04-30-15 Joint Meeting with the School Board and Audit Committee


The School Board of Brevard County, Florida met in Joint Meeting with the School Board and Audit Committee on Thursday, April 30, 2015, at the Educational Services Facility, 2700 Judge Fran Jamieson Way, Viera, Florida. Notice of the meeting was advertised in the Eagle newspaper on Tuesday, April 23, 2015. The affidavit of publication with a copy of the ad attached is filed in the Affidavit File in the Board Office.

Opening Exercises
1. Opening Exercises

Minutes: Chairman Amy Kneessy called the meeting to order at 8:38 a.m.

Roll Call
2. Roll Call

Minutes: Members Present: Misty Belford, John Craig (via telephone), Karen Henderson, Amy Kneessy and Andy Ziegler

Pledge of Allegiance
3. Pledge of Allegiance

Minutes: Chairman Amy Kneessy led the Pledge of Allegiance.

Order of Business
4. Audit Committee Presentation to Board 2014/Progress Report and Committee Goals
Attachment: Audit Committee Presentation 4-30-15.pdf
Minutes: 

Chairman Kneessy turned the meeting over to Art Edwards, Chairman of the Audit Committee. Mr. Edwards provided background on the committee. He has served on the committee for 10 years. He explained the reporting process of the audit committee. He defined the different kinds of audits.

He also went over the corrective actions and remediation status and went over the audit committee goals and highlights.

 

5. Board Discussion

Minutes: 

At the conclusion of the audit committee presentation, the meeting was opened for questions.

Mr. Craig thanked the audit committe members and said he didn't realize the McGladrey contract ends in June and understands that it is the suggestion of the committee to renew that again and asked if there was another option other than just one year.

Mr. Edwards indicated that could be taken up for discussion.

Mr. Ziegler asked what is audited when the committee audits the "pharmacy and also asked about the process?"

Clara Ewing from McGladrey explained what was examined. They are auditing eligibility. Mr. Ziegler wanted to clarify that we do not get an itemized claim so that the district is not looking at what individuals are utilizing on a personal level.

Mrs. Henderson raised the question of fraud awareness and asked if it was only for financial fraud or if there was awareness of bypassing policy. 

Jennifer Murtha from McGladrey said that it is very specific to Brevard. The training was implemented when Brevard began its  fraud policy.  It is designed to provide awareness, but not to make people distrusting. It is very important to minimize the opportunity for fraud which are internal controls. She said that we have a common language and use this language continually throughout the district.

Mrs. Kneessy asked what kind of auditing practices are used when people leave.

JoAnn Clark, director of Accounting Services, said that from a staff standpoint, an audit is performed. Ms. Clark said she would create one for when the superintendent leaves.

Ms. Murtha indicated that the audit committee does factor in change.

Mrs. Kneessy asked Dr. Binggeli to compile a list of things he feels should have been in place when he came to the district that would have been helpful in his transition. 

Frank Zalaitis, audit committee member, asked Dr. Binggeli to tell everyone how he is going to leave his position.

Dr. Binggeli said from a budget standpoint that it is very important that our trust fund and workers comp are where they need to be.  He did generate a 6 year plan in response to our capital project. He said that we should be strategic and look forward on how we will address our most pressing issues with the resources that we know will be available. He said he felt an obligation to at least lay those things out and it will be up to the Board on what parts or all they follow.

Mr. Zalaitis  was confident that Dr. Binggeli would already have a process laid out.  His intentions are  to leave us with plans of how things would have been handled should he have stayed.  


Closing Remarks
6. Closing Remarks

Minutes: 

Mr. Edwards thanked everyone again. He recapped by saying that they would make sure to look into the internal audit RFP action. He said, that although, they would not have ownership of a process for the superitnendent turnover, he would make sure they did not lose sight of the process that will be established.


Adjournment
7. Adjournment

Minutes: Chairman Kneessy adjourned the joint audit committee meeting at 9:30 a.m.

For further details pertaining to this meeting, please refer to the published video on the School Board of Brevard County's website (www.brevardschools.org).








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