Over the past several days, many of you have read or heard about the Tennessee Comptroller's Final Forensic Audit Report and the public discussions surrounding it. I wanted to take a moment to speak directly to our school community about what the report means, where we go from here, and our continued commitment to serving our students and community.

First, I want to thank our employees, families, and community partners for your professionalism, patience, and continued commitment to our students. While public attention has focused on the audit, our teachers have continued preparing classrooms, our principals have been planning for student success, our support staff have continued serving our schools, and our families have remained focused on what matters most: our students.

The audit is a significant review of District operations spanning multiple fiscal years, primarily examining operations from July 2021 through June 2024. During that three-year period, Memphis-Shelby County Schools operated with annual budgets ranging from approximately $1.9 billion to $2.2 billion, representing nearly $6 billion in public resources across the period reviewed. As the largest public schools district in Tennessee, the report reflects a review of operations over that entire period, not a single budget year or a single point in time.

It is important to understand what this report represents. Formal audit findings identify instances where auditors determine an organization did not comply with applicable laws, policies, or required processes. This report did not contain formal audit findings and instead presented observations and recommendations for strengthening operations, governance, and internal controls.

The report also identifies instances of potential waste and fraud that warrant careful review and appropriate action. Every dollar entrusted to Memphis-Shelby County Schools matters, and we take those matters seriously. At the same time, it is important to recognize that the amounts identified represent approximately 2% of the nearly $6 billion in public resources reviewed over the three-year audit period. Providing that context does not diminish the importance of any concern raised. Rather, it reflects the overall scope of the audit while reinforcing our commitment to responsible stewardship of taxpayer resources and continuous improvement.

We believe independent oversight plays an important role in strengthening public institutions, and we appreciated the opportunity to support the audit process through documents, interviews, and ongoing cooperation.

During the District's leadership transition in 2025, we undertook a comprehensive review of internal controls, operational practices, and organizational systems. Strengthening accountability, increasing transparency, and improving organizational effectiveness became immediate priorities of the current administration.

The report also reflects that many of the matters discussed were not uncovered by the forensic audit itself. Rather, they had already been identified by the District through its own internal auditing processes and were addressed during the review period. Those actions included referrals to federal law enforcement, litigation to recover public funds where appropriate, personnel actions, contract terminations, and other corrective measures. While no organization's systems are perfect, this demonstrates that our internal auditing processes were functioning effectively by identifying concerns, initiating corrective action, and holding individuals and entities accountable.

By the time the interim audit report was released, many of its observations aligned with work the District had already initiated or completed as part of our broader effort to strengthen governance, accountability, and operational effectiveness. As we continue reviewing the final report in detail, one thing is clear: every organization, including ours, has opportunities to improve. 

We will acknowledge where improvements are needed, build upon the progress already made, and remain transparent with our community as we continue moving this District forward. Our commitment to continuous improvement did not begin with this audit, nor will it end with it. Over the past year, we have not waited for the completion of this audit to strengthen our District. Some of that work includes:

·      District Transformation and Accountability Updates: Allowing families, employees, and taxpayers to track our progress and follow the actions underway to strengthen our District. [View the District’s Commitment Plan Here]

·      Operational Modernization & Excellence Plan: Advancing a districtwide strategy to strengthen internal controls, modernize operations, enhance procurement and payroll oversight, improve digital systems, and reinforce compliance and accountability across the organization. [View Plan Here]

·      Enhanced Competitive Procurement Process: Increasing transparency, consistency, and accountability through improvements to our Request for Proposals process, including a public overview of the process. [Watch Video Here]

·      District Facilities Roadmap: Establishing the District's first long-term strategic plan to prioritize facility investments, strengthen planning, and improve stewardship of taxpayer resources. [View Progress Updates Here]

·      Academic Plan:  Advancing student achievement through our Pathways to Greatness framework and the Five A's by strengthening teaching and learning, expanding student supports, and investing in early literacy, educator development, intervention services, dyslexia supports, and college and career readiness. 

These efforts reflect our commitment to continuous improvement. Stronger systems create stronger opportunities and better outcomes for the students we serve. That commitment is reflected not only in the work underway across our organization, but also in the results our students and schools continue to achieve.

Memphis-Shelby County Schools has earned TVAAS Level 5, the state's highest measure of academic growth, for four consecutive years, while districtwide literacy has also earned a Level 5 for four consecutive years. Our Ready Graduate rate has more than doubled over the past four years; 68 schools now earn an A or B, and 67% of our schools now earn a C or higher. Most recently, our 2026 preliminary TCAP results showed districtwide gains in English Language Arts, Math, and Social Studies.

I remain confident in the future of Memphis-Shelby County Schools because I have seen firsthand the dedication of our educators, employees, families, and students. Their resilience, talent, and commitment inspire me every day.

At the heart of every improvement we make are the students we serve.

Memphis-Shelby County Schools proudly serves students from every neighborhood and every walk of life. Many of our children face challenges beyond the classroom, including poverty, housing instability, and food insecurity. Those circumstances do not define them. Their potential does. Our responsibility is to ensure every child has the opportunities, support, and high-quality instruction needed to realize that potential. Every improvement we make is driven by one purpose: creating greater opportunities for the students we serve.

As we prepare to welcome students back for another school year, our focus remains where it belongs: preparing every school for success, supporting our educators, providing safe and welcoming learning environments, strengthening accountability, and accelerating student achievement.

Thank you for your continued partnership, your trust, and your unwavering commitment to our students. Together, we will continue strengthening Memphis-Shelby County Schools by building stronger systems, increasing accountability, and creating greater opportunities for every child we serve.

An audit can evaluate our systems. It cannot measure the heart of this District. That is found in our educators, our employees, our families, and, most importantly, our students.

That is how Greatness Grows Here.

Dr. Roderick F. Richmond 

Superintendent 

Memphis-Shelby County Schools 

For additional context about the Final Forensic Audit Report, including key audit terms and frequently asked questions, I encourage you to review the accompanying FAQ [View Here], and the updates on our District Transformation & Accountability Updates webpage [View Here]