Houston Independent School District Audit Committee Minutes
The committee reviewed the status of the internal audit plan, including the delivery of five completed audit projects and the upcoming risk assessment for the next fiscal year. Updates were provided on follow-up testing of previous audit observations, noting that several remain open and are pending validation. The committee reviewed draft reports on the ProCard program and contract administration, identifying high-risk areas in transaction limits and merchant codes, as well as moderate-risk areas in invoice payment timeliness and contract documentation. Additionally, the committee discussed the implementation timeline for the new Oracle information management system and held confidential sessions regarding IT and internal audit project updates.