e good morning I think we'll go ahead and start the meeting uh welcome and thank you all for coming and Joyce if you'd start out with a roll call please Dave Tally here Tammy McDonald Alyssa Devon she said she wasn't gonna make it um Michael Dixon here Mark bmaster Kathleen wiel also said she couldn't make it LeAndre LeAndre camel we have Cora great now we'll do uh introduction starting with Patty down at the end good morning Patricia Morales from the office of general counsel Heather Frederick Chief Financial Officer Susie K with the office of Inspector General nich in oig office Randy love with the inspector General's office Dave t a committee and Heather I didn't recognize you with your hear up looks nice Teresa Michael Inspector General Carrie High Council to Inspector General Joyce Edison inspector General's office Christina Daniels inspector General's office Michael Dixon audit committee LeAndre camel audit committee mark p Master audit committee Shantel noes RSM okay thank you very much oh I'm sorry Bob you are so quiet okay now thank you all very much all right let's take a approval of the agenda are there any additions or deletions to the agenda none if not I'll accept a motion to approve the agenda I'll make a motion to approve second all in favor I all opposed passed unanimously approval of the minutes uh review first the uh minutes from April of this year April 12th take a look at that and after you've had a chance to review that I'll accept a motion to approve m Mr chair you want us you want to do them separately yes okay first we have a motion Andre makes a motion second discussion all in favor I I all opposed passes 4 z uh also the review the minutes of the November 17 2023 minutes and I'll after you've had a chance review those I'll accept a motion to approve the under makes a motion second discussion all in favor all opposed pass 4 Z okay public comments hearing none we'll go to the Inspector General update Terry okay um we're going to do an update on the the pending legislation that I spoke about at our last meeting and this will kind of give the overview of what some of the audit committee members asked for go to the next page okay this is the overview of the legislation just the pages that are most um applicable uh the first I think 15 16 Pages were dealing strictly with the commission on ethics and this is the language for batim for you that you can include for your record I highlighted the areas that are of most of interest and if you look at the PowerPoint slide if you could Advance yeah there you go this is the highlights I think basically will give you the overview um first of all the pending legislation is still enrolled and engrossed it has not been sent to the governor for Signature um I apparently there's no timeline of when it's supposed to go to the governor but it just has to go uh all the lobbyists everybody says that this is a republican-backed um legislation there's no reason to believe that it won't be signed by the governor so we're going forward as far as we can go to make sure that we're ready when this happens um first of all it only applies to to non-criminal complaints having to do with ethics investigations uh one of the biggest issues is that it now requires a written signed under oath from the complainant previously anybody committ make a complaint we vetted all complaints naturally and we didn't just go on Wild Goose chases or witch hunts or anything but now we have to have a written signed under oath complaint and the complaint has to be based on personal knowledge or information other than hearsay now the hearsay standards that are for you know court is very different than what could be generally conceived by hearsay for most people um now granted this will alleviate those issues where somebody thinks or believes or there's been a rumor but again we always vetted those anyways um but now you have to have actual knowledge of it the biggest issue that I believe is going to be problematic for my office is that we can no longer initiate complaints or investigations uh on on you know so if we read an article from the Palm Beach post that says that there's ongoing fraud occurring at the Palm breach School District I can't start it a board member is approached by somebody who doesn't want to come forward and says we've got a problem out at the school I can't start um so I have a feeling that you know we'll try to work our best the main thing is if there's any even small inkling that it could be a criminal complaint even slightly I'm referring it to school police um I'm just going to add abundance of caution because the last thing I want is some child to be in danger based on somebody not wanting to come forward and give a sworn affidavit uh the code of ethics policy has to be revised and they have to add standards that are include recovery for attorneys fees costs related to the complaint now the code of ethics policy is not housed in my office so this is um HR is in charge of the code of ethics policy policy so I've reached out to the head of HR and you know let them know that if this legislation is signed the code of ethics policy as it stands the way this new legislation is void so they we've they've got some work to do on getting that and I also want to work to make sure that all of our policies which are based off of the code of ethics policy including the cares manual is not in conflict with what they use all right next page right this is the the process map that the audit committee asked for explaining how we will vet the report a reports made to an independent hotline or to the IG automatically enter it into car's database the complaint is is Criminal and going from left to right if it's any type of criminal we immediately refer it to law enforcement and or DCF depending on what it is if the complainant is anonymous but they do have contact information we'll reach out to them and try to obtain an affidavit um if the and if they we don't have the information or contact information or the person fails to respond to give us the the written affidavit we're just going to close the matter we may inform the if we have enough information to inform management of what the complaint was we'll let them know that the complaints been filed we cannot investigate this but this is something that you need to put on your radar um if we are able to get an affidavit we will then look at the affidavit and assess it to ensure that it's legally sufficient to proceed which is you know that they have direct personal knowledge again if there's no direct or personal knowledge we'll let management know that this is a complaint that was made that's why I don't want to give up the hotline I think the hotline it you know first of all this legislation may be appeal repealed at some time so I don't want to give up that that Avenue of gaining that information from people um if it is legally sufficient to proceed then we go forward with our normal cares process and sending it out um this will also affect whistleblower complaints although most whistleblower complaints when they request whistleblower status we always do the formal whistleblower um vetting process but if they don't have direct personal knowledge of this allegation again we can end up just noting it for the records all right next yes um what if it goes down to the pl and you obtain anid and you find out there is Criminal action involved we immediately send it to school police or to is is that on here um no I I I can add too much it's a little too much to put on here it it it was adding on yeah there was yeah but I got it whenever we're doing an investigation or anything because of um a garity issue if soon as we realize that there could be a criminal we automatically stop and send it over thank you yeah any other questions on the process all right so next steps we're going to continue to monitor the bill I checked this morning it's still sitting with the legislature uh we're reviewing all of our internal policies and procedures um code ethics policy is assigned to HR and I'm willing to work with HR as much as possible anything I can do to help them out because this is going to be a big undertaking to change especially with the process of recovering attorney's costs and fees that's something that you know we've never had to deal with before um the man to my left here is going to start doing some training on hearsay because one of the again one of the issues that we're going to run into is that investigators are very used to when they're doing an investigation if they run across a new complaint or a new issue you know they come back talk to and we go forward with it well now they may be something may CRI cost the issue but we don't have enough based on this new legislation to continue down that Avenue so we're going to have a lot of stopping and starting and a lot of relearning um last is that we had two um intake coordinators um we have Christina who has done herculan effort we last year how many complaints did we process Oscar last year 6 and this year we have over a thousand that we processed 13 10:30 10:30 yeah so they've done an absolute herculan effort but now every one of those complaints are going to have to have a sworn affidavit written so the vacant position that that we have currently we've upgraded it and thank you to Heather and uh the the superintendent and the board support in doing that because basically that intake coordinator is going to be an investigator who's going to have to go out and be able to do whistleblower determinations um be able to take statements and almost do a mini preliminary before we can bring it to cares and disperse it out so um that job description will be going to the board in June um I have no doubt that that it'll be passed uh but we're we're ready and we're going to continue to look at the policies and make sure that October 1 it's going to be as smooth as possible I have another question um this new position that's being created they're going to receive the 1,30 or whatever you just said 1300 or whatever 130 they're going to handle that 130 and then they're going to pursue it to see no no they what they're going to do is they're going to have to reach out to that individual and obtain a written affidavit from them job right that's their job okay thank you so they have to be very versed in interviewing making sure they're covering everything um it's going to it's going to slow up the process a little bit but I got faith that that my team will be able to handle it thank you any other questions all right we will turn this over I have one last question M I'm sorry I'm sorry the the item on our agenda for uh I think it's the uh baseball program is that an example of what will be changing possibly it you know it it it could if this was an audit now I can start an audit on anything I could start an audit on an anonymous complaint which may be what some of these things do end up we may start an audit and then based on the audit and the information we may have firsthand knowledge documentation and then it goes to an investigation so this new legislation only affects investigations not audits not reviews not Inspections just investigations now I don't know what the what they're defining as an investigation yeah I was going to ask you what's the difference you can you know you ask ask five IG and give five different answers what if somebody says something to you that pequs your interest that wow something's happening I'm going to audit it yeah so you move forward anyway and you bypass this right okay yeah you know if it's something that you know or we can do a review or an inquiry okay thank you yeah so there are avenues that we can work around this um you know again there's no definitions for this legislation but it's still have to be if you initiate and audit a review would have for the Inspector General I'm not quite sure you know what the uh the exact rules are but for a lot of audits like it's not stated in the in the the audit procedures that you're actively looking for fraud right you wouldn't you can't add I don't think you can add procedures to the audit right to kind of go around this thing no it still have to fall under the regular audits standards yes yes so we would and and we can do inquiries we can do reviews so if something comes in you know we can start an inquiry or review um and I don't know exactly you know we'll probably tackle the investigators to do those they won't be under our CFA standards this is a whole lot of of juggling um based on legislation that just doesn't give give me a whole lot of information but you have a work around we're going to work around everything we possibly can but still follow the statutes let's make that perfect here thank you yeah thank you it it sounds like you might need to create some rules internally on how you differentiate on between how you handle we are yeah yes and that that's it's clear yes we are and we have and I've identified the policies and that because we have quite a we have the broad policy we have the IG policy we have the Whistleblower policy we have the car's manual all of which and then we have our internal procedures that are done through the accreditation for the commission for law enforcement that we've are accredited through we have those procedures so all these things are going to be affected by this and we will get a procedure in place and we're working on that right now on adapting but again this also the main impact is the the code of ethics because once this legis comes through if our code of ethics policy isn't revised that code of ethics policy is null and void and a lot of our investigations are based on Code of Ethics violations um but we're not going to sck our head in the sand and and you know hope that nobody calls us on this we're going to be ready and we'll do our best to make sure that we're following both our procedures and the statute thanks for the road map I appreciate it yes has has there has there been any discussion on if this does pass if if this law might even be challenged where it might be you know it it might violate you know whistleblower statutes or something like that do you know if that's in the in the works if it it if it does pass there there has been um the different times that I followed this um I think the speaker of the house had had spoken about it and a lot of their talk is talking about Commission on ethics local Commission on ethics I don't think anybody has really understood that the way that they Define local you know uh what are they local political committees yeah committees and everything it affects the IG and it also affects the county IG so I don't think they really understood that the way they did the definition how broad this is so I think it's going to catch them off guard yeah I just wonder because there's all kinds of rules with whistleblowers and I'm not sure if this if this kind of is violating whatever those rules are it's it's it's I guess it's for the the legal system to figure out and and and and and the speaker did mention that you know because there was a lot of concerns that we're taking a step back from you know having strong ethics transparency and now this is weakening that and I believe his response was then if it it's it's weakening then we'll revisit it there'll be challenges and we'll change it but in the meantime do you know what kind of support it has it has the Republican Party Support both in the Senate and the house yes full it was a it was a partisan vote right okay the one of the things that was unusual with this is that it went through all the Committees but this the language that we're discussing was not brought forward to any of the Committees it was done on the floor so it kind of caught everybody off guard yeah so at the last stop it was brought to the senate floor as a last minute Amendment it was approved on party lines and then the house engrossed it and so here we are so but did not go through the Committees that's interesting so that was one of the things that you didn't have a lot of the people bringing up well this is going to affect this now this is going to affect this because originally it was solely focused on the Florida Commission on ethics their timelines their guidelines and that's what everybody was thinking at the last minute they brought in this local element okay for the record I want to acknowledge our vice chair Tammy McDonald has joined us and also uh School Board member Frank Barbieri has joined us uh virtually okay go ahead Terry uh item five internal funds audit that will be Nicole Nicole okay good morning every okay good morning everyone uh my name is Nicole today we will go over the results of the fiscal year 2023 internal funds audit first I want to celebrate the Auditors who did an amazing job of getting all the schools completed this year we were short-handed to Auditors soon after beginning the audit in late August of 2023 and although we have recruited two new Auditors they didn't join our team until two to three months before we finished the field work in March the majority of the 175 School were completed by four Auditors in addition to training the new staff and that's a lot of effort given to 175 schools 175 schools I for annual audit of the school's internal funds is mandated by the state administrative C and has specific requirements including that we must present this assigned reports to the school board and include comments about financial management and non compliance that we notice while our team is at the school this also include any failures that do not compile with fraud statutes and those that do not compile with Schoolboard policies that is not only a financial audit but it's also one of compliance so here is the background of what are internal funds this is money collected and spent within a school for school activities this is considered non-budgeted funds these are items like f trips Athletics fundraising after school programs and any money collected at school sites each school has a cheatbook with multiple accounts managed by the school treasure track to each activity including input and output of money this is the money used to finance activities that are not otherwise funded through the general budget during the school year 2023 we had 175 schools which is one more Elementary School than 2022 there was a total revenue of$ 57.9 million and a dispersement of 57.3 million that is down 2.8 million in revenue and up 300,000 in dispersement from the prior year the overall fund balance of all schools was up slightly totaling 24.7 million this is historical information that we present every year showing the number of schools versus the collective funds each year District y when the school took when the office took over the function of auditing intern funds despite all the ups and downs our staff size in this office has remained pretty much consistent over the time period this is the average school balance broken up by region and level for example middle schools and high school and is presented each year as general information the number of school with no non-c comprehens decreased an overall conclusion and finding increased there was an increase in the number of transactions as activities returned to normal postco this could be why there is a rise in the number of finding as transaction increased here are the highlights this this year we had a total of 36 schools that had no reportable findings of those 36 schools three schools had five years in a row of no findings two schools with four years of no findings three schools with three years no findings and six schools were two years B to bed this does not mean that there is absolutely no problem at the school it just means that there is Maybe be a minor or insignificant issue however we discuss every situation that we do see with the principle and the treasure while we're at those schools the overall conclusion fors into three major areas and we will talk about each dispersements money Collections and leasing of school facilities beginning with dispersements there was a total of 57.3 million spent through internal funds via checks and Auditors passed 2,847 checks totaling n 9.3 million or 16% of checks written to outside vendors our sample of dispersements excluded voice checks as well as checks written from school to the district the schools also spent 14.9 million through par car purchases and Auditors tested 3,093 peard transactions totaling $1.6 million which is 11% of total P car usage we look at the documentation for competents to make sure that it gave enough detail to explain what the purpose purpose and purchase was full at 33 schools we had no supporting documentation of the purchase such as invoices or pay receipts for payment through school checks 67 schools had insufficient documentations such as vendors account statements or packing list without details of the purchase I wanted to point out that this is not the specific number of transaction but rather than the number of schools where we saw this occur we also chck to ensure that transactions were authorized properly for example any purchases of ,000 or more need a pre-signed purchase order by the principal the purpose of this requirements was to inform the principle of a potentially l large purchase and to verify that sufficient funding was available before committing to the purchase at 56 schools we encountered purchases over $1,000 in which there was not a pre-signed purchase order for the expenditure we also came across 17 schools that issue the school checks without a signed check requisition next a part of the consultant agreement is to make sure the background screening requirements have been vertified before the vendors comes to school sites while school students are present at 29 schools where vendors performed services on campuses the consultant agreement was not obtained and signed by the consultant and the principal moving on to revenue collections in fiscal year 2023 the district had a total revenue of 57.9 million and we look at 4,673 money Collective reports totaling $1.8 million in deposits regarding monies not being timely deposited State rule requires that from the time the staff member collected money at the school it is supposed to be in the bank within five working days the district also requires staff members to deposit all Collective funds into the drop save on the same day of the collection by the end of the Working Day those were the two areas we examed at 22 Schools staff had delays ranging from 1 to 36 working days in depositing money to the drop save at 16 schools the treasurer recorded collections into the accounting system for band deposits within an average delay of nine days this is significantly done from the prior year and improvements in this areas at the end of the school year staff members are required to submit the yellow copy of the money collected report along with the computer generated official receipts to a staff member other than the treasur for future reference end of year checkout forms are prepared by the school administration providing instructions on who to submit the money collector reports to at six schools staff members were given incorrect directions to submit the money collector reports and receipts to the School treasurer or directions regarding submission were omitted allog together at 15 schools fundraising sponsors did not turn in their money collector reports and receipts at the end of the year so there is no assurance that the staff verified the accuracy of the deposit recorded by the School treasurer we look at the prenumbered documents which includeed drop safe locks School checks classroom receip books and any financial statements that are prenumbered and used for collecting or recording money the district created a document custodian position that is assigned by the principal and their responsibility is to to maintain the inventory and controls of this pre-numbered documents so we look at the procedures to make sure this control was occurring at 52 schools no inventory was performed on some prenumbered documents in most cases this happened because staff only completed the drop safe law and didn't realize they still had to track the school ch checks and classroom receipts in addition some schools have pre-numbered tickets for events like school dances and the school did not do periodic inventory for those we make sure to point this out to the school when encounter and this was correct as we go we also look at fundraising activities for compliance with school board policy and District procedures non compres was found in the following four category on the screen first insufficient or lack of documentation regarding product for resale for example like yearbook or t-shirts at 31 schools sales item inventory report were either missing or not used this document is necessary to give the principal assurance that all the money that should be collected has been collected it's a way for the school to reconcile The Collection to what they actually got the deposit from at 28 schools the sales item inventory report was found to be incomplete we also look at authorizations fundraisers must receive pre-authorization from the principal before they can start which include approval of for purchasing or selling activities at 15 schools fundraising application were missing in addition another ex schools started the fundraising activities before getting approval from the principal at the conclusion of the sales schools are required to present the sales item inventory report to the principal for approval this report allows the principal to identify any excessive given away or lost item and their respective reason as well as the remaining inventory in stock at 23 schools the sales item inventory report was not revealed it or signed off by the principal the district mandates an annual online training for all activity sponsors who are planning to hold a fundraiser this e-learning course helps the sponsors stay up to dat on any changes to the procedures and 19 schools the sponsors did not complete the required training in this last session we also aimed to verify the accuracy of the reported revenue and confirmed it agreed with the estimate provided by the sales item inventory report at 13 schools we find instance of Revenue shortages this happened because of incorrect inventory recording at the beginning or end of the fundraiser we also found situation at eight schools where the revenue was recorded in the primary activity accounts instead of a separate account what we call a decimalized account and the money became commingle with other activities which make it difficult to determine if everything was collected moving to the leasing of school facilities every school has the opportunity to lease out space within their facility there is a districtwide fee schedule that is approved each year we looked at leasing at the schools when they had this activities and at 36 schools we encountered where the lease agreement was not proper design such as the manual signature of the leases and Witnesses were missing these are legal documents that need to be signed and retained at the school level the district also has a rule that payments must be received at least 48 hours in advance and at TW at 27 schools we found that the payment was delayed this usually occurred on long-term leases like when a church comes in each weeks where they pay monthly so it can be hard for the le e to keep current with payments after school programming it's a fee based program offered by 94 elementary schools throughout our district since October 2022 the district used an online after school software ILO that also allowed for the registration process to move online during the registration process in ILO information fields are now required and student cannot attend the after school program without the registration process being complete registration forms contain custodies and health information and those are very important items which needs to be accurate and completed the ELO attendance application allows attendance to be taken electronically and parents sign out directly in Elo this allows site directors to better monitor attendance and sign out processes this new electronic process has assisted the School site to significantly improve records when compared to Prior year I would like to give a credit to Annette and Wendy and their staff because they do amazing job of keeping this school's treasure educated and supported and with the turnover of Staff in the schools is not an easy job it takes a year to learn it two years to be able to do it so I think they're doing an amazing job keeping them supported and um thank you so much for your time would anyone like to ask any questions yeah I'd like to make a couple comments first Nicole I think you did an excellent job so thank you for your presentation uh there are two things that are kind of alarming to me number one the non-compliance with fundraising procedures almost 50% of the schools have violated that one way or another and that's concerning but more concerning is the vendors perform services without consultant agreements I worry about student safety and you know if if these people aren't FedEd there's always the possibility that uh uh that students could be harmed so I'm very very concerned about that and I that really needs to be changed need to be corrected immediately thank [Applause] you I can at least um I think address both of those or provide some additional clarification we have like was mentioned by um the auditor we have significant turnover with the treasurers so it's 25% turnover per year and that's what it was um this current year with the consultant agreements that's really not even dependent on the treasurer that's dependent on the staff who hire the treasure so we also have pretty significant turnover with our teaching staff as well um so what we're what we implemented this past year is a training slide deck for the principles of what the common audit findings have been and so that they can have that slide deck ready and use that as a presentation at the start of school with all of their staff um so we're going to add in the consultant because that was not included in the one that we did this current year um so for FY 25 we're going to add in the consultants and then the other challenge is um with the trainings and making sure that the sponsors take the trainings because we have trainings on fundraising we have trainings on cash dispersements but just making sure that they'll be able to to that the right individuals are taking them and so we we couldn't think of a way and I don't know why we didn't until this year um but what we're going to do now is for everybody who has a um receives a supplement for being u a a coach uh or a club sponsor we're going to automatically enroll them in the trainings in Elm and then based on whether they were this the in the previous year and so at least that way it's in their bucket of trainings for them to take and then it will be up to the principal to decide if they're no longer going to be a sponsor in the current year then can be removed but at least they're going to be Auto enrolled which we hadn't done that previously so those are because we have the trainings available it's just getting them out to the people so thank you heather may I ask Heather a question Heather sure this Pro this new system training for the principal that you're sending down to them about their findings is that specific to their school no it's actually going to be for the principal to use as a tool for their beginning of the school um uh presentations to their staff so they usually do start a school on boarding of their um their teachers at the beginning of the school year so we're providing them a readymade slide deck generic generic these are all the issues is it is it too difficult to give them their specific results for their school is that too difficult to do um it it would be um just because there's so many schools so we would end up doing 175 different presentations we do get the results and they do respond yeah so what we do provide I think is a a blank template at the back to say you know please add in you know the findings that were in your school so that they have I I have a couple general questions Nicole great job lot of detail lot of detail and like it's mind-blowing all the different things that you just went through and uh but I want to stay a little more Global you mentioned that um couple things the time period and your staff equivalent of when you started doing these not the office not you personally these internal audits when did that start 20 that usually we start in uh no no no no what year did it start 04 04 04 and at that time you had how many staff people doing this job at a time is uh the internal audit function is not the ig's office and then at the time we have about eight to 10 staff members so every year we start five at a time so all five Auditors we went out to do the audit okay okay I'm just going back to your initial statement that's all I'm trying to get in touch here what do you have now four or five now we have about six fully staffed we have six staff Auditors to go out to do the AUD okay so that is okay your reference I'm just trying to understand what that reference meant number two um you threw a great slide up on the successes of 36 schools what about the remaining 139 schools and where the problems are those were is there a summary is there a summary of like who's really bad out there now basically you know to answer another question that you brought up earlier when I like my question answer understand understand when we to do I can't stay when we do the audit the staff auditor we also hand out a summary sheet to the school principal that summarize the past five years I mean to us today to us for us today for us today to measure a trend every year when we hear these reports which is trending positively which is trending negatively which is staying the same because we're not Global I mean we're Global you're in the detail so for my understanding and how do I accept my position to over as an oversight person to react to is it trending positively negatively where are your problems well overall it's about stable about the same as before the pandemic during the pandemic period we saw big drops in the findings because of the last transactions but now it's back to about the same as uh 2019 and when you say the same was that good or bad or it's about the same not really good but it's still about the non-compliances with the procedures like head and said that there's a lot of a turnover every year I understand all that I I'm not questioning it I'm just trying to understand it the trend here well if if I could also mention too is I know that the the audit department will inform my department if they have find a school that has significant issues so that we can intervene earlier so that we're not waiting until it comes till we get the the year- end report if we identify any issues throughout the year with schools that we're concerned about we immediately forward them over to the audit Department um so we are working together even though you're getting this report at the end of the year we're working very closely together throughout the year so that we can like I said intervene early when there are schools that have sign understand I would expect that yes I I understand if you look at Jupiter those those um one of those you know brought off off of the internal funds yeah I would imagine yeah right so and and that happens quite often so while they're out doing the internal funds if we find something and we review each school that comes through and I compare it and and so does Randy to the previous year and if I see a mark jump one of the things I like is it a new principal is it a new Regional director right um and any any things that are significant we may break off and do the special reviews and not wait and for the final report so we're trying to get ahead of those before here um but to to note your concern I think I think we're about status quo preco there's nothing no major significant changes in what's happening which again you know you want to see a decrease so you know uh that's only where I am I'm just trying to understand trending here right so and and that's one of the things you want to look you know we're looking for commonalities are we looking for decreases maybe the training needs to be you know emphasized a little bit more maybe we need to not I I I'm also very cautious on the automated return training of every year um because sometimes it becomes white noise to people um so sometimes you know we and it's for a lot of the trainings it's just so difficult because a lot of these people don't work for us they're they're you know they're coaches that are coming in right so um again a lot of it it's also up to the principles to make sure that their staff are following the the rules and I think maybe if we concentrate a little bit more with the principles it might trickle down easier and I think that's what Heather because the ideal goal is for everything to decrease the the other last point and I'll shut up have to this um there's a lot of money moving through this and you make and you've referenced a lot of non-compliance issues that have dollar amounts related to them is there any way to equate a level of non-compliance and the respective Financial effects of it we do track some of the uh the financial issues there if we can take dollar amount on that but sometimes some of them may not have the dollar amount that can be Ted on it and is that number but usually you know uh like uh for the consum agreements if they don't have it when you hire the Consultants to come to work we do have the numbers how much for those that would not that did not have the conserns agreements in place so we do have those numbers you know in the our own working papers we can you know also summarize it but usually we do not just present it in here as to you know take a number the doll amount on each of the findings yeah I guess it's really complex to do that yeah very difficult to do that same thing for the delay in the proces and then the dispersement with supporting documentations we all we do have the numbers so I other questions yeah Tammy I wanted to also say you did an outstanding job and and thank you very much um I agree Michael there was previously or in previous years we did get a report that broke down the various areas by school I mean it was more but it was a a chart or pictorially it showed in the various areas um by by like the elementary the elementary schools middle schools and high schools um what their performance was and um it showed over I think it was a a threee I don't remember what the term was if it were five years or whatever you you remember that and that would be helpful to be able to see which schools are doing well which have dropped you know which need Improvement and so forth in the various areas um rather than globally and we can really pictorially see where we have issues with a particular school and and key zero in on that um turnover has been an issue I think in all Industries I know with with our um in our shop with our you know business it has been and everybody I talk to and it's caused it's re caused havoc and Chaos in everybody's business and I don't know how we handle it and get around it but I think what you're suggesting in doing the auto training and requiring that will be helpful um I think a lot of responsibility has to be placed on the principles to make sure that the staff and the sponsors um and Consultants are all doing uh completing the trainings and I think somehow uh we need to we have to have the mech mechanism to make sure that they do and maybe that's a condition that before they get paid um they complete the training I don't know if the system requires that before they get a check um maybe that might be the way to make it happen but uh compliances something that we really need to um make sure that is is happening before we we we I think that'll help with um many of these findings okay further questions comments don't princip the I'm assuming this goes to the the vendor consultant agreements I'm assuming there's some compliance issues for them even even an access to the school so they they get a badge or something like that is are these agreements reviewed to to get that access because it kind of seems like it's notc it should be tied to where they have a badge to have access to the school the the agreement ends on this date the badge should automatically shut off and they'll know right away that they need to go get a new agreement to have access to the school I was just wondering if that agreement is tied to their access to the school it it it is supposed to you're in order to get a badge you're supposed to be vetted um the problem is is that volunteers are supposed to go through the Raptor system where they bring their driver's license and that's if the staff bring them through the single point of entry and if they run them through the Raptor system and what we have found that when questioned at at I don't remember the school that said that um oh we're supposed to run them through the Raptor system when they come in to visit sote volunteers yeah which are yeah but the coaches are are vendors are you know so all of that is tied in and everybody's supposed to be run through and that's if they go through the single point of entry that's if somebody doesn't walk them through that's if a if a Coach doesn't sit there and you know because one of the problems you have is if we hire somebody even though it's not done through the right process we're required by law to pay them if they do the work correct yeah we run into that issue legal tells me that that I'm required to but I just I kind of feel like you know all these laws and all these rules that have been passed about access to schools is that's another issue probably being violated here is is you have you you have you have school employees that are letting someone in that's not allowed to to be there and and and that's a pretty dangerous thing I mean all these laws were passed for a reason and and and besides the the the the financial part of it it kind of seems like this this access part is being violated and and I maybe the I mean as an audit committee we're looking more the financial part but that maybe the part of actual access access to the school should be overviewed again also we are um Mr Dixon has to leave at 10:05 so if we 10 105 I got 10:05 here I'm holding you to the note lock the doors there any further questions or comments if not I'll recommend a motion to approve the internal funds audit is presented a motion to approve second discussion all in favor I all opposed pass Five Z good job okay next are the Audits and there are two special reviews of Jupiter High School and we'll start with uh the special review of the baseball program Su good morning everyone that would be me the first pro the first of the audits I'm going to look at this is a review that uh was in initiate because of five complaints we received four of them Anonymous and one of them named uh over the course of some of them came in real close together and then we kept getting more and more as we were looking at this um this report was a the work on this report was actually performed by both myself and Daniel Thomas sitting behind me so this was a uh kind of a joint effort between us had a lot of detail that had to be gone through there was three primary uh issues in the complaints possible mismanagement and misallocation of funds the uh a toxic environment and the criminal history of one of the coaches was included in the complaints the second and third allegations we reviewed the they were reviewed by the office of Professional Standards and by our own investigations unit um my staff we looked at the financial aspects of that included uh we're going to see those in the next I forgot I'm supposed to be doing this sorry so we're going to look at those uh issues that were brought up which had to do with excessive fair share requirements uh possible mismanagement of funds numerous personal reimbursements requests and equipment in field in disrepair the objectives of this review were to examine the concerns outlined in the complaint and also to determine the adequacy of the controls over the financial records within the baseball program itself uh we looked at the available records for the baseball program for fiscal year 23 so looking at the first uh complaint having to do fair share requirements exceeding similar programs at other schools one of the issues the complaintants made was exactly as I just read that that you know we have the uh requirement at Jupiter High School for the players was $1,200 per player and they kept saying there's others they they listed specific schools that were similar one of the things you need to remember is that athletic programs operate independently they're they don't receive any funding through the district's uh budget funds so they have to create their own funding most through fundraising fair share is a participation fee that can be set by the individual programs and a way to Kickstart fundraising but there is no guidance at the district level so each program sets its own amount so in baseball at Jupiter the players were able to participate in the planned fundraisers or they could opt out by contributing a monetary amount the problem with baseball and other spring Sports is the fact that they play in the spring starting around February and the parents are asked to fundraise in the fall and no guarantee of the student make actually playing in the spring we looked at the other schools that were called out in the complaint as far as to see if they were similar or not specifically they they called out pom Beach Gardens High School and dwire High School and as you can see in the chart they do have similar size uh number of players similar number of coaches uh the difference was at Palm Beach Gardens High School they actually do not have a particip participation fee or a fair share requirement it's strictly fundraising only and it dwire was a little different model they actually require a $500 fee for the varsity players but it is not collected at the school it is collected by an outside booster organization so in to ensure the consistency across the district we've recommended management should consider implementing a districtwide guideline for the athletic programs that include fundraising fair share fees and other Financial commitments required of participating students there was complaints that had to do with possible mismanagement and misallocation of funds so we looked at the internal account records and we noticed some of the following non-compliances with District Financial procedures the first one we noticed was that the coach was accepting zel or venmo payments for school events so they had a golf tournament that some of the item some of the players were paying fees through uh there was also year- end banquet fees that were being accepted by the coach and one of their volunteers and then they would write personal checks to the school to deposit the money the problem is number one the district doesn't allow the use of a third party cash app and we have our own we have multiple credit card uh collection venues that they could use um the problem with the Z the zel and venmo is that if you don't have access to someone's personal bank records you have no way to determine that all of the money that they collected came to the school there was also uh a security fee of $650 that was uh not a fee I'm sorry it was actually payroll to the security officers for a non-school event that was paid through school money there's his timer sorry that's okay I can't so the school paid uh we had the the town of Jupiter has an interlocal agreement so that when they do uh games in the fall for their wreck leagues that they're at the Jupiter High School Fields um but the fees should be paid by the town not by the school there was also the use of non bid awarded vendors for purchasing the fence screens that's those signs that you see hanging on the uh fences for ads uh district has a specific board policy that has standards and also we have uh vendors assigned for where that's supposed to be purchased from um collections not deposited in a timely manner this is a typical type of a situation that you would see at a lot of schools but there was a specific situation where we found many mcrs that had dates of Saturday or Sunday on them and they would actually list out the dates of collections multiple dates of collections from different games before they would turn the money in there was also incomplete information on the mcrs and on the drop safe logs as far as dates of collection sales item inventory reports were also Pro not properly completed and check requisitions and sales tax was being reimbursed as well uh so this is going to be discussed a little bit further in the next audit that we present in the third uh complaint there was a there was over $15,000 in reimbursements to the staff and the volunteer in Li of purchase by the school what most of the uh these were being done is the head coach was using his personal credit card to purchase most of the uh program EX produ you know the items needed for the program and then being reimbursed and that also included travel to two different coaching conferences in which he took along two of the contractors at that are assistant coaches can I go back to being detailed okay so as far as the travel what ended up the situation there was that the uh two of the coaches that were Consultants on the consultant agreements as we were discussing earlier there is a there is a clause in there that if checked off it says that there will be no additional money for travel and in both of their agreements that Clause was checked off and yet they went ahead and they reimburse the head coach for their travel expenses was kind of that he would pay for there was also some over reimbursement to the head coach where he um sent in uh they were using an out of County travel reimbursement form from 2009 instead of the most current form it had different reimbursement rates and also there was some duplicated reimbursements uh where he turned in the same receipt twice in different formats as far as field and Equipment conditions the the complaint stated that the uh the fields and the equipment were in disrepair uh we checked with our maintenance and plant operations department and they the director stated that they had had two vendors up there trying to troubleshoot the issues with the lighting and both times they were unable to replicate the problem but she also indicated to me that the school has been put on a list to uh upgrade the fields in the next month in the next uh cycle of projects and then as far as the final complaint having to do with toxic environments and criminal history of the coach as we stated before that was handled by Ops and by our investigations unit any questions on on this report he questions I can see Mr Camel smiling like I I don't have um a set of questions as I read this and I'm hearing it again I don't have a set of questions um I appreciate Heather's response um to um to the ig's office I am I I would I would caution all further comments yet make an ask is there a possibility we could hold off on accepting this report and have representatives from the school along with HR at a following meeting um to address some of the concerns because I don't want to make just blanket the principal is online is that correct for Jupiter Dr yes yes I'm here it seems to me um through the chair um to the principal it seems to me that there are multiple things occurring that need to be added addressed from a management perspective um and again I'm trying my best to remain Global and not be be an administrator in this space but from from a travel uh forms not being updated or for correct forms being used I just need some further Clarity from in from what's actually happening boots on ground in order to fully feel comfortable accepting well I can accept the report but I don't want to accept the report if there are some things that we may have missed or the ig's office may have missed um just from internal operating at the school site so I guess my question is is there anything think we from this level should know um what's actually happening in real time at the school site would you like me to respond yes please so um when the initial audit came out I met with the coach um he resigned his position um in the meantime um he has reimbursed the school $263 for the um overpayments that he received one for a receipt that he actually put in twice the other for the travel the thing with the travel it was the meals um used to be 22 and the dinner went down to 19 so he he did um reimburse the the program for those funds the town of Jupiter did reimburse for the security the $650 that's been reimbursed I I have um written to the the former Consultants the one consultant that went on the trip previous he was a coach in a coaching position and then changed to consultant so I think that's where some of the misunderstanding happened but I have written to him requesting he reimburse the program for the travel um expenses he was paid because he did sign that he would not use any travel expenses um I work with my a atic director to make sure that there's no one on the field that has not been cleared either um as a coach or through VIPs and Raptor so we have um taken care of that issue of that individual who had been on the practice field with the kids um and who had not been cleared and had a a criminal background I've also worked with um the new coaching team on how to go about doing things so we don't have a repeat of you know what is happened in the past and had them re-evaluate you know what they're asking for fundraising and fair share one of the issues with the program is they're trying to you know buy new equipment baseball equipment is extremely expensive and they're trying to buy new equipment so the account itself hasn't a substantial amount of money um because there were things that the the the coaches and the parents wanted to purchase so that's why there's a lot of money sitting in the account um but we talked about you know moving V and making purchases of the equipment that you know is needed and and lowering our fees if if they're not required okay does that are there any other questions thank you just I forget again with with with these types of programs the the in the internal like payments distributions this is outside of the school board right this is all hand by this internal fund so so the who's actually like writing the checks the coach is writing the checks has control over the funds or no that that's written oh sorry I answer yes you can answer so we have an internal account so um all fundraising goes through an internal account the coach makes a requisition to please pay for um whatever the item please pay so and so for baseballs or um for items like that so the coach signs off requesting the check and we have a Treasurer she issues the check the coach has to do a check Rec form have an invoice um so it's all done it's not budget money it's not school budget money it's internal raised by you know the team members families um boosters whatever so the check is actually signed by the principal and okay cut at the school level this is another where you have like in the treasury Department a lot of turnaround and 25% turnover and so that is some of the challenges and then in regards to the the question that came up or the recommendation that we look at fair share that is something that we are looking at at a district level as to what changes uh we can make um that is not a change that we could make in one year because it would be a significant um departure from our current practice which is pretty much letting every school uh run their own uh Athletics at their and and we had questions uh recently at one of our board workshops um from one of our board members um that was raised by a constituent saying they had students in Broward they had students in dat it does seem like the fair share we have in Palm Beach county is different and well that we actually have a fair share where they didn't have that in those other counties um so we are currently researching what other districts do and um we will most likely be proposing changes in in how we operate but it will take a couple years in order to implement it just seems to me you know a lot of these issues are you have you have a a certain uh group of individuals where their job isn't really to do all this compant you know they're focusing on playing baseball and and and making a team win and and the compliant stuff kind of gets around and then and then you then you have the person that's actually supposed to be really looking at the compliance issues you have a lot of turnaround and takes years for them to learn all the issues and I think that's really it's a challenge yeah it's it's a challenge and so that's why we do try to keep the software that the schools utilize as simple as possible there's no way that they could operate in the same manner that we do with our robust Erp system just because of the level of the employee at the school um so that's why you have a paper requisition it's not routed through the system we are working with um the developers of school cash the system that we utilize at the school sites and we have been going over what our challenges have been and they're working on making improvements to the system uh in order to help to minimize some of these repeat findings because if we can somehow you know route a requisition like we're able to do in PeopleSoft and you can't issue a check until you actually have a purchase order you know our system forces to ensure that the controls are in place we don't have the same mechanisms at the school level uh we are working to do that but again that and working with the um the system developers that will take um some time so we just met with them um two months ago provided our input and we're waiting to hear back as to what they're they're willing to implement in this system yeah and I think that's the right route to go because that's really how you can solve some of these issues where where normally the individuals are really going through this are they're not focusing on what we're focusing on here so all right thanks there any further questions uh just for the record uh let it be known that uh Committee Member Michael Dixon has left the meeting but that still leaves us with a quorum of four people just have um if I may Mr chair to the principal if she's still on um are there any are these pra do you would you from a best practices perspective would you are any of these practices being presented are they align with the way your school is um operating or is it something some input you would like to add because each School in of the 175 schools they are their own Corporation within this large industry so and we have to find the best practices for each of the corporations which in within in um our major industry this the palmach County School Board um school system so and if that if Jupiter High School has a certain way of operating within its community and our best practices don't always align with that School site yes we can have our large best practices we can have the rules and the laws but at the same time if that School site and its Community functions a certain way and the parents um in that Community uh operate a certain way we must find a way to make because that's there's a lot of things is here in in this one and we should find a way legally ethically morally to ensure that this we don't we keep the School site that Corporation functioning in the most positive way without um being doing anything off the rails falling off the rails so are there said all of that while asking is there a way you would like to communicate back and say these practices are make recommendations if at all possible I don't don't want to get beyond the h hierarchy but at the same time I want to make sure that these things are not repetitive because it's loaded and I know I'm saying a lot so I'm going to hush and let you answer so so from my perspective um this is a coach he's been a long-term coach so a lot of the things he was doing he had been doing in the past and as policies changed I think he you know wasn't maybe keeping up with some of the new so I think the training is um fundamental because the training is um you know it's done over the computer I I think and it was mentioned earlier sometimes people hit that play button so I think better training um and and I don't have a solution of what that would look like but I think better training and making sure that you know whether it's a coach or a club fundraising that they really are um in tune to anything that's new and making sure that they're doing the paperwork um in a timely manner I think that we would have avoided some of these things had the had had he had a better understanding um of some of the things that have changed all right thank you thank you okay further questions or comments if not I'll entertain a motion to approve the uh review as presenter to the baseball program at Jupiter High School is there a motion I make a motion that we we accept the have a motion is there a second Andre second discussion all in favor I all opposed passes 40 okay next is a special review of the consultant agreement and dispersements at Jupiter High School Susie are you doing that one too I am doing that one also the Box okay I am in the box thank so this is actually um an outflow of the previous two reports you've already heard today both from the actual School audit that was done at Jupiter High School as part of our full annual internal funds audit and then also as a result of items we observed during the the baseball complaint so the primary objective of this this audit or special review in this case was to determine the how the school complied with the district's purchasing policies and procedures we were looking specifically at the we look specifically at the consultant agreements and also at dispersements over a specific level so the band director so conclusions I've got to remember to push the button so conclusions for this report was that the band director and okay I need to back up the band uses a lot of Consultants for uh you can call them coaches instructors in their ban program they have 13 different Consultants at a cost of about $888,000 for just fiscal year 23 and we looked at these consultant agreements of what was available any there were uh five of the 13 agreements that exceeded the total payments of $5,000 and were only approved by the principal District procedure requires that anything over $5,000 on a consultant agreement then must go on for additional authorizations of the regional instructional superintendents Chief officers and those authorizations were missing um we also looked and the reason we said that it appears that the band director was fabricating payment documentation was when we started looking at their invoices all of the invoices were exactly the same they were sequentially numbered there was also uh time sheets that were involved that were identical for each consultant and I mean down to the stamped signature on them so we had situations where there were payments to four the band Consultants that were outside of the executed agreement time frame so there was no agreement in place at the time that they were paid and then there was also times when there was no invoice or time sheet for the payments that were made the contracts were written as an hourly rate as opposed to a um do not exceed for or a I take that back they were not written as a uh fixed amount for a certain period of time they were done as a do not exceed at an hourly rate so as a requirement time sheets were expected uh it's their option how they write the contract the band um the band director as I spoke was creating the invoices and the time sheets for the consultants and then when we looked at dispersements for the school what we did is we expanded what was done in the internal accounts audit we brought all of those dispersements in we also brought in the dispersements for the baseball program when we were looking at that and then we expanded up through the month of December of 2022 I'm sorry that's a typo in there 2023 um to go for an 18-month period we sampled any of the dispersements we pulled all of them that were exceeded $11,000 uh for what we looked at there was missing documentation for two dispersements that were totaling $1,000 together uh purchase orders were missing or prepared and approved late we had check requisitions for 31 of the dispersements that were missing the date of the request and additionally two requisitions for parent reimbursements were missing the sponsor signature that certified goods or services were received there was also excuse me there was also $57,000 and 13 dispersements that had insufficient documentation and that was related to eight dispersements for ban Consultants that uh the re we also the one reimbursement to the baseball coach didn't have an invoice or paid receipt um whenever there's travel expenses staff is required to also present their uh approved TDE that was missing as part of the documentation and then there was one out of County travel reimbursement that had not been signed by the uh principal's super uh her super supervisor um we also looked there was one specific this was Project Graduation where a parent was reimbursed $5,800 for student gifts and some of those items that totaled $3,000 on the receipts were not on the itemized list of the student gift recipients so they had the documentation of giving the students the items at Project Graduation but not everything that was reimbursed to the parent showed up on that list and that included some iPads and some other kind of high ticket items and there was also $1,700 in staff reimbursement that was used it was for cash used in a money machine at Project Graduation but that was actually less than the total cash that was issued to the students on the sign out sheet that the students signed so there was no explanation of the source for the extra cash used in that machine and I will entertain questions he questions comments I have numerous have numerous I'm in trouble okay so my first question is is the level of 13 band Consultants excessive and I guess these questions are going to be geared to the principal for answering um so that's the first question is that excessive because to me that seems like an excessive amount of Consultants um I've been out of house high school for a while so I don't know what is um expected in today's uh today and then was the reason for not obtaining the higher level the regional superintendent and the other required approvals to get around a policy or to get around what might be considered to be excessive what was the reasoning for not getting the additional approvals required um and then my next question has to do with the treasurer um given the the talk and the recognition of turnover was the treasurer at the school a new hire or had she been there a while or he or she um and in both this situation and the baseball um program situation my question is how could the treasurer have helped to um ensure that these these internal uh funds impropriety improprieties not happen again do they need training did they over did they not pay attention or did they just I mean did they just not know so I think we have two levels that we need to look at if you could address those questions please what is what is your name please I'm sorry I didn't get it it's Colleen anetti thank you so with the number of Consultants we have um a very large Marching Band program they qualify and go to the states every every single year so they bring in Consultants to do um like there's drum consultants and there's winds consultants and there's Consultants that work with the um the color guard which is what you see the flags when you see a big band production so yes it's a lot of Consultants but they're very specialized in in what they do and then we also have a a winter guard which is um the band and just like the flags and that's an indoor event so when marching season ends in November then the Winter Guard goes from like December through February so the program is long and large and the Consultants are all specialized so that that's why there's so many and when I first came here I I felt the same way but I contacted other schools that have large large marching programs and they're similar in in what they do with the number of Consultants that they use um um with regard to the additional approvals um I talked to my Treasurer about that because we know that it needs to go to the area office and sometimes to um the superintendent's office and she says that she sent the documents it's not it's not done through people soft so or eform so that you can just forward it like many of the forms that we have so she said she sent the hard copies but she does not know why she didn't get them back or follow up up on them so this year we're going to make sure that anything that we send for Signature that it's followed up on um my treasure is not new she's been here a long time she handles several million dollars through internal accounts she has had some health issues for the past two years so um you know that has I think impacted us with her being out for a few weeks at a time um I think was two occasions in the past year and a half um but but she she is not new did I answer everything okay thank you in seeing that she's not new some of the issues that have come up are things that she would normally catch if the invoice that if you have an invoice that is used numerous times um for payment to someone wouldn't that be something that she would catch as backup is that something that that that she would look at that's just one instance i' have to go back and look at some of the others we we had some misunderstanding and we in in the past we would do Consulting agreements for like a flat rate like you're going to work for the band for the marching season and for the marching season is going to be x amount of dollars and at some at one point someone came in and said that we needed to have time sheets which is why Mr Ross Made time sheets so like every time there was a big band practice on like a Saturday where they that's where the time sheets came in so moving forward because I think that wasn't a good practice I asked him to make like seasonal so work with a consultant this is your flat rate for the marching season um and then when the marching season is complete the consultant would then invoice the schools so I think we've come up with a plan to um avoid some of the things that we've had with the um with the consultants and the time sheets so I think we'll moving forward is going to be a much better practice and he started doing that already great okay so it sounds like you're taking the responsibility in addressing all of the issues and that's really what we want to see yeah we've got some new new procedures like internal procedures in place so that um to streamline it to avoid any future errors I I guess the other question I had too was about the cash and the use of cash and non what appears to be non-accountability how are you addressing that so we do Project Graduation and that's a parent run event but they do a lot of fundraising and the fundraising gets sent to the school so then the parents order different items to give to the kids so we have a cash machine and what happened I think with the cash machine is we had a parent volunteer who has volunteered for many years and he threw according to him he threw extra cash into the cash machine and that's why we distributed more cash than we actually wrote the check for and he said oh I wanted to have more 20s in there so I threw more 20s in there I said well please don't do that moving forward because we do write the kids we write down you know each student that got money and how much money they got and at the end that needs to equate to what the check was written for so he will not do that again um and we we've tightened up a few things and better you know um we've started a like a list of the things that they're ordering for the kids and making sure that when the kids receive the different items that they're signing for it so we know who what child received what item thank you okay are there further questions you have anything um Mr chair if I may yes um to the Inspector General we have executed agreements consultant 16 executed agreements by the school by the principle we have 15,500 of well we have questionable have payments that have gone out um without agreements invoice without invoices or time sheets and the fabricated time sheets what are the steps that we have from from the audit committee and from the ig's office just in that space because it's you can have and and I understand that I haven't been out of high school as long as but at the same time I don't care if you have 500 it is the fabrication of time sheets where I'm having um issues just in that space and the documentation um so what is the steps we have at this point the both of these reports will be sent to the office of Professional Standards for review we've also um this report was discussed um as far as any type of um prosecution or any availability there and um Mr high would you like to State Attorney just declined the state attorney declined to look at it or declined accept it so we did take a look at it this will be referred to Office Professional Standards um for any type of corrective actions going forward um I believe that one of the the things that I'm not saying it happened here at this school necessarily but there I've seen it over and over again at different schools where the treasurer a lot of times will take the athletic director will take the baseball coach on their word and and will you know trust that the information is correct and accurate and the principal who has a thousand things to sign will also trust that the treasurer is vetting these things so um you know I I I would encourage the treasurers to be empowered to channel to challenge and reject anything that it does not meet the requirements and I think Sometimes some of the treasurers feel as though well that's an AP I got to take it or that's the athletic director I got to accept it um and essentially you know the the principal is counting in the Treasure vetting things and the treasure may not always have the ability to say no this isn't enough so I think that's that's an issue that that need to add and one of the things we had made a recommendation as far as in the and you're also paying the treasurers not a whole lot for a whole lot of responsibility that's something I'm part of my I will make comments on yes um so understanding that and um I can make the motion to accept the uh report as presented uh but I do have just a comment regarding the treasurers after we follow that the the the part about the time sheets and the agreements this with for this particular report it almost seems like the everyone was in agreement that it's just going to be this flat rate like some sort of ver you know verbally where it's kind of superseded the actual real no one was really going by the real agreement they were just going by what the what everyone kind of understood what the agreement was and and I think that's where the problem was where they they should have just change the agreement to meet what was actually really happening happening and and uh it kind of seems like that's what they're going to be doing in the future yeah I you know I think a lot of times the the the focus on the compliance issue is only after there's a problem yeah which is kind of human nature and that once people understand that the compliance issue can be a problem and now you need to take care of it beforehand and although we tell people we want to see the documentation we want to see the backup that doesn't mean you go create it you know we want to see what already have no not go and invent your own you know s we're not asking for that although you know um again that there's there are people like you've said they're not concentrating on the compliance issue until it becomes a problem and we're sitting here at the audit committee and I think that's a change and it's a lot with Educators too I mean they're they're working on kids they're working on handling the kids and you know Heather's office is working on making sure that the the budget's balanced and law you know the attorneys and we all come out from our directions and I think that it just it's a time from getting everybody on the same page well it sounds like they're correcting it by having a flat rate contract or agreement which is good and what you're saying is true I just want to make a comment though um you you touched on something and I noticed some with some of the reports that come out inter during our interim meetings um sometimes they have to do with with issues where staff um perform perform uh T activities that are that are not that are questionable from a professional standpoint as a as a matter of course and a matter of um sop are you referring those to the um where do you refer them and how are they handle I guess that's the question yes um anytime there is a finding um especially with investigations of course those all go to Office of Professional Standards and we refer those over they get the report they get all the supporting documentation same thing with audits like these both of these audits will go to the office of Professional Standards and they will look at it and they make the determination if there's any corrective action any discipline anything issues like that also management as they're looking at these are looking at proactive how are we going to handle this problem not necessarily A discipline issue but you know instituting new procedures more training and all that will be included and during our followups um that Mr Bliss handles it's included in there and we're tracking um especially with the any type of disciplinary issues because I think sometimes um although I we cannot take part in the disciplinary process I think sometimes you get some people's attention when you go uhoh this is more than just a tick boox and an audit this has a consequence and then people pay attention to it but it's kind of a reminder that we continue but we do track all these through do we do you follow up any do we get any followup yes the the we have that in the followup reports that um Mr Bliss has and also with the investigations it's another report that we're going to start producing we have the cares report that we produce and I also we're going to start producing at the request of some board members those referrals that we make to Ops what actions Ops is taking on those so that's now going to be something and we can include that along with our updates thank you okay any further comments if not I'll accept a motion to approve this report LeAndre makes that motion there a second I'll second it discussion all in favor I I all opposed passes 4 Z okay the investigations the four listed were previously sent to you uh by Joyce uh uh in terms of comments I'll just point out that for the month of June and July our meeting date will be on a Thursday not a Friday and I know Tammy that'll make you happy because you're off on Friday okay there any further is there any further business to come before the uh committee I have one thing um not going to make the executive staff happy with this one but over the course of the two years or two and a half years that I've served on this committee one position has ringed more than any other and that has been the treasurer's position from turnover to salary uh you name it it has all come not all it has bought down to the treasur of the school site being involved I am challenging if at all possible to the the highest level that I'm able to do it that from a budgetary perspective not withstanding any Union agreements or anything else out there but we really should from this audit committee I am am asking at all possible if we could look at a way of compensating the School treasurer uh better if it's that but we need to get a handle on the turnover at the school site because I do believe that we may find a savings or a balance in our findings in our mishaps and our misallocations and our mismanagement dollar amount May equate to having a better salary or compensation package for our School treasurer so I don't know what that would look like from a fiscal perspective or a management perspective or a budget budgetary perspective I wouldn't know but I think we need to find a way to have our Chief Financial Officer having somewhere that each 175 corporations under the parent body having a School site finance manager um that we can actually say I want to continue doing this for long Beyond 5 years years or 10 years so I am just my little humble small audit Committee Member asking if we I'm challenging the school board to look at a way we could improve our treasurers resp role because the responsibility is there but some things are missing in order to keep that um that space cuz it's ranking so I'm going to hush and that's my Challenge and that's the only um comment that I have Mr chair good comment thank you anything else if not I'll accept a motion to adjourn motion to adjourn second all in favor I pass unanimously meeting adjourned you all have a nice weekend one