FCPS audit flags missing documents in Marshall High student auto‑sales, control lapses at Waples Mills

Britney Hamilton of the Office of Audit and Compliance told the audit committee on June 15 that five business process audits produced 15 findings across four schools and one department, including three high‑risk issues.

The most significant single finding involved Marshall High School’s Student Auto Sales (SAS) program, an on‑site vehicle resale operation. Hamilton said auditors reviewed 10 vehicle folders and found nine were missing required documentation—collectively “over about $24,000” in sampled vehicle value—citing missing CTE instructor signatures on the SASH checklist, missing inspection stickers, absent Kelley Blue Book justifications and missing repair orders. "OAG recommends that all vehicle sales be contingent upon completed vehicle folders, and all the required documents are signed," Hamilton said.

At Waples Mills Elementary, auditors identified two high‑risk findings. Hamilton reported multiple transactions that lacked supporting backup—two checks, about 10 appropriated P‑card purchases, two cash receipts and about 10 non‑appropriated P‑card purchases—totaling a little over $11,000. A separate high finding involved bank reconciliations missing signatures and dates from September 2025 through February 2026 and an outstanding check dating to August 2025 that appeared to be a duplicate payment to a finance assistant. Hamilton said auditors recommended bringing accounts into balance, ensuring independent signatories and clearing outstanding or duplicate checks promptly.

The presentation included several moderate findings across Bryant, Lewis and Marshall schools: bypassed purchasing procedures and contracts executed without required principal signatures (Bryant); an unapproved fundraiser and purchases outside the FOCUS accounting system (Lewis); and SAS pricing sold below Kelley Blue Book value without written justification plus gaps in tracking repair orders and instructor vehicle usage (Marshall). Hamilton told the committee that management has provided responses and that the Office of Audit will follow up.

Committee members pressed staff on timing and whether findings coincided with leadership transitions. Staff said Lewis had a new principal while Bryant’s principal had been in place since 2023. Members asked for a return report focusing on corrective actions; audit staff recommended scheduling audit follow‑up in a few months so the committee can review management remediation and, if appropriate, request demonstrations of new controls.

Next steps noted by auditors included issuing memos to affected schools, coordinating with management on corrective actions, and determining whether additional continuous monitoring or full business process audits are needed for specific locations. The committee did not take additional formal action on these audits at the meeting.