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good morning before we begin I'd like to go through our meeting protocol as a reminder your mic should be on mute if you're not speaking please raise your hand to get my attention and I will not to acknowledge if you're asked a question and then have a follow-up question please mute your mic in between questions I'll come back to you to see if you have a follow-up question before moving on to the next person if you need to step away from the meeting for a moment please turn off your camera this will let me know that you've stepped away although I know you can still hear what's happening in the meeting Joyce let's do the roll call for good please okay David tally yeah Tammy McDonald she's not here Debra Manzo right here Michael Dixon right here marked by master here Kathleen Weigel here Chandler Williamson okay so that's three people present no not yet I'll try to address the rest is but yeah I attended you should started out with so Frank Barbieri have you wish we have Barbara Burke will I Barbara nice to have you with us is Blair a little drunk here I'm here David okay loaded bring Mike Burke yes I'm here mr. tally okay good mark Mitchell I see mark somewhere good morning Oh mr. Chu and that I miss anybody Marsha Andrews Oh Marshall thank you welcome James Campbell Ridge okay tell me your something we have four and that is a form correct yes if you have okay I want to just before we get started I'd like to add for a moment of silence the auto can maybe Greg Daniels tragically passed away thank you and Mark our welcome you were speeding a little unusual wait a meeting but I'm looking forward to being lunch is something you're welcome thank you for never oh now these women and I would like to get one amendment to the amendment I would like to move items point-three up to where six point two is like two point two after six point three so without amendment I would accept an approval of the agenda I move that we approve the agenda is where our psycho I guess I'll second that's fine any discussion if not all in favor say aye aye opposed passed unanimously next we take a look at the February fourteenth two thousand twenty minutes if you take a look through that and after you've had a chance to look out I would accept a motion to approve those nuts I don't know why I'm having difficulties I have a motion to approve the minutes of February 14th I still move second discussion a menace package announced Lee public comment due to the virtual meeting format and word procedures public comments sent by email before or after the meeting will be entered into the meeting record under new agenda item it will move on to item number five on a general report mr. Birk yes good morning everyone on your agenda today is a report back from the Florida Auditor General they had done their own audit you know they come in every couple of years and they've done their financial audit and we got a very good result there is one finding it's uh it was not a surprise to us this is an issue we've been at odds with the FDA over for a number of years but it has to do with charter schools and the FDA's position is that charter schools should be reported as a component unit of the school district we disagree with that we have a pretty strong accounting department this is actually started with Miss Heather conduced and now with Nancy Samuels of courses are accounting director but also our external audit firm RSM and the firm prior to that E&Y supported the exposition that the charter schools you know that the district is not financially accountable for the charter schools they have their own independent boards you know they are able to charter schools could issue debt without the rule of the school district there's no there's no fiscal benefit to the district because of the charter schools and you know we have a pretty strong argument we are it at odds with the do II so this finding we were not able to address it we're just we feel like we are on solid ground and that's the only you know when you think about it the auditor-general typically they do a pretty exhaustive audit and it's very unusual not to have any number of findings so this is actually a very positive report I just wanted to really spend a little time to point out that one issue I think this has come up before the audit committee before in previous years this difference over the charter schools but other than that it's a very clean on it so I was really pleased and I think it's a real credit to miss Samuels and her team and the district really to to go through his honor without any findings the Auditor General puts all their audit reports out online and you can look at other school districts and I think we compare very favorably that's that's really the highlights mr. tally if there's any questions I could I could go into more detail there any questions of the committee members any questions or comments from staff again Mike I want to confirm what you said this is incredible to have at just that one finding so you know - you have Samuels and the whole crew congratulations I think that's wonderful if there are no let me edit this is very unusual or for state auditors to have no findings on a audit of our size the user have five six easily this is a very exceptional year are two things that or the committee may want to know that ah the financial section we sniffing a qualified opinion which is a capacity in ordinary standpoint and also the internal control also disclosed no I mean they were new discos no significant witnesses so there's another major Commission I'd like to congratulate Mike and his salt I'm with Dennis Campbell their day today and what an excellent job set like like mr. Percy did if you look at other state agencies or school districts audits by the border general you'll be very surprised and they they are very very thorough and comprehensive so I like to say kagura-san Mike and Nancy thank you Thank You mr. to mention that this audit was done months ago while we were still open so they had full access to all my records so the report came out that right before the shutdown I believe hey there any further comments it's not all except a motion to approve the you know general report I so move any discussion yam congratulations all those in favor of accepting the report say aye aye opposed motion carries okay well move on to area six audit reports and the special reviews and we'll start out with 6.1 which is the honor Napa contract compliance mr. Chiu Thank You mr. chairman our staff or the under artists work on the project so I would like him to to be sending the content of you before ones you good morning everybody my name is Andres Ortiz and I'll be going over the audit performed on the district's contract with the generals parts company doing business as Napa used for the procurement of the auto parts and supplies the primary objective of daughter was to determine the extent of compliance with the Napa dream and also assessing the adequacy of the internal controls for part ordering and returning auto parts to Napa the first thing I would like to say is that Napa invoicing for auto parts is in compliance and that there are adequate controls for ordering of the parts the contract allows Napa to invoice the district for parts at a cost of 10% markup for profit our review of the sap sample net Napa invoices and supporting documentation revealed that Napa was complying with the provisions of the contract and that also the existing controls procedures appear adequate and are being followed for the part ordering process number two the procedures for returning parts to Knapp are not consistently followed at all locations the central self-service locations do not maintain a return merchandise receipt book for parts returning to Napa these books contain information such as a work order number a napa invoice number and a part description On January 9 2018 we noted a credit memo issued to the central location for 163 parts totaling 8,000 $634 these parts could not be traced to work orders in the district's acts at work systems as well as there was no documentation on file although the parts were eventually returned back to Napa and a credit was received the return procedures should be extended to all of the not all of their locations to ensure that all unused parts are safeguarded can be traced to a valid work order and appropriate credits are received in a timely manner management concurred they will be extending the existing return procedures to all of the locations and lastly some of the operating cost invoice by Napa were not adequately supported Napa regularly invoices the districts for some indirect cost the total 56,000 $118 during the three-year audit period supporting documentation did not adequately demonstrate how these amounts were calculated or derived and also not invoice the district to cover costs associated with some of their corporate headquarters off-site staff these charges were based on a percentage of sales rather than the actual operating cost as defined by the contract language the charges totaled two hundred and forty thousand nine and seventy three dollars over the 3-year audit period we could not assess the financial impact since the actual cost of dis aller ease and fees involved were not available and lastly we identified a single five hundred and forty dollar and seventy seven cents over billing instance On January 2017 due to a manual calculation error made by nappa and management also concurred they'll be working with the general counsel to clarify the contract language and to ensure the contract compliance regarding the invoice cost and reference in the audit report and as far as the credit they receive the credit from Napa and that concludes the summary of the report highest presentation Andre are there any staff comments are there any committee yes [Music] they have comments okay how about committee member comments if not all except a motion to approve item 6.1 Debbie Mansa motion to approve item 6.1 a second marked by master second there any further discussion if not all in favor signify by saying aye aye aye passed unanimously okay item 6.3 audit of school police overtime payroll mr. chairman Thank You mr. chairman oh this audit was performed by our staff member Aaron sty huff and she's going to present the content of the quote yes good morning my name is Ella steinhoff and we performed an audit of the school police payroll over time based on our i gon and a request from the current school police chief kid zero we reviewed controls over the administration of overtime in the school police department and had four conclusions first of all we've determined that general payroll controls appeared adequate we analyzed the school please payroll and timekeeping records and we check for the following unusual overtime hours mister incorrect time clock punches exempt or non-exempt employees who are not classified properly exempt employees who incorrectly received any overtime and improper compensatory time payments we didn't find any unusual activities for material weaknesses when we reviewed these payroll internal controls in the school Police Department we also determined that access rights to PeopleSoft I'm keeping records appeared correct and management concurred our second comment was that overtime was not always pre approved prior to school police employees working the extra time school board policy 6.12 requires that the appropriate administrator or supervisor pre-approved any overtime we sampled the forms used by employees to obtain the pre-approval and found that overtime was not always pre-approved and supervisors did not consistently ensure these pre-approved two forms were submitted completed and signed management concurred with our comment and chief kits ro established overtime review procedures and specific training our third comment was that the overtime rate for school police officers was inconsistent with the collective bargaining agreement according to the collective bargaining agreement when school police officers worked on non contract days they were to be paid at a rate of $35 an hour however in June 2017 the former school police chief implemented a new overtime guidance that allow the officers to be paid the overtime rate or one and a half times their regular hourly rate for when they worked on non contract days the former Chiefs new rule was not consistent with the collective bargaining agreement so as a result the OIG found that the district incurred about a hundred and twenty thousand dollars in additional overtime expense between June 2017 and October 2018 the new rule was rescinded by the current school police chief in October 2018 management concurred and as we said the current chief of school police chief kits ro implemented corrective action as soon as he discovered the discrepancy in October 2018 our final school police comment was that monitoring of overtime was needed our audit found that school police overtime expenditures exceeded the budgeted amounts in each of the last eight years we found that many employees receive significant amounts of overtime pay compared to their annual salary and that the department did not regularly regularly monitor overtime expenditures we recommended periodic monitoring of employee overtime and staffing levels management concurred the response included that school police had repeatedly tried to fill critical civilian positions but without success they cited non competitive salaries as the primary reason in the meantime the current civilian staff are working the hours needed to remain in compliance with the law and continued functioning of the department and that sums up this hot it alright what all done Ellen thank you very much do we have any staff comments on this report we have any committee comments on this report okay hiragana mr. tally I do I just have one request and it goes across the board on all the reports if my name could be reflected properly as Tammy MacDonald rather than Tammy MacDonald Anderson I would appreciate it I've noticed that um on several reports so noted okay if there are no comments I will accept a motion to approve item point three the audit of school police overtime payroll and emotion yes I move that we accept the report so a second I'll second discussion all those in favor signify by saying aye I ask unanimous tree okay back to I remember six point two special review of technology system acquisition mr. Chiu Thank You mr. chairman or this audit was also performed by Ellen staying off our students in excellent jobs but this time that because I like to have staff more opportunity to do the presentation so as both brief to listen to support because lost enough audit supervisor on the project so I like to have fun two percent it thank you mister to David tally thank you good morning everybody my name is Bob Ellis on the officer of compliance and quality assurance in the office our next report is the special review of technology system acquisition our office received anonymous complaints alleging that the district's planned purchase of an integrated workplace management system was a waste of resources in response to those complaints we reviewed the process that led to the invitation to negotiate for that technology acquisition the system was being procured to replace certain functions of the Tri Riga system which is the district art system to do things like manage work orders for the maintenance of schools and facilities our review has two conclusions our first conclusion is that there was no documented feasibility study or business case for a new system prior to the invitation to negotiate there was no documented analysis to determine that the replacement of Trevor ego that the new system is needed or worth the additional investment we suggest that justifications for new technology investments be done prior to initiating competitive solicitations now management did not concur that the process they utilized was not appropriate our rebuttal to management's response is to reiterate that there was no document a justification that demonstrated the specific reasons why the current system is not serving the needs of the district and why a new system is needed the second conclusion is similar to the first conclusion and provides a little more detail on this and that second conclusion is that crucial information was not available for decision making there are two district forms that help guide staff to the process of replacing technology one form is called technology end-of-life analysis and request to retire obsolete technology and the other form is called business case for technology or maintenance expenditure these forms require certain information be documented such as an analysis to assure old technology can no longer deliver the function it was purchased for and the specific reasons why the technology no longer meets the needs of the district and neither of these forms were completed prior to advertising the invitation to negotiate for the new system completing these forms after the vendors solicitation selection and negotiations essentially defeat their purpose so we recommend that these forms be completed prior to advertising competitive solicitations again management did not concur they stated that they exercise appropriate procedures to determine that there is another system which can better serve the functional needs of the district in our rebuttal to management's response again reiterates that there was no documented justification why Fareeda was not serving the needs of the district and that without a documented feasibility study your business case management wouldn't have the information necessary and justify why a new system is needed and as an update on this as our understanding of staff is in negotiations with the vendor to purchase a new system that's all I have back to you mr. Cal hey thank you Bob good job as always we have some comments from the staff hi Mike do you want to comment or do you want me to start it I can start it you know the district we had this try riga system for several years it's there's nothing wrong with try riga it's actually a very robust complex system is used by very large organizations and I think NASA may use it but what we found was it was not really meeting the needs of our of our customer and in this case our customers facilities management under mr. Paul so there are you know lower cost options available on a go-forward basis there's there's systems out there that are cob based and require less support and maintenance from IT so this was not like a rash decision we've been we're in the middle of a new very large capital building program with the sales tax referendum and we felt it was time to go out there and see what else was available you know we do have staff dedicated to supporting try Riga and I'm I think they were there's people out there may be a little anxious about this type of change but we've worked through these type of things before and we're now as mr. bliss in a process negotiations but I believe once we've negotiated a contract that we can bring forward to our school board you'll see into the future where actually can start spending less on this aspect of our business systems and require less support so with that I turn it over to mrs. Paul if you have anything that reality is that the facilities Department is the only department that's using a system so every other department has their own individual system this system has been in place since 2006 it does not provide us with the reporting metrics that we need to advise our board as well as the superintendent so it is a somewhat system that is not really suited for our current purpose we have a 1.3 billion dollar sales tax revenue referendum that we're currently building and upgrading our facilities with and this system does not give us the historical information nor does it give us an opportunity to put in our new information so my staff has been using spreadsheets and our vendors system to help keep track of the upgrades that we've made so it is my opinion that it is time to move on to a system that is appropriate for supporting the schools that we're doing mr. Tice before the record mr. Poe is our chief operating officer she supervises the department Thank You mr. Burke and miss Paul are there any other staff comments if not how about committee comments I do have one notwithstanding that it may have been maybe appropriate for the upgrade of the system to me to better meet the needs of the department I don't understand why the process that was in place and established pursuant to the school district policy wasn't followed even though you know the outcome probably would have been the same but the justification and the process and so forth was usurped and that is where I think the hearing is where I think the problem lies and I III I'd like to understand why that process wasn't followed and why management doesn't think that they need to follow the policy so I don't think it's a question of that we don't think well my team does not think you need to follow the process we were following the process we had an IT person that was kind of leading us along the way so we work hand in hand at IT and so in our minds we thought we were following the process so mr. Burke can probably speak more to that yeah no I would agree with that we did we did not set out to break any process we probably may have anything we were not formal enough in our approach but this has been kind of a long-standing conversation about trying to meet the needs of our facilities Department there was collaboration between IT and facilities there was some assessment of what was kind of the current gaps in what they were you know the type of reporting they would like to do and what they were able to do and so then we went out to kind of you know shop around and see what was available you know reading report it looks like we could have been maybe a little more formal as we did this justification to the part ways with try Riga but honestly we wanted to kind of see what else was available out there and what that might cost before we got too far down this road and you know I think it's a lesson learned for us I guess we need to be a little more deliberate if we're gonna you know talk about leaving one system for the next but but sometimes you don't know if you're gonna make that jump until you more information available so yeah again we didn't set out to prompt this report I think you know anyway I think we have there's probably more a little bit of angst maybe even within my own IT department because we have some staff that are dedicated supporting the legacy system try Riga and they may not be sure how their job is going to fit if we if we leave and go to another system or [Music] usually you know we have demands an IT across the board and these people can often be pick up another skill set or help support another system and that's that you know that's not really in a report but I just feel like that's that's part of the conversation here is why we might be under his level of scrutiny so did the Dismas School Board is a school board aware and was this done with the support of the school board and are they aware that this was this transition and was being made mr. chairman yes so you know I review this report and I am a real issue with this I mean I you know the court meetings and autumn meetings and the school board was sold on this on this program that cost the third parts cost the school board eight million dollars and I've been told every time there was a new module added to this program I complain about the cost and we were told that this was the best you know the best invention since sliced bread and now we're being told that is eight million dollar investment by this full board to be scrapped for a new new program that's going to start off with a five hundred thousand dollar purchase but I understand there's modules urban pianets are five and ten years from now we're going to be up to another eight million dollars at this time we don't know what the budgets going to be next year but we may need more buses if we have the social distance kids and we need capital money I just don't see any need right now and I'll make this point next week at the school board meeting I don't do it any need to scrap an eight million dollar system to buy a brand new system I don't understand why was it taken to Technology Advisory Committee first but you can make the justification for those people that get revised from under school board that that system is not meeting the needs of the district before you went out and you started negotiating for a new system so I think the system the process you followed is totally flawed that the school board would not approve of this I can only speak for myself although I got to and like my colleagues here present today I just don't find any I I don't find in you need to justify first of all that the school board before you start negotiating for a new system why are you even considering replacing an eight million dollar system at this time with them when there's tolling issues on the budget we stopped all transfers of employees we've not made any purchases the superintendent's frozen all it's been and then at this point we're talking about scrapping an eight million dollar system for another half a million dollars I just don't get I don't get so if I may elaborate we're still in the process chairman Barbieri of seeing what the actual cost would be so it would be appropriate to bring it to the school board prior to us having an actual cost we know that technology Advisory Committee which is where we're not at my opinion you should not be negotiating a new contract with somebody until you justify 2/10 attack and why the current system for eight million dollars doesn't work I don't understand why you ever justified that before even looking to replace a system justify attack which advises the school board why we're replacing an eight million dollar expenditure with a brand new system I just don't understand why you haven't done that okay well let me let me just add a couple things it was our intent to go to the tap committee we wanted to go when we could provide kind of a comparison of the two systems and what the total cost would be of ownership the future cost to support these systems the eight million dollars is an aggregate sum of several years of people supporting that system and a staff that supports that system and the thought was we we may be able to actually save money going forward rather than continuing to pour money to support a system meeting the needs of the customer so anyway that's how I got here we plan to go full analysis the point about that before we even talk to vendors or go out there and see what's in the market that you know that's something we're going to I guess take under advisement figure out how we operate because you know we were just trying to get more information there is I'd there was dissatisfaction with the current product and I don't know where you know from the court meetings I'm not usually in those meetings I don't know at what point you know we've had changes in leadership this goes back fixed and basically what I've been told kind of is over from the laypersons perspective was it try Riga was actually just like almost too much system too complex too complicated to really be tailor to our needs so I guess that's all I have the offer on it thanks any other staff comments Tammy did you have any other comments well all I just want to say is that it seems like there was a process in place the process and now we are in a situation where our staff is you know the school board moving forward and negotiating something and they may or may not have the support of the school board I don't know what our our position would or should be at this point and I'd have to look to I guess mr. Chiu or mrs. McBride for idents but I don't know we're just gonna if we're just voting on the report we just got to accept the report or we're sending a recommendation but my recommendation if that is the case would be that we urge the staff to follow the policies that have been put in place and that's for a reason so that we don't end up in a situation like this and the school board can make the proper decisions based on a demonstrated need rather than someone's opinion that it doesn't work needs to be followed hi this is one to Paul again as I said previously we did partner with technology department and the tech part our committee is kind of a spin-off of the technology department so and we were in our in our preparation of this we thought we were following the process and until the anonymous complaint board that's when we saw that perhaps we could have done things maybe a little bit tighter but it was no intent to not follow policy or follow the past practices of the district we thought we had it under tow with having technology as a partner in this process early on in the process there was a pros and cons document created comparing the two systems so again I want to assure you that no time was it a motivation to disregard policy or a process okay thank you hi I understand that that there was no malice of intent or not to follow the rules but I think we're at a point where the information that's been provided by staff should be put down someplace on paper because then it would circumvent all these conversations etc and then the people who are decision making thus the board have good information to decide whether this is the right thing to do or not when I read this audit finding it seemed very logical to me that if those forms were have what would have been filled out and regardless of whether they'd known was there or not I still think that to do that that provide that then basically the information that is needed will be provided for good information or for good decision yeah I'm I'm sort of dismayed by that we're like running on two tracks and the point is if those forms aren't available or don't do the job then we need to get rid of the forms so then again people can make good decisions off of the information that's given to them and that there's not these side conversations so to speak where we get a better understanding of why people do what they do etc I think these are all good comments and I think at this point these comments will be passed on through our minutes to the school board because the school board thing the final authority will have to make a decision but I appreciate the committee comments are there any other arrests from any comments yes I have one comment mark yes one was was the old system or a current system was is it able to be upgraded to meet the gaps that you were discussing and if so was there a cost analysis made to see for you know upgrading the current system versus buying a new system everything in this system in try we go as far as it relates to facilities requires a custom report and so we can probably gather the data in terms of how long it takes for a custom report to to be done in some cases six months a year and so with that you're expending additional dollars and money trying to come up with all the customization that you need so that has presented a problem for several years I've only been here about three years so the system as I said before was published in or purchased in 2006 or I think seven hundred and eighty seven thousand dollars and so since that time we have constantly the district has constantly had to pay into the system for these custom reports whether it's in personnel or you know wages and actually staff so again you know they have tried over the last many years to try to make the system compatible for the needs and I could probably speak to that better since she's been here a lot longer than that so the current system every time they they you need to run a different type of report they want you to have to upgrade some part of the cysts you have to prepare a customized report okay at the birth did you have anything else you wanted to have no that's it mr. chairman I'm good so my understanding is you know when we were in court we bought a module for the leasing program we have a module that determines whether the air conditioning system in the schools is working so we've been adding modules it's not just the cost of dumping money in for employees it's the fact that we've been buying modules for this program to keep keep up with what the district needed and for the perfect example of that past Audit Committee meetings she's told the Audit Committee and me being there that we bought a module to make sure that the leasing all the leasing is done online so we don't have any more than written pieces and all the problems we have with leasing enough and the schools so we lose module so I don't understand why we don't go back to try Riga and find out if there's some module that they can make for us that this lesson is grabbing an entire system what are you gonna do with the leases this new system gonna have to buy modules to do the leasing we're gonna have to have modules to run the air conditioning systems in the schools I mean go back to try Regan ask them if they have any way to modify the system like the other day like Mark just suggested to see if we can work because we've already spent tons of money on the system we have employees that know how to use it when we're in a budget crunch so I just don't understand why that preliminary homework has not been done I just don't I don't get and I'll shut up you know this is not my meeting and I'll stay out of here on but I just don't understand why we're at this point without without taking and every detectable that's a technical advisory mr. chair I had something yeah my obviously I can that appreciate the audit committees concerns and that over-pour chair we would not bring a recommendation forward that was going to cost us more money especially in this environment which I'm very aware of there's an analysis that needs to be brought forward and that was the plan to bring an analysis to tack and then we need to dig into the cost a little bit what we spent on try Riga how much of that spying modules how much of that is ongoing support and waste calories and benefits and then their initial benefit of a new system this cloud-based and hosted and we'd have to look at all those modules yes leasing would be a part of that so this is a fairly this is would be a fairly major transition that requires a lot of thoughts we were planning on doing that but it looks like we you know should have got to tack sooner I guess before we got down this we wanted to see what was out there get some pricing and then be able to really do the for analysis we wouldn't bring a recommendation to the board until that's answered all questions and people are comfortable with a switch if it doesn't make sense financially I wouldn't support it so I guess I'm not sure how to leave this I think we can definitely go to the tack committee and start the provider losses of current costs versus what potential future costs are and maybe come back to the Audit Committee at some point this is kind of an unusual situation we find ourselves in some open to any suggestions from mr. Chu or mr. Calley or how the committee would like to hammer this mr. Burton my thought is that perhaps you go the school board should workshop the project and after its workshop where I get back kind of state-of-the-art committee for recommendation or wherever and then go to the school board for the final decision that's just my thought I think that's a good one I think that thank you there are further comments I'll accept a motion to approve as presented the special review of the text reform acquisition I have a motion to approve I make a motion that we approve the report as presented this is Debbie man so second good any further discussion all those in favor of accepting the report as presented say aye thank you okay well move on to item six point forward a special review of the feed collection for the 2018 summer camp you mean candy from your elementary school mr. chair Thank You mr. Tully I like to mention again our step auditor Ellen Steinhoff has been working on tariqa system for a little while for a few years in every loss of an aspect to spend a great deal of effort in looking into the system so we appreciate that okay for the next project is that the special reveal of this connection for you begin scene 20 2018 summer camp ensue see case it's been working on a project a supervisor and then supported by other staff auditors so let me have this case - presented with Paul so same please Thank You mr. Chu hi mr. Kelly and everyone this was a follow-up to our annual audit of the school but which one blackened - thought for the 2018 annual audit and during that audit we also looked at the 2018 summer camp we noticed some discrepancies between the money collection records and the bank deposit records for that summer we went back and did a full review of just 2018 summer camp that was done by Nicole Eng and that is the results this report we found that of all of the collections there was a total of 2,300 dollars that had discrepancies between the collections and the deposit records this included a deposit one collection a daily collection of $1,800 that was missing and an additional four hundred and thirty four dollars that was an overage and where the it appeared as if that money was deposited twice so because of all of the inaccuracies records of the summer camp we were not able to have any assurance that all of the fee collections had indeed been collected for that summer camp let alone be deposited into the bank the second issue that we're going to discuss how to do with non-compliance is just in the money collection procedures the review of the summer camp fee collection records we found that there was seventy two hundred dollars in codes that were not turned in timely for deposit and those delays ranged anywhere from one to eighteen working days in addition to that we also observe two different collections that were put into the safe with monies collected reports that were completely blank all of these non-compliances just add to the control weaknesses for revenue collection at that school and during that process in that program third is you had to do with the summer camps feed collection records that they keep called easy-care we looked at all 56 family ledgers and we noted errors in the recording of program fees and subsidy credits as a result some parents were overbuilt some parents were under build and because of all of the errors that were made by that site director in these ledger records and in the attendance records we were unable to determine the total loss in revenue for the 2018 summer camp program the final issue that we're discuss has to do with student safety and that had to do with the after school program registration forms we had missing or incomplete forms in that program of the 74 children who did attend the program there were 11 registration forms missing and there was an additional eight registration forms that we're missing the parents signatures there's a lot of critical information on these forms that includes medical information pickup arrangements and contact information so it's crucial that these forms are completed with all the needed information and signed by the parent or the guardian we received responses management responses from the principal of the school from the director of extended learning that oversee our actors and also from the CFO's office and all concurred with our findings during the actual fieldwork we referred our findings to school police because of the missing money issue and they completed their review and passed on the information to Department of employee and labor relations and the final outcome was that the after-school director received the written reprimand and that concludes this report staff comments on this report ready good morning this is Kyle I'm the director of extended learning I have a comment first I would like to say that I would like to acknowledge Michelle Amorim who is my auto compliance specialist who has been assigned to work directly with UB Kinsey both her and myself had an opportunity to meet with the principal back in May of 2019 along with the site director to discuss some of the discrepancies that we found in our annual fiscal review in that meeting we discussed and provided strategies for rooms strategies for improvement and we also assigned an additional person within the office and after-school liaison who will work hand-in-hand with the site director to ensure that we made improvements in these areas when we reviewed the summer camp last year there were some small findings but they had been reduced significantly and in completing our fiscal review this year we did find that there were significant improvements however we will continue to provide one support with you begin Z and make sure that both the principal and the director receive support as needed that's all that I have thank you very much any further comments if not all except the motion to approve this report debbie Manso make a motion to accept the report no a second Kathy wakile's second any discussion all in favor signify by saying aye all right I ask unanimous ly okay the next item at six point five on announce cash count at Roosevelt Elementary School that's for choo-choo [Music] I'm sorry here's our first time one doing this exercise intention Susie so to continue on to our next report this was an unannounced cash count at Roosevelt Elementary School that was performed as a result of a district-wide analysis that we performed where we compared all of the collections that are recorded in the school's accounting records with the bank deposit records and we saw what appeared to be a missing deposit at this school and that prompted our school site visit that day what we did is when we arrived we did an unannounced visit we do an inventory of the safe and of the collection records for that point in time and what the first result of that visit was is that we found that there were collections that were neither safeguarded more timely deposited and the missing deposited question was eventually we found was in the school treasurer's desk the bag was counted it was not sealed it had cash it had checks and it has a deposit ticket that was dated for December 3rd those cash was short $40 but they called us later in the date of the report that they actually had found the additional two $20 bills underneath of a counter in the drawer that what added to the confusion was that the armored car driver made some mistakes and recording what he picked up at the school on the day before as well as that day also so in the end the money was located and it was deposited the second issue that we observed while we were there had to do with drops a flaw not being used by a staff member when we did the inventory the safe we saw a collection for 650 dollars in the drop safe but it had not been written on the drops a flaw in addition to the principal and the CFO's response we also received the response from the former school treasurer who was involved and no one disputed our findings and they all concurred and the findings were also referred to employee in labor relations and the outcome for their investigation was that they found there was no ill intent and that the principal would address the issue with a memorandum to the subject employee and that concludes this report Thank You mr. Cade fair comment committee comments hearing none I'll accept the motion to approve this report is for Evan its Cathy wagon Debbie man sighs second okay discussion all those in favor signify by saying aye hi I opposed passed unanimously okay 6.6 audit of control procedures and updating with student grades and the edgenuity mr. Chiu Thank You mr. chairman staff wadded up Baba Randall's did the fieldwork and audit 40 this report so like for her to do the presentation [Music] good morning everyone my name is Barbara Reynolds and I will be presenting the results of the audit of control procedures for updating student grades in the ages this audit was completed by myself and Andres Ortiz the objectives of this audit were to assess the adequacy of control procedures for updating student grades in a genitive system I mean whether great changes were administered in accordance with the requirements of school board policies and district guidelines this audit included the great changes for the credit recovery program and the virtual school program administered by Pam Beach Virtual School the audit produced three major conclusions however before I explained the conclusions I would just like to discuss a few background items such as what is meant by student information system and a genitive system student information system also known as sis is an electronic system which serves as an official districts record of student performance student information system is used to make student information including the student attendance grades report cards and transcripts ingenuities system this is an online platform contracted by the district to provide full-time and part-time online courses for the credit record covering and virtual school programs credit recovery program this is one of the options the district provides for high school students who do not meet the minimum to point or grade point average in graduation requirement for students who need and also for students who need great forgiveness the virtual school program in addition to the credit recovery program the edgenuity program is also viewed by the district's virtual school program for online high school courses now I will go back to discuss the results of conclusions of the audit this audit produced three major conclusions the first one is that access controls to a genetic system need improvement we will review the access provision to Aegina to post them or the credit recovery program and the virtual school program the review found the following first 14 on district and 144 former district employees had access right to change student grades in the a Genuity system neither group had authority to access to grades we also found that an unauthorized user who retired from the district had accessed the edgenuity system during the 19 day period and executed 232 record changes this changes included 40 changes in assignment grades 26 addition of course activities 3 removal of the course activities 10 resets of assignments 153 completion of teacher reviews we also found that I can place the truth voice transferred to other work locations but still had access to student records our work location consequently they still had acceptable change student grades the second conclusion was that 65 sample ingenuity assignment great changes did not have valid justifications or review of 472 sample great changes revealed that 308 of them did not have documented justification for the changes with other required documentation there is no assurance these great changes were appropriate the third conclusion for this audit process for updating student information system database with edgenuity credit recovery program grades needs improvement or review of the student information system records it's for sixth credit recovery courses completed by students at one school revealed that the grades were not accurately recorded in the student information system final grades for two courses completed in December 2018 and February 2019 had not been updated in the S student information system after seven and five months respectively we also found that for a unit of final grades were recorded in the student information system without the approval of the school culture addition final grades for two credit recovery courses completed by students at another school were recorded in student information system without all the required approvals I would also like to note in conclusion that during the audit persons audit that was June 2019 the OIG sent a management advisory with wheels of X of the exceptions to the deputy superintendent of schools or appropriate actions to correct the deficiencies I was also note that excuse me all these findings were conquered by the schools and they implemented corrective actions so they took in all our findings into account and made changes and these changes were credible this concludes the audit thank you my friend we have any staff comments on this report yeah this is Brad Henry I'm the director of virtual and home education services and I just want to know that we did work with Barbara throughout the process of the audit and that we did meet with all principals personally went over the audit findings with them and we came up and helped them with the responses and that we will continue to work with them we also worked with upper leadership and we could develop the bulletin that has gone out to all of our leadership in every single High School Principal regarding the great changes which has already been implemented now as you know any great changes that has to happen they have to fill out a specific form through the Google process and it comes to our offer and we review everything and then we make the final judgment whether that break change has to go into place or not and we're also developing a Google website regarding appropriate training measures with a lot of information that that we train will be able to go to regarding the information about injunuity so we put these in place and we hope that we are going to be going moving forward Thank You Brad hey brothers back on us which chairman if I may add when Miss Reynolds mention about on June 24th with sentimental advice to staff to the deputies with tendon it it when we discovered the unauthorized access system we gave them the list of all the employees names for them to take immediate action to remove their access right so that was done immediately so to make sure they're no more and authorized changes to can can be performed by by people so I think that that part shows the diligence of staff and you responds to the October issue sorry I just have one more thing to note also that we found that the controller procedures were in place there was just a few instances of non-compliance okay any further staff ok committee comment I have one comment maybe you can help me on this all of the responses indicated targeted completion date you have something in place to follow up to see the theis of these days from that mr. chair we do have you know process that we follow up on all the findings after six months of the initial report and that is an ongoing process that it's been followed by the bodies office in fact is among the items appear we will look for that this is a require procedures by government bodies in standings that's fine Thank You mr. chairman a question yeah chair mr. Chu and you know in our meetings for the last two years the meetings you have with me privately as well as I know you that you've indicated this information the other board members ivenna gated that there were several thousand great changes at Forest Hill High School over the lawn over I believe a two-year period I don't see any reference to Forest Hill High School in this report you indicated you would turn that over to the administration about two years ago what is the status for the Forest Hill High School great changes and why are they not included in this report where they not done through this system uh mr. Joby's the chairman this is a separate issue I think that still under investigation by the Department releases so not kind of elaborate on it but they are still working on it and and then we are falling upon the order tensor issues but the separate issue but did you tell me that that was turned over to the administration like three years ago two and a half years ago it went to damn directly so we are kind of aware that's what's happening so we kind of monitor Deportes what do you remember the date wasn't you did you tell me what a turnover the administration like in 2018 I don't have that wrinkle right now but I would like to share with you after the meeting okay there any further comments of either staff or the audit committee if not I'll accept a motion to approve this report Wagle so move marked by master second discussion all in favor of the motion signify by saying aye aye opposed motion carries next is 7.1 a status report from the OIG as are they for 27th of this year mr. Chiu Thank You mr. chairman um we know that the school district had been kind of requests they have to work from home since sometimes you know your March so it has been kind of we did some a lot of adjustment for staff to work on under audits and ongoing projects um a lot of information in order to had to be are we will or of documents and some of them had not been in the electronic form so it's kind of what's just for us to make adjustments oh but we managed to open all the ongoing projects according to our proof work plan so if you see on this purple page that they are all in a field work and also if I may add it the first item 1a that the squat it we had any marks in sometime late February mean April that we append is depending the management response we have received the response for management and then we post to be ready for our big meeting and findings are pretty constant like compared to previous years and then we do have some ongoing investigations if this is on page 2 so we staff have been working very diligently although they are working from home so hopefully we could wrap them up and then and come back to the order committee but so we we do have a very busy schedule thank you did you there any comments from staff comments from the committee if not all except the motion to approve this report is for that Debbie man so motion to accept the report I second the motion there any discussion all those in favor say aye passes unanimously ok next is the inspector general search update and mr. Chu I don't know whether you want to discuss that or whether is Mark Mitchell I think mr. Mitchell is in a position to go through the process with us ok mark take mr. tally and then Thank You mr. Chu and thank you for your time on the agenda just to update the committee briefly of the status of the IG search so as you're all probably aware at the board meeting of April 29th the board authorized the district to move forward in a virtual manner for hiring of this this IG and and we feel we have the capacity to do so and we per that timeline that was approved by the board the job has been posted it was posted May 1st it's going to be posted through May 22nd then we will screen screen those applicants and on the 27th make available to our board members and the audit committee members as well via electronics as well as a hard copy documents that was at those applicants for review by the by the board and by the audit committee and I wanted to highlight on that timeline that was approved by the board they're requesting the audit committee input I guess it would be a special meeting for you on May 29th because then the board will will proceed with shortlisting candidates taking the input of the audit committee the perceivers shortlist in the candidates on June 3rd and later that month conduct the interviews virtually and have a have a replacement in place hopefully by the end of June so I just wanted to bring that to the attention of the committee and and seek any questions or input me may have as we head toward the 29th and and certainly deliver of materials to the audit committee members on the 27th audience sorry my only comment is the last time it was very night for me to find time to review the applications and make my comments I didn't know if we could give the Audit Committee a little bit more time to review those applications in order to provide feedback okay it's closing on that we will seek to do that we the applications are closing on the 22nd as soon as they're available you know be a screening will be screening over the weekend I think the 22nd is a Friday so thank you thank you for comment will seek to do that mr. Chu I mean mr. chairman may I make a comment yes mr. chairman so for the audit committee members the DES board was not satisfied with with not only a little bit of time they were given less at all so that you were by the vendor that we had hired that you will restrict it to what you could tell us so we you know I know that after discussions at the board meeting that we plan on making sure that we could full input from all of you as to the candidates this time so you will not be restricted likely where the last time the board was not pleased with that it had nothing to do with our HR department it was the outside vendor that indicated that's the way they were going to do it we're not using them this time so we plan on making sure that you can give us all the input that we would like to have in order for us to make a decision well thank you I think like Debbie said time is going to be of the essence and we're gonna need more than say two days to review everything and come up with our comments so mark if there's some way you can you know speed that up tentatively we were still going to plan they have a meeting on the 29th the time to be determined but we'll see what happens and hopefully we get these applications in time to spend some real time in reviewing yes sir we heard that loud and clear and we'll review those applications and that week and after the 22nd and seek to get those to the committee members of the board as early as we possibly can can also mr. Mitchell I hope this time you'll give the committee a clear instruction so what to do give them the protocol so that doing the reveal and discussion so that they could touch base on something for the benefit of the school board mr. to but you know the policy calls for audit committee input and I think the board's giving us direction that they'd like to hear from the audit committee members without the chair said without restraint you know further restraints were provided last time by the vendor and I think the board direction if I'm not mistaken from the last meeting the board discussion was for the committee just have an open discussion about each of these each of these candidates legal department will be in attendance on the 29th as they are here today and Miss Reiko has issued a memo of guidance to the board I think it was provided the committee members last time about kind of parameters for such a discussion so most all due respect I think I think the idea was up to discussion within those parameters provided by Miss Reiko I think that we have three members not attending from our committee so they may not be privileged to our discussion today so I hope that you could come up with something in writing as a general guidelines so that we don't know step you know over the boundary we'll take a look at that with the legal department I want to reference their their mental guidance that they provided previously the will of discussion with mr. Rico because as the chair said we don't want to restrain the the free discussion the committee but I understand your request and we'll take that up with mr. Rico yes sir thank you thank you mark there any comments pertaining to this yes yes tentatively we're gonna have scheduled a meeting from the 29th that's subject to change but you all will be informed added for those committee members that are present at this meeting yes tally Debby man so again my other observation whenever I was reviewing the applications before against the Job Description is I found that a lot of the applicants that were recommended as part of the process did not meet the minimum job requirements as reflected in the job application so just are we do they need to meet those job requirements that are in the job scripted or are you allowing people to go the applicants some of them to go ahead and and submit their applications and be interviewed without meeting the minimum job requirements hey thank you so much for that question as the board chair noted the process is run by an outside vendor last time this time our internal HR department is running the process and what we'll have is part of the materials that are distributed to you prior to your discussion on a twenty nine you'll have a screening matrix of all applicants that show who qualifies for the job by the Job Description criteria and who does not so your your binders or electronic versions that will be sent to you will show that screening matrix so you'll see of all the candidates reply who meets the criteria who doesn't so that would be part of the materials you're provided with and that screening will be done ahead of time but that thank you so much for that question I should have noted that in my comments as a marketer the if we get something that don't me why do we even get them if they don't read the criteria well is it with our well are the criteria and we take it from there well we did in the past when we've done this for Superintendent searches and other high level criteria searches board members have requested that even those that are screened out they'd be provided with what we typically do is we in a binder electronic format we show let's just say you know twenty people apply let's say ten people qualify ten don't we would show the applications for the ten that qualified on screening matrix and the materials as well as the ten that don't you know just in the spirit of full disclosure for all those different apply okay any other comments okay we'll move on then to item nine this is just FYI investigative reports of management review are there any other are there any general comments to come before other committee chair tally Debbie Nance I again just wanted to let you know I was on the meeting at nine o'clock and I was in but I was on my phone and I was answering through my phone and I took it off you mute but evidently all could not hear so I did jump over to the Google meeting just wanted to let you know that I was on the meeting at nine o'clock Thank You Gregg certainly hear email okay at this point again we're going to have a special meeting most likely on May 29th with your board members will be to many members of the informed of our national regularly scheduled meeting is June 18th and I just want to thank all of you for this interesting style of eating I look forward to the time of free baby by June 18th we'll sit around the table but I want to wish you all continued good health to you and your families and I want to thank you for your participation and if there's no further business I'd entertain a motion to adjourn bye everyone stay safe and healthy thank you