School Board Workshop

1. CALL TO ORDER 2. AGENDA AMENDMENTS 3. PUBLIC COMMENTS Public comment is not an open forum to discuss matters unrelated to education, to support or oppose candidates for public office, or to engage in commercial speech attempting to sell a service or product to the School Board or public. Also, public comment is not a forum to attack individual school system employees or Board Members. Any such complaints should be submitted in writing to the Superintendent for appropriate handling. Finally, this is not a forum for addressing issues involving individual students. Because of privacy concerns, such issues should be submitted in writing to the Superintendent for appropriate handling. Each speaker is allowed three minutes to address the Board. Speakers must stand at the podium and not approach the dais. This is a business meeting of the School Board and the public expects that we conduct it in an orderly, efficient, effective and dignified manner. We request that speakers keep this in mind when making your comments. We also request that the audience keep that in mind and not demonstrate approval or disapproval of what a speaker has said by clapping or booing. The Board appreciates the public's input and will listen attentively, consider each comment, and usually will not respond, enter into debate, or answer questions during comments on agenda items or during the public comments section. PUBLIC INPUT INSTRUCTIONS: 1. Before you begin speaking, please provide any handouts to the Agency Clerk. 2. Please identify yourself only by your full name for the record. 3. You have no more than three minutes to speak. Please stop speaking when the bell rings. 4. Florida Law requires all citizens to conduct themselves in an orderly fashion at public meetings. 5 . WARNING: Any individual who interferes with the expeditious or orderly process of a School Board meeting, will be subject to removal from the meeting pursuant to Section 1001.372(3) Florida Statutes at the discretion of the Chair. Orderly fashion is deemed as, at a minimum (1) no profanity (2) no vulgar language (3) no discourteous, disrespectful, or disparaging conduct. 4. WORKSHOP 1. Discussion of Proposed Revisions to the Citizen Financial Audit Committee Charter 2. Information Technology Update October 20, 2026 Agenda October 20, 2026 School Board of Manatee County Workshop - 10:00 AM Walter Miller School Support Center Board Room Times Indicated are Approximate 1

5. ADJOURNMENT 2

1. CALL TO ORDER 2. AGENDA AMENDMENTS 3. PUBLIC COMMENTS Public comment is not an open forum to discuss matters unrelated to education, to support or oppose candidates for public office, or to engage in commercial speech attempting to sell a service or product to the School Board or public. Also, public comment is not a forum to attack individual school system employees or Board Members. Any such complaints should be submitted in writing to the Superintendent for appropriate handling. Finally, this is not a forum for addressing issues involving individual students. Because of privacy concerns, such issues should be submitted in writing to the Superintendent for appropriate handling. Each speaker is allowed three minutes to address the Board. Speakers must stand at the podium and not approach the dais. This is a business meeting of the School Board and the public expects that we conduct it in an orderly, efficient, effective and dignified manner. We request that speakers keep this in mind when making your comments. We also request that the audience keep that in mind and not demonstrate approval or disapproval of what a speaker has said by clapping or booing. The Board appreciates the public's input and will listen attentively, consider each comment, and usually will not respond, enter into debate, or answer questions during comments on agenda items or during the public comments section. PUBLIC INPUT INSTRUCTIONS: 1. Before you begin speaking, please provide any handouts to the Agency Clerk. 2. Please identify yourself only by your full name for the record. 3. You have no more than three minutes to speak. Please stop speaking when the bell rings. 4. Florida Law requires all citizens to conduct themselves in an orderly fashion at public meetings. 5 . WARNING: Any individual who interferes with the expeditious or orderly process of a School Board meeting, will be subject to removal from the meeting pursuant to Section 1001.372(3) Florida Statutes at the discretion of the Chair. Orderly fashion is deemed as, at a minimum (1) no profanity (2) no vulgar language (3) no discourteous, disrespectful, or disparaging conduct. 4. WORKSHOP 1. Discussion of Proposed Revisions to the Citizen Financial Audit Committee Charter 2. Information Technology Update October 20, 2026 Agenda October 20, 2026 School Board of Manatee County Workshop - 10:00 AM Walter Miller School Support Center Board Room Times Indicated are Approximate 1

5. ADJOURNMENT 2

AGENDA ITEM NO. 4.1 School Board of Manatee County October 20, 2026 - Workshop Title Discussion of Proposed Revisions to the Citizen Financial Audit Committee Charter Executive Summary The School Board recognizes that provisions of the CFAC Charter should be reviewed and amended from time to time to provide greater clarity regarding the composition of the Committee, the qualifications required of CFAC Members, and the requirement that CPA Members outnumbering non-CPA Members when establishing a quorum for meetings and voting by the Committee. Meetings should not proceed if there are not more CPA Members present. A copy of the current CFAC Charter (revised on October 7, 2025) is attached. A red-line version of the CFAC Charter with proposed amendments for approval is attached. Contact Rachel Sellers Deputy Superintendent Business Services Attachments: CFAC Charter - Revisions - REDLINE CFAC Charter - Revisions - CLEAN 3

Page 1 of 6 CITIZEN FINANCIAL AUDIT COMMITTEE CHARTER School District of Manatee County, Florida Revised October 7, 2025 School Board Approved on October 27, 2026October 7, 2025 PURPOSE The purpose of the Citizen Financial Audit Committee (“CFAC”) is to assist the Manatee County School Board ("School Board") in providing oversight of the internal and external audit functions (See Sales Surtax and One-Mill referendum for additional missions). The CFAC will advise the School Board in the following areas: review the scope and plan of the external and internal audits; recommend the continuation of services of the internal and external auditors; review corrective action plans and necessary improvements based on audit findings and recommendations received from internal and external auditors; and assist to maintainin maintaining open communications between the selected auditors, the School Board, and the District's administration. As part of its mission, the CFAC may review non-confidential reports from cybersecurity and information technology consultants hired by the School District. The CFAC is not charged with any fiscal responsibilities of the School District. The School Board and the Superintendent retain all responsibility for the financial condition and decision-making in all matters of policy and operation. The CFAC is not responsible for the outcome of internal and external audits. Additionally, the CFAC is not responsible for any consequences associated with fraudulent activities that may be uncovered during internal and external audits or in the course of otherwork completed. COMPOSITION OF COMMITTEE The CFAC members are volunteers who will be appointed by the School Board. The CFAC members must be independent and not employees of the Manatee County School District or employees of the appointed internal and external CPA firms or otherwise have a continuing conflict of interest with the School District. A Committee member shall be deemed independent if the member is compliant with Chapter 112, PartPark III, Florida Statutes, and the Code of Ethics for Public Officers and Employees. Committee members must be residents of Manatee County. The School Board shall make efforts to appoint CPAs (active, inactive, orinactive, or retired) or persons with significant employment experience in school district, governmentalgovernmental, and/ or business financial operations. The Committee will consist of three (3) to nine (9) members, with the majority being CPAs (active, inactive, or retired). Members who are not CPAs must have or those with significant employment experience in school district or, governmental, and/or business financial operations. Any currently serving member who does not qualify for membership shall be grandfathered into 4

Page 2 of 6 membership but shall not serve as the Chairman or Vice-Chairman of the Committee. In the event of a tie vote of the CFAC, the school board member liaison shall cast the tiebreaking tie- breaking vote. The terms of the members will coincide with the School District’s fiscal year ending June 30th. All terms will be for three (3) years, and Committee members may be appointed to serve consecutive terms. Should a vacancy occur on the Committee, the School Board may appoint a replacement to fill the vacancy for the remainder of the vacant term. Anyone interested in filling a vacancy will be interviewed by the Chairperson of the CFAC and the School Board member Liaison to the CFAC before being presented to the School Board for appointment. CFAC members are subject to the Florida Sunshine and Public Records Laws, and members will be required to attend an informative training session about the Florida Sunshine and Public Records Laws within a areasonable time after their initial appointment. CFAC members may be removed by the School Board for any of the following reasons: resignation by the member; lack of attendance (misses 3 consecutive meetings without communication with the CFAC Chair); violation of the independence rules, CFAC Charter, and/or the Florida Sunshine and Public Records Laws; or for any reason as determined by the School Board. ADMINISTRATIVE The CFAC will meet as the need arises and will report to the School Board after each meeting. A majority of the Committee membership shall constitute a quorum. All decisions shall be made by a majority of a quorum present at a meeting. The CFAC will select the Chairman and Vice Chairman annually from the CPA members. The School Board will provide such administrative support as is necessary for the CFAC to perform its assigned tasks. Requests for information, outside of regularly scheduled audits, shall be approved by a majority of the CFAC. Once approved, the Chair of the CFAC shall communicate that the request in writing to the School Board member liaison to of the committee. CFAC members will be assigned a School District email account that must be used for all Committee communications and may not be used for non-committee personal mailings. The CFAC members will not conduct "fieldwork" or other types of auditing, legal, or accounting reviews or procedures on their own. Requests for information from the District staff, as part of the work by the CFAC, should only be made by the auditors and not directly from the CFAC members. With a majority vote ofvote of the CFAC, all audit reports by internal and external auditors shall be recommended for approval to the School Board. The School Board shall take action on CFAC recommendations at future regular school board meetings. 5

Page 3 of 6 The CFAC meeting agendas and minutes of the meetings will be provided to the School Board and the District's Agency Clerk for posting posted on the School District's website. CFAC meetings will include time for Public Comment, and the CFAC will follow the public comment operating procedures established by the School Board for School Board meetings. Periodically, the CFAC may review its Charter and submit any recommended changes to the School Board for approval. EXTERNAL AUDIT SERVICES The CFAC will meet with the external auditors after interim fieldwork to discuss risk assessment, audit scope, and any known potential reporting problems or issues. After the completion of the audit fieldwork, the CFAC will meet with the external auditors to discuss drafts of the audited financial statements, reports on internal control and compliance, and management letter comments before presentation to the Board and issuance. The CFAC will report to the School Board on acceptance of the audit and related reports and review any corrective action plans developed by the District’s staff. Option 1: Upon request of the School Board, the CFAC may evaluate the work of the external auditors and make a recommendation to the School Board to continue their services for the remainder of any contract term or to terminate their contract. Option 2: The CFAC will evaluate the work of the external auditors and make a recommendation to the School Board to continue their services for the remainder of any contract term or to terminate their contract. The CFAC will review and make a recommendation on whether the School Board should approve any proposed non-audit services by the District’s external auditor. INTERNAL AUDIT SERVICES The internal audit function may include both in-house internal auditor(s) and a contracted internal audit firm. The CFAC will review the results of internal audit activities, reports, and significant recommendations and findings as needed. The CFAC will report periodically to the School Board on such matters. The CFAC will review the long-range and annual internal audit plans to ensure that high-risk areas and key control activities are periodically evaluated and tested. The CFAC may also make recommendations to the School Board for internal auditors to perform special studies or investigations based on identified risk assessments and areas needed for improvement. 6

Page 4 of 6 The CFAC will evaluate the work of the internal auditors (in-house internal auditors and contracted internal audit firm) and make a recommendation to the School Board to continue their services for the remainder of any contract term or to terminate their contract. INFORMATION TECHNOLOGY CYBERSECURITY Question: Delete or Edit? The CFAC may receive non-confidential reports from information technology cybersecurity consultants and District staff. These reports will not include specific information that could compromise the security of the physical and/or virtual information technology of the District. The CFAC may make recommendations to the School Board for information technology cybersecurity consultants to perform special studies or investigations based on identified risk assessments and areas needed for improvement. The CFAC will evaluate the work of the information technology cybersecurity consultants and can make a recommendation to the School Board on whether to continue their services or not renew their contract. MISSION - SALES SURTAX An additional mission of the CFAC is to perform the procedures listed in School Board Resolutions 2016-03 and 2016-10. On November 8, 2016, the voters of Manatee County approved the extension of the existing school one-half cent sales surtax for capital outlay for educational facilities for fifteen (15) additional years, from January 1, 2018, to ending on December 31, 2032. The above Resolutions charged the CFAC with review of the collection and proper use of the funds raised through the extension of the sales surtax. MISSION – ONE MILL REFERENDUM An additional mission of the CFAC as constituted in School Board of Manatee County, Florida, (“School Board”) Resolution 2017-11 is to provide oversight to ensure proper fiscal stewardship of operating funds provided by the Special Election approving a millage increase in the school ad valorem tax as provided by Section 1001.73(2) of the Florida Statutes and future extensions of the additional millage. The CFAC shall issue a recommendation to the School Board regarding the one mill annual report no later than ninety (90) days after the School Board accepts the ACFR. 7

Page 5 of 6 The CFAC shall issue an annual report no later than ninety (90) days after the School Board accepts the Annual Comprehensive Financial Report (ACFR) to ensure proper fiscal stewardship of the funds generated by the additional ad valorem taxes. Also, the Committee shall identify relevant outcomes and report results to the community. Keep or Delete: The Committee shall include a review of the use of referendum funds by the public charter schools. The School Board has pledged that the revenues generated by the additional millage for operational purposes shall be used for: school safety and security; recruiting and retaining teachers and staff; student achievement through more instructional time and supports; early literacy programs; career and technical education; STEM, visual and performing arts, athletics; and to support public charter schools as required by law. The money shall only be used for the purposes listed above. It is the CFAC’s charge to verify, comment, and report compliance with the School Board’s pledge of the use of the funds from the Ad Valorem Millage Election. The School Board will provide administrative support and access to information and/or data as is necessary for the CFAC to perform its assigned tasks. Beginning in the 2024/25 fiscal year, the School Board shall engage independent auditors to audit the use of the additional millage funds, and the audit results shall be provided to the CFAC as part of the Committee’s review and oversite oversight of proper use of the millage funds, and the CFAC shall meet and cooperate with said auditors auditors. The CFAC shall provide guidance and oversight of the Internal Auditor’s production of an annual report to satisfy the legal requirements of the above Resolutions. AUDITOR SELECTION COMMITTEE (1) Overview: The CFOC CFAC shall have a subcommittee known as the Auditor Selection Committee whose purpose is to comply with the Auditor selection procedures required in Florida Statute 218.391, as the same may be amended over time. Only CPA members of the CFAC and one School Board member may serve on this subcommittee. All members of the CFOC may serve on the subcommittee if they desire, but are not required, and theThe minimum size of the subcommittee shall be no less than two (2) members of the CFAC and one (1) member from the School Board. The School Board member shall serve as the chair of the committee. A majority of the committee shall serve as a quorum. While the primary purpose of the Auditor Selection Committee is to assist the School Board in selecting an auditor to conduct the annual financial audit required in Section 218.39, the committee, upon request of the School Board, may also assist in selecting other auditors or auditing services being considered by the School Board. The subcommittee is subject to all sunshine and public records laws, and the public may not be excluded from the committee’s proceedings. 8

Page 6 of 6 (2) The Auditor Selection Committee shall: (a) Establish factors to use for the evaluation of audit services to be provided by a certified public accounting firm duly licensed under chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. Such factors shall include, but are not limited to, the ability of personnel, experience, ability to furnish the required services, and such other factors as may be determined by the committee to be applicable to its particular requirements. (b) Publicly announce requests for proposals. Public announcements must include, at a minimum, a brief description of the audit and indicate how interested firms can apply for consideration. (c) Provide interested firms with a request for proposal. The request for proposal shall include information on how proposals are to be evaluated and such other information the committee determines is necessary for the firm to prepare a proposal. (d) Evaluate proposals provided by qualified firms. If compensation is one of the factors established pursuant to paragraph (a), it shall not be the sole or predominant factor used to evaluate proposals. (e) Rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to paragraph (a). If fewer than three firms respond to the request for proposal, the committee shall recommend such firms as it deems to be the most highly qualified. (f) Perform any other actions as required under Florida law. 9

Page 1 of 6 CITIZEN FINANCIAL AUDIT COMMITTEE CHARTER School District of Manatee County, Florida Revised October 7, 2025 School Board Approved on October 27, 2026 PURPOSE The purpose of the Citizen Financial Audit Committee (“CFAC”) is to assist the Manatee County School Board ("School Board") in providing oversight of the internal and external audit functions (See Sales Surtax and One-Mill referendum for additional missions). The CFAC will advise the School Board in the following areas: review the scope and plan of the external and internal audits; recommend the continuation of services of the internal and external auditors; review corrective action plans and necessary improvements based on audit findings and recommendations received from internal and external auditors; and assist in maintaining open communications between the selected auditors, the School Board, and the District's administration. As part of its mission, the CFAC may review non-confidential reports from cybersecurity and information technology consultants hired by the School District. The CFAC is not charged with any fiscal responsibilities of the School District. The School Board and the Superintendent retain all responsibility for the financial condition and decision-making in all matters of policy and operation. The CFAC is not responsible for the outcome of internal and external audits. Additionally, the CFAC is not responsible for any consequences associated with fraudulent activities that may be uncovered during internal and external audits or in the course of otherwork completed. COMPOSITION OF COMMITTEE The CFAC members are volunteers who will be appointed by the School Board. The CFAC members must be independent and not employees of the Manatee County School District or employees of the appointed internal and external CPA firms or otherwise have a continuing conflict of interest with the School District. A Committee member shall be deemed independent if the member is compliant with Chapter 112, Part III, Florida Statutes, and the Code of Ethics for Public Officers and Employees. Committee members must be residents of Manatee County. The School Board shall make efforts to appoint CPAs (active, inactive, or retired) or persons with significant employment experience in school district, governmental, financial operations. The Committee will consist of three (3) to nine (9) members, with the majoritybeing CPAs (active, inactive, or retired). Members who are not CPAs must have significant employment experience in school district orgovernmental financial operations. Any currently serving member who does not qualify for membership shall be grandfathered into membership but shall not serve as the Chairman or Vice-Chairman of the Committee. In the event of a tie vote of the 10

Page 2 of 6 CFAC, the school board member liaison shall cast the tie-breaking vote. The terms of the members will coincide with the School District’s fiscal year ending June 30th. All terms will be for three (3) years, and Committee members may be appointed to serve consecutive terms. Should a vacancy occur on the Committee, the School Board may appoint a replacement to fill the vacancy for the remainder of the vacant term. Anyone interested in filling a vacancy will be interviewed by the Chairperson of the CFAC and the School Board member Liaison to the CFAC before being presented to the School Board for appointment. CFAC members are subject to the Florida Sunshine and Public Records Laws, and members will be required to attend an informative training session about the Florida Sunshine and Public Records Laws within areasonable time after their initial appointment. CFAC members may be removed by the School Board for any of the following reasons: resignation by the member; lack of attendance (misses 3 consecutive meetings without communication with the CFAC Chair); violation of the independence rules, CFAC Charter, and/or the Florida Sunshine and Public Records Laws; or for any reason as determined by the School Board. ADMINISTRATIVE The CFAC will meet as the need arises and will report to the School Board after each meeting. A majority of the Committee membership shall constitute a quorum. All decisions shall be made by a majority of a quorum present at a meeting. The CFAC will select the Chairman and Vice Chairman annually from the CPA members. The School Board will provide such administrative support as is necessary for the CFAC to perform its assigned tasks. Requests for information, outside of scheduled audits, shall be approved by a majority of the CFAC. Once approved, the Chair of the CFAC shall communicate the request in writing to the School Board member liaison of the committee. CFAC members will be assigned a School District email account that must be used for all Committee communications and may not be used for non-committee personal mailings. The CFAC members will not conduct "fieldwork" or other types of auditing, legal, or accounting reviews or procedures on their own. Requests for information from the District staff, as part of the work by the CFAC, should only be made by the auditors and not directly from the CFAC members. With a majority vote of the CFAC, all audit reports by internal and external auditors shall be recommended for approval to the School Board. The School Board shall take action on CFAC recommendations at future regular school board meetings. The CFAC meeting agendas and minutes of the meetings will be posted on the School District's website CFAC meetings will include time for Public Comment, and the CFAC will follow the public 11

Page 3 of 6 comment operating procedures established by the School Board for School Board meetings. Periodically, the CFAC may review its Charter and submit any recommended changes to the School Board for approval. EX