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AUDIT COMMITTEE MEETING

Thursday, April 11th, 2024
9:30 a.m. – KCW – 1st Floor Board Room

AGENDA

NEW BUSINESS

1. Pledge of Allegiance

2. Roll Call

3. Approval of the Agenda for the April 11, 2024 Audit Committee Meeting

4. Public Comment

5. Approval of the Minutes for the February 29, 2024 and March 14, 2024 Audit Committee Meetings

6. HCT – Performance Audit Report - Bid #19-123E Intercom Enhancement

   1. RFP 19-123E
   2. Safe Haven Report

7. Audit Committee Follow-Up from Prior Meetings

   1. Internal Control and Enterprise Risk Management - COSO Frameworks
      1. ERM September 2019
   2. Western HS Debate Club
      1. Compliance with Booster Club Guidelines
      2. Booster Club Guidelines Conflicts with State Law and Board Policy
         1. State Rule 6A-1.0013: Audits of Direct-Support Organizations
         2. F.S. 1001.453: Direct-Support Organization; Use of Property; Board of Directors; Audit
         3. School Board Policy 1.6 Direct-Support Organizations
         4. School Board Policy 5201 Clubs and Organizations
         5. School Board Policy 6205 Clubs and Organizations
   3. General Fund Balance Update
      1. Fund Balance/Interim Financial Statements 1/31/24 and 2/29/24
      2. Special Revenue-American Rescue Plan (ARP) Grant Funds Amendment #1

8. OCA – Internal Funds Audits of Selected Schools

   1. Status Report for all schools
   2. BSC vs School-Based Exceptions Report for all schools
   3. Responsibility for Updating Standard Practice Bulletins

9. OCA – Internal Audit of Behavioral Threat Assessment

   1. BTA Training Program for SY 2023-2024
   2. BTA Monitoring Plan for SY Jul 2023-Dec 2024

10. Proposed Audit Plan FY25 (Provide FY24 Audit Plan)

    1. Risk Assessment Statement of Work – May 9, 2024 Potential Teams Special Meeting

11. Agenda Planning for May 16, 2024 Audit Committee Meeting

12. Audit Committee Member Comments

13. Adjournment

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