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[1. Roll Call - Announcement of a Quorum]

[00:00:05]

GOOD MORNING, EVERYONE.

GOOD MORNING. IT IS NOW 9:34.

WE HAD CERTAIN TRUSTEES CARRYING ON SEPARATE CONVERSATIONS, SO THAT MAY BE REALLY CHASTISED, MADAM CHAIR.

APOLOGIES. TRUSTEES COMPTON AND MAYOR.

WHO ARE THE OTHER COMMITTEE PERSONS ON THE AUDIT COMMITTEE ARE PRESENT, SO WE HAVE A QUORUM IN ACCORDANCE WITH CHAPTER 551 OF THE TEXAS OPEN MEETINGS ACT.

[2. Certification of Notice Posted for the Meeting]

I CALL TO ORDER THE AUDIT COMMITTEE MEETING THE BOARD OF TRUSTEES OF DALLAS COLLEGE ON SEPTEMBER 12TH, 2023, AT 9:34.

MEMBERS OF THE PUBLIC WHO HAVE FOLLOWED THE INSTRUCTIONS ON THE DALLAS COLLEGE BOARD OF TRUSTEES WEBSITE FOR REGISTERING TO SPEAK DURING THE PUBLIC COMMENT PORTION WILL BE GIVEN FIVE MINUTES TO SPEAK.

THIS AUDIT COMMITTEE MEETING IS BEING BROADCAST OVER THE INTERNET AND AUDIO RECORDING AND TRANSCRIPT OF THIS MEETING ARE BEING MADE AND WILL BE AVAILABLE TO THE PUBLIC ON THE BOARD'S WEBSITE AFTER THE MEETING AT A LATER DATE.

CHANCELLOR, CAN YOU PLEASE CONFIRM THIS MEETING HAS BEEN POSTED IN ACCORDANCE WITH THE LAW? MADAM CHAIR, I CERTIFY THIS MEETING WAS POSTED ACCORDING TO SECTION 551.054 TEXAS GOVERNMENT CODE.

YOU ACTUALLY HAVE THAT MEMORIZED? ACTUALLY, IT'S TATTOOED ON IT SHOW SHOWING THE TATTOO.

MISS MARLENE, ARE THERE ANY CITIZENS DESIRING TO ADDRESS THE BOARD? NO, MA'AM. NO ONE SIGNED UP FOR THIS.

THANK YOU. AND IT LOOKS LIKE I'M HAVING A LITTLE BIT OF FLARE UP OF MY SPEECH IMPEDIMENT, SO MY APOLOGIES.

NOTHING ELSE IS HAPPENING OTHER THAN THAT MEDICAL CONDITION MANIFESTING ITSELF.

COMMITTEE PRESENTATIONS.

[4.1. Internal Audit Quarterly Report - 4th Quarter]

MISS COX, THE INTERNAL AUDIT QUARTERLY REPORT AND THE PRESENTATION, IF YOU COULD PULL THAT UP.

SO GOOD MORNING, BOARD OF TRUSTEES AND DR.

LON, AND I'LL BE TALKING TO YOU ABOUT GIVING HER A QUARTERLY REPORT, WHICH INCLUDES THE BULK OF OUR REPORT IS OUR FISCAL YEAR 2014 AUDIT PLAN.

SO WE'LL BE COVERING ORGANIZATION AND PRIORITIES BRIEFLY AND THE ENGAGEMENT PROCESS.

AND THEN THE BULK WILL BE THE AUDIT PLAN.

AND WE'LL ALSO TALK ABOUT THE FOURTH QUARTER UPDATE FOR FISCAL YEAR 23 AND ENGAGEMENT PLAN AT A GLANCE.

SO JUST BRIEFLY, WE HAVE OUR ORGANIZATIONAL STRUCTURE.

AND THE NEXT SLIDE IS OUR CONTRIBUTION TO THE STRATEGIC PRIORITIES WITH OUR MISSION AND OUR INTERNAL AUDIT ACTIVITIES.

AND THEN THE NEXT SLIDE IS OUR ENGAGEMENT PROCESS JUST HERE FOR YOUR INFORMATION, NOTING THAT.

THANK YOU. THE LAST STEP IN THIS PROCESS IS THE FOLLOW UP.

AND WE HAVE SEVERAL FOLLOW UP AUDITS PLANNED FOR NEXT FISCAL YEAR FOR THIS FISCAL YEAR EXCUSE ME, WHICH I WILL COVER IN A MOMENT.

SO IN PLANNING OUR ENGAGEMENT PLAN FOR THIS CURRENT FISCAL YEAR, WE START WITH IDENTIFYING OBJECTIVES AND WE ARE SUPPORTING THE BOARD OF TRUSTEES, OF COURSE, FOR STRATEGIC OBJECTIVES.

FROM THERE, WE MOVE TO IDENTIFYING RISKS.

AND THIS IS LOOKING AT ALL OF THE THINGS THAT COULD IMPACT THE COLLEGE ACHIEVING ITS GOALS AND OBJECTIVES.

SO WE REVIEW VARIOUS INTERNAL AND EXTERNAL SOURCES.

WE LOOK AT HIGHER EDUCATION RISK COMMON TO THE INDUSTRY.

WE LOOK AT THINGS FROM GENERAL BUSINESS AND CORPORATIONS.

WE LOOK AT OUR PEER INSTITUTIONS AND WHAT TYPES OF THINGS THAT ARE ON THEIR AUDIT PLANS AND WHAT THEY'RE LOOKING AT.

AND THEN WE ALSO HAVE THINGS THAT WE IDENTIFY INTERNALLY AND WE IDENTIFY THOSE FROM VARIOUS REPORTS THAT WE REVIEW.

FROM SPECIAL REQUESTS THAT COME IN AS WELL AND FROM THE WORK THAT WE'VE DONE THROUGHOUT THE YEAR.

WE ALSO SURVEYED AND INTERVIEWED LEADERSHIP MANAGEMENT AND STAFF, ALSO FACULTY, OF COURSE, THE BOARD AS WELL.

AND WE ALSO LOOKED AT EXIT INTERVIEWS FROM HUMAN RESOURCES.

AND FROM THERE WE COMPILE OUR LIST OF TOP TEN, AND THIS IS OUR TOP TEN LIST FOR THIS YEAR WITH THE TOP BEING SYSTEMS AND PROCESSES.

AND I'LL EXPLAIN THAT IN JUST A MOMENT.

AND THE ROUNDING OUT THE TOP TEN IS SAFETY AND SECURITY.

SO FOR THAT TOP TEN, WE SOME OF THE THINGS THAT WE WILL BE LOOKING AT FOR SOME OF THESE AREAS IS SOME OF THE THINGS THAT WERE ALSO NOTED AS CONCERNS FOR SYSTEMS AND PROCESSES, LOOKING AT THE CRITICAL SYSTEMS, THE CONTROLS, HOW THOSE SYSTEMS ARE

[00:05:07]

MODIFIED, WHAT THOSE PROCESSES ARE FOR, MODIFY ANY MODIFICATIONS AND COMMUNICATIONS, EVALUATING PROCESSES TO MAKE SURE THAT OPERATIONS ARE CONDUCTED EFFECTIVELY AND EFFICIENTLY.

PERFORMANCE MANAGEMENT IS ANOTHER ONE.

WE'RE GOING TO BE LOOKING AT STRATEGIES, PROCESSES AND CONTROLS.

JUST TOUCHING ON A FEW IN THE TOP TEN DATA SECURITY AND PRIVACY.

THIS IS ABOUT DATA MANAGEMENT, SECURITY, HOW IT'S MANAGED, HOW IT'S KEPT SECURE, AND THEN RECORDS MANAGEMENT AND RETENTION, LOOKING AT WHAT ARE THE RETENTION PROCESSES, WHAT ARE THE CONTROLS SURROUNDING THAT? ARE WE IN COMPLIANCE WITH RECORDS, MANAGEMENT POLICIES AND RETENTION? SO NOT TO GO THROUGH EACH OF THESE, BUT THIS IS OUR TOP TEN AND SOME OF THE AREAS THAT WERE IDENTIFIED AS CONCERNS A QUESTION.

SO WE GET A LOT OF FEDERAL GRANTS AND EACH OF THEM HAVE WELL, MOST OF THEM HAVE A REQUIREMENT THAT WE RETAIN RECORDS FOR FIVE YEARS ON THE PARTICULAR GRANT.

AND I IMAGINE THAT'S ALL ELECTRONIC.

BUT DOES IT RESIDE ON ON OUR SYSTEM IN A CERTAIN PLACE OR HOW ARE THEY KEPT? THAT'S WHAT THAT'S ONE OF THE THINGS THAT WE'RE GOING TO LOOK AT, GOING TO BE LOOKING AT HOW HOW ARE THOSE RETAINED? WHAT'S THE REQUIREMENT, THINGS LIKE THAT.

OKAY. THANK YOU. YOU HAVE A QUESTION? HI. I WANTED TO ASK YOU A QUESTION BECAUSE EXCEPT FOR THE LINE WHERE YOU PUT A DECREASE IN ENROLLMENT, I DIDN'T SEE ANYWHERE WHERE WE CONSIDERING THE RISKS WITH STUDENTS.

IS THAT SORT OF A SEPARATE CATEGORY LIKE HEALTH ISSUES OR.

WHAT? I CAN'T THINK OF A LEARNING THING, BUT SAY SOMETHING IS HAPPENING.

AND WE THINK THAT THE STUDENT HAS PAID TOO MUCH AND THEY'RE NOT GETTING THEIR MONEY'S WORTH.

OR IT JUST SEEMS TO ME LIKE WE HAVEN'T GOT A PLACE WHERE WE CAN FIND OUT.

AND I'M TALKING ABOUT PARTICULARLY ONE INCIDENCE WHERE THE MUSIC DEPARTMENT WAS PUTTING OUT THAT THEY WERE GOING TO HAVE ALL THESE COURSES AND SOMEBODY SIGNED UP FOR THEM AND THEY EVEN HAD TEACHERS FOR THEM.

BUT THEN IT DIDN'T MAKE ALL THOSE DIDN'T MAKE.

SO THAT'S A RISK.

WHERE IS THAT LISTED? SO THE THE RISK THAT WE HAVE HERE ARE THOSE THAT WE'VE IDENTIFIED AS CONCERNS OR THAT IN ALL OF THE FEEDBACK AND ALL OF THE RESEARCH.

BUT ALSO ONE OF THE THINGS AND I'LL POINT THIS OUT WHEN WE GET TO FOLLOW UP IS WE REVIEWED.

ENROLLMENT AND I SAW THAT AND WON'T BE DOING A FOLLOW UP OF THAT.

AND I'LL EXPLAIN HOW SOME OF THOSE THINGS WILL LOOK AT DURING THAT FOLLOW UP.

I JUST WANT TO MAKE SURE WE WERE IDENTIFYING THE RISK WITH STUDENTS.

YES, THANK YOU.

A LOT OF OUR DATA AND INFORMATION COULD AT SOME POINT BE BECOME INVOLVED AS EVIDENCE IN LITIGATION.

YOU AGREE WITH THAT? BUT EMAILS AND THINGS LIKE THAT, THAT'S POSSIBLE.

SO WHAT PROCEDURES DO WE HAVE IN PLACE TO ASSURE AUTHENTICATION OF ELECTRONIC RECORDS THAT THEY ARE FROM THE PERSON THAT THEY PURPORT TO BE SO THAT WE CAN BE CONFIDENT THAT WHEN WE'RE DEFENDING OURSELVES IN LITIGATION, OUR GENERAL COUNSEL MAY WANT TO COMMENT ON THIS TOO, THAT WE'VE DONE THE BEST JOB THAT WE POSSIBLY CAN TO PREPARE FOR THAT IN TERMS OF THE AUTHENTICITY OF THESE ELECTRONIC RECORDS.

PART OF THAT WILL REVIEW IN DATA SECURITY AND PRIVACY, BECAUSE THAT'S ONE OF OUR THE RISKS THAT WAS IDENTIFIED.

SO THAT'S WE'LL LOOK AT THAT IN PART OF THAT REVIEW.

YEAH. AND I WOULD JUST ADD TO THAT, TRUSTEE RITTER, THAT WE WE REGULARLY INTERACT AND COLLABORATE WITH IT ON THE SYSTEMS THAT WE USE TO ENSURE THAT THEY ARE ROBUST, THAT THEY ARE RESPONSIVE TO NOT ONLY THE NEEDS OF DALLAS COLLEGE AT LARGE, BUT ALSO THE SPECIFIC SPECIFIC NEEDS WE MIGHT HAVE IN REGARD TO LITIGATION TO MAKE SURE THAT WE CAN INDEED AUTHENTICATE THE DOCUMENT, DOCUMENTARY EVIDENCE THAT WE MIGHT HAVE TO PRODUCE AS A RESULT OF LITIGATION OR OTHER INVESTIGATIONS.

SO I WAS LOOKING TO SEE IF JIM WAS HERE AND JIM'S NOT.

I THINK HE COULD SPEAK CHAPTER AND VERSE ABOUT THE TECHNICAL ASPECTS OF HOW WE CONTROL THE INFORMATION THAT WE RETAIN AND THEN HOW WE CAN AUTHENTICATE THAT INFORMATION WHEN PRODUCED. WHEN OUR SYSTEMS IN ALL OF OUR LITIGATION EXPERIENCE HAS NEVER BEEN FOUND DEFICIENT IN TERMS OF AUTHENTICATION OR WE'VE NEVER HAD AN ISSUE WITH THAT.

IN FACT, AS YOU KNOW, AS I BELIEVE THE BOARD KNOWS, WE GET WE GET A RATHER ROBUST NUMBER OF PUBLIC INFORMATION ACT REQUESTS AND OTHER THINGS THAT REQUIRE US TO RELY UPON THAT INFORMATION IN OUR SYSTEMS TO PRODUCE PUBLIC INFORMATION THAT WHICH IS PUBLIC.

AND WE HAVE CONFIDENCE IN THE ABILITY TO DO THAT AND THAT IT IS INDEED WHAT IT PURPORTS TO BE.

[00:10:02]

THANK YOU. AND OUR RISK ASSESSMENT DEPARTMENT ALSO DOES OUR RISK ASSESSMENT DEPARTMENT ALSO DOES A REVIEW OF OUR SYSTEMS AT LEAST EVERY OTHER YEAR.

SO PART OF THAT IS TO MAKE SURE THAT OUR DATA IS VALID AND RELIABLE.

SO WE MOVE ON TO MEASURING RISK AND TO MEASURE RISK.

WE LOOK AT THREE MAIN AREAS.

WE LOOK AT IMPACT.

WE LOOK AT PROBABILITY.

SO IMPACT IS IS THE SIGNIFICANCE.

PROBABILITY IS THE LIKELIHOOD.

AND THEN WE LOOK AT VELOCITY ALSO, WHICH IS THE SPEED OF CHANGE AND THE SPEED OF THE RISK CHANGING.

WE MAP THIS FOR JUST FOR OUR TOP TEN BECAUSE WE ARE GENERALLY GOING TO REVIEW ANYTHING THAT'S IN OUR TOP TEN LIST.

SO WE LOOK AT THIS PRIMARILY FOR TIMING AND TO DETERMINE WHEN WE'RE GOING TO ADD IN WHAT ORDER EXCUSE ME, WE'RE GOING TO LOOK AT A PARTICULAR AREA.

WE DIDN'T FIND ANY ITEMS THAT HAD THE HIGHEST PROBABILITY, WHICH WOULD BE ALMOST CERTAIN AND THE HIGHEST IMPACT, WHICH WOULD BE CATASTROPHIC.

AND SO THAT'S A GOOD THING FOR THE COLLEGE.

AND SO IF WE HAD SOMETHING IN THAT AREA, THAT WOULD BE THE AREA THAT WE WOULD LOOK AT FIRST, THAT WOULD BE THE MOST SIGNIFICANT.

SO THIS IS JUST A MAPPING OF THOSE ITEMS IN OUR TOP TEN.

AND THEN FROM THERE WE GO THROUGH A PROCESS OF PRIORITIZING AND SELECTING OUR ENGAGEMENTS THAT WE'RE GOING TO REVIEW AND ALSO DEVELOPING OUR PLAN.

SO WE LOOK AGAIN AT THOSE TOP TEN.

WHEN WE'RE DEVELOPING OUR PLAN, WE LOOK AT THINGS THAT INTERNAL AUDIT HAS IDENTIFIED.

WE LOOK AT AREAS THAT FROM OTHER SOURCES THAT ARE COMMON TO THAT ARE COMMON.

SO CYBERSECURITY IS ONE OF THOSE AREAS THAT'S COMMON TO HIGHER EDUCATION INDUSTRY, TO OUR PEERS, TO BUSINESS AND CORPORATIONS IN GENERAL. CYBERSECURITY IS ONE OF THOSE AREAS.

WE LOOK AT THINGS THAT ARE REQUIRED.

WE ONLY HAVE ONE AREA THAT'S REQUIRED.

WE LOOK AT UPCOMING CHANGES IN THE DEPARTMENTS AND THINGS THAT ARE HAPPENING, ALSO OUR RESOURCES, AND THEN WE LOOK AT SPECIAL REQUESTS AS WELL. SO WE WANT TO FOR SPECIAL REQUEST, WE WANT TO MAKE SURE THAT WE'RE HONORING THOSE REQUESTS, IF AT ALL POSSIBLE.

SO THEN FROM THERE, WE DEVELOP OUR PLAN AND THIS IS OUR PLAN FOR THE CURRENT FISCAL YEAR.

WE HAVE AUDITS AND CONTINUOUS ENGAGEMENT, AND CONTINUOUS ENGAGEMENTS ARE THOSE THAT ARE LARGER AREAS THAT WE BREAK DOWN AND LOOK AT SMALLER COMPONENTS THROUGHOUT THE YEAR.

SO WE HAVE CYBERSECURITY AND SAFETY AND SECURITY ARE OUR CONTINUOUS ENGAGEMENTS.

THE OTHER AREAS ARE AREAS THAT WERE IN THE TOP TEN AND ALSO WANTED TO POINT OUT EMPLOYEE RECRUITMENT AND RETENTION AND WORKFORCE PLANNING AND STAFFING WERE TWO AREAS FROM FISCAL YEAR 23 THAT WE MOVED TO 24.

CAN YOU MOVE THAT CHAIR OVER? SORRY, I'M SORRY TO SEE THAT.

THANK YOU. AREAS.

THOSE WERE AREAS FROM FISCAL YEAR 23 THAT WE MOVED TO THIS YEAR DUE TO SOME CHANGES IN OPERATIONAL REDESIGN IN H.R..

WE ALSO HAVE SPECIAL REVIEWS AND ADVISING ENGAGEMENTS THIS.

WE HAVE TOP TEN AREAS IN THIS AREA AS WELL.

THESE SPECIAL REVIEWS ARE REALLY SMALLER, TARGETED REVIEWS, NOT A FULL WHAT WE CONSIDER A FULL AUDIT.

AND WE ALSO HAVE SPECIAL REQUESTS IN THIS AREA.

CONSTRUCTION, EMERGENCY RELIEF FUND, THE SCHOLARSHIP, COMPLIANCE AND PROCESSES.

AND THIS IS OUTSIDE SCHOLARSHIPS.

THE STUDENT CARE NETWORK WERE ALL AREAS OF SPECIAL REQUEST.

AND FOR THOSE WE'LL BE LOOKING AT PROCESS CONTROLS AND PERFORMANCE.

THEN WE HAVE OUR FOLLOW UP AUDITS.

AND THESE ARE AUDITS THAT WERE COMPLETED IN FISCAL YEAR 23.

AND IN 24, WE'LL DO A FOLLOW UP TO DETERMINE THE STATUS OF THOSE ISSUES THAT WERE FOUND IN THE AUDIT.

ONE OF THOSE AREAS IS REGISTRATION AND ENROLLMENT.

SO FOR REGISTRATION AND ENROLLMENT, WE AND FOR ALSO.

DUAL CREDIT, WE'LL BE DOING A MORE ROBUST FOLLOW UP AND LOOKING AT SOME OF THE ITEMS THAT ARE OF CONCERN IN ENROLLMENT, BUT ALSO MAKING SURE THAT THE AREAS THAT WE NOTED ON THE AUDIT HAVE BEEN ADDRESSED.

OF COURSE, UNDER THOSE SPECIAL REVIEWS AND ADVISEMENT ADVISING ENGAGEMENTS, WHAT ARE YOU LOOKING AT IN TERMS OF CONSTRUCTION? SO FOR CONSTRUCTION, WE ARE LOOKING AT REALLY THE PROCESS.

[00:15:02]

WHAT ARE THE CONTROLS IN PLACE TO MAKE SURE AND ALSO THE PERFORMANCE.

SO WE'RE NOT WE'RE NOT LOOKING AT THE OPERATIONAL ASPECTS OR THE CONSTRUCTION ITSELF, BUT MORE OF THE CONTROLS SURROUNDING THAT CONTROLS FOR FOR PAYMENT, HOW THE PROCESS IS MANAGED, THOSE TYPES OF THINGS.

DO YOU ALSO LOOK AT COMPLIANCE? SO FOR ALL OF THE AREAS THAT WE WOULD REVIEW, COMPLIANCE IS A COMPONENT OF ALL OF OUR AUDITS, BECAUSE I'M PARTICULARLY INTERESTED AS IT PERTAINS TO CONSTRUCTION, WHETHER OR NOT AND WHEN I SAY COMPLIANCE, I MEAN, ARE WE MEETING OUR MWP GOALS IN THAT AREA? RIGHT. AND THAT'S PART OF THE PERFORMANCE ASPECT THAT WE'LL LOOK AT AS WELL.

BUT I'LL YOU THAT.

YES. AND THEN OTHER SERVICES DUTIES AND SPECIAL PROJECTS.

THIS IS WHERE THE SYSTEM AND PROCESS WE'RE GOING TO DO A SPECIAL PROJECT THAT WAS THE NUMBER ONE ITEM ON THE RISK ASSESSMENT.

SO WE'RE GOING TO BE LOOKING AT CRITICAL AND MISSION CRITICAL AREAS AND PROCESSES AND SYSTEMS AND LOOKING AT THE CONTROLS, LOOKING AT CHANGE MANAGEMENT, LOOKING AT HOW THAT'S COMMUNICATED AND THEN LOOKING AT THE PROCESSES AND HOW THOSE ARE DEVELOPED IN THOSE AREAS.

SO THAT WE ROUND OUT THE QUESTION, SURE, THIS MIGHT NOT BE SO MUCH AN AUDIT ISSUE, BUT A AUDITOR IS ON THE OPERATIONS SIDE.

WHAT ARE YOU ALL DOING TO EVALUATE IN TERMS OF THE TRANSFORMATION, WHAT'S WORKING, WHAT MIGHT NEED TO BE CHANGED SOMEWHAT, WHAT NEEDS TO BE TAKEN OFF THE TABLE AND RESTARTED? YEAH, THAT IS A CONTINUOUS PROCESS, BOTH LOOKING AT STAFFING LEVELS OR THE STAFFING LEVELS APPROPRIATE.

WHERE DO WE NEED TO MAKE ADJUSTMENTS, LOOKING AT PROCESS REVIEWS TO SEE WHERE WE NEED TO REFINE PROCESSES.

AND SO AN INSTRUCTION AS WELL, WHERE WHERE MIGHT THERE NEED TO BE TWEAKS TO STRUCTURE TO BETTER REALIGN WITH WHAT OUR INTENTS ARE? AND IS AUDIT INVOLVED IN ANY OF THAT? SO SOME OF THE AS REGARDS TO RISK, YES, SOME OF THE REVIEWS THAT WE HAVE ARE DIRECTLY RELATED TO THAT.

SO SYSTEMS AND PROCESSES WE'RE LOOKING AT EMPLOYEE STAFFING WORK, PARTICULARLY WITH SYSTEMS AND PROCESSES.

WE'RE LOOKING AT A LOT OF THAT.

THANK YOU. THANK YOU.

SO WE ROUND OUT, WE'RE TALKING ABOUT PLANT FLEXIBILITY.

AND THIS PLAN IS IS DESIGNED TO BE VERY FLEXIBLE THAT WE CAN MOVE SHIFT IF WE NEED TO.

WE LEAVE OPEN TIME SO THAT IF ANYTHING NEW COMES UP OR IF THERE ARE ANY CRITICAL RISKS THAT ARISE, WE CAN SHIFT, FOCUS AND MOVE TO THOSE.

ALSO, WE HAVE SOME ADDITIONAL WORK AND PLANS FOR THIS FISCAL YEAR.

OUR FRAUD HOTLINE.

WE'LL BE IMPLEMENTING A NEW SERVICE PROVIDER FOR THE FRAUD HOTLINE.

WE WILL ACTUALLY DEMO THAT FOR THE BOARD AT ONCE.

THAT'S IMPLEMENTED.

WE'RE CONTINUING TO DO INTERNAL AUDIT RELATED TRAINING FOR EMPLOYEES AND WORKING TO BUILD AN AUDIT INTERNSHIP.

SO THAT IS OUR PLAN FOR FISCAL YEAR 24.

AND I KNOW THAT WAS QUICK.

ARE THERE ANY QUESTIONS REGARDING THAT? YOU QUESTIONS, SO I'LL MOVE THEN QUICKLY THROUGH OUR REGULAR FOURTH QUARTER ENGAGEMENT PLAN UPDATE FOR OUR CONTINUOUS ENGAGEMENT.

WE HAVE FIXED ASSETS WHERE WE LOOKED AT OVERALL PROCEDURES, IT AND SECURITY.

WE LOOKED AT THIRD PARTY RISK MANAGEMENT AND THEN SAFETY AND SECURITY WHERE WE LOOKED AT THE PROCESSES FOR HAZARDS AND INCIDENTS.

WE FOUND NO ISSUES IN ANY OF THOSE AREAS THAT WE'VE REVIEWED.

FOR DUAL CREDIT. WE'VE COMPLETED THIS REVIEW OVERALL.

THEY DID DID VERY WELL.

WE WE INTERVIEWED WE SURVEYED THEM, SORRY, OF 149 PARTNERS FOR DUAL CREDIT AND GOT ALL OF THAT FEEDBACK AND ALSO LOOKED AT PROCESSES AND SYSTEMS IN THAT AREA.

OVERALL, THE PARTNERS WERE VERY PLEASED WITH THE QUALITY OF INSTRUCTION.

THEY HAD SOME DESIRE FOR ADDITIONAL COMMUNICATIONS AND TECHNOLOGY AND MORE FACE TO FACE INSTRUCTIONAL CHOICES.

FOR THE HIRING PROCESS THAT IS IN PROGRESS.

THIS REPLACED RECRUITMENT AND RETENTION AND WORKFORCE PLANNING AND STAFFING DUE TO THE OPERATIONAL CHANGES THAT WERE GOING ON IN HR.

[00:20:07]

SO THAT IS IN PROGRESS.

GRANTS AND CONTRACTS IS ALSO IN PROGRESS.

AND HERE WE'RE LOOKING AT THE OVERALL PROCESSES AND PROCEDURES FOR POST AWARD AND GRANT MONITORING AND COMPLIANCE.

THE INTERNATIONAL STUDENT OFFICE THAT IS COMPLETED OVERALL, WE FOUND THAT INTERNAL CONTROLS WERE EFFECTIVE.

THERE WERE SOME DOCUMENTS THAT WE DID NOT FIND THAT WERE MISSING.

AND WE ALSO THERE WERE SOME RECORDS THAT WERE NOT UP TO DATE.

WE HAVE REVIEWED ALL OF THIS WITH THE INTERNATIONAL STUDENT OFFICE, AND THEY HAVE DEVELOPED AN ACTION PLAN TO ADDRESS ALL OF THOSE ISSUES.

WHERE IS THAT OFFICE LOCATED? UNDER THE STUDENT SUCCESS FUNCTION UNDER DR.

JOSEPH. WHERE IS IT LOCATED? THE PHYSICAL LOCATION OF THE OFFICES.

ON ALL CAMPUSES. ALL CAMPUSES.

ALL CAMPUSES. RICHLAND COLLEGIATE HIGH SCHOOL.

THIS IS A REQUIRED REVIEW.

THIS IS WE'VE JUST FINISHED THIS.

THEY ARE REQUIRED TO CERTIFY THEIR ATTENDANCE.

AND WE FOUND SOME SOME ATTENDANCE SHEETS THAT WERE NOT CERTIFIED.

AGAIN, WE'LL REVIEW ALL OF THE ISSUES WITH THE LEADERSHIP THERE.

OH, QUESTION FOR YOU, JUSTIN.

I THOUGHT WE WERE MOVING RICHLAND HIGH SCHOOL TO ANOTHER ENTITY.

WELL, WE DID HAVE CONVERSATIONS WITH WITH ONE OF THE SCHOOL DISTRICTS ABOUT MAKING THAT MOVE.

AND SO THAT THAT THAT MOVE DID NOT WORK OUT.

AND SO WE'VE BEEN MONITORING THE THE ENROLLMENT FOR HIGH SCHOOL.

SO WE CAN KIND OF CONTINUE TO TAKE A LOOK AT, YOU KNOW, IF IT REMAINS IN ITS CURRENT STATE OR WE NEED TO CONSIDER SOMETHING ELSE.

BUT AS OF NOW, IT'S STILL IT'S STILL OUR BABY.

YEAH. AND AGAIN, IT WAS SUCH AN INNOVATIVE THING WHEN WHEN WE DID IT IN 2005, 2006.

AND AS WE'LL HEAR FROM DR.

KIRKSEY LATER TODAY, WE'VE EXPANDED OUR DUAL CREDIT, EARLY COLLEGE, HIGH SCHOOL OPTIONS SO MUCH THAT, YOU KNOW, WE WANT TO CONTINUE TO EVALUATE HOW THIS CHARTER SCHOOL DOES FIT IN.

MOVING TO OUR FOLLOW UPS, WE DID A FOLLOW UP ON CLARA COMPLIANCE.

AND CLARA IS A REQUIREMENT FOR THE POLICE DEPARTMENT TO MONITOR CERTAIN AND REPORT CERTAIN CRIME STATISTICS AND OTHER MATTERS ON AN ANNUAL BASIS. THERE WERE SIX ISSUES FROM THE ORIGINAL AUDIT.

FOUR HAVE BEEN FULLY CORRECTED AND TWO ARE IN PROCESS OF BEING CORRECTED.

POLICE DEPARTMENT PROPERTY ROOM.

THIS FOLLOW UP. ALL OF THE ISSUES THAT WE HAD REPORTED IN THE PRIOR AUDIT HAVE BEEN CORRECTED IN PROFESSIONAL DEVELOPMENT.

THAT FOLLOW UP IS PENDING.

THAT'S STILL IN PROGRESS.

WE'RE WAITING ON SOME ADDITIONAL INFORMATION AND THEN THE SUCCESSION PLANNING FOLLOW UP.

NO ACTION HAS BEEN DONE YET RELATED TO SUCCESSION PLANNING DUE TO SOME OF THE OPERATIONAL REDESIGNS IN HR AND WE'LL CONTINUE TO FOLLOW UP ON THIS LATER IN THE YEAR.

OUR OTHER SERVICES DUTIES AND SPECIAL PROJECTS.

OUR HOTLINE AGAIN.

WE HAD NO INCIDENTS OF FRAUD, WASTE OR ABUSE THAT WERE SUBSTANTIATED.

WE HAD SEVEN REPORTS THAT WE REVIEWED IN THE LAST QUARTER AND OUR POLICY AND PROCEDURE SPECIAL PROJECT.

THIS IS ALSO IN PROGRESS.

WE'RE COMPLETING AN OVERALL LOOK AT OUR POLICIES AND PROCEDURES HOLISTICALLY LOOKING TO IDENTIFY GAPS IN AREAS WHERE WE NEED TO EITHER UPDATE POLICIES OR DEVELOP NEW POLICIES OR PROCEDURES.

WE HAD TWO SPECIAL INVESTIGATIONS AND REVIEWS.

THESE ALLEGATIONS FOR THESE WERE NOT SUBSTANTIATED.

SO THERE WERE NO ISSUES THAT WE FOUND HERE.

AND LASTLY, IN WORKDAY, WE CONTINUE TO BE INVOLVED IN THE IMPLEMENTATION OF THE STUDENT MODEL.

SO LASTLY, OUR AUDIT PLAN FOR FISCAL YEAR.

AT A GLANCE, WE HAVE A FEW ITEMS IN PROGRESS, BUT WE HAVE COMPLETED THE PLAN.

THERE HAVE BEEN SOME ITEMS THAT HAVE BEEN MOVED TO THIS CURRENT YEAR AND WE REPLACED THOSE WITH OTHER ITEMS. SO WE'VE SUBSTANTIALLY COMPLETED THE PLAN FOR FISCAL YEAR 23.

AND THIS IS JUST OUR PLAN OUTLINED BY FUNCTIONAL AREA.

SO THAT IS ALL I HAVE.

[00:25:03]

QUESTIONS. ANY QUESTIONS? I RECALL THAT WE WERE GOING TO EMPLOY A SECRET SHOPPER TYPE PROCESS FOR ENROLLMENT.

THE STUDENT EXPERIENCE EASE OF ACCESSING DIFFERENT TYPES OF DATA, SUCH AS SCHOLARSHIP DATA ALONG WITH TUITION BILLS AND INTEGRATING ALL THAT TOGETHER. WHAT'S THE UPDATE ON THAT AND WHAT HAPPENED? SO WE DID A SECRET SHOPPER TYPE PROCESS INTERNALLY WITH WITH OUR DEPARTMENT USING OUR STAFF.

WE WERE NOT ABLE TO PROCURE AND FUND A SECRET SHOPPER SERVICE EXTERNALLY, BUT WE WE SET UP A PROCESS INTERNALLY WITH A SCRIPT.

WE DID VARIOUS CALLS TO CAMPUSES AND WE ALSO DID A SOME FORUMS AT EACH STUDENT FORUMS AT EACH CAMPUS.

AND WE HAVE REPORTED WE DID FIND SOME ISSUES WITH THE WEBSITE AND THAT BEING CLEAR AND ACCESSIBLE FOR STUDENTS WITH INFORMATION BEING SHARED WITH STUDENTS.

WE HAVE SHARED ALL OF THAT INFORMATION WITH STUDENT SUCCESS IN OUR REPORT.

MAYBE WE'RE GOING TO USE STUDENTS, I THINK BECAUSE SECRET SHOPPERS, AS I RECALL.

BUT THAT DIDN'T HAPPEN, I GUESS.

NO, WE HAD NOT PLANNED TO USE STUDENTS.

WE WERE GOING TO PROCURE AN OUTSIDE SERVICE AND WE WERE NOT ABLE TO.

BUT GOING FORWARD, WHEN WE DO OUR FOLLOW UP, THAT'S ONE OF THE AREAS THAT WE'LL EXPLORE IS IS ACTUALLY UTILIZING.

HOW DID IT WORK THIS THIS YEAR FOR FALL ENROLLMENT? WE HAD A LOT OF BUMPS IN THE ROAD A YEAR AGO, BUT MUCH SMOOTHER.

AND YOU'LL HEAR ABOUT SOME OF THAT TODAY, EVEN IN THE MARKETING PRESENTATION WILL BE SOME SOME DIALOG AND CONVERSATION ABOUT SOME EFFORTS THAT THEY'RE UNDERTAKING TO SURVEY STUDENTS.

WE HAVE AN ANNUAL STUDENT SURVEY THAT WE DO THROUGH STUDENT SUCCESS, BUT THIS ONE IS A MORE FOCUSED ONE TO GET THAT FEEDBACK FROM STUDENTS.

BUT YOU KNOW, SOME OF THE SOME OF THE ISSUES AND CHALLENGES THAT WE HEARD DURING THE ENROLLMENT PERIOD LAST YEAR, WE HAD SMOOTHED OUT AS WE MOVED INTO THE FALL PERIOD, NOT TO SAY WE, YOU KNOW, DON'T HAVE BUMPS AND BRUISES AND ISSUES, BECAUSE THAT DOES CERTAINLY EXIST.

BUT SOME OF THE SAME ISSUES THAT WE WERE HEARING LAST YEAR WE RESOLVED AND WE'LL BE DOING CERTAINLY MORE FOLLOW UP IN THIS AREA.

WE HAVEN'T IMPLEMENTED WORKDAY YET.

YET, HAVE WE? NOT FOR THE STUDENTS.

NOT FOR THE STUDENTS? NO.

I WAS JUST GOING TO MAKE A COMMENT THAT I REGISTERED AS A STUDENT AND ACTUALLY IT WASN'T ABOUT EXPERIENCE, EXCEPT THAT I COULDN'T GET IT TO CALL ME BACK.

BUT EVERYBODY ELSE I WORKED WITH WAS UNBELIEVABLY GOOD, AND I DON'T THINK THEY HAD ANYTHING TO DO WITH THE FACT THAT I AM ON THIS BOARD.

I REALLY DON'T BECAUSE SOME PEOPLE DIDN'T KNOW AND I DIDN'T TELL THEM AND IT WORKED VERY WELL.

I WAS VERY, VERY PLEASED AND I LET THE CHANCELLOR KNOW.

I APPRECIATE THAT. THANK YOU.

YOU ARE OUR SECRET SHOPPER.

YES. RIGHT. AND A STUDENT? YEAH. ANYTHING ELSE? ANY OTHER QUESTIONS? I'M SURE IF I COULD INTERJECT ONE THING.

THIS WAS AND I'M NOT GETTING UP TO DEFEND IT, THEY SHOULD CALL YOU BACK.

THE THE OVERALL OVERVIEW OF THE AUDIT PLAN WAS FOR THE AUDIT COMMITTEE TODAY.

AND IF THERE'S NO OBJECTION FROM THE AUDIT COMMITTEE, WE'LL PUT IT ON THE AGENDA ON A CONSENT AGENDA FOR APPROVAL PER THE GOVERNMENT CODE.

THAT'S BOARD POLICY REQUIRES THAT THE AUDIT COMMITTEE REVIEW, THE ANNUAL AUDIT PLAN AND THEN THE GOVERNMENT CODE REQUIRES THAT THE THAT THE GOVERNING BODY ACTUALLY APPROVE IT.

SO WE'LL PUT IT ON FOR THE OCTOBER MEETING AS A CONSENT ITEM, IF THERE'S NO OBJECTION FROM THE AUDIT COMMITTEE.

SO DO YOU NEED A MOTION FROM THE AUDIT COMMITTEE? I DON'T NEED A FORMAL MOTION. JUST IF YOU WANT TO DO IT BY ACCLAMATION OR OTHERWISE, JUST SO THAT IF WE HAVE THE AUTHORITY THEN TO PROCEED TO PUT IT ON THE AGENDA, WE'LL DO THAT.

DOES AUDIT COMMITTEE AGREE TO PUT IT ON THE AGENDA FOR APPROVAL? ABSOLUTELY. IS THE PLAN COMPLIANT WITH ALL THE STATUTORY REQUIREMENTS? IT IS INDEED. WOULD YOU TELL US OTHERWISE? I WOULD TELL YOU THAT'S MY JOB.

I WILL TELL YOU. AND IN FACT, SHE WOULDN'T HAVE GOTTEN UP HERE LYING.

SO MISS COX WOULD HAVE STOPPED THAT AS WELL.

THANK YOU. GOOD JOB. GOOD JOB.

THANK YOU VERY MUCH. THANK YOU.

THANK YOU. THANKS, LORD. AND WE ARE.

THE AUDIT COMMITTEE MEETING IS ADJOURNED AT 1004 OR 1003.

TWO MINUTES BEFORE OR ONE MINUTE BEFORE.

WE'RE AT 29 MINUTES.

ARE YOU TRYING TO MAKE ME LATE? WHAT'S YOUR POINT? YEAH, THAT LOOKED RIGHT AT ME BECAUSE I MADE THE LINE THAT WAS CHASTISING YOU.

TALKING.

* This transcript was compiled from uncorrected Closed Captioning.