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Florida Auditor General operational audit finds eight preliminary issues with Alachua County Public Schools

File photo: The School Board of Alachua County at their Sept. 17, 2024 meeting

BY JENNIFER CABRERA

GAINESVILLE, Fla. – The Auditor General of the state of Florida has provided a list of preliminary and tentative audit findings to the School Board of Alachua County; the findings range from a lack of compliance with fire and emergency drill requirements to a failure to post budgets on its website as required by law. Five of the findings were previously noted in a 2022 audit report, and two were previously noted in a 2019 audit report.

School Resource Officers

School Resource Officers (SROs) are required by law to complete mental health crisis intervention training, but despite a request from the Auditor General’s (AG) office, the district did not provide records verifying that any of the assigned SROs had completed the required training. District staff reportedly told the AG that the district relies on law enforcement agencies to ensure that the training is completed and later provided records showing that 41 of the 44 SROs had completed the training and that the other three were scheduled to receive training during the summer of 2024.

The report states, “Absent effective procedures to ensure and document that each SRO completed the required training, the District cannot demonstrate compliance with State law or that appropriate measures have been taken to promote student and staff safety. A similar finding was noted in our report No. 2022-099.”

Fire and emergency drills

State law requires the district to conduct specified drills at specified intervals. The AG’s office requested drill records from a sample of 10 schools and found the following:

  • Talbot Elementary School personnel concurrently conducted 1 of the 6 required fire drills with an active assailant drill.
  • At four of the audited schools (Alachua Learning Academy Middle School, Eastside High School, Lake Forest Elementary School, and William S. Talbot Elementary School), 10 emergency drills did not take place within the first 10 days of school, as required. The drills were 9 to 61 days late.
  • At four of the schools (Alachua Learning Academy Middle School, Eastside High School, Lake Forest Elementary School, and Micanopy Area Cooperative School, Inc.), 11 emergency drills did not take place every 45 days that schools were in session. The drills were 9 to 123 days late.

The report states, “Absent effective controls over fire and emergency drills, the District cannot demonstrate compliance with applicable drill requirements or that appropriate measures have been taken to promote the safety of students and school personnel. A similar finding was also noted in our report No. 2022-099.”

Ethical conduct records and reporting

State law requires the Board to investigate all reports of alleged misconduct by employees if the misconduct affects the health, safety, or welfare of a student, regardless of whether the person resigned or was terminated before the conclusion of the investigation, and the Superintendent must notify the Florida Department of Education of the results of misconduct investigations.

According to the report, during the 2023-24 fiscal year, district records indicated that eight incidents were reported to the district for employee misconduct involving questionable conduct with a student, but the district did not complete investigations for two of the incidents or complete and maintain an Affidavit of Separation for one employee who resigned in lieu of termination.

The report states, “District personnel indicated that they were unaware that the District was required to investigate and issue a final order even when law enforcement performed an investigation or to maintain an Affidavit of Separation for applicable employees who resigned in lieu of termination. Absent compliance with the State law and [State Board of Education]-required procedures, school districts, charter schools, and private scholarship schools may lack the necessary screening tools to properly evaluate applicants, employ individuals with unsuitable backgrounds, and cause student safety to be jeopardized.”

Purchasing cards

Purchasing cards (P-cards) are issued to employees to simplify the purchase of selected goods and services. P-card holders must attend training and sign an acceptance form acknowledging their responsibility for appropriate use of the card; the AG report states that out of a sample of 26 requested acceptance forms (out of 167 cardholders), acceptance forms were not provided for five P-cardholders who spent $452,589 (out of a total of $11.9 million spent with P-cards). In June 2024, those five P-cardholders completed and signed the forms.

Also, during the 2023-24 fiscal year, seven P-cardholders separated from district employment, and three of the cards were not suspended in the required amount of time after separation. The report notes that no inappropriate expenditures were found, but untimely suspension and cancellation of P-cards increases risk of financial irregularities.

Facilities maintenance

According to the report, the district does not have policies and procedures for annually evaluating and documenting the cost-effectiveness of obtaining facility maintenance and repair services instead of using district personnel.

The report states, “In response to our inquiry, District personnel indicated that due to employee turnover, it was difficult to find employees to fill vacant positions and they were not able to provide documentation of a specific project where an analysis was made to determine whether it was more cost effective to use District personnel or contracted services. Absent a documented analysis to evaluate the cost effectiveness of such services, there is an increased risk that cost savings may not be achieved. A similar finding was noted in our report No. 2022-099.” A similar finding was also noted in a report from the 2017-18 fiscal year.

Adult General Education Classes

Districts must report enrollment and instructional contact hours for adult general education programs; the audit found that out of a sample of reported instructional hours, instructional contact hours for 19 students were over-reported by 456 hours, ranging from 2 to 98 hours.

The report states, “In response to our inquiries, District personnel indicated that the misreported hours occurred primarily due to programming errors. Since adult general education funding is based, in part, on enrollment data reported to the FDOE, it is important that the District report accurate data. A similar finding was noted in our report No. 2022-099.” A similar finding was also noted in a report from the 2017-18 fiscal year.

Fiscal transparency

State law requires the district to post each proposed, tentative, and official budget on its website, along with graphical representations of financial efficiency data and fiscal trend information for the previous three years.

As of March 2024, the graphical representations for the 2022-23 fiscal year and the official budget for the 2023-24 fiscal year had not been posted; the 2023-24 budget has now been posted.

The report states, “In response to our inquiry, District personnel indicated that the graphical representations and official budget were not posted due to personnel changes. Subsequent to our inquiry in April 2024, the District updated the Web site to include the official budget. Providing the required budget and transparency information on the District’s Web site enhances citizen involvement and the ability to analyze, monitor, and evaluate budget outcomes.”

Timely deactivation of user access to IT systems

According to the report, “Prompt deactivation of IT user access privileges is necessary to ensure that the privileges are not misused by a former employee or others to compromise District data or IT resources.”

The AG’s office sampled records from 35 of the 431 employees who separated from district employment between July 1, 2023, and March 29, 2024, and found that three former employees still had access to systems 31, 14, and 7 days after their separation dates.

The report states, “In response to our inquiries, District personnel indicated that the deactivation delays occurred primarily because the separation dates were not always timely keyed into the accounting system termination fields. Although our procedures did not identify any misuse of District resources as a result of the untimely deactivations, without timely removal of access privileges, the risk is increased that access privileges may be misused by former employees or others. A similar finding was noted in our report No. 2022-099.”

Next steps

The district is required to submit a written explanation concerning all of the findings, including actual or proposed corrective actions, within 30 days of September 11.

  • Dear Auditor General, can’t you see just like similar Government Entities (FEMA)our total focus is on DEI . Nothing else, not cost , not the students educations , not property values , not student transportation cost and trip times, not the teachers wages , no worries for failed grades, just wokeness to the hilt . Now please go away and let us continue our failed agenda.

    • If they got rid of the fascination with DEI, not only would they have better and more qualified employees, but the money to better pay them.

    • Silly you. Wanting to teach reading and math. Study the wrongs of your neighbors which are dictated by birth. Then study your belly button.

  • Isn’t Tina Certain the president of Florida School Board Association. Are they not in charge of qualifying school schools. Maybe she should not be president when she can’t get her own school board to be in compliance with state law.

    • ROTFLMAO!

      SBAC and District Staff: Incompetents leading incompetents!

      Different Smoke Screen Priority Each Week!

      No need to follow the rules, they make them for others!

      Worst yet: Nothing will come of this!

      Top 3 District and SBAC answers to their shortcomings:
      3. It was an oversight
      2. High personnel turnover
      1. NOT MY JOB

      • Not all district staff are incompetent. Many hardworking individuals are overshadowed by the emphasis on diversity, equity, and inclusion (DEI). There are highly skilled people in the district; however, many incompetent individuals were hired based on personal connections and DEI initiatives. Actually, the DEI department was not able to provide a rezoning strategy last year. The heads do not know what they are doing, and there are many skilled and professional professionals being underpaid because all the money is taken by the mediocre.

  • Watch…the school board’s going to say they need more money to fix it. Them and every other government entity always needs more money before they can “properly operate”. Perpetual scams

  • Whoopsie! And the incompetence keeps of the county administration keeps on rolling.

  • Ironic that another progressive, liberal run organization has difficulties posting its budget in accordance with state requirements.

  • Again, the incompetence is staggering. VOTE NO ON RENEWING THE ONE MILL THIEVERY TAX.

    • BINGO….the only way to control liberal waste & spending is to cut off the $$$!

      • Teak cut it off and then there will be no teachers to teach! The schools that need to get fixed for sure they won’t get fixed!

    • The One Mill initiative has oversight from an independent review committee. They are required to answer for those funds. The revenue generated from One Mill goes directly to impact students’ education. It is also shared with schools of choice, and will be shared with Newberry Elementary when it converts to a charter next year. It would be detrimental to the charter initiative to lose these funds. Next year, when Newberry Elementary Charter opens with approximately 600 students, the school would receive about $461,000 from One Mill revenue. Again, with the exception of federal grants, these funds have the most oversight by community members. I agree the district needs oversight, but not voting for One Mill only hurts students.

  • Just like Palo Alto, laws and rules are for the unwashed ‘poors’.

    Harvey and the School Board Wallbangers don’t have time for silly rules; they must make Gainesville/Alachua County safe for Grace Market Place.

  • So instead of correcting the previous findings, nothing was corrected and instead they’ve gotten worse. Of course, just like the JLAC audit of the City, don’t expect much to come of this.

  • Do the SROs get a pay raise for the added skill of being mental health interventionist?

  • State of Florida audit of the City of Gainesville finance department was interesting. Stated that the employes there had little background in finance. In other words: McDonald’s french fry workers handling the city’s finances.

  • Jennifer, can you please link this report? This is the link to the Florida Auditor General’s reports, and I can’t find it there.

    https://flauditor.gov/pages/Reports.aspx

    I would think an important piece of this reporting would be to cover how common or uncommon – whichever it may be – the findings of the Auditor General for Alachua County are compared to other school districts in the state. Quickly looking at some of those reports for other school districts, they all seem to have “findings” of non-compliance of one type or another. For instance, Marion County has 7 for the 2024 report.

    Thanks

      • OK, thanks. Is it your sense that the number or type of findings are unusual compared to other school board “operational reports” which are viewable at the link I provided? Or is the preliminary information not organized in a way that you can easily compare?

        Many here – no surprise, since this their default position – are instantly coming to the conclusion that our school board is unusually incompetent or crooked or both. My quick scanning of a few other district reports indicates that none of them are perfect – another big surprise given how perfect most humans are.

        • LOL!!!! Well, everyone else is just as bad!!! So it doesn’t really matter. I mean don’t we all just make mistakes???? Greatest excuse ever!

          • Jazzman, thank you for reinforcing my position on government controlled public schooling.

            I don’t think commenters “are instantly coming to the conclusion that our school board is unusually incompetent or crooked or both.”

            Now if you deleted “unusually” it would be very accurate. Our current school system, locally and nationally, has failed us. It’s not ‘unusual’ to suck now. It’s unacceptably common and actually defended by some…like you’re doing right now

          • Sure Slice, since indeed private companies are usual perfect – that’s why they don’t even bother doing health department checks of restaurants.

            By the way, do you have examples of states, counties, or cities that educate their population with private schools only? How are they doing? Solving all the social issues while prepping kids for a successful future in our global economy? I mean, that’s a really simple enough task that anyone should be able to pull it off, and while submitting all the proper forms!

          • I never said I had the perfect solution for everyone. What I am saying is the current public schooling system has fail and this needs to be addressed. It’s difficult to address the elephant in the room when a portion of citizens are statists who refuse to acknowledge the failure of a government run industry. How do you expect anything to get better when you coddle and apologize for a broken system? Teachers are demoralized, students don’t care, curriculums are politicized, parents are disconnected, schooldays are growing longer, unnecessary administrative costs constantly rise, budgets continually increase all while the number of public school students is decreasing. And you think this is acceptable? Reallocate the education funds!

          • If by “statist” you mean it might be necessary to have governments large enough to govern populations of 300+ million citizens, yeah, I’m one, and thankful we get to elect out leaders.

            As to overthrowing our local public school system for “failure”, propose changes or an alternative. The problems in the school reflect the social problems outside of them and expecting schools to solve them – on both sides – is ridiculous. You think it’s the curriculum? Yeah, how? You think private business tasked with the same goals would handle it easily? Really?

          • statism (noun)
            stat·​ism ˈstā-ˌti-zəm
            : concentration of economic controls and planning in the hands of a highly centralized government often extending to government ownership of industry
            2024 Merriam-Webster

            “Overthrow” is an overly emotional word to use. As I said, the funds should be reallocated to best use. reward the good public schools, provide additional funds to the non-government schools that are performing. It’s called a market…incentives work Jazzman

          • Well, as I said and you have confirmed, we are so used to seeing human endeavors being run perfectly, that it’s a shock to find that is not. No doubt your home – like mine – is perfect, as is my job performance and that of my employees

          • I call out and attempt to correct the issues in my home. You reward and waller in your deficiencies. Big difference

        • But when you have a school board member that also serves as the president of the FSBA you would think that her school district would be in compliance.

        • You didn’t ask me, but I’m less concerned with the number of findings (most entities will have findings in audits). I’m more concerned with two findings that have gone uncorrected since 2018 and three since 2022.

          • The article lists previous audits for each finding (look at the very end of each one)

          • Paula, of the 5 findings which note previous reporting on the same issue, 3 were from a 2017-18 report, or 6 years ago. How often do they do these reports and can we assume that since there is a report from 2022 mentioned, for those 6 years – or there abouts – the issue had been taken care of. Of course who was in charge then and now of these issues may not have been the same person or authority and therefore not necessarily repeat issues or consistent ones.

            Of the other 2 – a 2022 report is mentioned one is for IT guys not being “deactivated” but notes “did not identify any misuse of District resources as a result of the untimely deactivations”. On the other one which was a repeat from 2022:

            “School Resource Officers (SROs) are required by law to complete mental health crisis intervention training, but despite a request from the Auditor General’s (AG) office, the district did not provide records verifying that any of the assigned SROs had completed the required training. District staff reportedly told the AG that the district relies on law enforcement agencies to ensure that the training is completed and later provided records showing that 41 of the 44 SROs had completed the training and that the other three were scheduled to receive training during the summer of 2024.”

            I’m not seeing evidence of corruption or over the top incompetence in any of this, but of course that’s for each ton decide. I recommend perspective on this – does the AG always find something (apparently) and what indicates gross mismanagement vs normal institutional imperfection – and on everything before the hair on fire freak out most of these comments – not yours – demonstrate.

          • I agree. The purpose of audits is to improve, make corrections, and not have the error reoccur. The bigger concern is that items they have been write. Up for haven’t been corrected. That is carelessness. This is the responsibility of the superintendent to make sure these areas are corrected.

  • My heart goes out to all the teachers and staff members how the school board members are not providing a fair living wage. Personally I want Alachua County to have employee retention. Are children deserve the most qualified teachers that are in demand and hire who is the most qualified for the job. This is the most important topic to most people I speak with about Alachua County Schools.

  • I hope they do something to end the nonsense that this district is and how corrupt they are!

  • Problems related with work insurance, if you hired an attorney they ask you for a voluntary resignation, no matter if you’re an amazing and committed with Childrens Education, this problem has to be investigated.

  • Citizens wants to know what it’s going to happen with the old Elementary Terwilliger building???? , why SBAC don’t use it for ESE students???? Or for a magnet or vocacional program, specially High Schoolers!!!! Or even mid school!!

    • This county does not care about students with disabilities. They throw them all into general education and call it inclusion and then wonder why their ESE population isn’t making progress. Least restrictive is more restrictive if students can’t access the curriculum, but the district doesn’t care as long as they can look progressive in front of everybody

  • Vote NO on School District Referrendum one mill ad valorem tax. Giving these irresponsible idiots more $$$ will only continue their wasteful free spending BS.

    • The One Mill initiative has oversight from an independent review committee. They are required to answer for those funds. The revenue generated from One Mill goes directly to impact students’ education. It is also shared with schools of choice, and will be shared with Newberry Elementary when it converts to a charter next year. It would be detrimental to the charter initiative to lose these funds. Next year, when Newberry Elementary Charter opens with approximately 600 students, the school would receive about $461,000 from One Mill revenue. Again, with the exception of federal grants, these funds have the most oversight by community members. I agree the district needs oversight, but not voting for One Mill only hurts students.

  • We vote based on popularity in this town. People want a name for themselves. Look at me MFs! 😩I’m happy McGraw will kick rocks! Talking about the people are shocked, no Linda the people don’t want you. Tina count your days on this board cause why has this been going on for so long? Accounting? Yea…ok. Dating back to 2019?! Don’t blame the pandemic. What McNeally really do? We just voting dummies in and making our kids dumber. Teacher f@cking kids they get to just quit! ESE struggling, and minority children are being referrals to death! I’m sick of Gainesville!

  • Unfortunate for the children, the leaders of our schools have no accountability. They just point the finger at others. It’s the same for our city government. We keep throwing $$$ down that same rabbit hole for both while hoping for a different result. You know, “Insanity”. The children lose, the teachers lose, and the hourly behind the scene folks lose. Same with the City of Gainesville and their employees. Meanwhile most of the ones in charge that are unqualified sit back and make unqualified decisions. “Let’s do a study”, or ” Let’s add another tax”. Let’s just throw something at the wall and see what sticks. No real solutions to the same ole problems and they get $$$. You know, that’s the type of leaders some of you voted for…..
    I’m 65 years old and have been a tax payer for 45 years in this town. Fortunately our children have long since made it through this conundrum of our school system created by the SBAC, but not without a constant supervision of what curriculum was being presented to them while continuing to maintain in
    them the importance of values. SBAC, it’s time to get your act together and get it right.

  • While the article is informative, it totally lacks perspective on whether the number of “findings” are unusual or indicative of something worse than normal imperfection (check the air in your tires recently?). I provided a link to reports on other school districts and none that I saw had no findings, and good old next door Marion County seemed to have 7 to our 8. This suggests that the sky may not be falling, this is not the worst school board in history, or that Alachua County is not actually Hell, though most on this board seem to think it is. Of course they think that no matter what happens and welcome good news as a scam, crime as non-existent outside our county line, and allege not only incompetence from leaders, but criminal self enrichment with zero proof of that offered.

    Well, enjoy Sunday, and see you at the fire pit. I’m repainting my pitch fork so I don’t get demerits.

  • Just remember that Financial and Operational audits are both done by the AG’s office regularly and they are very different.
    Findings in a Financial audit are a much bigger deal.
    Operational audits are basically “Is the school district following all state laws and regulations operationally”.

    Honestly if you look, MOST school districts have Operational audit findings on the same issues. Look at the AG website and look at surrounding school districts.

    I understand and agree with everyone’s issues with the quality of education in Alachua County and have issues with the school board’s decisions.

    In this case folks to be fair, this is a nothing burger.

  • Azzman , take the rest of the day off! Good Grief 6 comments in one day . That’s a lot of negativity . Even for a Comiecrat. Maybe get out more and try pickleball, golf , church , or something joyful. You need a vacation from your problems.

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