELL, WHAT WE'RE DOING, TO TRY TO IDENTIFY SOME OF THE THINGS.
WE WILL LOOK AT THE CONTROLS AND THE POLICIES AND PROCEDURES THAT WE HAVE.
AND ACHIEVE THOSE, AND ACHIEVE IT OVERALL.
WHAT THE PROGRAM IS GOING TO DO.
WHAT IS THE PROGRAM AND LOOK ATÂ -- HAVE THOSE GOALS BEEN ACHIEVED?
>> YOU WON'T NECESSARILY INTERVIEW, PARTNERS ABOUT THE PROGRAM IS WORKING FOR THEM?
>> THAT WOULD BE PART OF IT AS WELL >> THE REASON I'M ASKING FOR THAT, I'VE GOTTEN FEEDBACK FROM INDIVIDUALS WITHIN AN INSTITUTION, SAKE THAT NOW I'VE SHARED THIS, NOW WE'RE IN HIS NEW TRUCK TUR, THEY DON'T NECESSARILY KNOW WHO TO CONTACT? I DON'T KNOW IF WE'VE DONE A GOOD ENOUGH JOB GETTING THE MESSAGE OUT.
OR IF WE'RE CONTACTING, THEY DON'T HAVE THE FULL MESSAGE OUT.
>> AND WHEN HONESTLY, WHEN WE FIRST INTERVIEWED, WE TALKED A LOT ABOUT HOW TO DO THE PERFORMANCE AUDITS.
THESE AREÂ -- WE'RE DIFFERENT THAN WE HAVE IN THE PAST.
I THINK AS YOU'LL SEE IN THE NEXT YEAR OR SO, WE WILL DOING THAT, TO EVALUATE, HOW WE'RE DOING.
>> THAT'S ONE OF THE REASONS WE'RE EXPANDING, THE ISSUES THAT PROVIDE AUDIT.
AND ASSESSING THE CURRENT RISK, THEIR GOALS.
>> AND THE PERFORMANCE AUDIT, DO WE ALSO TALK TO THE INTERNAL STAKEHOLDERS? THOSE THAT WORK IN THE PROGRAM OR HAVE TOÂ -- BECAUSE THERE'S ALSO FRUSTRATION THERE IN SOME LEVEL, THAT I'M UNDERSTANDING.
IN TERMS OF THE BOARD OF STRATEGIC PRIORITIES, THE MONEY, THE HUMAN CAPITOL, THE FRUSTRATION, WE JUST NEED TO BE SURE THAT WE'RE OPERATING MORE EFFECTIVELY, MORE EFFICIENTLY.
AND EVERYONE FEELS GOOD ABOUT WHAT THEY ARE DOING.
AND I KNOW YOU HAD LISTENING SESSIONS, WHICH IS GOOD.
I THINK PART OF IT HAS TO BE IN THE PERFORMANCE AUDIT.
>> THAT'S PART OF THE ASSESSMENT.
WE WILL TALK TO ALL OF THAT STAPLE.
>> SO IT'S I'M NOT UNDER UNDERSTANDING WELL.
>> WE'RE ALSO GOING TO DO A FOLLOW-UP ONÂ -- IN THE PRIOR AUDIT, THERE WAS A BACKUP OF THE STRATEGY AT THAT TIME WAS BEING DEVELOPED.
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AGAIN, WE'RE GOING TO LOOK AT THE ISSUES AND ALSO LOOK AT CURRENT RISK CONTROLS, TO ASSESS THE RISK.AND MAKE ANY OPPORTUNITIES >> IN TERMS OF THE WORKSTATION, IF A PERSON HASN'T WORKED ON IT FOR AN X NUMBER OF MINUTES, DOES IT.
>> IF THAT PERSON WAS IN THE SITUATION, ANYBODY COULD WALK IN.
>> SPECIAL REVIEWS AND ENGAGEMENT THAT QUALIFIES, CARES ACT FUNDING.
THE INITIAL FORM OF THE REVIEW HAS BEEN COMPLETED.
WE NOTE THE COLLEGE, IS IN THE WEBSITE.
IT'S DIFFERENT WITH THE CRITERIA.
THAT WAS CORRECTED IMMEDIATELY DURING THE AUDIT.
THERE'S ADDITIONAL WORK, SOME ISSUES WE'RE READY TO DISCUSS.
>> WORKDAY, THIS IS PARTICIPATING INÂ -- THIS IS ONGOING IN THE IMPLEMENTATION OF THE WORKDAY, PRIMARILY LOOKING AT THE CONTROL CENTERS.
>> THIS SPECIAL PROJECT WAS REALLY TO LOOK, TO MAKE, WHAT THE COLLEGE HAS IN PLACE NOW.
AND TO PROVIDE ANY RECOMMENDATIONS, ASSISTANCE, INFORMATION AS THAT.
THIS IS CONTINUITY PLANS BEING FELT AND DEVELOPED.
I WILL SAY THIS IS GREAT WORK BEING DONE IN THE AREA.
AND WE ARE EITHER CONTACT WITH OUR BUSINESS CONTINUITY CHIEF AND THE PROGRAM THAT THEY ARE IMPLEMENTING AND THE THINGS THAT THEY ARE PUTTING INTO PLACE.
WE WILL REVIEW THOSE AND SEEMS LIKE THEY ARE RIGHT.
>> I SHOULD TELL YOU, THAT IS A NEW FUNCTION -- AND THAT'S A FUNCTIONÂ -- AND CERTAINLY IN THE LAST COUPLE OF YEARS, AS WE MOVED THROUGH THE PANDEMIC AND DOING THINGS DIFFERENTLY, WE RECOGNIZED THAT THERE'S SOME GAPS THAT WE NEED TO BE THINKING ABOUT AND LOOKING COMPREHENSIVELY.
THAT'S WHAT THE OFFER IS PUTTING TOGETHER, DEVELOPING A FULL PLAN AROUND THAT AND CERTAINLY APPRECIATE THE AUDIT OFFICE HELPING REACH THAT.
>> SPECIAL REVIEWS AND INVESTIGATION, SECOND QUARTER, WHILE IT'S IN PROGRESS.
AND OUR HOT LINE, RECEIVED 5 REPORTS THIS QUARTER.
THERE WERE NO INCIDENTS OF FRAUD, WASTE OR ABUSE THAT WERE SUBSTANTIATED OR IDENTIFIED.
SO WITH OUR PROCESS, WE LOOK AT THE COMPLAINT, INVESTIGATE THE ISSUE, IF WE NEED TO AND THEN SPUN BACK.
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IF THERE WAS A SERIOUS ISSUE DIFFERENT OFFICES, GETTING A DIFFERENT SPIN NOW, SUBSTANTIATED ISSUES.>> PEOPLE DON'T UNDERSTAND WHAT FRAUD IS? OR ARE THEY TRYING TO CAUSE TROUBLE.
COULD YOU TELL FROM THE QUESTIONS, INFORMATION, THAT'S GIVEN, DIRECTION? IT SEEMSÂ -- WE USUALLY HAVE FIVE OR SEVEN OR TEN IN A MONTH.
AND IT SEEMS FOR AS MANY QUESTIONS PEOPLE HAVE OR THEY ARE SEEING SOMETHING THAT DIDN'T LOOK RIGHT ORÂ -- TO ME, IT SEEMS LIKE THE FIVE CALLS IS THE WALK.
>> AND THAT'S WHATÂ -- YEAH, SO IT'SÂ -- WE USUALLY GET 1 TO 2 A MONTH.
SO, YEAH AND ONE OF THE THINGS THAT WE WILL BE DOING IS DOING SOME MORE REBRANDING.
SO WE HAVE MORE INFORMATION ABOUT THE HOT LINE AND IT'S AVAILABLE.
WE CERTAINLY DON'T WANT TOÂ -- IT'S A FINE LINE, WHEN YOU'RE DOING WITH A HOT LINE.
WANTING TO WORK IT TO A POINT, PEOPLE THINK, WHAT'S GOING ON IN THE COLLEGE.
WHAT'S GOING WRONG? YOU WANT THERE TO BE AN AVENUE, IF THERE IS A CONCERN.
BUT A LOT OFÂ -- IS BEINGÂ -- SOMETIMES THERE'S QUESTIONS.
SOMETIMES THEY ARE JUST SOMEONE HAS FOUND THE HOT LINE AND -- >> THEY ARE LONELY.
>> SOMETIMES, REPORTS, THEY DON'T UNDERSTAND THE INTENTION.
>> THEY CALL IN AND THEY CAN BE ANONYMOUS?
>> YOU COULD CALL IN BUT MOST PEOPLE WILL GO THROUGH THE WEBSITE AND THERE'S A BOARD LINK THAT IS FILLED OUT.
>> I WAS CURIOUS BECAUSE IF THE PERSON THAT CALLED IN OR SUBMITTED THE FORM REALLY FELT THERE WAS FRAUD GOING ON, THERE IS A WAY TO LET THEM KNOW, THERE'S NO FINDINGS GOING THROUGH.
THERE'S NO WAY -- >> IF THEY CHOOSE TO BE ANONYMOUS AND WE DON'T HAVE A WAY TO
>> THIS SLIDE IS AN OVERALL UPDATE ON THE AUDIT PLAN, TO SEE THE PROPERÂ -- PROGRESS AND THINGS THAT ARE.
>> SOME ENHANCEMENT UPDATES, REAL QUICKLY.
THESE ARE ITEMS WE PUT IN PLACE TO MAKE SURE THE AUDIT DEPARTMENT IS MOVING FORWARD, THAT WE ARE BUILDING OUR INFRASTRUCTURE AND THINGS IN PLACE, TO OPERATE IT AS BEST AS POSSIBLE.
AND WE JUST IMPLEMENTED A SURVEY, THAT WILL BE STARTED, ONCEÂ -- AND WE JUST STARTED IMPLEMENTING.
IT'S A GREAT HELP, IN TERMS OF MAKING THINGS MORE EFFICIENT.
WITH ALL THE WORK WE DO, WE HAVE TO HAVE DOCUMENTATION, CROSS REFERENCE, IT HAS TO BE SET UP, FOR CERTAIN FORMAT.
THIS SOFTWARE, WILL HELP US BE MORE EFFICIENT.
IT TAKES, ESPECIALLY FOR LARGER PROJECTS, IT COULD TAKE AÂ -- TO THE TOP, TO MAKE SURE EVERYTHING IS DOCUMENTED.
AND THAT EVERYONE ELSE BEING LOO ING AT, WHAT WE FOUND AND WHAT WE DID AND WHAT LED US TO THAT.
SOMETIMES, THINGS WILL HELP WITH THAT PORTION.
>> QUESTION WHO WILL RECEIVE SUCCESSION PLANNING AND IS THAT TO STAFF? SUCCESSION PLANNING ON YOUR AUDIT PLAN?
>> SUCCESSION PLANNING IS A SPECIAL PROJECT THAT WE'LL BE WORKING.
AND WHAT WE'RE DOING WITH THIS SPECIAL PROJECT, THIS IS ONE OF THE AREAS IN THE RISK ASSESSMENT THAT CAME THIS SUMMER.
FOR THIS, WHAT WE'RE LOOKING AT, IS THERE A PLAN IN PLACE? HOW DOES THAT LOOK?
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WHAT ARE THOSE SUCCESSION PLANS THAT THE DEPARTMENT HAS TO BE PLACED.AND IS THERE AN OVERALL PROCESS.
THAT'S WHAT WE'RE LOOKING -- >> IN MY MIND, I'M TRYING TO UNDERSTAND THE DEFINITION OF THIS.
MAYBE IT WILL BE, AT DEFINITIONS.
>> SUCCESSION PLANNING, IS YOU KNOW, LIKE IF JUSTIN WAS TO QUIT ON US TOMORROW, HOW.
>> FOR KEY AREAS IN FUNCTION, AND THAT'S WHAT, AS TO STACK.
>> THE LONGEST STANDING BOARD MEMBER HAS STEPPED IN >> THE LAST ITEM IS ADDITIONAL THINGS, WE'VE ADDED, FOR COMMUNICATION AND EDUCATION WE DEVELOPED A BROCHURE.
WE HAVE DEVELOPED ENGAGEMENT INFORMATION APP THAT WE PROVIDE TO THE DEPARTMENT.
IT DEFINES, PROCESS, TERPS AND EXPECTATIONS AND TIME LINES.
>> I UNDERSTAND WE HAVE PROFESSIONAL DEVELOPMENT GOING ON, FORMALIZED PROFESSIONAL DEVELOPMENT FOR EMPLOYEES.
I DON'T KNOW WHAT LEVEL OF EMPLOYEES.
IS THERE A WAY WE CAN DO AN PERFORMANCE AUDIT, TOÂ -- THE SESSIONS ARE HAVING A REAL IMPACT.
THEY SAY THEY ARE DOING GREAT BUT COULD COME BACK AND DO THE SAME THINGS.
>> PROBABLY IN MAY, AND WHAT WE'RE DOING, COMPREHENSIVE UPDATE AND INSTANCES AROUND H.R.
THAT INCLUDES PROFESSIONAL DEVELOPMENT AND THE DEPTH OF PROFESSIONALS DEVELOPMENT.
CERTAINLY, WE WILL LOOK AT THE IDEAS AND HAVE VALUE AND IMPACT.
THAT'S THE -- >> THAT'S ONE OF THE ITEMS, CALMED THE SPECIAL PROJECT.
I IMAGINE, WE'RE PUTTING A LOT OF BUDGET INTO THAT.
IT'S SO NECESSARY THAT PEOPLE, ORGANIZATION STRUCTURE, ET CETERA, ET CETERA.
WE WILL PUT ALL THE MONEY, IF IT'S NOT BEING EFFECTIVE FOR EMPLOYEES, THAT WEÂ --
DON'T DO THE EINSTEIN THING OF INSTANITY >> RIGHT.
PRETTY MUCH THE WAY I WOULD GET AUDIT, IF YOU KNOW IT'S COMING, KIND OF LIKE COMPANY.
YOU COULD HAVE DOG WITH THE FLOOR AND HAVE THE NEWSPAPER OFF THE SOFA.
YOU COULD HAVE ALL THE OTHER THINGS, YOU COULD HAVE EVERYTHING TUCKED AWAY SO IT'S PERFECTLY FINE FOR SOMETHING.
YOU EVER HAVE JUSTÂ -- SOMEONE WALKS THROUGH, TO SEE THE DOG'S VOICE.
BECAUSE IF YOU KNOW YOU'RE COMING, YOU COULD HIDE ALL STORTS OF STUFF AND PLACES, BECAUSE YOU KNOW WHERE YOU PUT IT.
THE SURPRISE TO THE AUDIT, I THINK SOMETIMES ADDS TO THE VALUE WITHIN OHIO WHEN YOU'RE TALKING ABOUT AUDIT, LOOKING .
THAT'S HARD TO FIX BEFORE SOMEONE COMES IN AND FIXES IT IN A WAY THAT THERE'S NOT GOING TO BE A TRAIL OR IT WOULD TAKE SO MUCH TIME TO DO THAT.
BUT THAT'S NOT THE WAY THE AUDITS ARE DESIGNED.
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>> AND SOMETIMES EVEN PHONE CALLINGS.
THERE'S A CHECK LIST ON HOW WE DO A PHONE CALL.
THE STUDENT ENDS UP WITH THE RIGHT INFORMATION PLAN.
THIS IS MISSING AND THAT'S NOT DONE AND THAT ONE WAS NOT AENDZ AND THEN THEY SKIP TO THIS.
AND THEN WE'RE TOLD TO JUST CALL BACK.
THE QUALITY OF CONTACT, SOMETIMES WITH THE STUDENTS, WITH SOMEONE WHO IS ASKING THE QUESTION.
IT COULD BEÂ -- AND THEY WILL HAVE FOUR DIFFERENT ANSWERS, DEPENDING WHEN THEY SPOKE TO, WHEN THEY SPOKE TO THEM.
AND TO MAKE SURE WE'RE ALL IN THE SAME PAGE AND THE SAME ANSWER IS THE SAME ANSWER NO MATTER WHO CALLS.
LOTS OF TIMES, THAT'S ONE OF THE THINGS THAT'S THE HARDEST.
ANYTIME THERE'S HUMAN INVOLVED.
THE HUMAN, TO HUMAN THING AND DO WHAT THE HUMAN WANTS.
ANYTHING IN THE COMPUTER, THEY ARE PUT IN THE NUMBERS.
HUMANS, WHEN THEY GET TO AND STUFF AND THE PHONE RINGS, THAT COULD BE AN IMPORTANT CALL.
YOU DO THAT I'M SURE THAT'S PART OF YOUR PROGRAM THAT YOU FOLLOW-UP.
IF YOU DON'T, YOU DON'T FIND OUT WHAT HAPPENS, WHEN IT'S ACTUALLY AN ENGAGED PERSON.
I THINK FROM ONE OF THE CONVERSATIONS I HAD WITH YOU I THINK IT'S IMPORTANT THAT WE ENCOURAGE OUR INTERNAL AUDIT STAFF TO UTILIZE THE EMPLOYEE EXPERTS IN AREAS AND FIELDS THAT OUR PEOPLE ARE NOT.
IN TERMS OF A LOT, SHOULD UTILIZE THE PEOPLE OUTSIDE, THE LEVEL OF EXPERTISE, TO DO A MANAGEMENT AUDIT.
BECAUSE IF WE'RE LOOKING AT IT STUFF, THERE'S A LOT, LET'S YOU HAVE AN IT AUDITOR SPECIALIST.
YOU BETTER BE EMPLOYING THE ADVICE OF A TRUE IT SPECIALIST THAT HELPS EVALUATE AN ITEM.
>> AND WHAT YOU'RE SPEAKING TO, QUALITY CONTROL, TRAINING AND ALSO FOLLOWING UP, ANTICIPATED, NOT THE SAME MEASURES, TO MAKE SURE.
>> AND I HAVE GOT GRANDCHILDREN.
DOCTOR KNOWS, ISSUES THAT NEEDS TO BE ADDRESSED, TURNED OUT TO BE SOMEWHAT SYSTEMIC.
AND BACKED UP, WHEN YOU HAVE CHILDREN.
>> WELL, WHEN YOU ARE TALKING TO THE PUBLIC.
IT'S UP TO THE PUBLIC TO TELL US ABOUT WHAT WE'RE DOING.
>> AND LOOKING AT THE NOTES OF THE SUMMER MEETING.
AND YOU'RE TALKING ABOUT, THE FINANCIAL STATEMENTS AND THAT TYPE OF THING.
THIS WAS AN ITEM, HAVE WE THOROUGHLY REVIEWED THE AUTHORIZATIONS AND DELEGATION.
THEY SAID THEY WILL GET BACK TO US.
IF YOU COULD PLEASE LOOK INTO THAT AND TO MAKE SURE THAT'S BEEN LOOKED AT AND PROPERLY IN PLACE, I APPRECIATE IT.
>> LOOKS LIKE GRILLING IS OVER ALL RIGHT.
[5.1. Committee Notes]
THE NEXT ITEM IS ITEM FOR REVIEW, IS THE COMMITTEE POINTS.THANK YOU VERY MUCH.
* This transcript was compiled from uncorrected Closed Captioning.