3 Final District Audit Report Action Items

This is the third and final installment in our series supporting Fund members through the district audit report (DAR) process. This article focuses on the final three steps that districts should complete:

• Update your Emergency Operations Plan (EOP).
• Report your results to your Board of Trustees.
• Submit your audit to the Texas School Safety Center (TxSSC).

In the current audit cycle (Sept. 1, 2023–Aug. 31, 2026), districts must complete their audit by Aug. 31, 2026 and submit their report no later than Sept. 15, 2026.

A Quick Look Back

In the first two installments, we reviewed spring and summer action items to keep your audit on track:

• Spring priorities included climate surveys and intruder assessments.
• Summer is a good time to complete facility assessments to minimize disruption to instruction.
• Your safety and security committee should meet regularly and at least once before the start of school.

3 Final Action Items

Submitting your audit on time supports statewide school safety efforts and ensures compliance with state law. Here’s how to finish strong.

1. Update Your Emergency Operations Plan (EOP)

You are not required to submit your full EOP as part of the DAR, but your audit findings should inform EOP updates. The audit process often reveals operational or staffing changes that must be reflected in your plan.

Common examples include:

• Changes to safety and security team membership
• Updated titles or lines of succession
• Modifications to access control or visitor management procedures
• Adjustments to communication or reunification protocols

Use TxSSC maintenance guidance and internal review processes to ensure your EOP reflects actual campus operations—not outdated templates.

2. Report Results to Your Board

Districts must consolidate audit results and present them to the Board of Trustees. The audit cycle ends August 31, so plan to present results before that date or as soon as practical following completion.

Districts may choose the presentation format that best fits their size and governance style. Smaller districts may share campus-level detail, while larger districts may provide executive summaries. The TxSSC reporting tool allows districts to print their submission for board review.

Because audit findings may contain sensitive security information, Policy BEC (Legal) and Texas Government Code §551.076 allow deliberation about security audits and devices in closed session. Maintain documentation showing when audit results were presented to the board.

3. Submit Your Audit to the TxSSC

Before submission, your safety and security committee should review the audit for accuracy and completeness. Submit results using the TxSSC reporting link and access code emailed to your superintendent.

Plan internal timelines so all components are finalized by August 31 and submitted no later than September 15.

Additional Reminder: TEA Sentinel Reporting

Districts should confirm access and procedures for TEA’s Sentinel system, the agency’s platform for collecting and managing school safety and security reporting.

What’s Next?

Submitting your audit is not the end of the process. Strong safety programs require continuous improvement.

• Address gaps or improvement opportunities identified during your audit.
• Integrate audit findings into year-round safety planning and budgeting.
• Maintain active safety and security committee engagement between audit cycles.

The three-year audit cycle encourages long-term planning. Working steadily on audit components throughout the cycle helps districts avoid last-minute compliance pressure and supports a culture of sustained safety.

Final Audit Completion Checklist

• Review and update the Emergency Operations Plan.
• Verify safety team membership and succession roles.
• Prepare and schedule the board presentation.
• Document board review of audit results.
• Conduct final safety committee review.
• Confirm receipt of TxSSC reporting credentials.
• Submit the audit before September 15.
• Verify TEA Sentinel access and procedures.

Fund members who need additional audit support can contact Andy Michael, TASB school safety and security consultant, at andy.michael@tasb.org.

Editor's note: This article was originally published in July 2023. It has been updated for accuracy and comprehensiveness.