Gibson has served as the internal auditor for the Killeen ISD Board of Trustees since 2014. Similar to the arrangement with FBISD described above, Gibson reports to the Board Audit Committee (BAC) and conducts a wide range of departmental and program audits. The overall goal of the program is continuous improvement. Below are examples of internal audits conducted by Gibson for KISD.
Student Information Systems and Public Education Information Management Systems Audit
Gibson conducted an audit of Killeen Independent School District’s (KISD) student information system and state data submission functions, which included an assessment the existence and adequacy of controls, processes and procedures in place within the student information system and the Public Education Information Management System (PEIMS) functions. The audit also validated that the data generated by both functions are accurate and compliant with state standards. The audit team reviewed documents, and conducted process mapping sessions, interviews, focus groups, and campus visits. The audit resulted in 16 recommendations which addressed organizational misalignments, insufficiency of training, lack of automation of key processes, and lack of controls. Due to the potential impact of state funding, a comprehensive compliance analysis in “attendance taking” was conducted. The results of this analysis highlighted those schools that KISD should closely monitor and support to improve compliance with attendance reporting requirements. The recommendations resulting from this audit helped to ensure that KISD operates efficiently and mitigates financial risk due to a lack of compliance in managing student data.
Budget and Key Performance Indicator Dashboard
KISD board members were looking for an easy and dynamic way to access expenditure and staffing information during their budget discussions and approval processes without burdening the district staff with multiple requests for data and reports. Gibson developed a series of dashboards for budget analysis and key performance indicator monitoring for the KISD board members, giving them insight into the district’s planned spending and staffing. The budget analyses dashboards included analysis of the district’s global, functional, school, and administrative areas. The dashboards not only provide multi-year trend analysis for spending and staffing, but also have the capability of drilling down to the lowest available data points for in-depth analysis.
In 2019, KISD’s enrollment had been increasing annually and bus ridership had steadily outpaced enrollment growth over a five year period. To address this challenge, Gibson conducted an audit of the District’s transportation department to improve the efficiency and effectiveness of transportation services and to ensure compliance with all local, state, and federal laws. The scope of the audit included an evaluation of policies and procedures, staff and administrator certifications and qualifications, route and fuel efficiency, fleet tracking and maintenance, and budget and resource management. Gibson conducted its audit through interviews, site observations, bus ride-alongs, surveys, and district and state-level data analysis. Recommendations were made to the school board that led to improvements in compliance, organizational management and structure, operating efficiencies, and fleet management.