AUDITOR OF PUBLIC ACCOUNTS REVIEW SUMMARY SEPTEMBER 17, 2014

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1 AUDITOR OF PUBLIC ACCOUNTS REVIEW SUMMARY SEPTEMBER 17, 2014

2 Overview 74 pages 10 findings 48 recommendations

3 Original Allegation No money missing No illegal activities No problem with timing of journal entry

4 Overarching Findings Dysfunction between budget and finance led to breakdown in processes Budgets were inaccurate and changed without board approval Budget figures fixed to make them appear balanced

5 Overarching Findings Toxic working environment Several allegations against finance department related to hiring, travel, advanced training, trust funds, conflicts of interest and accounting weaknesses

6 Overarching Findings Questioned changes to hay grade schedule and salary increases at IAKSS Procurement guidelines not followed; controls circumvented Monthly financial reports to the Board lack needed detail Internal auditing process insufficient

7 Recommendations Evaluate budget process from a personnel, structural, policy and procedural perspective Develop a process more conducive to strategically managing district resources in an effective and efficient manner Consider the need to restructure the organization in a manner that mitigates or eliminates the inherent risks associated with the current climate

8 Recommendations Attain a healthy working relationship between the budget and finance functions Ensure better information flow Strictly follow accounting requirements Review recent hires in financial services to ensure all relevant laws and policies are being adhered to throughout the hiring process

9 Recommendations Implement procedures for the approval of all out-of-state training, ensuring that only relevant employees attend Reinstate a budget transfer policy Follow proper procurement guidelines for the solicitation of all services performed for FCPS Assess the benefit of continued vendor services

10 Recommendations Finalize salary and classification report as soon as possible Consider reforms to the salary schedule and the district s compensation methodology Clearly communicate all salary schedule adjustments to the Board Create consistency in the hay grade system

11 Recommendations Strengthen professional leave and travel policies and procedures Ensure compliance with professional leave and travel policies and procedures Provide better documentation and information to school board about professional leave and travel requests and expenses

12 Recommendations Set policy identifying the professional certifications and training that can be attained utilizing district funds and what civic memberships can be paid with district money Establish a system through which concerns of waste, fraud, and abuse can be anonymously collected Adopt a nepotism policy

13 Recommendations Identify more cost effective strategies for achieving the district s goals of increasing the percentage of minority and women owned vendors doing business with the district Reassess the relevance and coverage level of the current insurance policy for student athletes

14 Recommendations Establish a formal Audit Committee consisting of at least the Superintendent and representatives of the Board and have the Internal Auditors report to this committee The Audit Committee should report all internal audit conclusions, findings, and engagement results to the full Board

15 District Response We embrace all of the recommendations in the report and will work swiftly to follow them We will investigate all of the allegations and findings in this report and take appropriate action to correct any and all improprieties

16 District Response Restructuring budget, staffing and financial processes is already underway We will strengthen budget and finance communications within departments, between departments, with the school board and with all stakeholders

17 District Response Immediately begin strengthening practices, policies and procedures in professional development, travel, accounting, model procurement, classification and compensation, internal auditing and controls, purchasing, employee code of conduct, nepotism, conflicts of interest, and whistle blower/fraud protection

18 District Clarifications Fiscal situation in FCPS was never dire. At no time has our district been unable to provide for the educational needs of our students. Analysis of salary increases at IAKSS was flawed. Many of the allegations point to systemic issues that we agree must be addressed, but the report unfairly and inaccurately accused financial services of abuses in travel, trust fund administration, and professional training

19 Going Forward Addressing these issues will require both structural and behavioral change. We will overhaul budget, staffing and finance policies, procedures, practices and organization. We are committed to creating an environment where people feel comfortable sharing concerns, suggestions and ideas, knowing that they will be embraced in the spirit of continuous improvement and shared accountability.

20 QUESTIONS?

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