Loudoun County School Board hears FY27 audit plan naming four audits

The Loudoun County School Board received an informational briefing Aug. 11 on the Fiscal Year 2027 Audit Plan for the Office of the Auditor General, which the board’s Audit Committee approved Aug. 5. Anne Donohue (Vice Chair; Board member, At-Large; chair of the Audit Committee) said the plan was before the board for awareness only and that no vote was requested. Ahmad Woods (Auditor General) said the four engagements were selected from a broader audit universe of 38 potential topics and reflect current staffing levels in his office. ^{3:35:34 3:37:14}

Woods said the first audit will evaluate reporting and retaliation oversight, including reporting channels and how reported concerns are reviewed. The second will examine information-sharing protocols between Loudoun County Public Schools (LCPS), the Leesburg Police Department and the Loudoun County Sheriff’s Office. The third will assess cybersecurity and incident response controls, and the fourth will evaluate federal grant compliance, including reporting obligations and grant closeout. ^3:38:32

Donohue said Woods had recommended four to six topics as realistic for a year and that the committee asked him to report back in September or October on whether his office has capacity for more. She said two topics she would like added are student discipline practices and equity, and cross-school student safety information sharing. Woods said the plan is a living document that committee meetings can update. ^{3:42:01 3:57:56}

Kari LaBell (Board member, Catoctin District) asked whether LCPS is permitted to send or receive certain student information when students move between divisions. Woods said he was not certain what information may follow a student and that answering that question would be an aim of an audit. ^3:45:53

Lauren Shernoff (Board member, Leesburg District) said Policy 2310 assigns approval of the audit plan to the Audit Committee while Policy 3410 assigns it to the full board, and suggested policy cleanup. She also asked how a federal grant compliance audit would differ from existing federal audits. Woods said his office reviews internal controls over grant practices, a second layer intended to prevent findings. ^{3:45:53 3:48:49}

Superintendent Aaron Spence said federal grant auditing is annual and covers compliance and documentation, citing a Virginia Department of Education monitoring process tied to Title VI-B. He said third parties already audit the division’s cybersecurity practices and asked to meet with the committee in advance about scope. ^3:49:22

Natalie Allen (Chief Communications and Community Engagement Officer) said the two policies appear to conflict on their face and could be harmonized as a delegation of approval authority to the committee. Rae H. Mitchell (Chief of Schools) said comprehensive records transfer automatically within LCPS, while records from outside divisions depend on what the sending division provides. Amy Riccardi (Board member, Sterling District) said the four topics are a starting point and scopes may narrow or expand as Woods builds a work plan for committee review. ^{3:52:48 3:55:05 3:56:35}