School Board Workshop

Page 1 Minutes August 11, 2023 School Board Workshop - 9:00 AM Manatee County School District 215 Manatee Avenue West Bradenton, FL 34205 www.manateeschools.net Times Indicated Are Approximate I) CALL TO ORDER Attendee Name Status Jason C Wysong, Superintendent Chad Choate, Chair Cindy Spray, Vice-Chair Gina Messenger, Board Member Mary Foreman, Board Member Richard Tatem, Board Member Stephen Dye, Board Attorney Rachel Sellers, Deputy Superintendent of Business Services Derek Jensen, Deputy Superintendent of Instruction Joseph Ranaldi, Deputy Superintendent of Operations Present Minutes: Chair Choate called the Workshop to order at 9:00 AM. II) AGENDA AMENDMENTS II.1 Agenda Amendments Minutes: The Chair found good cause to amend the agenda to include: Agenda amended on Wednesday, August 9, 2023, to add attachment to Workshop Agenda item, Legislative Update and Board Discussion of Legislative Priorities. Agenda amended on Wednesday, August 9, 2023, to add attachments to Workshop Agenda item, Discussion and Presentation Regarding Supports for Homeless Students. III) PUBLIC COMMENTS Minutes: Public Comment as follows: • Mr. Glenn Ware IV) WORKSHOP IV.1 Internal Auditor Update and Discussion of Audit Committee Procedures

Page 2 Minutes: Ms. Rachel Sellers, Deputy Superintendent of Business Services, gave the Board an overview of Statutes associated with, and a background of, the Audit Committee. Ms. Sellers noted six Audits required by the School District. • Annual Financial Report – Florida Statute 11.45 requires this Audit annually, with the additional requirement of every three years, the Auditor General performs the report – performed by Cherry Beckhert and Auditor General Office. • Operational Audit – Florida Statute 11.45 requires audit to be performed at least every 3 years – performed by Auditor General Office. • Attestation Examination of FEFP is required every 3 years – performed by the Auditor General Office. • School Internal Funds Audit - Florida Administrative Code 8 requires completion annually – performed by Cherry Beckhert. • State law requires Internal Auditor must be employed – Comprehensive Risk Assessment of all areas of the School System every 5 years – performed by CRI. • Statute 1013.35 Requires Educational Planning and Construction Activities audits – performed by CRI. The Board asked for clarification on the ESSER audit, and held conversation. Ms. Sellers provided information, and noted the report would be sent to the Audit Committee for review. After question posed by Mrs. Spray, Mrs. Foreman ex Chair Choate welcomed Mr. Jim Daniel and Mr. Joe Blitzko members of the Audit Committee. Mr. Daniel explained to the Board how the Committee agreed to the Engagement letter that the board recently approved. Mr. Daniel discussed three ways to move forward for the Audit Committee. • Continue with CRI as Auditor Company • Look outside for another company – Complete a Request For Qualifications (RFQ) • The Board hire a staff Internal Auditor. After a question posed by Chair Choate, Mr. Daniel stated that the recommendation was to start the RFQ process during the fall season so there is no lapse in coverage if a new company was to be hired. Mr. Daniel noted he would work with staff to put together a recommendation for the wording of the RFQ. Ms. Rachel Sellers introduced Mr. Byron Shinn, and Mr. Mark Smith, of Carr, Riggs & Ingram. Mr. Shinn informed the Board of the background and the makeup of CRI, and recommended the Board be updated quarterly by CRI and the Audit Committee. Mr. Choate agreed to make that happen. Mr. Mark Smith, Senior Manager CRI, made an instructional Audit presentation that included the following items: • CRI Team • Agenda • CRI Firm Facts • Credentials • CRI and SDMC Timeline • Internal Audit Definition • External Audit Definition • Internal vs External Audits

Page 3 • Florida Statutes • Comprehensive Risk Assessment Methodology • Internal & External Risks • Subjective Questions • Risk Factors Evaluated for Each Auditable Entity • Risk assessment Methodology • Developing the Internal Audit Plan • Specific Internal Audit Approach by Project • Example Scope - Facilities and Maintenance • Next Steps • Board Meeting 8/8 • Audit Meeting 9/6 • Sept Workshop • Continuity of Internal Audit and Timing of RFQ • Suggested Scope of the work for 2023/2024 School year • Internal Audit Fees • Internal Accounts • Recommendations The Board discussed the roles of Audit Committee and CRI. Board Member Tatem also questioned the liability of volunteer committee members. After a request for clarification was made, Mr. Dye, School Board Attorney, made the Board aware there is Florida Statute that protects volunteers of organizations. Mr. Dye noted that the Committee was created during a time of crisis and there may now be cause to alter operations where the Audit Committee is concerned. Vice Chair Spray noted she would consider the idea of a full time Auditor hire who would also act as CRI/Audit Committee liaison. Audit Committee Chair, Mr. Daniel Blitzko quoted for the Board Charter language that pertains to lack of personal responsibility of Committee Members. Chair Choate request the CRI representatives come back to the next workshop (August 25, 2023) to complete the overview of the Audit reports for the Board. Chair Choate called for a brief recess at 11:18 AM and reconvened at 11:27 AM. IV.2 Discussion and Presentation Regarding Supports for Homeless Students Minutes: Ms. Lissette Fernandez, District Social Worker and Coordinator of Project Heart for the School District, presented the following information to the School Board: • McKinney – Vento Act and Definition of Homeless • Requirements • What the McKinney Vento Act Covers • School Stability • Enrollment • Supports for Academic Success The Board asked questions and held discussion. After a question by Vice – Chair Spray, Ms. Fernandez noted new Statute required all School Districts create a badge certifying any youth identified by the McKinney-Vento Act. Christina Gerkin, CEO of Align Consulting, presented information to the Board about HOPE Pathways (HP) of Manatee County. She noted there were administrative edits on the upcomoing presentation that

Page 4 differed from the version that was published on the District Web Page. Her presentation included the following information: • HPMC Background | Mission • Definitions • Information on working households • Current data • HP model workflow • HP model breakdown • Additional support for homeless students The Board asked questions and held discussion. Mr. Kevin Chapman, Executive Director of Administration discussed the following topics: • Community involvement to support the homeless population • Faith Based programs including tutoring and mentorship • Unite-Us program • Handle-With-Care Program Due to time restrictions, the Board decided to postpone the Legislative Priorities Update to the August 25th Workshop. Chair Choate called for a brief Recess at 1:00 PM and reconvened at 1:12 PM. IV.3 Charter Schools and Sales Surtax Minutes: Ms. Rachel Sellers, Deputy Superintendent of Business Services presented information regarding the Sales Surtax History from 2016-2023. Mr. Stephen Dye, School Board attorney noted additional history and presented options to the School Board about the Surtax and Block Grant. Due to change in statute, for the School Board to continue to provide additional allocation to the Charter Schools, the District would be required to align with the State mandated tax equation. Mr. Stephen Dye noted there were two choices for the board: 1. Stop additional funding to Charter Schools 2. Use the formula required by the State for continuation of additional funding for Charter Schools Superintendent Wysong noted the importance of a board decision / consensus on this topic so the budget will be correctly prepared for the 2023-2024 school year. The Board asked questions and held discussion about the options presented. Board Member Tatem asked for clarification on the legality of the option to not continue to allocate additional funding for Charter Schools. Mr. Dye stated there is no legal obligation to share the money at this time, there was a binding agreement for one year after the 2016 vote. Board member Tatem noted his opinion that the District should not continue the distribution of additional funds to the Charter Schools. Chair Choate noted the origional agreement; Charter Schools were only allocated Capital money if they we not allocated money from the state. Charter Schools have now received Capital Outlay Tax from the state, so funding is not required by Law to go to Charter Schools.

Page 5 Mrs. Messenger requested the District supply Board Members with a package with current information on Statutes / costs and allocation prior to vote. This would allow Board Members to reply with facts to any concerns from parents of students and constituents. Consensus of the board was to end the Block Grant as well as not continue the additional allocation of funds to Charter Schools. The Board requested this item be on a meeting for vote prior to the final budget approval meeting. V) ADJOURNMENT Minutes: Chair Choate adjourned the Workshop at 1:49 PM. ______________________________ ______________________________ Jason C. Wysong, Ex Officio Secretary Chad Choate, III and Superintendent of Schools Chairman NOTICE Any person who desires to appeal any decision made by the School Board with respect to any matter considered at the above-mentioned meeting will need a record of the proceedings, and for such purpose may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which an appeal may be based. School Board meetings are held in accessible locations. Auxiliary aids will be provided, upon written request received at least 48 hours prior to the meeting, to participants with disabilities.