Audit Team Committee elects Michelle Goodwin‑Caloway as chair, approves 2026–27 audit plan

The Audit Team Committee elected Michelle Goodwin‑Caloway as committee chair and approved a recommended annual audit plan to be forwarded to the Board of Trustees for fiscal year 2026–27.

The committee convened with a brief procedural discussion about the order of business before members moved to elect a chair. A motion to elect Michelle Goodwin‑Caloway carried on a voice vote; the transcript records the motion as moved and seconded and the presiding member announcing the result.

After electing a chair, the committee approved the minutes from its Feb. 25, 2025 meeting without revision. The motion to approve the minutes was moved by Mr. Cochran and seconded by Ms. Brett and passed by voice vote.

Agenda item 3.01 introduced the 2026–27 annual audit plan, described in the meeting as the plan the committee will recommend to the Board of Trustees in April and intended to be effective for the fiscal year beginning July 1 and ending June 30. A member asked whether the plan could be changed later; the presiding member stated, "We can adjust this plan at any time." The record also notes a clarification that the 2025 external auditor plan will be used for 2026–27.

A motion to accept the recommended audit plan as presented was made and seconded; the committee approved the motion by voice vote. The transcript does not record individual vote tallies, only the voice vote result.

The meeting concluded with a motion to adjourn, moved by Mr. Sailors and seconded by Mr. Cochran; the committee adjourned at 12:40. The approved audit plan will be presented to the full Board of Trustees for final approval.

Votes at a glance

• Election of chair — Motion to elect Michelle Goodwin‑Caloway as committee chair; moved (recorded) by Mr. Sailors, seconded by Ms. Brett; outcome: approved by voice vote (tally not specified).

• Approval of minutes — Motion to approve minutes of Feb. 25, 2025; moved by Mr. Cochran, seconded by Ms. Brett; outcome: approved by voice vote (tally not specified).

• Annual audit plan (2026–27) — Motion to accept the recommended audit plan as presented; moved (recorded) by Mr. Sailors, seconded by Ms. Brett; outcome: approved by voice vote (tally not specified). The committee noted the 2025 external auditor plan will carry forward and that the audit plan can be amended later.

• Adjournment — Motion to adjourn; moved by Mr. Sailors, seconded by Mr. Cochran; outcome: approved. Meeting ended at 12:40.