All right. Good morning, everybody. My
granddaughter, I think.
Good morning, Doctor Wants we
will start our audit committee meeting. We do
have a quorum, although not here. Physically present. There
are some that have just stepped out. But I want to get going,
Um, in essence, to try to get through
all these items today. So if we can rise for the
pledge
religion in the United States? Uh
huh. Yeah, right.
All right, Doctor, Dr Walsh is the only one who's not here. Right.
So, um,
Chief, let's let's go before we go roll call. Let's go to the
chief auditor. Administrative matters. Okay. Um
thank you, Mr Mayerson. I'm George Bowen, the chief
auditor, And I do want to thank again the committee for
coming in to have this in person meeting. I want to thank the people on the
phone that we're going to announce later. I'm always grateful to the committee for your
time, your knowledge of schools, government accounting,
your experience, and in a variety of, uh, different
skills that helps me put together a very good audit program. So thank you
very much in advance. Um, with respect
to some of our covid processes of the
room was listed last night. As the building is invested every Wednesday
night, we do have the spaces for you that have been wiped
down. We do require the mask all the time.
Um, guest places. When they come in, we are going to
be wiping them down as well. Um, with respect to the timeframes, I
provided the agenda. Two people on
district staff who will be in and out. We do want to manage the space
in the room. And so, um, if we
can try to stick to the agenda as much as possible, even though we're just a few
minutes behind, um, we do have the court
reporter here. Her name is Tony Freeman. Um, she's not
familiar with some of the members. If you can please state your name, as I did when I
started speaking as well, that will assist her throughout this process.
And then I also wanted to let the committee members know that we do have,
um, form a B memorandum of voting conflict for community,
municipal and other local public officers available if it's needed in
case there is a voting conflict I am tending
to of the acknowledgement of school board advisory
committee member responsibilities form. Those happen to be two members
who have not been able to make these committee meetings where one of them may come today.
So I hope try to get that form from her.
Um, also, um, we did get an
email from Miss Dish asking for, in addition
to the agenda, um, regarding,
um, the structural failure that happened
at records. Um, we did get that email after the agenda had
already been nailed out. I did want to mention to the committee
members that as far as adding things to the agenda that was
discussed a while ago, it's It's reaching out to me before the
meeting. And then I would evaluate the subject
with the chair for putting into the agenda. But then the
person can always come in and speak in the audit committee
member section where if there's consensus, it could be
put on the following agenda. But regarding to the point to Mrs
Dishes email. Um, I wanted to mention that with respect to that
situation that records, the district will be performing
multiple reviews of the situation. The superintendent I
mentioned this at the board meeting yesterday. There's going to be a
review done by the architect of record, um,
also from the insurance carrier as well. And then the
district is going to be hiring an engineering firm.
Um, the superintendent will report on this to the
board when everything is complete. Um, we are
not. My office is not leading this review, but I
will be part of the various key meetings, and I'll
know the concerns so that I can modify
the plan that we have with RSN to
audit. Um, be bond as well as different areas
that we may so choose. So I will be in the know with respect to how
everything is proceeding. But the communications on that will come from the
superintendent when everything is complete.
Um, that concludes my administrative matters,
Mr. Chair. Okay. Thank you. All right, now, I think we
have a quorum. So can we have a roll call
you can start with. Oh, yeah.
Um, thank you. Um,
Mr Moses Barnes here. Um,
Miss Rebecca doll. Mhm. If you're on the phone
and start care. Mr.
Anthony Damasio here, Miss Hagan
Dish? Yeah.
Ms. Mary for Did. Mm.
Mr Michael. Grouchy is not expected.
Dr. Daniel, 12. Here, Mr
Robert Mayerson here. Mr Andrew Mellon.
Miss Connie curl here and let's go.
Shaw here. And this Stefanyshyn is excused as
well as Mr Michael Douchey. If we can please, um,
have the remaining persons in the room, please announce
themselves starting in the back. Please
wait. Haley, RCs audit
department shall mark for at the department.
Uh huh. Judith Martin, Chief financial officer.
Mr. Valerie wants
a chief school performance and accountability officer. And
George Thabo and Chief Auditor. Okay, so we we do have a quarrel.
Um, do I have a approval of the
agenda? Washington pro
motion by made by Ms Shaw Second by Dr
Lynch. Walls all in favor. Signify by saying aye
on the phone. Missed all
by. Okay. Anybody opposed the eyes? Have it,
Um, public comments. Are there any public
comments? No, there. There are no public comments,
Mr Chair. Okay, I do. And I
guess I would refer to Mr Bowman or Mrs
Morte going public comments. Um,
the school board's procedure is, as they allow people to
email, even though they have a physical present
core. Um, I just wanna see what our
policy is or obligation regarding public comments,
whether we are going to allow people to
email in comments as the school board allows or whether we
just take, you know, if you're here, you're here if you're not,
But there's no opportunity for public comments. I want to be fair and reasonable.
So, uh, sure. I just wanted to point out that
both the Bond Oversight Committee and the audit committee
are operating properly. Um, and just
like the committees were operating before the
pandemic, we do allow for public speakers to
attend the meetings as attended here at this committee on November
19th and make comments. Um, if this is
something that we would consider, this would have
to be something that is done consistently with a bond oversight. So this
would be something that would have to discuss internally
and either put that into the process? Yeah.
Is there any okay, Dr
Walsh? Okay. I've heard numerous times in here.
The chief auditors say that they follow how the school board operates.
So if the school board is allowing people to email in
comments because people cannot make an
11:30 a.m. meeting in the middle of the week, then
we should have had to ask about this. But I did ask, Come to think of it
and I don't recall getting a response. So thank you for asking, Mr Morrison,
but I distinctly remember it being said multiple
times that we're following. How the school board, not the Bond Oversight Committee.
There's no policy that dictates the to operate in
tandem. It was how the school board thank you,
Dr Lynch Walls for your email and your comments. As I mentioned, I
will discuss this internally, and the district will
go one way or another. With that, Uh, I think it might be
up to the committee where, just like when I had the runaround
over getting audio recordings and then we now have
recordings which I hope are up to date on the website, and that was
decided by the committee. No Doctor Lynch Welsh. Just
to mention two things. I'll facilities be the same response I gave you before.
I'll discuss that internally within the district, and we'll let you know what we
do with respect to the recordings. We now have a court reporter.
This item is not on the agenda, and that's what we're utilizing,
and that's what's getting posted on there. That was what was decided by
at the meetings. We
decided as a group that instead of having the recordings, we would just have the
transcript. The transcripts are I think you wanted to have
access to the team's meeting, and we provided that so you can easily access
it. So the transplant team meetings, What I'm asking is
whether we decided as a group to only have the transcripts and
forgo having the recordings. Now, I don't recall that.
I believe it's just the transcripts that are being put. Did I'm going to
say it again? Did we vote as a group? I don't
remember. I think I think the transcripts
were in lieu of because we talked about minutes.
We talked about it, but the recording
is still being made Or is it not being made anymore? Yes,
we discussed having just the transcripts, and all you requested was
having access to the team's meeting so you can easily access
it. And that was provided to you. Michelle.
Um, Mr Chair. Well, I This is so wonderful
and fun to listen to. We have an agenda and what we're
discussing was audit, um, public
comments. So if they're known public comments are issues. Could we move on
to the agenda? I do have to leave at once. I appreciate that, Michelle, But the
problem is that Mr Jim Bowen does not respond to any of my emails because he
makes up different rules for me. So the only option I have to get a question answered is
to do it on the spot here. So this is not on the agenda. So I
suggest that we proceed. All right, well, let's
let's proceed. We can discuss this if we have time.
Um, as as the meeting progresses, um, audit
chair committee comments, I've got just an update,
and then I've got a procedural
operational request.
Um, just to let you know that our policy
1.7 group met with Dr Osgood
regarding this is a follow up on Corum reducing
quorum based upon the attorney General's
opinion and letters. Um, it is extremely
unlikely that we will be able to meet outside
of, um through teams or whatever the process,
maybe without having a physical in person Quarante.
However, there was discussion about possibly reducing the number of
members to maintain quantum since for
this committee's purpose were able to maintain quorum, I would
just say that that seems to be a moot point for us at this point. So
I just want to do alert as far as other committees, um,
they're still working through that process from a
procedural standpoint, and I want to bring this forward. It was brought to my
attention, Um, that we may have
kind of I'll call it usurped Robert's Rules of Water on our last
meeting regarding a motion that was made
by officially by Ms Po. Um, so
in the abundance of caution and the
motion, I believe is in your minutes on page
62 of the minutes
in the abundance of caution, if we can
get, I guess it's not really reconsideration but a
renewal of the motion. This way we can
cure anybody who might have objection to us making the
motion. Um, it was my belief that Ms Po
brought forward the motion. However, as I said, I just wanted to
secure any questions that we may have procedurally been operating out of
Robert's rules of order.
So did you want to renew your emotion. Did you
understand what I'm trying to get at? Okay. Is the issue
that it was? No, no, no. The issue the issue
was is that miss for had made a motion. The motion failed.
Mm. In Robert's rules of order, you can't bring back the same
motion unless you are, unless somebody on the
prevailing side wishes to bring it back. We had discussion on it,
and there had been some questions whether or not this verdict had made a motion,
whether Ms Poet made a motion. Mr. Tebow and I believe they didn't know there was no
motion on the floor. However, just to be
clear so that we can cure any many problems
that might have been outside the scope of Robert's rules. We
are. We can cure that through a renewal of emotion. So if we
do that today, that same motion would then
be officially accepted. Um,
and we could get an answer and move forward with it so I can go ahead
and repeat the motion. Okay. My motion was to have the chief
auditor have a conversation with R S m to
discuss the possibility of bringing the information that
was Ms Fern had requested in terms of
their projects. And in case that there would be
additional costs, we would need to know. Correct,
because it was the best quality is being requested is sort of a
change in the scope of the audit. So
that is that is your emotions. Do I have you? You have that,
um, the same motion that she made. Here it is. This time we're
working on that. I do have that. Right. Okay. Okay. So do we have a
second? Don't all jump at
months because I
was sucked into that motion. Please. Our
second for discussion for this show. Okay, Michelle, second,
is there any discussion on the motion? Yes. I'd
like to go back to the first motion because
I think we're losing what the point of Mary
Burdick's motion was, which was to get the
demographics on future audits.
And then we got sent something as a result of this one.
Yeah. Figure out how they can provide the information that is needed. And I'm
not satisfied with the response we got,
but it's neither here nor there to me because, as I said before, we can
figure out how to drop demographics in there.
Um, yeah, because
we've already had a response to this motion. Essentially.
All right, All I'm all I'm trying to do is make this
official product. If we if we want
to go back and, um,
to change it, we could do that in a later date. But
this just quantifies housekeeping. Yes,
Michelle? Yes, Mr Chair. I just wanted to
make sure come from because everyone seems to get confused.
All we're doing is to cure the
violation from the last time. So we're just redoing the motion that was already done and
approved. Correct? I would say violation
in a in an abundance in an abundance of caution
so that we're operating under what some may perceive that we
didn't operate under Robert's rules. I just wanted to. And again,
my opinion was we went through the proper channels, but
I've been advised that maybe we didn't. So I just wanted to
cure what we had done properly. Mhm.
So is there any more discussion?
Seeing? None. Do we have a motion to approve?
Mhm. Uh, all those in favor signify by saying
Aye. Anybody opposed.
Is that an opposition doctor like yes, I'm voting. No,
because I'm not That did not a fan of how the whole thing went
so well. We will reflect that. Dr. Lynchburg.
Ms. Dole, are you in favor or not? Yeah,
I'm in favor. Okay. So it
tests. Thank you. All right. And those are Those
are my comments. Do we have approval of
the January 28 minutes? The motion
to approve Don't all jump at once. You guys are
so active today. Second,
two seconds. The motion was motion was
made by Dr Lynch Walsh, who seconded
this post Second, all in favor signify by saying aye.
Anybody opposed the eyes? Have
alright. Proposed audit committee meeting dates.
Yes, thank you. Agenda item
number eight, That is in your package. Although
Article five Section two of the audit
committee bylaws call for the establishment of the meeting
dates at the first meeting of the school year.
Operationally, I am trying to anticipate
challenges in booking this room. And
now we do also book the room next door, the pre function
room. And so I'm hoping to be able to get approval for these
dates so I can get that process billing as these rooms
are very difficult to get. So the proposed dates that are in
your package that there is some logic behind those, um
so one of the things to keep in mind is that the November date
so that I have here of November 18th that
is based around the filing of the comprehensive annual
financial report. Um, the
January date allows for approval of the single
audit, the independent auditor's report, the management
letter, the various compliance reports that we
need to file with the different agencies. The
March date allows me some cushion in
case those don't get done in January. So a year ago,
there was a concern with a single audit, and I needed to get that
approved in March because those all need to be in, um
at least by March 31st. There actually some sub dates on that.
So I do need the march date as well.
The August date is the one that we
have the nominating committee meeting in. And those are the
ones that are, um, that I'd like to
keep where they are for those particular reasons.
And other than that, we try to, uh, space the meetings
apart a little bit to get some balance because in
between the audit committee date, there's also the board
meetings that I have to present the reports. And and so there
is, uh, something that I try to build in order to be able to get the
report flow going as it needs to be as far
as the days of the week, Um, Tuesdays are usually the
board meeting days. Wednesday's a lot of
district staff are involved in agenda planning meetings
for the board. Meeting dates
Mondays are usually challenging for district staff because they're preparing for
the board meeting on Tuesdays. Um, and then Fridays
also have some problems, So Thursday's actually is
the time frames that actually works. Best.
I am, as I mentioned at the beginning of the meeting, always grateful to the
committee's time. The meetings are for 11 30. I don't know
if there's any, uh, thoughts as far as
having them a little bit earlier. Cabinet
members who participate in these meetings they do have some meetings
in the afternoon, so I present these proposed
dates for the committee's consideration and any comments
that, uh, that the members may have and to
potentially pass them through a vote. Okay. Are there any
comments regarding the dates? And and they I guess, the new time being
at 11 o'clock Phylicia Motion
to adopt the recommended all the
community there and the new time as well. Yes.
Okay. Motion by Michelle Second by Dr Lynch
Walsh All in favor, signify by saying aye. Anybody
opposed Mr Hall? Is that a year or in
a I Okay,
the eyes have it. Nobody opposed. All right.
Moving on to Dr Watson. Uh,
well, it would be in a minute. I'm
anxiously awaiting. We're only four minutes behind schedule.
That's very good. Thank you. So,
um, we do have, um, on agenda number
nine. These are the internal funds audits,
um, that cover 26
schools. So this audit was performed by Ms
and Conway and several of my team
members. I have before gone into
detail as far as the scope of these internal
funds audits. You know, I've talked about the different sub funds that
were reviewed and the different policies and procedures that Ms Connolly's
team checked. Um and so I I mean,
I'm prepared to go over that again, but I I thought that
I would bypass that. I do want to point out
that, um, these 26 schools did not
have any exceptions.
Um, and so I I do think you doctor wanted
for continuing to emphasize, um, you know,
adherence to policies and procedures as it pertains to
the scope of this work. Um, and I appreciate
your leadership, and I certainly hope that you've
communicated to those schools the good work,
but that concludes my discussion on the internal
funds reports. Okay. Are there any questions, Dr.
Walsh? Um, it's sort of a related issue.
So great design here.
Great job. And this Conway, uh, as
always. But I do have some questions because there have been issues
raised about what is and isn't audited and internal
funds. Um, we've had sack issues,
raised d a c past
emotion. And actually, they were asking about it, I think
last night. So I'm going to ask about the status of
their motion. And there have been sacked issues raised in
turns in terms of sac fund
activity for Cyprus Bay
and Blanche Ely actually had a community member who is a forensic
accountant, bring forward some issues they
did, and there's no recourse If you
question what's going on with the sack budget,
I myself was put in the position of doing a public records
request. That's
okay with this verdict. For the record, this verdict is here
in person, not by phone. Okay, Thank you.
I'm just meant Hi. I'm mentioning D A C sac
motion from last year and the lan
Chile sack issues in cyberspace. So
the public records request I got a
response that the records attached were responsive to my
request. And the records that were
attached to what I got from the public records office were the attachments
from my email sent to the school. So it
appears the school, for some reason, that bottles my mind
because the records request was very clearly
indicated it was for the school budget. What I
got back were my own attachments, which
included minutes from the November 19th audit committee
meeting that had then been redacted by the public records office because
those are the records they were given. So I'm trying to
understand if the school was providing the public records
office with the school budget for the past two fiscal years. How
could they make such a mistake as to not know what a school budget is
and send forward essentially my own email to the
public records office. Don't they know what a school budget
is? And I guess that question is for Dr Wanda Dollar. We
want Chief school performance and accountability officers. So, um, the school's
budget records do not reside in my office. I will certainly see what
the school sent that is responsive to your request. I would
also like to add that, um and I certainly thank Miss
Conway for her, um, her partnership
over the last I don't know, since I've been a part people since 2000 and two,
Um, and I certainly want to first start by saying that all of the
schools listed today, um, did receive a congratulatory letter
from me with my original signature thanking them the bookkeeper and everyone
involved in the process, Um, for, um, the
outcome center on today's agenda. The second thing I will
say is that the the entire sack budget
is not an internal fund. Therefore, it's not included
in what is audited, um, in the audit process by Ms
Conway's office and however the board, the
superintendent, whomever determines they want to audit schools.
Comprehensive budget. It's not my
decision to say, but the the reason
why the sack budget is not a part of the
internal funds audit is because the fact budget is not an
internal account at the school. And I'm not saying that that's right,
wrong or indifferent. I'm just saying that's what it is. And then
the second thing I will say Dr Lynch wants to your question. I will see what the
school, um provided. The school absolutely knows what their
budget is and what it is not. As I said, school budget
documents do not sit in my office and we will see what they submitted as
responsive to your request to ensure that what you
are requesting is what you indeed received. Well,
that's almost pointless because I know what I was given. But here's the
thing. It's the cut. You have the custodian of the
records. Is the school the only custodian of the
school budget? This item is not on the agenda.
It's related to the
chair. Mr. Mayor, I'll just wait for my comments later.
So I have Ms Morte.
Okay, Mr Barnes.
Either one. Mr. Chair Yes, I
think at some point for this committee we need to keep in
mind what we've been charged to do. And as I look
at our bio, it says our
responsibility is to review in there
financial reports prepared by style
if we don't have all of the information.
And I've said over and over, when individual
order committee members do their diligence and do
their homework and have all their facts together and then they bring
them before us and present them as they have found
them to be, it pushed us at a distinct
disadvantage because we are disgusting, something that we have
not been privy to. So I think we really need to stick
to the That's why we never finished our agenda
because we go down the lane. That
has not been set for us. My comment. This verdict
Yes, Mr Brian, I agree that we should stay on topic.
Um, the issue of public records request We'll skip the public records request. Is
that clear? I mean, if you're not getting the answer, you're not getting a response. There's a legal
avenue to pursue that, and that might be an option for the
people who feel they're not getting records, but on the greater issue of the
budget of a school advisory council, which is empowered by the state
Legislature, which is a sunshine committee. I'm not
understanding why that budget isn't public and posted on the school website.
I'm kind of alarmed that it would be a mystery in any school as to what their budget
is because it's a public record. And so I'm not going to
comment further on that. I would just like to say I agree with you about
the agenda and our scope. I would, however, just
suggests that rather than continue discussing this, the
districts make sure that records that are public and
particularly a school advisory council record a budget of a
school that those things are posted on the school website and
everybody can see it. So that's my thought. Michelle,
I would like to compliment. The schools were listed in here,
and they are Internal Audit Committee office for doing such a great job and
this motion to transmit, so I can. So we
have a motion to transmit by Ms Shaw a second by
Dr Lynch Walsh. Is there any further
discussion and the only thing that I'm going to say at this
point, I agree with the the committee as far as
discussing items that we have some of these items.
Sometimes we did have a public speaker that came to talk about
the sack on it. I know or sac we're wanting to have a sack on it.
I know that we talk with where I personally talked to Mr
Bowen, and he said that currently is not in the purview of
our audit plan. If we decide that, that's
something that we might want moving forward when we have our next
go around for our audit plan, we can discuss. That doesn't mean it's going to happen
or not, but we can discuss that. The other thing is, and I'm
kind of going to reflect what
doctor Mac always said, I'm kind of piggybacking on
Mr Barnes. Is that anything that we asked the
chief auditor to do takes away from what he's
really assigned to do, and if we're going to
ask the chief auditor to go through, you know,
25 million emails or or other things, it takes away the time,
especially the fact that we've talked in this committee before that he
doesn't have a direct to kind of assist him with. So
that's where when we talk about and one of these audits that we have today, the
H C T report really talks about me
substance, substantive issues that we should be talking
about. These other issues are are stuff that
and I I kind of asked Ms Morte and
correct me if I'm wrong legislatively. Wasn't there a
requirement or maybe discussing that there was a requirement to have a
school budget on a website or that was something that was never
passed? Mr. Chair, is that part of the motion? No, no, no,
I'm just It's not part of the motion. I'm just We move on to the motion and
then any other discussion that relating to the motion that we can take
up either in other committee comments or some other place.
So that's what So the legislative
requirement is that the district budget, the
district like budget, be posted in a certain form that conforms
to a state statute on the homepage of
the Broward County public schools. We comply with that. If you look at the homepage
of the district scroll down to the bottom. It says Budget resource. You click
on it and the district not only has 10 years worth of budget
documents, but it has 10 years worth of captain. The schools
are required. Two. And I might use the wrong word, so I might have to
come back to you. The schools are required through the
cost reporting system and maybe misspoke and help makers used to do this in Miami.
Two post what the school
expenditures are for the previous year, and we
comply with that as well. But there is no requirement that each individual
school post their budget, and I need to
say that I would be concerned about that
for several reasons. The budgets at schools
change often when they get their ace money when they get
cap money when they get a new grant. It's a
constantly evolving budget, so I think you know the
amount of responsibility and individual school would have to keep
keep Keep that up would be an issue and,
um, the sack budget. It's the
accountability accountability budget from the state
and resides within general fund. It is not an internal funds. I just want to make
sure that's clear for the record that it is not within the scope of, um,
the number nine on the agenda.
And it's $5 per student. So in the case of Cyprus pay, it's about
$25,000. Okay. All right. So we have a motion to
transmit. We have a second. Is there any further discussion
saying none. All those in favor signify by saying Aye.
Anybody opposed the eyes? Have it.
All right. Next item, number 10,
property and inventory. And thank you for bringing in the,
uh, yes. There are some guests that will be coming in as I introduced the report.
Um, so this is agenda item number 10. This is our property and
inventory audit. This audit was done by several members of
my team that was managed by Miss Ali RCIs.
The specific schools and departments that were
reviewed Those are listed on page four. If you go to page four,
you'll see that there were five schools that were reviewed. Oriol
Elementary, Riverside elementary addicts, middle
bright horizons, fibers, run education center.
Each of those schools had some items that were not accounted
for. Those were items that we couldn't find the
school couldn't find and ultimately those it couldn't be found.
And then there were two schools that had some non compliance with
policy. However, they were below the
1% threshold for exception. And so
we have communicated those two, uh, the schools for them to
manage it. But it's acceptable in
that the departments that were reviewed also listed there.
We had accounting and financial reporting. We had the before
and after school care and the Food and Nutrition Services
Area, Um, accounting and financial reporting. They
had no items that were unaccounted for. There were also no
items with policy issues either, and the before and
after care area. They also had no unaccounted for items,
and there were also no policy issues as well. Um,
now with respect to food and nutrition, and we do have some of their team
members here, we do tiles, as you can see,
um, some items that are not accounted for, I'll bet are
listed here. I do want the
committee and to know that this is a
very large area of very large department
that we ourselves and audits. We've audited them for
technology equipment, but not this type of art that we take a
look at all their assets. It's a very big department.
Um, nevertheless, adherence to
our policies and procedures is important. Safeguarding
of the district assets are important. This is what we do on our audit.
Um, there are certain schools in certain departments that do well in these artists below
the exceptions or some of them have none. And that's very important.
Um, but yet at the same time,
um, we hadn't had a chance to take a look at this area. So the
opportunity for us to provide an evaluation of
their processes and policies and procedures had not
occurred. Um, just wanna glancing through the
list. Um, you know, you'll take a look at some of those items and you see the
number column. The first two numbers represent
the years of those items were purchased,
and you can see that some of them were purchased a long time ago. Some
of them go back to the nineties. Um,
none of them are smart assets, because those would have
had an S in the d. P. I number.
But take a look at the depreciated value column
there, And if you just take a look at and there's a summary on
each eight. The book value of those
assets was
$7168.
Um, so it's It's a 1.7%
versus of the large number of assets that they have
now. There were also some items that were disposed of on page
11 with remaining useful life. Um,
and those amount to 8594.
Um, but this is, um, a very
big department. So this order took a long time, so we
started it. So I started working for the district in June of
2000 and 18, and this audit started at at that time,
So it took us a long time. In some cases, they waited for me to
review, um, some of the issues, But,
um, but there were 10 recommendations that Miss Darcy's had,
And, um, it's good to see
that during the time of the honest Miss Molder
and her team worked very hard, and
they work immediately and took action. Um, and you can see in the
response that she put together, um, which has
some input from Ms Coker on there that some of these
issues were taken care of immediately. You see some date of
July 2018 August
2019, where she didn't wait for
the audit, to be over, to start working on these particular
issues. And I got into a conference
call with her team members, and I appreciate
the accountability that was taken
in that department and the willingness to be able
to improve the processes and
Miss Darcy's, who has been doing school audit since then. She
has looked into the cafeterias, and she has told me
that we do see a good amount of improvement. Um,
you know, in that area. So it is one
where a large department that had not been looked at in a
very long time that had, um,
a lot of assets under their responsibility. But many of the assets
that were not accounted for had no book value
and dated for a long period of time.
And we've gotten the corrective action, and the
desire to change the process is to make sure
that going forward that they are that the assets are
accounted for properly, So I wanted to make those
particular comments because it is important to provide the right
context in this type of work.
I've concluded my introductory comments.
Mr. Chair, I don't know if you'd like to hear from Ms Molded
or Mr Woods or members of the committees at this time.
Global. Let me let me first,
Ms Molder, if you can introduce yourself and then your team so we have it for the
record, and then we can go to Michelle. Of course. I'm a good
afternoon, everyone. Merry Mulder. Uh, director of food nutrition services.
After the county, I have the privilege of serving the county in our community.
Behind me, I have Miss Jane Landy. She is responsible as a food
service coordinator of menu planning. Bidding? She was the prior supervisor
over technology. And I t beside her is
Mr Arif Ali. He is the current supervisor of task
defined I, T and, um, computer Services
next to Mr Ali. Mr. Derek Clark. He is a
specialist. Equipment supplies for our department, and then next. Mr
Clark is Miss Linda Wells and she is the supervisor for equipment and
supplies. We also have additional staff members that are part of the
inventory team in the pre function room and several staff members that are not with
us today. We have quite a large team, Michelle.
Thank you. Good afternoon. Welcome, everyone. So I have a number of
questions. Probably not as many. Um,
when was the last actually thought that you said it was a long time ago?
I mean, a long time ago for me? It could be yesterday
if I could have our ceased respond
to that. I think it predated my higher as well as Miss
Darcy's is higher. Miss Darcy's?
No, not really.
No, no. Yep.
Just then I use the mommy's voice.
Mm,
No. Uh huh. One moment, Dr.
Yeah, you can have with the national park. All right, Now try.
Mhm. Yeah, as we're
waiting on my mic is on. I forgot to mention that there were some very large
initiatives that Ms Molders team worked on over the last few
years. Um, such as expanding the
aftercare sucker program, putting in a new
computer system that integrates with S a P and then also
replacing some of them walk in refrigerators.
I mean, still, every department has had a lot of initiatives and they have to follow
the policy and procedures at any point to mention those points as well.
Can you hear me? That's great. Um, so again,
Ali Darcy's office of the chief auditor. Um, so,
as far as the type of audit that we've done in the past, um, it's
in the report. It says that basically what they were the audit in
the password technology items such as computers,
printers, items like that. I think this is the first
time, and we've actually ever done such an
extensive audit of all equipment. Um, why, that is
I am not able to climb.
Why? Yeah,
um I So it preceded me as well. I I
don't know. I know that in 2000 and 15, 1
of the team and one of my team members actually said that they did attempt to do this
type of audit. Um, I know that there was a finding
from I want to say, Auditor General or something where there
were excluded assets at one point and they were moved to trackable
assets. Um, and that's possibly when they attempted
to do this audit, but couldn't because there were so many records and things that they needed
to cleanup still at that time.
Um, so again, that's possibly why it took us so long was
because there were a lot of documents and things that we needed. And
I have to say that food nutrition provided
a vest amount of documents. We were
lucky enough that they were able to provide the historical data
so that we can identify the items and
thank you based on the
information just presented and the mere fact that we don't know
when it will audit. What? What are the plans for future audits? Not the
piecemeal one, but for a full. And the reason
I'm asking is we all know what an audit is. We're only
something certain amount of data. We're not looking at
every item. So with that in mind, when do we plan? What
are the next days, or do we have an organized set of
future dates that we may be able to use maybe once every four years,
once every three years or whatever the case may be? So, Mr
uh, your question relates to a much bigger
challenge in the sense that the district and
Ms Martin doctor wants Mr. Dunn and Mr Woods and
I have been meeting to look at the inventory process from beginning to end.
So our team, um,
does not do the
all of the different areas within a year. So
we get as many of them that we can get done, which we get about, like,
80 of them done a year. So, um, in the
best case scenario, you'd say, Well, look, we come
back much more quickly than however long it took, but we don't
have the the bandwidth to be able to do all
those areas put. We also don't We should not be
adding more team members because we've
recognized in other audits that the inventory
process needs to be looked at. Um,
because so it's difficult to know that
I think it's important. Misha,
given the large area is we should get some sort of a
checkpoint with Ms Moulder. Um, that may not be a
full audit, but one where we we have a better
idea as to how she's progressing with those plans. So I
think that that's something that we could probably queue up in
shorter order as we take a look at the
inventory process. Thank you. My next question
is and I think it doesn't seem like there's a software or any
kind of program in place to help track the
inventory, because we'll make it
much more easier to kind of determine when
things are moving. So let's say things are moved from one school to
another because that school needed and one school had surplus,
you know? Is there a policy in place to say that it
needs to be moved its reverse rector, whatever the case may
be. But not only that is trapped within some software
system. So when that when that school is looking for
it, they can say, Oh, it was moved to another school
by our director or whoever is in charge.
Yeah. Um, so Michelle, I don't think there's an actual software
that tracks down we've done. The district has looked
at the process, and we've identified issues from,
um from the beginning, like when the assets ordered
where and this is not a food nutrition services comment. This is a
district wide comment where something may actually be routed to the
wrong General ledger, and it ends up there. So we have issues
there. There's also the ongoing issues with the semi annual
inventories that exist district wide as well. Um, and
that actually, as as this process evolves, that is
going to be the key control for the organization. Is the center annuals on that
end? But, um, I don't know if the software is
actually the the answer to those particular issues, because at the end of the day,
we do have examples district wide of existing policies,
procedures that are sometimes not followed on that end. So
despite good design that we do have some issues
with adherents, the policies and procedures as well
who share Yes, you may through the chair. So, first of all, good
morning, everyone. Good morning, Chairman Harrison. Um, if I
can just add to that there is a larger inventory process
improvement project that Mr Javelin has referenced a few times.
Um, and I know that our s a T system has some
capabilities in doing this. So my expectation is
that, um we will, um, consider
leveraging our existing europea system to
help us do that. But as of today, um, that system
does not exist. Thank you. My last
question Is there reverse requisition policy and are
all the players those who need to be documented
aware of this policy, and if so, could
they be reminded of this policy? Because we all know that if
if someone is not understanding that when a particular piece of
equipment it's no longer in use or it's broken or whatever the
case may be, they may just throw it away. But if they understand that it needs to
be reversed right back so we can take it off our books. So
during an audit, it doesn't show up that it is still on our books. But I
think that that is important to kind of make sure that we're
folks are understanding those policies. If they are in fact,
yes, yes. Thank you. Is that it, Michelle? Yes. Thank you. Okay.
Anybody else? Mr. Barnes,
As I look at the responses from management and
people who are on the ground level, it seems to be a
systematic problem. Not necessarily the
school babies. As I read through the floor, I
saw where new equipment has been purchased
through the capital through a capital bond used to the grant
and doing the course of the artist. And either you can correct me if I'm
wrong. New England. They couldn't even try the new
equipment because it was not entered in
where it should have been. So that's what I'm saying. We can put
all the things in place about. We're going to do this. We're gonna
do that A lot of us would do with the people on the ground side. So the
question is, if you look at the high school, they have really
gotten together, and I think they probably took some
lead ways Doctor wants in our recommendations, and I see
the same thing with department.
But I don't see the same accountability with
district level departments that I see with school.
But so unless there is something in place to
hold these department accountable, explain to me why
you just bought thousands of dollars worth of new
equipment and the auditor comes
and it's not dead. I mean, it may be
physically there, but there's no paper trail, so
I just see it as being a systematic problem that unless there's
some accountability, is not going to get into better.
I mean, there's no resource to Mr Would you have any comment to that?
Thank you for the opportunity I guess you know, I think it's
inherent in its a paper based system,
and I think that that alone lends itself to human
error, inconsistencies, a lack of
accountability. Um, I don't have a great answer for it, but I think
just the fact that it's still paper based from the district white perspective, I think, is
what creates the challenge for us makes sense.
This verdict, actually, that
response concerns me more than anything in this audit that we're in
2021. And what we're saying is we can't keep track of our
inventory because we're the sixth largest school district in the
country and we have a paper based system and we've paid to have
all kinds of things converted to, you know,
uh, with with to meet with current technology. We've
implemented it all over the school board, but we still have a paper based
system that's more alarming than anything in here. But I want to
echo what Mr Barnes said. I think this has long been a concern of this audit
committee that principles are treated one way. This department
does wonderful things. They touch every child in our school system. There
is no question about that. Our principles do wonderful things.
If they got an audit like this, they would be written up, wouldn't they, Doctor? Want
to wouldn't impact because this is what we've been told in the past will
impact their evaluation. So we do have a progressive
discipline process. It's progressive. But if it gets
through the steps, yes. Okay. And I don't
necessarily agree with that. I know that Lisa Maxwell, on behalf of the principles,
has come before us before talking about the way that
principles, if they didn't put this, is if they didn't write something
off the books, much less put something on the books. So
I don't I think you do wonderful things with what
you do, and nobody can fault you all for what you do and how much time you spend doing
it. But I also agree with what Mr Barnes said, that
we have to have one consistent approach for the district of how we hold
people responsible. And if they don't have the resources they need to do
the job and track the equipment. Please don't tell us in
20 21 that we've got an audit like this because we have a paper
system. Shame on us that we didn't change that 10 years ago, 20 years
ago. And for those of us that have been on this audit committee for a long time,
we've seen these changes made in other departments. What I want to know from this
audit is what are you going to do to provide this department with the
resources they need to comply with the rules and regulations? And then if it
doesn't happen, what are you going to do about? And I think Michelle's
question and I want to go back to it. We have follow up audits
we take. We have follow ups on these audits all the
time, so I don't think she was calling for a
from A from scratch. All right, put an update if I understood
you. And so I would say that until this situation is corrected
that we have it on at least quarterly for a follow up. Thank you,
Dr Lynch. Walsh. Um, just refresh my
memory. When was the last time this department was audited?
I think Mr C's and I, or not able to determine that
it predated our hires. Okay,
wait to smolder. I'm sorry. Mary Molder, Food
Nutrition Services director. I've been with the district for 31 years, and
I do not ever recall having a comprehensive audit
for the Food Nutrition Services Department. Miss Wells has also been
with the district about 34 years. Um, if
I'm correct in that and that's we've had small audits, audits just for
technology, but as a whole for the entire department.
All 230 plus schools. Obviously, you can see for over
$25 million in assets over 5000 pieces of
equipment. The this audit has taken at least three years.
Okay? And you pointed out something huge to is
that you have all the schools, not just one school that you're
responsible for, which matters because it speaks to the
scale and the scope of what you're responsible for. So that's another thing
so that no one can remember when they were audited and Mr Javelin,
I could've sworn you said something that led me to interpret what you were
saying. As you don't really know what's going on in a
department in terms of the procedures they're following until they get
audited. You said something to
the effect because everybody has the policies and procedures in
theory. But you don't know what they're actually doing because they're not
submitting their policies and procedures on a regular basis. So
if this department's never been audited and they had
procedures that they've been following, you would have no idea what they're following
versus what you think they're following. So, Dr Land for
the purpose of an audit, I'm well aware what the purpose of
an audit is. I'm you. Please let me finish. You're
not answering my questions. I'll finish my statement. Thank you. Um,
we never know what the department does until we actually test
it. That's the purpose of an audit. That's the
only answer that I'll be providing you. Uh, what I'm saying is,
if they have policies, if they are not policy, But if they have a procedure that
they've written up for their people to handle internally, they're not
submitting. You don't review what they have documented
that people are following. So this entire time no one would have
ever known what was going on over there. And I bring all of this up
because I got a little concerned that this department is
being that this is being taken out of contact,
the fact that no one knows when they were last audited and given the
scope and scale of what they deal with what you actually
have here, and a lot of this is fully depreciated to me.
I mean, I'm not losing sleep over this audit because
considering where you're, we're starting with
with a department that's never been audited. Essentially,
it could have been a lot worse. And then to echo, Miss for Nick's point
about using a paper based system. So you have a department you've never audited. You have a
paper based system in the year of our Lord 2021.
I'm impressed that it wasn't far, Far worse, actually,
Mr Demand. Yeah, pretty much echoing
what some of the previous members said.
But I think it is important that Mr Chair, we
seek some answers about the accountability. If it's different,
why and will it change
to conform to the rest of the policy? I would
also say, um, that we should
inquire about when a full
accounting system that's going to be established for that department. It's
astounding. After 31 years that
and all that that took a long time to do. Only came up with these findings.
Yeah, I can only imagine once you get
fully automated with some system, that shouldn't be a problem.
But I do think as the audit committee, these two
issues about when
the system for tracking
inventory is going to be automated. And why is the
accountability different if it is, and
why is it going to conform to the rest of the
departments? I think those are two things one should have an
answer to. I don't want to, I suppose, on the auditor, maybe to
secure you well, if there's a if there's a
will to bring forward a motion, I mean again, I've
heard whether or not there's a follow up
in six months in every quarter. Whether or
not and again the scope of doing this all for
230 some odd schools makes it kind of challenging,
but very similar to a school. I mean,
Doctor wants you can correct me if I'm wrong, but in general, the
micro tech is the one that is, is heading
the the inventory audits, usually at a school,
So in a school level, Valerie ones and school performance and accountability officer
at a school level it should be. And typically it is an
administrator first that works collectively with a
team. The micro tech is an integral part of the team because of all of the
technology. But, Mr Bond, Mr Barnes alluded to a high school.
You've got band equipment. The band director is a member. You've
got, you know, waits in the weight room and all that kind of stuff. The athletic director.
So it's so depending on the level of the school, the team may
be more expensive, as opposed to an elementary school that may not have as
many, you know, programs and different offerings as a smaller setting
with only 200 students, smaller number of assets.
Um, but but by the same token, it
is 226 people who have to be held to
a consistent standard. So I guess to to
that point, Miss Molder, do you have a team established
in each school? I mean, obviously you have some district equipment, but
most of it, I would assume, is in the school cafeteria. So is there a
team that is responsible. Sure,
Mr Mason. Thank you. Yes, we do have our cafeteria manager at a school
based he or she is responsible for one of the semi annual
inventories. The second person is responsible for the
second verification. Biannually is our area
supervisor assigned to that school. So they do semi annual
inventories. So I go back to the
same thing that we've asked Doctor wants to do is to ensure
that they are actually doing those inventories.
Because I know Dr Kwanza, there was a time
where we kept on seeing reports going, Okay, Now
we're going to do the annual inventory or semi annual inventory because we
didn't do it before, although Policy says it's been required.
So I mean, I would entertain at least coming
back into fashion. And this is you know, um, through
Mr Darcy's and Mr Bowen, at least two. And
again, it doesn't have to be all but select schools to at
least check from. And again, I'm putting
something additionally on your plate. But maybe coming, like, sit in
the in the next. I'll get you one seconds may be coming in the
next Go around, um, to look at those select
schools or pick select schools and and see if,
what in places being followed. Mr Barnes before
minister Good morning response. I believe that we should
approach this the same way we did with the Beacon
Report. As you recall, when the Beacon Management came,
that report was huge. A lot
of concerns, and I know they have been back at
least one or two times, So my suggestion would be
that not necessarily going back
looking at the individual schools but looking at the
process that will help the individual schools
improved. So coming back, saying these are the things that were
put in place, these are the time lines that we expect them to
be. So we we want to see some improvement. I
keep going, just like the high school we kept working with him. Now
we have a problem where high schools are getting no
exception, but because of a process the doctor
wants understand, and I think we need to look at the
system and what they plan to prove it, as opposed to
looking at the individual school. Well, the only reason why I say
individual schools is Beacon was more of an
operational audit. It wasn't necessarily, huh?
District department. Right now, I understand that. But I'm just saying, is that a dish?
As a district department, you've got a wide scope
of and can identify for Miss Moulder. Where
where there is success of where there are challenges and
I think kind of mirroring. Although her department would be
responsible, at least selecting it could be two
elementary to high school to middle schools. Whatever it is, you know, a center
school, because again, she's got a cafeteria that she's dealing
with. It's got, you know, Hobart mixers block in ovens, convection
ovens. I mean, those things usually don't move.
But the report individual
schools No, I understand the report addresses capital
equipment that is brought by the district to be given to a school.
So we right now can you look at that
report and you can't tell. You can't tell what schools are there, right? So why would
you? I want to look at schools when you don't know if the
problem, the problem, the problem there. But maybe
I'm wrong. I'm through Misrata. We'll just kind of
listening to both all of this. I'm wondering. I just wanted to ask a question
does. So you have these semi
annual um, inventories.
Thank you. It does the manager sign a
form? And does the area supervisor sign a form twice a year that these
have been conducted? Yes. Again, very much older food nutrition
services? Um, yes, they do. When our manager completes the room
inventory checklist, he or she makes a check mark on the
side, and they do sign in blue ink. We have the original in our office.
And then there's a copy posted in the school cafeteria. When our area
supervisor follows up mid year, the same processes in
place at the barricade verification comes to the district office,
so that that should be a method of seeing whether the person has signed
off. When we're talking about accountability, that's a method of seeing if the person who
signed off on the inventory form actually you know if
they find it and said they did it so you can go back and check and work with the individuals
who maybe didn't instead of, you know, having
a meeting for everybody and telling you you
were a message. The department, when it may come down to a few schools. But
I agree with Mr Barnes speaking, came back. I think that's what Michelle is asking
for. And I'm going to actually make a motion that we review this on a
quarterly basis until, um,
until the issues are addressed, Hold off on that second, this show.
Did you want to say something in regard to that?
Or the problem I have with whoever signing
off on those inventory report is this, Especially since
we don't you have to have a starting point, and whatever that
starting point is, it could be incorrect. Not only that,
whoever signing off on those inventory report and whoever
comes in those inventory, you've got to take that into
consideration because someone who just work in the
cafeteria and he said, Oh, go and count the inventory. Now there's somebody that's
signing off on that inventory, and I may I don't know
one piece of equipment from another piece of equipment. So
that's that's the reason I'm asking about some kind of
tracking system, something where there
is a code I D. That ties to that particular
piece of inventory that now someone can look at and say,
Oh, that's what that is. But if you want me to go in in
in in one of my Children's school cafeteria and count those
inventory, believe me, I'm gonna mess that up. The person signed off
on it is not going to know because I'm going to have 100 piece of item. That's what they
had last year were good. So that's to me. That's
that's That's an epidemic. That's an issue. I'm not in favor of
doing a school by school audit. This is not a school by school
audit. Inventory is a much bigger issue because,
as we know, this is an audit. So for me, I think it's a little bit
more than probably what we're seeing. But we need to
start somewhere, and I think we need to start with those policies and procedures that's in
place. I don't think this is Mr Jones office
to monitor what policies and procedures Miss Malden put in place.
It's her and her schools need to monitor those office. Yeah,
I want to see a something, but I don't want to see it in three months only
because first of all, it's gonna take at least three months to get some
some real policies and procedures in place and then start getting
people to follow it. And so three months for me is not
sufficient. Maybe down the road, we can maybe do three months. But right
now, I think maybe 6 to 9 months, maybe a better number
to work from allowing them to kind of look at their processes,
see what needs to be streamlined and then put a policy and process in
place. They can send up through our
internal auditor that they're working on something. But for
to know if that something is working, it's going to take. It's going to take some
time. Okay? Mr. And
Mrs RCs had something she wanted to tell the
committee before I say a few words L e r. C s
office of the chief auditor. So I wanted to re answer
the last audit question because I know it came up
again. So what I had said originally was that I didn't know in
the last time we did in any type of audit of food
nutrition because, unfortunately, our farm FileMaker databases down
because if I had access to it, I would be able to get to it. right now
and provide you that date. So I apologize. I didn't give that information out
earlier. Um, this is the first time that this
type of audit has been conducted. A food nutrition department
where every piece of equipment that is assigned to food nutrition
has been physically accounted for. That's they're tagged.
Um, you know, So I can't say that the prior audits
are equivalent to this because this has been completely different
than all the others. I just wanted to clarify that, and I
apologize. I don't remember off the top of my head when the last thought it was, I want to
say it was 14, maybe, but again, it was just
technology items. It was not
everything else that they have on the lesson and its extensive. It's a
huge list, and I just wanted to mention
the requirement that this office has district wide
is to audit all of the schools and departments every
year. Now, if you add up all the audits
over the number of years, that is not equal all the schools and all the
departments. So Miss Darcy's team is our
thesis team. All they're doing are those autumns.
So Of course, as I mentioned to me, Shaw's question,
Um, we will. It makes sense given, um,
this report and the findings and the, uh, the plans and the
mold has put together for us to
report back to the committee on the status of those. Um,
so we will do that. That makes sense to do that.
Um, and we'll take a look to see what the due dates that she says has. There's something that
she's implemented already. And I think Mr seizes seeing those with the schools.
So we should be able to do that. And that's something that will end up in the plan
because that's that governs, you know, And the plans weight against our
resources. So, um so, yeah, so we will be able to do that, and
we'll be able to look at the schools. But there also are possibilities that there are
other large audits that we haven't had a chance to get to as well.
Because of what I mentioned our ability to get to,
um um, to all the
locations. Thank you, Mr Chair. All right, Miss
Party. You had a motion. I I'm understanding
what Miss Shaw says. However, I'm just concerned. I want to go back to what Mr Barnes said
about Beacon. Beacon came in and it wasn't a full blown
anything other than to come in and give us the list and say, Here's the
recommendations that we've done so far and here's what's still outstanding
and I'm just concerned if we wait nine months before doing
something that that's a long time to know
whether they're implementing these or not. So I would just like to have an
interim. Yes, we're working on it. Go six months,
Michelle, if that's what you think. But I personally think that it was helpful with
Beacon to see what they weren't doing, that we thought they could maybe move
faster on and so forth. So I'll change
that to six months and stuff what you think. But I would still in three
months just like to know that they're moving forward with the
recommendations. That's the only thing. We're not going to be doing a full blown
conversation on this area every quarter, but I think we need to
hear for like we did with the gun that they're actually doing it. That's
so I'll make that motion however you want to, Michelle, you want to just six months.
Yes, I'm not second. And what I did say is in the in the
interim, they can report back to say what they're working on, where they are,
not processes that they put in place because
it is going to take some time, you know, to kind of overhaul
assistance, and I second it. Let's, let's
question you have a question. This problem. Okay, so is there discussed? So we
have a motion by Ms Verdict the second by
Michelle. Ms. Pope, I just want to understand. Are we asking
for, uh, an update on management's response to
this audit in six months? No.
But they are put into place in in terms of how we
cannot see this again in an audit. So I'm sure
there are policies and procedures, but let's say they need to change those
policies and procedures they need to update them. Then they also need to update the folks who
who are going to be carrying out those policies and procedures, whether it's
training or whatever the case may be. So it's going to it's going to
be a timeline that's going to take some time between now and the next
4 to 5 months for them to really start seeing
changes if if those processes are are not already in
place and from my understanding that the ground they have already hit the ground running and
and started. So we should be able to get something another few months as to
where they are. But a report in about six months as well. How
is it working so? And by the way, and just just
not just on Beacon but on other major audits that we've seen. There's usually
like a chart of the recommend of the findings and the
recommendations, and then this one is completed. This partial
there were even been talked about. So that's really kind of what I
was thinking.
Anthony, email. I want to be sure that we're
clear about this. We're not asking for an entire order to sit down.
No, no, no. And,
you know, following along with Mr Barnes
said it seems that
the big issue is
do we have a system in place? And should that be
higher priority than doing a complete audit?
I think I would be interested in the, uh, chief
auditor's recommendation, and my recommendation would
be to cycle it like you do other audits by
school through a few schools a year, and then test
to see that every school periodically
is doing the audit, you
know, not audited, but doing the inventory until we
get that system up and running that we can select schools, select the whole
department. But I do think we need to know what's going on. I
do think we need to know how
results from audits,
our account, uh, accountability there is.
And I do think we don't know who to recommend the
stupid or within I heard you. But
I can't believe we don't have an image choices for a
gigantic department. And I think that should be
first priority. Miss Miss Morton
and then miss mold. So through the chair,
we do have an inventory system, and I absolutely
acknowledge that it needs to be updated. But we do
have a system. It is paper based, Um,
three years that I've been here in the two years that Mr Jones has been here,
we have worked as as I think we stayed earlier with Mr
Woods with Dr Ones with our school principals with our,
um, director of financial reporting to come up
with a plan to to get that into the
21st century and get a system that works well and is effective.
But when I came here, I had more
priorities around payroll, and this was the second project. So it isn't
It isn't process. We also are committed to
using the e r P resources that the district currently
owns with S A P because that's the smart thing to do to have
a fully integrated system. So we certainly will keep the committee updated.
But I don't want the record to say we don't have a system. We do.
And I can tell you that the audit department as
manual and his paper driven as it is, um,
a very much on talk of accountability, because here,
um, model Allah will tell you that her and Allie worked very closely
together and there are staff full time in here, um,
errands department that input those paper records. So we have a
computer based accountability, but it's a manual system to get there.
So there is literally, uh, you know, the three platforms that gets split
apart. Somebody keys them in. And I absolutely
acknowledge that's not the most efficient. I was quite surprised about it
when I arrived on team. Um and it is
a priority of this administration to get that taken care
of. Can we just point of work? We just vote on the one motion and then come back to
this. I think this is a priority issue to that. May be separate from
having the reviews. Miss Moulder has something to say that we can vote.
Yes, I do concur with Miss Marty on the system that there is a
system in place. We do use the room inventory checklist. We do have a semi
inventory our annual inventories that are occurring. We do use
30 to 98 forms. So those processes that are currently in
place, half manual, half paper are being
implemented, Obviously not to the 1%
standard. Um, is the
accountability factor I, Mr Barnes, I completely understand.
Through the chair, I completely understand what you're saying about that, and it is
totally my responsibility to ensure that we are below
1%. And that will happen with all the
systems that we have put in place. Uh, it will happen with our inventory
team that is here. Present the inventory team that we have in the next
room, as well as the inventory specialists that we have
still based at our department again. Due to the size of the
department, we have not 123 We have probably hundreds
of people working on inventory for the size of department that we do have.
So, as far as it goes for the accountability standpoint, I do appreciate the follow
up because our goal of our department is to be
compliant and obviously with not having an inventory within
the past, an inventory audit, I should say, within the past 30
years and to have a 1.7 variants, um, I
stand by our team, which what incredible job done.
So I don't want that to be slighted that we
are not taking responsibility or that we are not accountable
because we definitely are to the taxpayers of the district to the National
School lunch program. So, um, we do appreciate the findings. We do
appreciate the comments, and we do appreciate the the guidance
going forward, but I just wanted to make sure that I wanna went on the
record for that. That we do take accountability for the audit and the findings
that were brought to our attention. So thank you,
Mr Sure. I didn't mean to imply that we don't have the system
or any account don't get. I
meant that we should have the typical
automated software tab scan
perpetual inventory and reports. And
then I'd like to keep tracking. Um, as
far as this motion goes, I think it's
unrealistic, and it doesn't fit
the risk assessment that the chief auditor has established.
And smart, they have six months. I just want to be
clear. We're not. No, we're not. We're not talking about an audit
were just coming, you know, words, the motion. Let's
let's let's dispense with the motion on the floor first for
unless it's Germaine to the moat. Yes. Okay, so
let's let's dispense with the first motion that we have by Ms
Verdict that the Food Nutrition Service
department come back. Provide us a update. Is that what
that's what I'm asking for? Just what we've had. Beacon was a good
example that Mr Burns, but a number of issues where these are these were
the findings. These are the recommendations. Here's what's been done. There was
partial. Here's what we haven't even contemplated. So we don't lose it off
our radar. And in five years, the next person sitting there going, we don't
even know when we last talked about this. All I'm asking is, should an update
like we do. So can we. So can we make that at the September
30th meeting? So at least we have a as opposed to six months. We have it.
That's fine. That's fine. I just all I'm trying to get a time, right.
I'm just saying, Let's see that chart. And I know he is so good or so good
at creating it. Will say finding
recommendations step. Okay. And that's that's all I'm looking
for. I'm not looking for any more work than that. All right? You're
good with that, Michelle? Uh huh. You
know you probably the question, Mr Mulder. All I'm
saying in the interim, between now and six months, they can provide an update on
what they are. They can give us something a little bit more.
Yeah, and I I do appreciate that recommendation, and I
do agree with it. because I know that we are currently on track
based on implementation dates that once we close this audit out, there are some things
that cannot occur until the audit closes. But there are other
recommendations that came out with management responses that we have
already implemented. So I am definitely comfortable comfortable
with that. And I do appreciate that, Mr Take, our goal is to make sure that
the committee is happy with and pleased
with us moving forward after the audit. We'd be happy if you brought us some
samples. We
thought we were getting lunch, but, you know, you know Dr
Mwanza, I mean right, Yeah. I
mean, all right. So we have a motion by Ms 42
2nd by Ms Shaw. All those in favor,
but well, I was going to comment
that because we're having a debate between three months, six months, which I
agree with, we've made it at September 30th.
Yeah, but the the part
about coming back in three months because I just want to point out that
there are other things in motion. Um, I agree with
both time periods because this is clear that they have an
action plan I don't think it's unreasonable to get sort of a
basic framework of where they're going, so that that will guide where they get
to by September 30th. The separate issue of why we're so
paper based. No, I'm not discussing
it, but I went back to the strategic plan for
2014 because you made me pull that up now and I have lots to say
about that. But anyway, I agree with everything that's been said that it's
an update just with both time periods.
So just to be clear that they will come back at September 30th meeting
to provide us enough. Yes, but you're asking. But
Ms Verdict said six
months, so she agreed. September, September
30th,
right? Just follow
up. Okay, All those in favor signify
by saying just what a double sector the
Food and Nutrition Service will return to provide an update at the
September 30th 2021 audit committee meeting right?
An update on their findings and the findings that will
prevent presented in the audit, plus any new information that they may have on
some of the policies and procedures that they're putting in place,
right? Yes. All right,
so all those in favor of signals. Yeah, I'm gonna repeat it one
second. Okay. Food in between. Services will come back to provide an update
on the fighting that were presented in the audit. And any
new information. Um, after September 30 or
2021. Audit committee meeting. New as it pertains to
policies and procedures.
Maybe some banana first. Oh,
banana cake. I think I'm done with tight. Think of the movie.
Uh huh. Yes. Okay. All
those in favor signify by saying aye. Anybody
opposed? Oh, Mr Daul. Welcome.
All right, the motion
passes now, Miss Verdict.
Met with uh huh. With a statement to the
board that we would like to review the inventory
process. Okay. For the school
board for our county. And bring it up
to 2021. Maybe by the time it's done 2022
standards, you call can words, Princess. I just want to get something with our
emotion to transmit. That indicates the paper system is
probably not what we're looking for.
Well, can you please give me a
Did you all hear any of that here?
Okay, so So to make life easy for Mr
Bowen and then for our own records. Let's make the motion to
transmit and then make another motion, as Mr de Meo has offered and you have
offered separately. Okay, I would just like to tie the two. And
if Mr DiMaggio has made it, I will second it. I would like to tie the
two. So when that motion goes to the board, they see our
recommendation in the body of the motion. I wouldn't I would just
I think that's really important, because sometimes our emotions get carried forward to
transmit and the rest of it gets left out. And I just
think if there's one thing that comes out, that's what's come out. Mr. Chair, I
think the
language he had was to the point.
What happens is with emotions when district staff
I'm sorry. Thank you. Thank you, Miss Martina.
With emotions, the board members get copied in all of them. So the
motions that the committee received that I forwarded, they're
all aware of that as well as the district response to
So they do see them and we can make sure that that they
are that they go out at the same time.
So that way there's no, like time lag into them. What happens
is, uh, um one part of the motion is something that can be
accomplished very quickly. The other one is going to take some time.
And, um, Dr Naismith tracks the stuff in a way that
makes it a little bit more challenging. That's the only reason it for the
management of the issue. So here. So here's what I would
recommend is that we we still go on with our
motion to transmit, including the caveat
that the school board takes a look at
getting technology up to or getting inventory up to the 21st
century. We can still transmit that, and then we can make a
duplicate second motion there and I still want, and
everybody can vote against us. I still want the two tied together. I'm not
asking that system he developed. By the time this goes to the Boardman
meeting, I think the board needs to know that when we heard this audit today,
our reaction was okay. The board needs to
know that yes, this is happening in this department, and
we need to provide resources for employees to get the job done, and that includes having
a state of the art inventory system, and that's what I'm asking for.
So is that what you're seconded? So Okay. Thank
you. Okay, So now I'm going to point
out that from the 2014. 15 strategic plan, I
t strategic plan line Item 14 was an asset
management system which was not
prioritized as an absolute emergency, but between planning and
implementation, it should have been implemented by the first quarter of
2017. Okay,
well, that just again clarifies our point to continue
to miss for Nick had mentioned that we need to stay on top of these
things,
so I'm gonna have to go back and look pre June of
2017. But I don't see where that
system was funded in the technology
budget back in 2016, it was
saying it was planned. It was planned and asked for. But if the vote is not
to fund it and there's no money to fund the system that we can
implement it, right. But you have to ask for it
first. There are a lot of things in here that didn't happen. Some didn't even cost.
Exactly. So I wanted to make it clear that it was in
the technology strategic plan that was presented
at, I assume, aboard Workshop back then Dr Lynch
Walsh. And when the D. E. F. P. Was completed,
I I didn't see it in the 2017 d e f p. And I know we don't own a system
now, so I I am making an assumption, and I know
there's risk with that because it predates me. But,
um, it was likely not funded again. We are currently
working through all of that, and we are working very closely
with Mr John Bowen and his team, who are part of
helping us come to the system that the
audit committee would expect us to have.
I think one of the things that might have hampered this from
occurring is that if memory serves, this was developed and then
Mr Hunter left the first okay,
regardless of whether it was supposed to be done, because
obviously it should have been. But that's that's that's, you know,
the past, and we can't do anything, and I think that by putting this on the
board's radar, hopefully we support the efforts that are going on
and that it happens, and then Mr Javelin
will come back to this one day and say, Okay, now we're onto the next
task. I I
I think Miss Mark mentioned to me and decided that we can
match it with one motion. So if I can get the wording motion
to transmit and can I please have the additional wording after that, please?
Mr. Oh, my gosh. I've spent so much since then
I moved to I moved
to transmit with a statement to
the board that the audit committee recommends bringing the
inventory system of the school board of Broward County up to state
of the art standards as soon as possible
or two. And I had put 2022 But I'm just gonna put state of the
art standards, whatever those would be.
Um, I would just like that, Okay, provide
funding because and provide funding to accomplish this
and then the next. And the next thing I think miss More
taste point is that it was in the plan. So
my colleague informed me, and again, it was right around the time
I was coming here That the
conversion from the S 400 I can't even believe I'm saying those words I
didn't even know they were running anymore.
22 s a p. The software
was purchased in July 2017, and it's the implementation of the
practices. So the software is being used by the accounting department,
and audit has eyes into it. But the disposal
edition etcetera of assets is still all paper based, So that's the issue
that we've got to straighten out. So it's not a huge
investment by the board. Um, staff is doing the work. But
to miss for Kings Point and on behalf of the administration, I want to thank
her. I think it's very important to reiterate the importance of
allowing staff the time to do to do this body of work and get it finished.
Okay. And you were good with me putting adding the words, Put the fund again.
I'm always good if you if you add the support of funding to try to get
more automation in this district, and we can get it up and we can get an
updated the September 30th meeting because that will be when the budget
this past, correct?
Yes, on September the first week of September.
Okay, so We have a motion by Mr Ortega. Second, by Mr DiMaggio.
Is there any further discussion? Seeing none. Do I have
a motion to approve or all those in favor?
I have a motion to approve. All those in favor signify by saying Aye.
Anybody opposed? All right, The eyes
have it. Thank you, Miss Molder.
Thank you. We'll expect to see Doctor wants you
back year for some banana pie.
Banana cake, banana pie, banana bread.
Police believe that 1 45.
It
is now 1
18.
It. Thank you, guys very much
by Doctor Wants to. It's now 1
18. Miss Po has to leave at 1.
45. I don't know if anybody else has to leave earlier,
but 1 30.
Okay, well, let's just I mean, we're
discussing here. Item number 11 H h C T report.
Let's try to be concise and to keep to this
report as opposed to,
um Yeah, I guess. Puddle
jumping or moving on? Yes, Dr Lynch.
Walsh. Well, here's the problem with that, because this all
started in response to emotions that the group
passed and the motion asks for
anything from 2015 onwards. And then
this turned into one bid and one bid only,
and I now know why. So it's not puddle
jumping, but it's It's impossible for me to ignore
the history of how we came to this business
because there's a whole story. There's a whole
history of bids that involved Post
Board Award memo, right under the limit of one million back in the day,
a piggyback that wasn't that where the word piggyback was crossed off
a bid that was put out a bid protest and then back to the
piggyback. And then by the time you get to this one,
it's a snooze fest because there's nothing to see here because we've already done all the
machinations to get us Lenovo. Dell gave up,
so it's not a simple thing. And
I knew when I saw one bid because staff tends
to not get that specific that if we were just looking at one bid, there
had to be a reason because if we had looked at anything else from 2015,
we would have seen the item that came forward
recommending the rejection of all bids and we would have backed our way all the way
back to 2014 All right, Miss Verdict?
Yeah. Mhm. You have more friends.
Sorry about that, guys. Um, like, I can't
remember too unusual. And I can't remember to talk into a microphone. Okay,
be that as it may, we do have one bit in front of us, and I do have
comments on it. So I think that
when this went the way it went, Doctor Lynch Walsh,
we said, Let's start with one, and then we can move to
others as we need to, but let's do the one and then we can bring
up the next one if we need to do that. But here's the
thing, because this one doesn't have anything in
it that would want lead you to want to go audit others. But
that's okay. That's why we have a state attorney's office. And actually, the Discovery
page does mention from the state attorney. And the grand
jury does mention Lenovo. So I'm fairly confident that they are
looking into all of the shenanigans that transpired. But I just want
to mention it here because we should be concerned as an audit committee
when we get wrangled into looking at one thing and what was the
motivation behind wrangling us in that direction. So I'm fine, not bringing up
the rest of it. I'm going to forward this on to where it needs to go. Yeah, that's
fine. And I would just say that at the end, we can make whatever emotions we need to,
but I would like, I do have comments one of the times appropriate. And I do have a question
myself on. Okay, so is Miss
Poker joining us? Um, so I
anticipated. Good
afternoon. This is Mary Cooper. I am on the phone. I have
been since it started. And I believe, Mr Woods, they're
awful. Okay? And we will also see what the status of Mr
Dunn is as well, Mr Done, our chief information officer.
So with respect to agenda item number 11,
the technology devices report. So
the committee, uh, those of you who attended the May 14th
2020 meetings. This is where
the record IX simplicity touch interactive flat panels
report was discussed. So the board, which
reviewed that report on June 9th of 2020
um, as well as the audit committee members had comments as far as
us looking at additional technology asset
purchases that were done during the tenure of the
former chief information officer. So we
identified transactions where the former chief of nation
officer may have had involved. Um, and
we chose this transaction because it was the
next a logical, uh, good to take a look at,
um, Now that report itself, um,
gets its own follow up. It has its own action
plan. Uh, there were issues with respect to,
uh, corporate governance policies and procedures. And
under the cover of that follow up, those items will be
addressed. But the only item that
we A school district personnel that are here
will be addressing in this report, the technology devices
report. We won't be discussing any other reports
outside of that There. I was
asked to provide the previous report to,
um, the state Attorney's Office, and I've done so,
and it is important that we,
um we view just the report and the items of a year.
So the attached report it is an agreed upon procedures
that was done by a TTS certified public accountant
it covers did 16 59 e,
which was primarily the purchase of Lenovo
desktops and laptops and CD I tablets
um, if you take a look at page four of 32
you'll see that the potential impact would be
$82 million over three years and 11
months. During the contract period on the
district up to December 2019, the district
purchase approximately
83,400 devices
for $45.6 million.
Um, so, um, the
findings that are in this report,
none of them are policy and
procedure in nature. Um,
I should say that none of them are policy in nature.
The results of the work
identifies some procedural matters. Um,
but it's also important that the links to
it acknowledged that the the report
takes it takes into account of the various
initiatives that the district had its highs. It's the strategic plan,
the district like computer refresh initiative. Those
are all discussed, if you can see on pages five and
so on. So
the the
district itself, the Lenovo items, uh,
there is some comments with respect to the quality
where https
technology experts deem that those were quality
assets for the budgets that we purchased. Um, with us
here to go over, the report is,
uh, one of the managing partners of H C T.
Uh, certified public council consultants, Mr Roger Harvey.
And he can go over the different comments and
findings in the report that the committee I would like to
ask. Thank you,
Mr Chair, to either the committee members. Okay.
Does does anybody want to hear from Mr Harvey first, or do we have
questions that we want to ask? Uh
huh. Questions. So, Miss Verdict. Thank
you. Okay, I first have a question on Page.
Uh huh. 15 of 32 lack of
documentation regarding the time stamped in forbids
received from senators. So it looks like one
company was excluded because of
their time stamps. And, um, that
time staff was outside. So just for the record,
if you don't stamp it in by a certain time, then you're not
eligible to continue in the bed process. Is that correct?
Good afternoon. This is Mary Cooper, director of Criminal Warehousing Services.
Thank you for your question. Yes, that is correct. All the big seems
to be surrounded by 2 p.m. And then
they are received in the bedroom, and we have a conference
room where we have the first thing agent and we have staff.
And the public is also welcome. Come in and do the opening of those
things. Okay, so my concern is obviously that the
two and the two companies that got the bed had
no stamped in documentation. And I find this Absolutely,
I mean, that you're bringing us and going, what
in the world, they didn't comply, and they were the ones that 1
$81 million. Does that happen? How in the
world does that happen? Thank you.
I appreciate your comment.
Um, and I just want to reiterate that back
in the day when this took place, there was
not a formal process of which we have
implemented since 2018,
where it included designing of all
the bids into one document. Uh, what we do have,
which is what leads us to believe that indeed, those bids were
received timely. Because if not, we would not have been able to have
then, uh, sit in the bedroom as they did
they sign. Then those those big worry feet
timely. Those vendors were
present and sitting in that room because we
have the signing sheet from all the vendors that
attended and we have the signing sheet from all the
vendors that committed a big. What we did not find in
the file from way back then
was the actual paper stamp. It's like a
little tamp that we would, you know, a little paper that
is glued onto the bids are taped onto the
bid and its stamp. That is what we did not find for
those particular vendors. But the fact that they were present,
the fact that we opened their bids and that we have it
signed it means that we had to have received them
by two. PM because it's not, we would not have had a bit to
open in front of the public and there would have been a protest which, by the way, there
was not. Okay, So that is what we believe that
in those we do not have the paper, which we now have a
process which ensures that we have a stamp did
on file and electronically. Um, it
allows us to believe that indeed we did receive them
timely. Okay, so that is totally not acceptable.
That answer is totally not acceptable to me. All that time
ago was five years ago, this was $81 million of the bond
of $800 million bond. Every piece of
paper should have been absolutely perfectly maintained. This was
a bed. Two of five companies, their only five companies. I mean,
how hard is that to see that the stamp is on there? And you proceeded to the
board with this? I everything we ever talked about
anything. There's a new process in place. But I think there was a process in
place because one company was excluded from proceeding
based on the fact that they didn't have a time stamp and to that, won the bet
moved on. I think that's a pretty major find and actually in this thing and calls
into question to me that the process and I do have
one other comment, but I'll let everybody else talk about this. All right, Let's just
stay on this one. Doctor Wall. Mr. Woods,
I'll defer to the committee members. Okay. Dr. Walsh. Okay.
Thank you for having read this, because to be honest, I've been so
preoccupied with all of the other bids that I hadn't read all of
this in detail, but this makes complete sense,
given that Dell had already filed a big protest on a
prior bid. And what happens in this district is the vendors do figure out when
the fix is in. So you wouldn't have had a big protest this time around
because they'll probably figured, Why bother? Um, but
yeah, I agree wholeheartedly with Mary that this doesn't make
any sense. It doesn't matter that they were in the room. If you can
discount one of them now, it was late. But if you
knew that one was late, why was it so hard to confirm the other ones were on
time? Um, yeah, this definitely doesn't. Does not
smell. It's simple, because when the they want arrive
at the time that it arrived, commit the
opening had already begun. No,
it's a difference between being in a room
by 2 p.m. Sitting down where you're starting a bit opening and then
having a vendor lock on the door and come in at 20 and say,
Oh, I'm here. So obviously they were late and the other
ones weren't because they were sitting in the room by 2 p.m. Okay. Where
was this important again? When was this
been awarded? I
wasn't here. If that's my point, that is my point. Mary,
you weren't here, so how would you know?
Alright, I'm done with that. What, are you still on
this one? Does anybody have a particular page? No. On this on this
finding. Is there any more comments on this finding my other
comment? Apparently, since Miss Mirror
was not here at the time, I'm not even sure that the
discussion about whether processes were in place should even be
discussed. Because first of all, this is not our
first time at the rodeo. We have done buildings
for a whole lot more money than this amount. So processes
should have already been placed prior to this particular bid.
So saying that there were no processes in place is quite
unacceptable. As I just said, she wasn't here, so she's
only the messenger. So, Mr Woods through the chair and
I appreciate the dialogue. What I will say is,
you know, we understand, and we
recognize that there were some procedural
things that didn't take place. Um, what I will
say is, this is consistent in the time when there was a
transition or we were moving away
from the prior director and bringing in Ms Coker.
I just want to acknowledge that because what I will say is that
since that time, all right, around that time we made some
changes at the staffing level because of some
of these procedural instances that we saw. And we
recognize that we needed to bring in,
um, more and better staffing
to ensure that they followed processes and procedures.
So I just want to bring that up that we were in the midst of some transition and we
were moving out some resources, Um, that we're
not, um, adhering to some of the district
districts policies and procedures. Yeah,
Yeah. Talking to
your this entire process was questioned
extensively at the board meeting before they voted on this.
I don't know how you take this to the board, and you know,
ultimately they're the ones that get criticized, but they make their decisions
based on the information that's presented to them. And if that information is
faulty, you know, that is just not right. And I don't think I
hear on everybody we had we had transition. Well, apparently there's so much
transition that we have this multibillion dollar
corporation that can't transact business because there's always transition.
And I'm sorry, Maurice, that's just not that's not acceptable. I wish you would
stop saying that because that's even more concerning to me
that there are no written procedures that somebody can pick
up and follow and know that if they didn't date stamp
it when all those board members were asking questions, that's one thing that should
have been said to them. In my mind, this is not. This is not an item
that just went through easily on the board. It didn't. There were board members who voted
against it. There were board members who wanted more time to talk about it, and,
um, I just don't find out an acceptable response. But if
that's your response, then I would suggest this district get some written
procedures that go from person to person. So no matter who's sitting in the seat,
it can be done correctly. And I kind of find out
Fatal flaw with your with your board item. I know you were there that day at the board
meeting, so I don't need to tell you what happened. I was watching it on the
the television screen, but I don't think that's
acceptable. And I thank you for thank you for your audit.
Um, there's more in here, but this certainly is one point. That's a real
concern to me that the bid process itself this procedural
problem care. I would like to just just advice
that he did turn in. Um, this is very over again, directly
for warehousing services. We did my staff did. Present
to the auditors to the internal auditors are
standard operating procedures we have both standard operating
procedures. Plus, we have work instructions
and the process map and workflow of what takes
place. Uh, so, uh, there is a change
in management that is readily available.
In fact, we also have, um, trainings that are done
nearly on these processes. So I can assure you
that regardless of the management is safe, we now have, um,
the procedures to ensure that the policies are followed and
were compliant. So, Mr Mr Harvey, I've got a I've got
a question. When you did this on it, did you
take a look at the big document
and on that bid document? Did it have any things regarding
procedures? Um, regarding that the bid had to be in
a certain time that it had to be time stamped, that it had to be a certain
record, that if it wasn't in at that time, the bid would be considered
so unacceptable, it wouldn't be moved forward. Was there
anything in that document? Yes. We would have looked at the big
document, and we documented that it was due on a certain date at a certain
time. Um, I'm not sure in the big document.
Um it said, You know, they had to be time stamped, But just as a
general practice, um, there's a normally time stamped in,
uh, bid Opening is documented and those type of things. And so
we wrote our finding very narrowly, based
on not being able to obtain the big time stamp to
show that documents were in on time, right. But in that
document, it would require the vendor that they had to be in by two
o'clock and there had to be some valid absolutely
right. That's I mean, that's my point. So when you say when,
when Miss Coker and Mr Woods, when you say policies
and procedures, those are the policies and procedures in that big
document, the document does not say that it has to
be understand. Well, this document clearly states that the baby has to
be in by CPM correct. Well,
the fact that we stamp them is a great assurance to the fact
that they indeed were received by two PM right, And that is the
process that we follow today. I can assure you that we
have several mechanisms to ensure that their, uh, times
adequately and that that we can keep the record of that time stamp. But the
big documents clearly state that the big must be received by 2
p.m. So if a vendor would protest and said one
of these vendors and said the other to warrant timestamp,
what would be the findings of the district? Well,
the when and again this is all
from what I've been informed that weight. Then let me
ask Mr Woods. So if a vendor
who wanted to protest this bid as Miss Coker said, Well,
nobody protested, which again it's speculative.
But let's say a vendor wanted to protest and protested that there
is no documentation provided that the two that were awarded,
uh turned in their bid on time. How would the district then
proceed from there
so typical to what we do in normal protests? We would kind of
go through and investing like an investigative
process, and my
assumption would be that we would have provided
documentation or we would have tried provided the list of the vendors that were in
the room at two o'clock. I mean, we would have provided that
information and then the protests would have been resolved based on
on the evidence that was provided right, but doesn't
mean that just because you're in the room that you turned your bid on all the time.
But the big Open presently there at the
time that all the vendors were there. Therefore, if we have
signatures of the vendors, they weren't just sitting there.
They were. They were there to open the bids publicly, and that's
what the staff did. The purchasing agent and the other, um,
fast. They open the bids. So obviously
it's you have a vendor sitting there without a bid. That
wouldn't make sense again. I totally respect
the fact that you're absolutely right. There should have been a time
stamp document that we, you know, we did not follow
procedures, and we've rectified to ensure that the processes
that we have are now formalized to ensure
that those stamps are available.
But the fact is that it just it
makes sense that the documents were
received by two PM because they didn't come barging in like the other
vendors. I've seen it at 2, 17 or 20 where
everyone saw that they came in late. So
we would have expected that then for sure, someone would have
protested and said, Wait a minute. Why are you accepting their bid to 20?
The business due at 2 p.m. So that's why we did
not accept that fit because it came in like Michelle. And then,
Doctor, is it possible for us to table
this table? This for another meeting? I have a
million and one questions. And first of all, there needs
to be someone who can answer the question as to whether or
not everybody was in the
room to open the bed. Number one Number two
was the big protest notice put out.
So the person who did not make it was aware of
it. So that company could fill out
and protest the bid. I need to go. And I
think if I go then we no longer have coral. Are we able
to table this? I'm even open to a special
meeting. Is, uh, I'll do you one better? We got April Open,
okay? I mean, I'm I'm whatever the will of the group
is. Yeah, April. Whatever you want
to add more to your table because we're taking away from it
really is. I would suggest that we move it. There's no
actual time. There's no
actual time requirement on getting this done. Um,
it really isn't any, um, so it's not like the Kaffir
and those type of things. So, um, the only thing is we do have to
bring, you know, Mr Roger Harvey back and so forth. But
that's there's really no time requiring that's odd. Mhm. We're
going to run into that meeting that problem at every meeting. We run over at
every meeting, and I think they've been very judicious with our
comments today and trying to get through. I have to leave,
too. So I have other concerns about this audit.
I don't know that this is something that can wait. This is a
topic that has been going on since the bid came to the
board with concerns about the product that was was
being, um, purchased. And so the longer we
wait, the more those concerns are out there. If there's a way
to reassure the public that we've done the right thing, I think it's incumbent
upon us to do that. And when I say we've done the right thing, I don't
mean we I mean the district that, uh
So I I would like to move to defer and pick a
date in April or early May when we can. Well, we're meeting again, my six.
But in April, when we can do this and get it transmitted to the board.
And in that vein, I have another question that I did not see in here
that I would like answered before this Auditors finished being
discussed. And that's how many of the you know how many of the, um
items purchased from these two companies are still being
used by students today. There was a concern at the time
about whether these were viable
about whether these particular,
um devices would stand up to the test
of time. I've heard comments made publicly since then
that now they're buying the correct thing. I think that we
need to also know this one question. And if there's a way that the auditor can
find it out, and that's how many of those devices purchase of the
$81 million purchased out of this bed orders are still
being used by students today that the repair history,
but how many of those are still being used? And the other thing
was Mr Hunter had committed in that public meeting in May of
2000. Whatever that he was going to do a survey of all
teachers to find out
how this was actually working in the classroom. There were a number of board
members that spoke to the capacity of the device and whether it would
meet the needs of the students. And if that if that,
um survey was not done, I would like to know that. But if that survey
was done, I would like to know what the response from the people actually using these in the
schools was. And I think I have
a host of other questions and I'll send it. If we're going to have this special
meeting, I'll send it to you because I have questions and warranties. I have questions.
I have a host of questions on this old
document, that kind of okay, and I don't want
to. So So it sounds it sounds like to me, Dr
Walsh, I know. Let me just write Well, there is a time
constraint in terms of having someone being able to answer questions because Mr
Woods last day is, I believe, April 2nd. Oh,
yeah, Um, and in terms of requesting
information I requested because on page nine of 32
there's an interview with former Tack Chair. I sent the chief auditor an email
requesting the minutes because I could not find any evidence
of tax being involved in this bid. And I don't know if the auditors
got confused. I found some evidence that they were aware
of the prior bids, but all I was asking was to be able to to
verify. And I got back. You know, the usual tone that we
don't respond to individual committee members request, even
though that's not true. So wait, So So
wait. So here's so here's the question, Mr Harvey, did you when you
interviewed the A former tax chair,
Did you review any of the minutes?
Yes, we reviewed the minutes we had to go into a historical archive
to review those minutes. We did, uh, and yes, we did
interview the former tax committee chair, um,
for a good while. I think it's a good 60 million interview, but we were able
to find minutes that supported tax being involved,
which is also a part of the policy that says
that tax would be involved. Can you Can you share that with us
or through the chief auditor? We get a copy for And I would I would
imagine, through the chief auditor will be able to share that. I will
confer with the chief auditor thereafter.
Okay? No, just say this will
verify. But Dr Walsh, this will verify
what Mr Harvey had looked through. And
like, back to what? You would have been great if we had it for today.
Okay, Um, so we have, I guess a
motion to table this item to a time
certain. Or at least an approximate time. Certain mhm
can. Just for me, the meeting is in April. What? Again? I'm
sorry we didn't We haven't made any decision yet. Is there any way to
go after April 15th and something called
tax season or something? I think a few of you up there may
understand. On the
second of all, I was thinking March 25th.
Uh, Mr Boards,
uh, we are sitting here now with
246 Yeah, to full
screen. And we need seven for quorum.
Right. Correct. Seven. We
have a quarter. Okay, What I'm saying is
we seem to be having difficulty maintaining our corner through all
meetings. And I think if we say we don't have a special meeting in April,
how are you going to get the consent of those members who are not here?
Since Mr Dearborn has said that,
this is important, but it's not. It's time sensitive. And
since we are meeting, our next meeting is in May
May. But we're going to be meeting at
11. 30. Caught? 11. Well,
currently 11 30. But well, why couldn't we meet at 11 o'clock
as opposed to having a special meeting? Since it's not time
since we need 30 minutes earlier. That gives a 30 minutes. This is first on the
agenda. Takes care of the April 15th day.
Just just a suggestion. Okay, Mr Bone.
And then you just want to let the committee just sort of know
that staging these meetings as a challenge getting quorum as Mr Barnes
says, there's a challenge. Um, also getting Mr
Harvey back and so forth. Uh, I don't know. Room
availability or any of those types of things. Um, there is
no time sensitivity to these issues
on transaction that occurred years ago. The
findings that are here are not anything with respect to the three
policies that were reviewed. Also coming
up is the Auditor general is
expected to be here for their audit at the end of
March early April. Um, I am not sure if I
can physically stage the meeting assuming room availability.
So it's It's one of those types of things that, uh, we could
I could try, but that would be the circumstances.
I'm in agreement with our board members,
um, suggestion And we can in the
next two weeks because you know, Mr Wilson's leaving, we can send all of our
questions to you and
hopefully be able to get responses to those questions, you know,
for the meeting and for the meeting for May 6.
Um, including even meeting a little bit earlier if we need
Dr Walton and this verdict. Okay,
so my preference would be to meet before Mr Woods
leaves, But, um, and I also agree with sending
questions and getting responses ASAP. Because
the discrepancy between I went and told all of the men
before the system went down because I knew that Mr Jones would not
respond to me, so I actually pulled the minutes. The problem I'm having this is for me to know
that you've got you know, why are we having a discrepancy? So I would like
that answer sooner rather than later, sooner than May 6. The
grand jury report is coming out. It's anyone's bet what's gonna be
in there? So by the time we get to May 6th, it may be a done
deal, and we're talking about it after the fact. Um and all of this
stuff could be in there as well, so I would have preferred
sooner. But if by May 6, Mr Woods will be gone,
and I'm not sure who will have because understand that
Ms Coker was hired the same day as the award of the $80
million on the ninth of February in 2016. So she
wasn't here for any she can't answer to. And I
wonder if there was a reporting of the bid opening because
it's a procurement and that into your point of understanding who was in the
room when the bid was open? There should have been some sort of record
or what? And sheet? Yeah, but that doesn't tell us. The
stamping Is there a recording? Not all the
time. You know, there is a recording. There is a recording. So if we could
get that there is no recording. He cannot record.
Yeah, here's my concern. Mr. Bronze, every one of
these meetings is going like this. So we add this on. I don't think it will be done
in half an hour. I mean, we've already gone with just half an hour today.
And then whatever that meeting is, were we just keep
getting more and more behind. Uh, so I don't know what the
answer is. I'm happy to do it that way. And if that's the consensus of the group,
But what do you have on that agenda right now?
Oh, it's hard. It's always difficult to know what's
going to be on the agenda, because I don't know what I can complete
between the next meeting. Okay. Are you going to move this?
Are you going to take this to the board before? Well, no. I'll
keep it on there. It won't go to the board until the
committee has gotten all their answers. So questions answered. So
here's my Here's my thought process.
Um, yeah, the this
item itself is not something
that if we were to have a virtual
meeting and I know the reason why I use virtual. Is it this way? We
don't have to worry about somebody coming. It's just a matter of we don't worry about a room. We don't have to
worry about a lot of different things and
just ask informational questions. And then on our
May 8th meeting and I don't like that, I don't know if we can
do this, and this may be a legal gratification of it.
But then in our May 8th meeting, have this transmitted
or or whatever we do, so saving everything,
whether we make motions or whatever, maybe but make a
team's meeting somewhere at a flexible
time might be an alternative that fits
and again, depending upon whether we can do that. From a legal standpoint,
um, might be an idea. So I don't consider the
workshop correct. You know, we just workshop this through
teams just because we're asking questions, because that's really what we're
doing at this point with this item, Um, and
then come May 8th, we either transmitted or don't
or so, yeah, I like
that and again I just said, I don't know
and I go back to whether or not we can. I mean, call it a
workshop. There's no reason to not have
a like, for example, this meeting would have been an informational meeting
without the physical forum so we could explore
having an informational meeting on just this topic.
Um, but do it via teams and we don't have to worry
about getting get a virtual informational
meeting. Correct. The only thing we have to do is advertise it.
We would have to advertise stages on teams just like we did
before the meetings that were moved.
Because I go to I that's that's you
want. Someone's gonna move this. I'm moving it because I have
to leave. So there's a motion by Mr Burdick, the
second by Ms Shaw that we have this as a standalone
workshop. Items via teams, correct. Virtually
Yeah, virtual informational
workshop via teams. And we will figure
out a date, hopefully sooner than
later so we can send out. It's been moved
by Ms 42nd by Ms Shaw. Is there any further discussion?
All those in favor signify by saying aye. Anybody
opposed the store.
Okay, so we will get back and figure out a date that works
and go from there.
Right? We have. We
don't have what? We have two more, and we don't have to worry about it. At this point, Somebody has
to leave. I mean, there's the
chief auditor's report and that any audit committee members comments.
Uh, Mr Wood,
I go
over. Well, are there any Let's put it this way. It is
now, obviously to thought
because sure, almost two o'clock. Is
there any other? Um, I mean, obviously, we have the chief orders
report. Everybody has read it. Are there any questions on
it? No. The only question that I have is a follow up with speaking
their job descriptions just to let us know where they're at.
Um, I we'll have to find that out. They were supposed to have it
by more, so I'm just wondering.
I will try to find it out. All right. Are there
any other comments? Yeah,
not on the chief auditor. OK, just comments.
Yes. Okay. I understand. You only got four of us. Yeah,
I'm not voting. Okay. First of all, so Mr Barnes, you mentioned
earlier that there was information that you weren't privy
to. Has your email address changed because I
copied everybody on the Cyprus They thing. Yeah,
your email has changed.
Okay, so then you have the information. So that's one thing,
and then the audit committee in terms of our purview
is any financial matters that are of concern to the committee. That's
the second thing. And then just because I'm trying to do this quickly, we
keep discussing Sack and I understand it's not part of
internal funds, but there is no recourse if
you have a question about what's happening with the sack budget. I mean,
my recourse was to do a public records request, and then they're playing
shenanigans by not responding to the public records request.
It is absolutely absurd that at school
has should know what their school budget is and doesn't send it to the
public records office. So this was almost a week ago, was last
Friday, and I have been dealing with this district long enough to know
games when I see them so
unacceptable, and the last time that
the chief said she was going to go get with the school, the school
lost its youngest SAC member.
So did this. There has to be a
process by which a SAC member or
member of the public that has a question
can get answers. And I know and everyone's mentioned having the sack budget
online, the school budget. But also, when you ask for something
that is a public record, there shouldn't be all of these shenanigans.
I was asking to put the matter to rest. I was unable to
reconcile to their numbers based on the activity that they had going on
there. So all I wanted was the school budget to see if I
misunderstood something. I missed a number. They are bad at bookkeeping
record keeping. But I can't have that now because
they sent an email that was essentially my email
without the school budget, which now, if I was not suspicious
before, I am convinced that there is something untoward
going on over there, because otherwise you would have coughed up the school
budget for the past two years as requested. And then, like I said,
this other school, Blanche Ely, a community
member who is a c p A and forensic accountant,
brought to the Apaches attention that there are issues going on
over there, but given who's in charge over there, do I think anything will
be done about it? No. So without a process by which
you can hold staff or the schools accountable
for their staff budgets, we're going to keep having this up until we and if
the grand jury report, because it's outside their purview, the school, the district is
about to go through a re accreditation process that
should clean up a lot of things in it, but it doesn't start until
the fall. So I just want to bring that up again because there
is no recourse. And every time the
chief says she's going to look into something the opposite of what should be
occurring occurs. She was copied on the email. The
sack chair at Cypress Bay never responded to my email,
which suggests that they were instructed not to.
So it's not like they didn't know what I was asking for. If the school was on the
statue or didn't know what a school budget was. Somebody else on that email sure
did. So that's all I want to say. Oh, and
finally as a teaser for next time. The Lenovo sales
rep that would have been at Lenovo at the time of the
bid that we're looking at went to Alert Point,
which is where Tony Hunter wound up,
which I find very intriguing. Anything else, Mr
Barnes? Yeah, Just an evidence.
Mr. T Bone. Yes. Thank you for the committee.
I would like to, though documents were also I
mean, I understand. Yeah, some of your questions.
But I would like to know, as the chief auditor, you understand you have
questions on the facts with Do you have any
thoughts of any, uh,
misappropriations, or did you have anything incredible
that would cause me to look
at it from an audit standpoint? That's different. Okay,
first of all, are you talking about the fact? Yes, the D A. C
passed a motion because they're concerned. So you have
district Advisory Council, which is not comprised if you have any incredible
that I could have on that. And besides what you copied on the email I
sent there's nothing credible in the email. How do you know that? Are you able
to reconcile? You're not incredible, But
listen to me. What? My question and I'm done thank
you. There's an Excel spreadsheet showing that I can't tie back to their
numbers. But I think Mr Jim
Bowen is asking, Is that if
you have a district with what is their budget? $3 billion?
It's a lot right? Three billion? I didn't ask
for him to audit. I said, We have to. It's all the just like
internal funds. But here's but here's here's I understand
again this is this is more of to me. A doctor
wants operational and Miss Morte operational.
This is not necessarily
asking Mr Jim Bowen from an audit standpoint,
is that this is more
operational and financial of the
financial auditor it is, he saying, is that if
there were, let's say the sack budget is
$50,000 and you
believe that $50,000 of that was misappropriated because
somebody bought a new car. Then there
might be a reason to say, Okay, let's do an
audit. If there's something where their budget again is
$50,000 and well, maybe instead of a teacher buying,
you know, a set of books she bought a desk for
herself. That's not the issue. The issue is. We can't even tell what
they've done with it because they have one from one month to the next.
They'll say the balance is this much and then the balances that much.
But when you look at what the purported activity was, you can't tie to those
numbers. But I don't think Mr Jim Bowen is saying for him to take
staff and commingling two thoughts.
The A C who you represent passed a motion last
year. They would like to see the sack budget
incorporated into the internal funds as a line item and have
that be looked at. That's a separate issue, and they were given the
answer for that. And here's the reality, and you know this as well.
Um, there are only so many audits that can get done, so we
have a state requirement on the internal funds audits.
Otherwise, the auditor general is going to have an issue. If there are
some things that are true irregularities, I need to know
about them as opposed to you having questions about this, and I
can't reconcile their activity. That should
be a problem. But that's okay. I don't need you for this
because eventually it's a public record they will have to cost us, and I will
see if there are shenanigans or not. It would be I don't need you for it.
But it would be nice. Yes, it would be nice to be able to
translate some of these things to actual audit subjects. If we can
get some factual, it shouldn't be. No one's
saying they're buying a car, but we don't know what they're doing because they are so bad
at record keeping. But Mr Jones Point is that Is this
systemic to every sack, or is it just probably
not at every second so, but again,
I'm on, You know, here's the thing, though, Robert, if it's not
included, and it's not looked at in terms of the beginning,
balance the activity and the ending balance. Just like with
internal funds accounts, you'll never know if there's the scope of the
irregularities because no one's looking at you're looking at it on a case by case
basis. If you were to look at the audit plan in the area that
did not make the plan, that's in the long range plan. There are
many things that can be deemed to be
higher priority in it for the plan. There are
areas that are, uh we're not able to
address. And to me, this is just one of them.
But there are more challenging issues. I'm not
debating any of that because again, we're commingling two thoughts. I am not
district advisor. They all sit on sax
and have had this concern. So it sounds like what the A C needs to
do is get with the state and have the state mandates that this be
audited. So that will solve that problem. Then I have the foolishness of the
school. When I asked for a school budget not turning it over, that's a separate
issue. So if there is no recourse that's coming out of
the district, then all of the District Advisory Council, which is
comprised of all the staff chairs across the district, will then
have to go to the state and ask for help. And that can be done. And again,
this is a district that is about to go through a re accreditation
process. And this time everybody is aware of it.
So that will impact their re accreditation
because we already know who we need to talk to how to reach them
and alert them as to this issue. And then there's also the
State Department that look at Saks. So if it won't come from the
ground up, it can come from the state down. But again, the other
issue is the public records request. But all of this,
it's sort of falling on deaf ears because we still have all of this will
know abolitionists that occurred. So it's your you're
not fighting me. I don't go to. My kids are not at either Cyprus pay or bland
chilly. But, um, the reason I brought this up is to
emphasize why d a c passed the motion. The
DSC motion is not These motions are not
mandatory on district staff. What? The fire
is that a response be provided, and one was
provided to the D. A. C. Because we know how audits get onto the
plan. It's based on conversations between the superintendent and the
board. So, um, to me, what would,
um, provide a better taste would be if you saw some
improprieties along the lines of what Mr Mayerson said
things along those lines, I think, and I'm not asking
you to create anything, but I need to have some. I
mean, I think you provide some very good valid points, but I
need to be able to translate those into audit items.
I can't reconcile their activity. That's an internal control
problem. That is because every account should be
reconcilable. It's not that it in this particular case, you have some
questions that can't be explained, and that's legitimate. But to me, that's not going to
cause an audit. I said you should. I
am not saying it if you have another vehicle, which would
be to strengthen internal controls for Sac, which I actually suggested in
my email that Martin is also copied on, because if
she can produce clean financial statements that win
awards, I don't understand why the facts can't do the same.
So I'm less concerned about an audit. If you clean
up the internal control problems,
there's more than one way to skin a cat, but you don't want to touch the cat at all. It seems to be
the problem around here. We will not hurt any animals.
Well, my cat would hurt you more than you
is there. Is there anything else? Uh, no,
I'm good. Okay. Alright with that. Obviously we don't have a
quorum. So the meeting, I guess, will be
concluded. We can adjourn. Alright. Thanks