The Savannah-Chatham County Public School System Audit Committee met on April 23, 2026, to review internal audit work, approve audit reports, discuss management actions, and monitor ongoing internal audit activities. The meeting focused on financial controls, stewardship of district resources, and ensuring that district processes comply with established requirements. The meeting was held at 8:00 a.m. in the Jessie Collier DeLoach Board Room at the Whitney Administrative Complex in Savannah.
The committee approved three major audit-related items: an Audit of Travel Practices, the SPLOST Project Expenditures Year Ended June 30, 2025 Report, and an Audit Plan Amendment. The Travel Practices audit received an overall rating of “Satisfactory,” meaning district controls were generally adequate and travel expenditures were generally processed accurately, but auditors identified opportunities to strengthen documentation, monitoring, and cost-efficiency analysis.
The travel audit reviewed 341 transactions covering employee travel, local mileage reimbursement, and board member travel. Auditors found 68 transactions with documentation or compliance deficiencies, representing 20% of the reviewed sample. The audit did not conclude that travel processes were ineffective overall, but it identified areas where stronger oversight could improve transparency and stewardship of public funds.
The committee also reviewed SPLOST project expenditures through June 30, 2025, and an amendment to the district audit plan. These items are part of the district’s broader internal oversight process designed to evaluate financial practices, monitor risks, and support accountability for public resources.
Major Discussion and Action Items
Audit of Travel Practices
The committee reviewed and approved the Internal Audit Department’s Audit of Travel Practices. The audit examined whether district travel requests, approvals, reimbursements, documentation, and reporting complied with district, state, and federal requirements. The audit was conducted as part of the annual audit plan and reviewed travel activity from Fiscal Years 2024, 2025, and 2026 year-to-date.
Auditors reviewed three major travel expenditure categories: employee travel (object code 558000), local mileage reimbursement (558020), and board member travel (558510). The reviewed sample included 206 employee travel transactions, 105 local mileage transactions, and 30 board member travel transactions. Overall, 68 of the 341 reviewed transactions had one or more deficiencies.
The most common issues involved missing supporting documentation, incorrect object coding, late reimbursement submissions, incomplete mileage documentation, and missing evidence showing the business purpose of travel. Board member travel transactions had the highest error rate in the sample, with 15 of 30 reviewed transactions containing documentation deficiencies.
Management agreed to corrective actions, including issuing a superintendent directive reinforcing travel requirements, creating a standardized travel checklist and documentation packet, implementing compliance review procedures, providing targeted training, developing cost-efficiency guidelines, and establishing stronger centralized monitoring of travel expenditures.
SPLOST Project Expenditures Year Ended June 30, 2025 Report
The committee reviewed and approved the SPLOST Project Expenditures Year Ended June 30, 2025 Report. The packet identifies this as a formal audit committee agenda item, but the accessible materials do not provide detailed findings, project lists, expenditure totals, or individual SPLOST project information.
The review demonstrates the committee’s ongoing role in monitoring the use of capital-related funds and ensuring that expenditures receive appropriate oversight.
Audit Plan Amendment
The committee reviewed and approved an amendment to the district’s audit plan. The accessible packet confirms that the amendment was presented by Internal Audit and approved by the committee, but does not provide the specific changes included in the amendment.
Audit plan amendments allow internal audit departments to adjust planned reviews based on changing risks, priorities, available resources, or emerging district needs.
Management Action Report
The committee received the April Management Action Report presented by Leah Underwood. Discussion occurred during the meeting, beginning at the referenced meeting discussion point, regarding management responses and follow-up activities connected to previous audit work.
Management action reports provide a mechanism for tracking whether departments have completed corrective actions identified through audits and whether identified risks are being addressed.
Monthly Internal Audit Monitoring Report
The committee also received the Monthly Internal Audit Monitoring Report. Leah Underwood presented the report, and the packet indicates no additional comments or feedback were offered by committee members or department staff on this item.
The monitoring report supports continued visibility into the district’s audit activity and helps the committee track internal audit operations.
Financial Matters
The most detailed financial issue discussed was district travel spending and oversight. The travel audit reviewed expenditures recorded through the district’s financial system and found that travel represents a significant annual financial commitment.
For Fiscal Years 2024 through 2026 year-to-date, reviewed travel categories included:
- Employee travel: $1,601,307.10 in FY2024, $1,584,360.10 in FY2025, and $676,264.20 through January 2026.
- Local mileage reimbursement: $187,234.96 in FY2024, $211,635.77 in FY2025, and $98,142.45 through February 2026.
- Board member travel: $15,636.53 in FY2024, $18,391.56 in FY2025, and $4,983.39 through February 2026.
Auditors noted that the district does not currently maintain a centralized system to analyze travel expenditures across divisions for cost-saving opportunities. Planned corrective actions include Finance-led oversight, consolidated reporting, and annual districtwide review of travel spending.
The packet does not provide specific dollar amounts for the SPLOST expenditure report or the audit plan amendment.
Policies, Ordinances, Resolutions, and Governance
The meeting did not include new ordinances or policy adoptions. However, the Travel Practices audit identified the need to strengthen implementation of existing travel requirements.
Recommended governance improvements include clearer documentation requirements, stronger approval controls, centralized monitoring, cost-efficiency standards, and improved tracking of travel purpose and outcomes. Management responses assigned responsibility for these improvements primarily to the Superintendent, with Finance serving as the enterprise owner for travel oversight.
The Internal Audit Department presented several reports during the meeting. The most substantive presentation was the Audit of Travel Practices, which evaluated compliance, documentation, financial oversight, and cost management.
Auditors identified strengths, including established travel authorization workflows, Finance reconciliation processes, state reporting procedures, improved use of Employee Self-Service tools, and generally accurate processing of travel expenditures.
The audit also found that improved monitoring could help the district better understand travel trends, evaluate whether travel investments provide measurable benefits, and identify opportunities for savings.
Personnel, Appointments, and Organizational Matters
The meeting included participation from Audit Committee members, Superintendent S. Denise Watts, Ed.D., Internal Audit Department representatives, and district administrators. No personnel actions, appointments, employment agreements, or staffing changes were identified in the accessible packet materials.
Projects, Facilities, Infrastructure, and Operations
The meeting included review of SPLOST project expenditures through June 30, 2025. SPLOST funds generally support district capital needs, but the accessible packet does not provide detailed project descriptions, locations, schedules, or individual expenditures.
The travel audit also addressed operational processes across schools and central office divisions, including travel approval workflows, reimbursement procedures, and financial reporting practices.
No public hearing, community forum, or formal public comment opportunity was identified in the accessible packet materials for this Audit Committee meeting. The meeting was focused on committee oversight, internal audits, and district accountability processes.
- Residents and taxpayers benefit from stronger oversight of district spending and improved transparency regarding how public funds are managed.
- Students and families may benefit indirectly when district resources are managed efficiently and administrative processes are strengthened.
- Employees who travel for district purposes may experience clearer requirements, standardized documentation, and additional training.
- District administrators and departments will be responsible for implementing corrective actions related to travel oversight.
- The community may gain additional confidence from continued review of financial controls, audit findings, and management responses.
The packet directly identifies stewardship of district resources as a key goal and emphasizes improving efficient, effective, and equitable use of funds.
- How will the district measure whether the new travel oversight procedures reduce errors and improve efficiency?
- What specific technology or reporting tools will Finance use to monitor travel spending across departments?
- How will employees and supervisors be trained on updated travel documentation requirements?
- When will the standardized travel checklist and documentation packet be implemented?
- How will the district evaluate whether travel expenses produce measurable benefits for students and district programs?
- What changes resulted from the SPLOST Project Expenditures Year Ended June 30, 2025 review?
- What additional audits or reviews are included in the amended audit plan?
- How will the Audit Committee track completion of corrective actions?
Important Dates, Deadlines, and Next Steps
- April 23, 2026: Audit Committee meeting held and audit items approved.
- June 25, 2026: Next scheduled Audit Committee meeting.
- Within 30 days of the travel audit: Superintendent directive and travel checklist corrective actions targeted for completion.
- July 2026: Finance centralized travel oversight corrective action targeted for completion.
- August 2026: Pre-audit compliance review process for travel submissions targeted for completion.
- December 2026: Cost-efficiency guidelines for travel targeted for completion.
- January 2027: Targeted travel compliance training targeted for completion.
- July 2027: Updated business purpose and expected return documentation process targeted for completion.
Key Takeaways
- The Audit Committee met on April 23, 2026, to review district audit activities and financial oversight matters.
- The committee approved the Audit of Travel Practices, SPLOST Project Expenditures Year Ended June 30, 2025 Report, and Audit Plan Amendment.
- The Travel Practices audit received an overall Satisfactory rating.
- Auditors reviewed 341 travel transactions and identified 68 transactions with documentation or compliance deficiencies.
- Employee travel, mileage reimbursement, and board travel were the three categories reviewed.
- The district identified opportunities to improve centralized travel monitoring and cost-efficiency analysis.
- Management committed to stronger travel documentation, training, reporting, and review processes.
- Finance will take a larger role in enterprise-level travel oversight.
- The committee continues to monitor corrective actions through management reports.
- The next Audit Committee meeting is scheduled for June 25, 2026.
Official Sources
About the Public Body
- Name: Savannah-Chatham County Public School System
- Organization type: school-district
- Government body: school-boards
- Location: Savannah, georgia
- County: Chatham County
- Provider: diligent-community
Keywords
Savannah-Chatham County Public School System, SCCPSS, Audit Committee, April 23 2026, internal audit, travel practices audit, travel expenditures, financial oversight, SPLOST, SPLOST project expenditures, public funds, stewardship, Finance Division, Superintendent, Leah Underwood, management action report, audit plan amendment, compliance, reimbursements, employee travel, mileage reimbursement, board travel, transparency, accountability, district operations, Savannah Georgia
