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From YouTube: CCSD Audit and Finance Committee Meeting | March 7, 2023
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C
C
The
motion
is
passed
and
the
agenda
is
agreed
upon
as
posted
I'm,
assuming
that
everybody's
had
a
chance
to
look
at
the
meeting.
The
minutes
from
the
last
meeting,
which
have
been
posted
for
review
I'd
like
to
have
a
motion
to
have
approval
of
the
minutes
to
have
a
motion.
C
D
C
Aye,
the
approval
of
minutes
are
approved
as
written
first
item
up
for
discussion
is
an
action
item.
It's
a
motion
to
approve
the
reallocation
of
funds.
As
shown
on
the
attached
resolution
and
I
think
for
presentation.
We
have
Jasmine
Shaw
the
executive
director
of
capital
programs.
E
E
So
this
will
allow
us
to
fully
fund
the
contract
for
the
architect.
We
are
using
long-term
debt
funding,
as
well
as
a
phase
four
funding,
and
we
did
not
have
enough
money
on
the
line
item
for
long-term
debt
in
order
to
fully
fund
his
contract,
and
so
this
will
allow
us
to
fully
fund
all
of
the
total
funding
to
allow
the
architect
to
move
forward
for
Designing
the
900
student
Middle
School.
There.
F
E
So
it's
it's
is
still
staying
at
AC
Cochran
in
Deer
Park,
it's
just
shifting
up
to
Morningside.
It's
it's
we're
not
asking
for
additional
funding.
It's
the
same
funding
we're
just
moving
it
around
moving,
some
of
it
from
AC
Cochrane
and
Deer
Park
up
to
Morningside.
E
Oh
yeah,
so
at
AC
Cochran
in
Deer
Park
we're
doing
surveying
at
this
time.
There
are
smaller
projects,
not
as
large
as
more
inside
and
so
at
this
part
of
the
project,
we're
in
the
surveying
stages,
which
will
be
adequate
for
what
we
need
the
money
for
at
this
time.
C
So
I'm,
basically
as
I
I,
see
it
the
savings
that
you
have
under
the
proposed
budget,
so
just
basically
being
moved
up
to
Morningside.
C
And
then
correct
me
if
I'm
wrong
in
stating
this
I
would
move
to
have
this
motion
to
prove
the
reallocation
of
funds
is
shown
on
the
attached
resolution
passed
on
to
the
board
at
the
next
board.
Meeting
for
consideration
do
I
have
a
second.
C
G
C
D
Thank
you
Mr
robowski,
so
this
is
a
reallocation
of
funds
from
contingency
to
facility
maintenance
and
to
Media
Center.
If
you
recall
back
in
January,
we
moved
some
of
the
contingency
as
we
near
the
end
of
the
end
of
the
fiscal
year.
We
want
to
sign
that
funding
that
we
had
set
aside
in
the
event
of
a
emerging
issue.
We
did
move
some
of
that
money
in
January.
C
D
Yes,
sir
I
feel
very
comfortable
that
we
are
we're
setting
ourselves
up
with
having
enough
remaining
and
that
contingency
to
get
to
the
end
of
the
fiscal
year.
C
C
H
I
Hammer,
yes
good
afternoon,
Mr
chairman
members
of
the
committee,
this
proposed
reallocation
of
funding
within
our
Kepler
maintenance
plan
is
due
to
some
savings
that
we
have
in
a
mini,
huge
Elementary,
School
HVAC
project.
That
project
was
completed
with
ARP
funding,
as
well
as
some
savings
from
Daniel
Jenkins
HVAC
project
and
Deer
Park
Middle
School
environmental
exterior
envelope
project
both
of
those
had
bits
that
came
in
lower
and
we're
going
to
be
able
to
execute
those
projects
for
less
money.
That
was
in
the
budget.
I
We
also
have
some
savings
from
the
Moultrie
Middle
School
lighting
and
the
CE
Williams
North
Cave
projects,
those
projects,
those
requirements
went
away.
They
were
in
their
original
plan,
but
our
Engineers
have
determined
and
my
staff
have
determined
that
we
don't
need
to
execute
those
projects
just
yet
so
those
savings
we
wanted
to
distribute
it
among
other
projects
that
are
in
our
sales
tax
plan
and
add
one
new
project
which
is
lighting
at
the
Garrett
school
there.
This
is
interior,
aligning
that
supports
our
emergency
lighting
plan,
that's
within
the
school
so
again.
I
In
summary,
this
identifies
some
savings
through
some
either
either
some
funding.
That
was
outside
of
our
sales
tax
program
to
accomplish
the
projects
or
some
savings
from
some
bids
that
came
in
lower
than
budgeted
and
redistributed
among
the
other
projects.
Just
one
other
point,
the
reason
that
we're
redistributing
among
other
projects
is
that
these
other
projects
had
additional
funding
needs.
I
C
I
C
One's
a
Paving
issue
and
the
other
is
a
lighting
issue.
I
Well,
the
Moultrie
lighting
we
may
come
back
to
to
see
Williams
North
paving
is
really
going
to
be
overcome
by
the
fact
that
we
are
actually
going
to
be
building
a
new
school
there,
and
so
maybe
I
misspoke
that
that
requirement
has
just
gone
away.
The
Moultrie
lighting
is
one
that
we
have
a
little
bit
more
flexibility
on
the
execution,
but
the
actual
requirement
for
the
C1
North
payment
is
probably
going
to
be
an
enduring
or
requirement
that
won't
have
an
enduring
need
at
all.
C
Hearing
none
I
would
like
to
move
action
item
to
see
the
motion
to
approve
reallocation
of
funds
to
add
new
projects
that
was
not
on
the
original
board
approval
five
six
year,
Capital
maintenance
plan,
as
shown
on
the
attached
resolution
onto
the
board
for
consideration
at
the
next
board.
Meeting
I'd
like
to
file
that
motion
do
I
have
a
second
thank
you.
C
J
I
think
I
think.
The
next
item
is
the
approval
of
a
project
explained
in
250
000
right.
K
C
These
all
appear
to
be
Capital
project
items
because
I
look
at
it.
C
J
Just
a
minute,
Miss
Gruber
just
met
Mr
krabosk.
We
have
a
comment
and
a
recommendation.
We'll
talk
about
on
these
250
items.
Jeff
yep.
D
Yes,
sir,
so
Mr
Rousey,
just
a
thought
for
the
future.
Here,
these
projects
are
necessary
are
critical
to
summer
work.
Two
of
them
are
indeed
for
the
Capital
Construction
program.
Four
of
them
are
summer
projects
that
are
that
are
necessary
to
be
done.
What
we're
recommending
is
that
we
bring
these
to
a
special
called
meeting
next
Monday
after
the
committee
of
the
whole
for
approval
that'll
give
us
an
extra
two
weeks
to
execute
them.
We
would
normally
have
to
wait
until
the
end
of
the
month.
D
This
is
something
that
we
typically
experience
as
we
enter
the
summer
months,
the
the
urgent
need
to
begin
projects.
So
that's
a
recommendation
that
we
have
for
you
as
the
as
the
chair.
C
It's
a
busy
day,
I'm,
assuming
this
is
going
to
take
what
five
minutes.
D
C
D
The
committee
to
holster
it'll
go
through
the
committee
hole
like
it
normally
does,
and
there
is
a
special
called
meeting
that
is
already
set
up
right
now.
We
would
simply
add
this
as
an
agenda
item
and
it
would
be
something
that
we
believe
could
be
handled
in
short
order.
C
Got
it
do
I
need
to
do
any?
Do
we
need
to
make
a
motion
to
approve
that,
or
is
this
all
set
up
and
all
go
no.
D
C
C
K
K
The
citizens
oversight
steering
committee
for
this
particular
building
program,
along
with
its
chair,
Michael
Hallis,
proposed
and
staff,
does
concur
that
an
analysis
of
the
efficiencies
and
effectiveness
of
the
program
in
its
execution
should
be
conducted.
A
similar
analysis
was
conducted
Midway
through
this
program
and
no
exceptions
were
found.
It
is
Our
intention
to
engage
with
the
accounting
firm,
Elliott
Davis
to
audit
our
agreed
upon
procedures.
K
L
So
so,
under
that
exemption,
does
it
I
know
you're
you're
wanting
to
approve
the
contract
to
Elliot
Davis,
but
under
that
exemption,
does
it
require
any
other
actions
as
far
as
multiple
you
know,
receiving
multiple
suppliers,
or
is
how
did
you
come
upon
Elliott
Davis
to
contract
with.
K
They've
also
done
other
audits,
they're
very
familiar
with
how
the
school
district
or
excuse
me
the
school
district's
operations
and
procedures
overall.
So
because
they
did
our
mid-year
building
program
audit,
we
were
recommending
to
bring
them
back
for
this
final
building
program.
Audit.
K
No
sir
and
I
don't
have
the
information
with
me
at
this
meeting,
but
it
is
a
procurement
code
that
allows
school
districts
or
entities
to
exempt
Legal
Services,
as
well
as
auditing
services.
J
This
is
Don,
so
I
I,
don't
think
there's
any.
J
There
are
any
upper
limits
on
the
on
this
exception
in
the
code
and
so
typically
what
happens
with
our
financial
services
and
audit
contracts
that
we
have
so
when
we
have
about
when
we,
when
we,
we
have
our
audit
firm,
that
does
that
performs
our
annual
audit
and
issues
of
the
financial
statements
each
year,
every
five
six
years
or
so,
when
we
go
out
when
we
decide
to
take
a
look
at
potentially
getting
a
competing,
we
do
compete
those
firms,
this
particular
firm
here,
as
Jackie,
has
indicated
they
have
for
several
years
now
and
I
think
it's
twice
in
in
the
twice
during
the
life
of
each
five
year,
five
or
six
year,
Capital
program
that
they
we
have
established
a
set
of
agreed
upon
procedures
that
they
come
in
every
every
three
years
or
so
three
or
four
years
or
so,
and
perform
this
particular
service
audit
for
us,
and
so
we
exempt
them.
J
This
is
one
firm
that
we
exempt
and
and
I
don't
know
what
the
dollar
amount
is.
But
it's
not
it's
not
I,
guess
in
how
much
is
it
for
two
thousand
forty,
two
thousand
yeah,
so
it's
very
you
know
within
in
the
reasonable
scope
of
of
the
artists
that
we
pay
for,
for
various
reasons.
C
If
you
have
any
further
questions
from
the
committee
hearing,
none
I
move
to
or
emotion
to
have
this
motion
to
approve
the
contract
of
Elliott
Davis
to
perform.
The
final
agreed
upon
procedures
for
the
2017-22-22
capital
program
moved
on
to
the
board
for
further
consideration.
Do
I
have
a
second
second,
please
vote.
J
M
Good
afternoon
again,
I'm
Emily
sobchek
I'm
with
greenfini
collie,
and
we
perform
the
district's
financial
statement
audit,
but
we
also
performed
the
agreed
upon
procedures
which
are
required
by
the
state
that
cover
the
procurement
division,
and
so
these
procedures
differ
a
little
bit
when
it
comes
to
an
agreed
upon
procedures,
engagement.
M
It
differs
from
an
audit
in
that
during
the
audit.
During
the
financial
statement
audit,
we
as
your
Auditors
determine
what
procedures
are
performed
with
an
agreed
upon
procedures.
Engagement.
You
tell
us
what
procedures
you'd
like
us
to
perform
and
with
this
particular
procurement
agree
upon
procedures,
engagement,
the
procedures
that
were
that
we're
performing
are
actually
dictated
by
the
state,
so
the
states
division
of
procurement
Services
requires
all
school
districts
with
budgets
in
excess
of
75
million.
M
To
have
these
agreed
upon
procedures
done
at
least
every
three
years,
typically
they're
done
annually,
but
for
fiscal
21.
The
district
requested
that
we
defer
those
procedures
and
do
them
in
conjunction
with
fiscal
22..
So
this
agreed
upon
procedures
report
covers
the
two-year
period
into
June,
30th
2022..
M
One
great
thing
about
an
agreed
upon
procedures
report
is
that
it
does
list
out
all
the
procedures
that
we
performed
and
includes
the
results
related
to
each
procedure.
So
you
can
review
that
report
and
see
what
we
did
again.
These
are
procedures
that
the
state
has
us
perform.
M
They
cover
all
areas
of
procurement.
So
we
look
at
the
purchase
orders.
We
look
at
the
bidding
processes.
We
look
at
procurement
cards.
We
also
look
at
some
areas
that
the
district
actually
has
designated
to
outside
of
your
the
district's
procurement
services.
So
areas
like
Surplus
that
are
handled
by
the
facilities
management
office,
the
state
still
wants
us
to
look
at
those
procedures
as
they
consider
them
to
be
related
to
procurement.
M
So
in
our
in
our
procedures
that
we
performed
for
the
for
fiscal,
21
and
22,
we
did
have
two
findings
that
are
identified
in
the
report.
The
first
is
related
to
to
The.
District's
procurement
code
requires
that
the
facilities
management
office
submits
semi-annual
reports
for
any
trade-ins,
and
those
reports
were
not
being
done.
That
was
just
an
oversight,
but
that
finally
has
been
remediated,
and
our
understanding
is
those
that
those
reports
are
now
being
performed
properly
in
accordance
with
the
code.
M
The
second
finding
that
we
had
was
related
to
procurement
with
minority-owned
businesses,
the
district
misinterpreted
the
code
and
was
doing
some
direct
negotiations
with
those
businesses,
the
district
identified
that
that
was
not
fully
in
compliance
with
the
code,
and
so
before
we
even
begin
our
procedures.
The
district
had
identified
that
error
and
was
in
the
process
of
correcting
those
those
procurements
that
were
not
properly
performed
I'm
having
to
answer
any
questions
they
all
have
related
to
to
the
procedures
that
we
performed
or
any
of
our
results.
F
Emily
I,
just
can't
I
I
was
trying
to
understand
that
I
apologize
for
not
totally
following
in
the
materials,
but
the
corrective
action
does
it
simply
require
going
back
and
getting
different
documentation
that
would
allow
those
contracts
to
have
been
directly
negotiated.
The
way
they
were
or
does
it
mean
that
those
contracts
truly
needed
to
go
back
to
competitive
bid
process,
and
you
really
can't
undo
that
at
that
point.
M
A
C
M
They
are
yes,
they
are
too
similar.
So
again
we
performed
the
procedures
that
are
required
by
the
state,
but
then
because
the
district
had
identified
that
that
they
had
improperly
procured
certain
contracts.
By
doing
these
direct
negotiations,
the
district
had
another
firm,
come
in
and
perform
some
more
extensive
procedures
directly
related
to
those
direct
negotiations.
C
So
the
first
one
was
required
by
the
state
which
we're
talking
about
right.
Now,
that's
right
and
yeah.
M
And
so
the
procedures
that
we
performed
were
broader.
They
were
over
the
procurement
division
as
a
whole,
whereas
in
the
next
agenda
item
you'll
hear
about
some
more
focused
procedures
that
were
done
as
a
direct
result
of
of
this
error
that
was
identified.
F
J
So
this
is
Don,
so
I
don't
know
for
for
the
board
for
the
committee
members
that
you
know
have
been
here
for
for
a
while
a
lot
of
new
new
members,
if
it
recall
back
in
2021,
I
think
it
was
when
we
had
the
we
we
commissioned
the
disparity
study
there
was.
There
was
discussion
amongst
the
committee
about
whether
or
not
we
should
expand
the
the
percentages
of
the
goals
for
for
minority
and
women-owned
firms.
J
At
that
time,
I
said:
well,
we
don't
have
a
basis
for
making
a
a
a
a
a
different
set
and
a
different
goal,
and
we
proposed
that
we
that
the
district
go
through
a
what's
called
a
disparity
study
and
so
that
that
was
commissioned
and
done.
Sometime
I
think
Jackie
has
the
dates,
but
it's
probably
towards
the
end
of
calendar
year.
20.
J
County
or
20,
beginning
of
calendar
year
21.,
and
so
that
that
firm
came
in
and
and
they've
begun
doing,
you
know
doing
the
review
the
despair
of
the
study,
review
and
and
in
in
during
that
process,
they
identified
this
this
this
problem
of
direct
Award
of
contracts
in
violation
of
the
pure
lucuma
code
5230.
So
at
that
time
we
briefed.
We
had
that
firm
brief.
The
art
and
finance
committee
I
believe
briefly
board
and
I
briefed
the
the
the
board
officers.
J
We
took
several
actions
at
that
time
on
one
action
that
that
the
school
board
took
was
to
require
all
contracts
greater
than
250
000
before
they
were
awarded
to
come
through
the
art
and
finance
committee
and
then
and
then
got
approved
by
the
board.
So
that's
why
we
have
the
250
000
contracts
prior
to
that
I
I,
don't
remember
the
year
off
top
of
my
head
around
with
my
16
or
so
proud
of
the
FY
16
of
their
theirabouts,
their
their
contracts
used
to
come
to
the
school
board.
J
The
thresh
dollar
threshold
was
not
nowhere
near
the
250
I
think
it
was
probably
closer
to
50
000,
but
we
can
check
that,
and
so
there
was
a
period
of
time
when
no
contracts
came
to
the
board,
and
so
we
that
was
that
was
changed
in
as
a
result
of
the
disparity
study
before
the
disparity
study
was
was
completed
and
also
before
the
disparity
study
was
completed.
We
reached
out
to
two
state
agencies
about
this
5230
violation.
J
One
was
the
state
procurement
office
and
one
with
the
State
Department
of
Education
and
based
on
that,
we
engaged
with
outside
legal
firm
with
one
of
their
attorneys.
It
was
an
expert
in
a
state
procurement
code
and
he
advised
the
board
he
presented
to
the
board,
as
well
as
staff
and
to
the
committee
here.
J
If
I
recall
correctly
the
process
that
we
need
to
go
through
so
for
contracts
that
had
already
been
awarded
under
the
that
were
direct
direct
awards,
that
should
have
not
been
on
the
process
that
we
had
to
go
through,
but
but
by
the
requirements
of
the
procurement
code
was
to
ratify
those
contracts,
and
so
any
contract
that
had
to
be
ratified
by
the
school
board
was
we
I
think
we
had
three
categories,
so
one
one
category
had
to
be
ratified
by
the
school
board.
J
We
did
that
one
category
could
be
ratified,
I,
think
by
the
CFO
and
the
in
the
superintendent
and
I
remember
what
those
with
with
the
thresholds
were.
We
can
go
back
and
look
at
that,
and
then
there
was
another
category
that
did
not
have
to
be
well.
It
didn't
have
to
be
ratified
because
contracts
hadn't
been
issued,
so
we
had
to
stop
the
the
issuance
of
those
contracts.
We
were
in
the
process
of
awarding
contracts,
the
contracts
had
not
been
awarded,
and
so
we
we
so
so.
J
We
stopped
that
and
went
back
through
the
the
the
approved
approved
chemical
process
of
awarded
contracts.
So
at
that
point
the
disparity
study
firm
continued
to
do
this.
Continue
that
work
with
the
disparity
study
and
then
at
some
point.
Last
year
they
issued
a
report
that
we
have
we
posted
through
our
website
and
they
they
briefed
this
committee
I
can't
remember
whether
they
beat
the
bull
or
not
and
and
then
based
on
on
the
the
findings
of
the
The
Firm.
That
did
the
disparity
study.
J
We
cut,
and
let
me
tell
the
audience-
finance
committee
I-
think
the
board
too,
that
we
would
contract
with
another
a
completely
different
audit
firm-
and
this
is
smaller
than
Jenkins-
is
here
to
present
today
for
them
to
take
a
look
at
not
only
5230
but
look
at
our
procedures
in
in
procurement,
and
so
that's
what
they
have
done
and
they're
here
to
present
the
results
of
that
work
and
that
work
came
came
about
because
of
the
disparity
study
that
we
entered
into
in
the
finance.
J
That
came
came
there,
but
in
terms
of
what
we
need
to
do
with
the
contracts
that
were
awarded
inappropriately
that's
been
handled
already,
and
so
the
next
steps
are
to
deal
with
the
the
procedures
that
we
need
to
put
in
place
to
make
sure
that
that,
in
the
you
know,
moving
forward
forward
that
we
are
in
completely
complete
compliance
with
the
the
entire
procurement
code.
And
that's
what's
over
here
from
all
modeling
and
drinking
great
thanks.
I
L
So
the
MBE
plan,
based
on
your
report,
are
you
saying
that
the
that
this
school
district
met
the
goal
of
92
million
dollars
under
its
MBE
utilization
plan?
Is
that
what
this
finding
is
saying.
M
So
for
2021,
the
percentage
committed
to
the
MBE
plan
was
46
and
in
2022
is
33.
Those
those
were
the
results
for
the
year.
The
finding
that
that
is
included
in
the
report
is
related
to
the
direct
negotiations.
It
wasn't
related
to.
M
You
know
not
not
meeting
a
plan
goal
it
was.
It
was
related
to
how
some
of
those
contracts
were
procured
that
proper
competition
was
not
was
not
always
sought.
L
Now
I
guess
I'm,
going
back
to
the
procedure
for
your
MBE
utilization
plan,
where
you
tested
to
ensure
that
the
annual
plans
were
submitted,
timely
and
approved
by
the
school
district,
determined
that
periodic
progress
reports
were
file,
timely
and
then
compare
the
goals
versus
the
results.
So
I
guess
my
question
is
the
goal
was
say
for
2021
the
goal
was
100
121
million.
If
I'm
reading
this
correctly
and
my
question
is-
did
did
we
meet
that
goal
of
121
million.
M
Okay,
and
so
maybe
maybe
that
maybe
the
wording
of
that
of
those
results
is
not
very
clear,
because
the
121
million
is
the
actual
that
that
was
the
actual
amount
committed
and
not
the
goal,
I
believe
and
Jackie.
You
can
correct
me
if
I'm
wrong,
but
I
believe
the
goal
is
10
percent.
M
J
Yeah,
so
without
looking
at
the
numbers,
I
think
you're
talking
about
fy21.
So
at
some
point
prior
to
FY
21,
we
had
MBE
goals,
swmb
goals
that
exceeded
10,
I
think
like
20.
So
that
was
the
goal.
It
was
20
as
I
stated
a
few
minutes
ago.
At
some
point,
the
art
and
finance
committee
said
well,
you
can
make
meet
20.
Why
not
go
so?
J
We
exceeded
that
20
and
until
the
question
to
me
was
if
you
can
exceed
the
goal
of
20,
why
not
make
a
goal
of
30
I
said?
Well,
I,
don't
know
what
how
to
base
that
I.
J
Don't
know
whether
or
not
there's
capacity
within
the
in
the
area
for
for
for
firms
to
do
that
level
of
work
or
or
if
there's
capacity,
and
we
simply
not
tapping
into
it
and
that's
where
we
initiated
the
disparity
study
and
found
out
that,
yes,
in
fact,
we
were
exceeding
our
goal,
but
I
was
exceeding
it
in
part
because
of
the
direct
negotiations
which
we
should
not
have
been
doing,
and
so
since
then,
based
on
that,
we
have
subsequently
adjusted
our
goals
to
be
in
line
in
line
with
the
state
goal
of
10.
J
C
Yeah
because
I
I'm
obviously
reading
this
totally
different
from
what
you're
all
saying
it
would
appear
to
me
that
we
had
260
on
this
wording.
264
that
was
part
of
the
MBE
plan
and
121
percent
was
a
result
of
the
direct.
You
know
the
infraction
upon
the
procurement
code
of
direct
negotiations,
but
I
guess
that's
covered
more
fully
in
the
next
report.
M
So
what
so?
What
that
so
the
264
is,
the
total
the
264
million
is,
is
the
total
expenditures
and
46
for
for
2021
46
was
committed
to
minority
owned
businesses.
A
M
I
I
believe
I
believe
some
some
of
them-
yes,
I,
don't
and,
and
they
can
speak
to
the
procedures
that
they
perform.
But
my
understanding
is
that
their
procedures
were
more
focused,
whereas
our
procedures
looked
at
the
procurement
division
as
a
whole.
They
looked
at
a
certain
certain
types
of
procurements.
C
M
Based
on
yes,
based
on
the
procedures
that
that
we
performed
there
yeah,
we
didn't
have
any
findings
related
to
procurement
cards.
J
But
but
it
was
I
I
mean
I'm
on
a
note,
a
renote.
What
the
artist
Emily
said
was
that
she
was
working.
Her
firm
was
working
on
a
set
of
agreed
upon
procedures
that
were
dictated
by
the
state.
So
if
she
didn't,
they
didn't
expand
their
audit
to
cover
anything
other
than
what
the
state
asked
them
to
do.
C
M
It's
on
the
state,
the
state
procurement
website.
Thank.
A
C
Have
any
further
questions
regarding
the
audit
by
green
and
Lee
collie
I
would
ask
that
we
move
on
I
and
I'm,
assuming
this
is
going
to
be
presented
to
the
board
for
Dr
Kennedy.
You
can
clarify
this
for
me
at
the
cow.
Are
we
taking
this
just
directly
to
the
board
for
the
information
purposes.
J
So
we
will,
if
we
make
a
presentation,
it
would
be
at
the
in
the
board
meeting.
J
I've
already,
given
the
background
when,
when
I
responded
to
the
the
last
item,
so
with
that
I'll
I'll
simply
introduce
the
the
auditor
that's
going
to
present
and
that's
David
Roberts
with
Marlon
and
Jenkins.
N
All
right,
thank
you
very
much
Mr
chairman
and
members
of
the
board.
My
name
is
David
Roberts
I'm,
a
partner
with
Malden
and
Jenkins
and
led
the
projects
on
behalf
of
the
firm.
N
We
were
engaged
by
CCSD
to
really
assess
the
impact
or
the
universe.
If
you
will
of
the
52-30
awards-
and
this
presentation
will
briefly
go
over
that
certainly
highlight
a
number
of
observations
that
we
found
as
well
as
recommendations
and
and
next
steps
and
obviously
certainly
happy
to
answer
any
questions
yeah
so
moving
on
into
the
table
of
contents.
N
What
we
have
what
we're
going
to
talk
about
today
is
first
the
universe
of
awards
or
the
impact,
the
issues
that
are
shown
specifically
to
5230
General
issues,
as
well
as
thoughts
from
our
assessment
of
the
procurement
Department
as
a
whole,
so
first
getting
into
5230.
So
just
I
know
the
superintendent
set
the
stage
a
little
bit
and
just
to
add
a
little
bit
more.
N
More
flavor
5230
is
a
section
within
the
CCSD
procurement
code,
which
is
based
on
the
South
Carolina
procurement
code
and
certainly
allows
the
option
to
work
with
minority
vendors
and
within
that
those.
In
order
to
be
eligible,
they
must
meet
one
certification
of
the
South
Carolina
small
and
minority
business,
Assistance
office
or
known
as
osmba,
and
they
also
must
be
a
charleston-based,
firm
or
I'm.
N
N
From
our
analysis,
the
district
leveraged
the
5230
option,
basically
from
fiscal
year
17
through
a
point
in
time
in
fiscal
year,
22
and
I
believe
the
superintendent
alluded
to
that
when
it
was
recognized
that
there
was
a
misinterpretation
and
and
that
program
was
was
discontinued,
it
was
ended
Midway
through
fiscal
year,
22
and
I
think
it
was
it
phased
out
over
time
due
to
the
procurement
life
cycle
and
where
certain
procurements
were
within
the
process
related
to
being
awarded
on
this
the
bottom
of
slide
three
here
it
shows
a
graphic.
N
Basically,
it's
the
the
summary
of
the
impact.
So
between
fiscal
year,
17
and
22
related
to
section
5230
Awards,
there
were
109
separate,
unique
vendors,
just
short
of
1700
POS
that
were
issued,
121
million
in
terms
of
awards
and
the
average
po
value
shown
around
72
000..
N
The
next
slide
just
graphically
shows
the
number
of
POS
po
stands
for
purchase
order
by
year
between
17
and
22,
as
well
as
the
dollar
value,
and
this
just
graphically
shows.
Obviously,
you
see
a
downtick
due
to
due
to
covet
for
a
little
bit
and
then
a
significant
uptick
after
that
and
then
discontinuance
and
22.
N
foreign
s
that
we
looked
at.
We
specifically
focused
on
the
ones
that
were
from
fiscal
year
17
through
21
when
we
had
full
complete
years.
We
looked
at
1434
of
those
POs
in
great
detail,
looking
at
each
individual
purchase
order
within
munis
supporting
documentation.
N
All
of
the
evidence
that
goes
into
the
file
Within
munis
from
those
POs,
the
original
Total
order
value
was
90
million,
and
with
that
there
was
also
539
change
orders
which
were
applied
to
those
1434
purchase
orders.
N
The
change
orders
resulted
in
a
net
increase
of
approximately
16
million,
which
gives
a
total
total
order,
value
of
approximately
106
million
diving
into
our
issues
or
observations.
We
have
these
organized
into
five
areas:
vendor
classification,
eligibility,
verification,
improper
documentation,
inconsistent
evidence
of
quotes
and
inappropriate
use
of
change
orders
so
we'll
go
through
one
of
or
each
of
those
fairly
succinctly
on
slide.
Seven,
focusing
on
vendor
classification,
so
munis
is
the
district's
financial
management
system
and
is
also
leveraged
for
procurement
activity.
N
N
So
with
with
that
within
the
system,
there's
roughly
15
different,
different
classifications,
indicating
disadvantaged
business
status
within
the
system,
and
so
there
certainly
is
some
subjectivity
or
was
subjectivity
in
terms
of
whether
somebody
was
5230
eligible
and
how
that
was
documented
within
the
procurement
system.
Munis.
N
Again
with
those
15
indicators
that
are
in
the
system,
there
was
no
classification
or
combination
that
indicated
that
they
were
52.30
eligible
and
also
the
vendor
application
process.
The
document
allows
the
vendors
to
basically
self-select
in
terms
of
their
their
status
or
classification
for
procurement.
N
At
the
time
there
were
no
formal
certification
requirements
requiring
the
maintenance
of
certification,
so
as
we
performed
our
procedures
and
and
looked
at
the
maintenance
files
and
I'll
speak
to
this
in
in
the
next
couple,
slides
the
evidence
of
a
vendor
being
or
meeting
the
eligibility
criteria
was
not
always
maintained
within
the
system.
N
However,
since
the
code
was
adopted,
the
osmba
discontinued
the
process
of
its
certification
responsibilities
and
move
those
to
the
small
minority,
business,
Contracting
and
certification
agency,
which
is
also
known
as
the
smbcc
so
of
the
109
vendors
that
we
looked
at
that
were
awarded
the
5230
Awards
during
the
time
period
of
17-22,
only
33
vendors
or
roughly
30
percent
of
them
had
records
on
file
proving
the
certification,
15
15
vendors.
Additional
vendors
for
14
additionally
showed
evidence
of
having
certification
but
issued
by
another
certifying
body
other
than
the
osm.
N
The
osmba
or
the
smbcc,
61
vendors
or
50
or
56
percent
of
the
vendors
did
not
have
evidence
of
certification
maintained
within
the
system.
N
I'm.
Moving
to
the
next
slide,
1113
POS
from
the
set
of
1434
that
we
looked
at
roughly
not
89.8
million,
so
out
of
the
the
total
population
were
awarded
to
vendors
that
did
have
certification
so
now
we're
moving
away
from
the
number
of
POS
to
the
dollar
value.
N
187
POS
or
approximately
9.6
million,
were
awarded
to
folks
who
were
vendors,
who
were
certified
by
another
organization
other
than
osmba
or
smbcc,
and
134
purchase
orders
totaling,
roughly
6.6
million
were
awarded
to
vendors
without
any
documentation
within
the
system,
foreign,
so
moving
on
to
slide
11.
In
addition
to
the
awards
where
there
was
no
evidence
of
certification,
there
were
also
instances
where
certification
may
have
been
maintained,
but
were
but
were
expired.
N
Moving
on
to
improper
documentation,
there
were
a
couple
of
incidents
that
we
noticed
within
the
system
where
5230
was
cited
as
a
rationale
for
procurement
or
a
criteria
for
procurement
when
in
fact,
it
really
should
have
been
3230,
which
relates
to
engaging
architectural
firms.
N
They
were
used
during
post
hurricane
repairs
as
a
way
to
earmark
money,
and
some
were
cited
related
to
5230
as
well
and
then
also
during
interviews.
It
was
cited
that
you
know
certain
individuals
or
a
practice
was
done
to
create
a
limited
bidding
lists
so
leveraging
5230
as
a
way
to
Spur
competition.
However,
we
didn't
necessarily
see
that
we
saw
more
evidence
of
direct
negotiation.
N
Okay,
last
couple
slides,
there
certainly
was
inconsistent
evidence
of
of
quotes.
So
of
the
1434
purchase
orders
that
we
examined
90
did
maintain
some
sort
of
quota
estimate.
Obviously
that's
what
one
would
one
would
expect
when
POS
are
first
quoted
or
created
I'm.
Sorry
in
munis
we
did
note
that
some
of
the
POS
that
we
found
did
not
have
an
attached
quote
or
an
attached
estimate
and
then
sometimes
when
they
were
some
of
the
purchase
orders
did
not
align
or
did
not
match
the
vendor's
initial
quote
or
cost
estimate.
N
Moving
on
to
slide,
14
I
think
just
a
relevant
Point.
What
we're
trying
to
to
communicate
is
that
when
there's
not
a
quote,
there
certainly
is
a
increased
likelihood
of
having
a
change
order.
So
one
thing
that
we
did
note
is
that
those
procurements
that
did
have
that
were
quoted.
They
had
a
significantly
less
existence
of
a
change
order
compared
to
those
that
were
that
were
not
quoted
within
the
system,
foreign
related
to
the
inappropriate
use
of
change
orders.
N
N
What
we
did
note
is
approximately
one
out
of
five
of
the
PO
increases
did
represent
a
change
in
in
Project
scope
and,
additionally,
we
did
note
that
change
orders
were
used
to
at
times
significantly
expand
scope.
As
an
example,
a
vendor
may
be
engaged
to
do
a
painting
job,
but
there
may
be
a
change
order
so
that
it's
also
doing
something
significantly
different,
such
as
Roofing
or
HVAC.
N
Also,
there
may
be
one
or
two
buildings
included
in
scope
where
a
change
order
would
have
increased
that
to
maybe
six
to
plus
buildings.
N
All
right
moving
on
to
sections
or
slide
16
General
issues,
so
I
I
think
that
you
know
certainly
the
doc
the
department,
the
procurement
Department's
documentation
regarding
vendor
classification,
5230
eligibility,
quoting
purchase
order,
maintenance
certainly
was
frequently
incomplete
and
occasionally
inaccurate.
N
N
Here,
apart
from
the
code
which,
which
I
view
as
an
overarching
framework,
the
department
does
not
have
any
formal
and
standard
guidance
related
to
operationalizing
the
procurement
process,
so
I.E
operational
policies
and
procedures,
employees
are
relying
on
informal
documentation,
certainly
being
being
trained
or
coached
by
others,
which
certainly
can
result
in
inconsistent
practices
as
we
get
to
slide
17.
This
is
focused
on
the
procurement
Department
as
a
whole.
We
did
conduct
interviews
with
with
all
members
of
the
procurement,
Department
and
I.
N
Think
the
the
biggest
you
know,
takeaway
as
I
alluded
to
on
the
last
last
slide-
is
that
the
department
lacks
detailed
policies
and
procedures
that
are
used
for
everyday
operations
that
are
consistent
with
not
only
the
school
district's
code,
but
also
the
the
South
Carolina
code
and
because
of
those
lack
of
policies
and
procedures.
You
you
had
the
results
that
are
shown
on
page
17
in
terms
of
issues
related
to
vendor
classification,
eligibility,
verification,
documentation,
quotes
use
of
change
orders
as
well
as
quality
assurance
and
and
assessment
of
others
actions.
N
As
we
looked
into
the
procurement
Department
apart
from
the
overarching
policies
and
procedures,
there's
a
lack
of
consistent
onboarding.
So
when
a
new
person
is
hired
and
brought
on
that's
specific
to
the
procurement
Department,
and
there
certainly
is
a
lack
of
job,
specific
role-specific
position,
specific
trainings
and
and
job
AIDS
that
continue
to
enhance
the
the
employee
and
ensure
standardization
and
consistency.
N
There
are
some
some
issues
that
the
procurement
department
has
with
munist.
There
are
some
things
that
are
in
its
current
configuration
configuration
not
ideal,
and
certainly
an
assessment
should
be
done
to
help
automate
the
procurement
life
cycle.
For
the
district
and
at
the
bottom
of
the
slide,
this
really
shows
a
very
high
level
maturity
model
for
a
procurement
Department.
You
know
step.
One
is
really
focusing
on
compliance
step.
N
N
N
N
There
should
exist
the
opportunity
to
evaluate
its
current
technology
to
help
modernize
its
systems
and
ensure
that
the
district
is
operating
as
efficient
manner
as
possible
and
and
certainly
compliant
as
well,
and
then
certainly
helping
to
understand.
You
know,
as
we
look
at
that
maturity
model
again,
ensuring
that
we
have
good
Communications
between
procurement
and
its
end
users,
that
everybody
understands
the
new
policies
and
procedures
and
that
everybody
looks
at
the
procurement
Department
as
an
agency,
that's
adding
value
to
them
and
that
the
procurement
department
is
providing.
N
C
Thank
you
just
this
slide
presentation
will
be
available
where.
C
F
J
Can
you
hear
me
good,
yeah,
okay,
and
so,
as
I
indicated
earlier
in
this
meeting,
once
we
determine
through
the
disparity
started,
was
we
were
informed
through
the
disparity
study
that
we
had
an
issue
with
5230?
J
That's
when
we
decided
to
bring
in
an
outside
firm
to
make
sure
that
that
we
understand
the
depth
of
the
problem
and
so
our
our
process,
then
it's
been
just
that
identify
the
problem,
figure
out
what
steps
need
to
take
place
to
remedy
the
problem
and
then
execute
on
those
problems.
It's
much
like
well
when
we,
when
we
tackle
the
the
fund
balance
issue
that
we
had
and
it's
much
like.
J
Well,
we
tackle
the
issues
associated
when
they,
when
the
state
put
the
district
on
on
fiscal
Watts
because
of
our
lack
of
adherence
to
to
the
time
keeping
requirements.
So
so
the
approach
that
we're
taking
is
similar
to
that
identify
the
problems,
identify
what's
causing
the
problems
and
put
in
corrective
actions.
F
Any
reactions
on
how
our
procurement,
the
our
Administration
and
oversight
of
our
procurement
process,
how
it
compares
to
other
the
other
disk,
the
other
districts,
our
size
and
the
in
the
state,
I
guess
what
I'm
getting
at
is.
This
is
just
think
you
know.
The
report
reads
that
we
obviously
had
some
some
deficiencies
and
I'm
curious.
If
this
is
a
common
pandemic
problem
across
the
state,
or
is
this
more
specific
to
to
CCSD.
J
Well,
I
can't
address
any
other
place
in
the
state.
I
would
say
that
taking
a
look
at
the
lack
of
procedures,
the
the
inadequate
use
of
our
our
system
and
how
we've
gone
about
our
interpretation
of
what
processes
are
there
of
the
funeral
code?
It's
not
consistent
with
with
with
good
business
practices
and
how
that
relates
to
to
other
districts.
I,
don't
know
jacket,
she's
worked
in
at
least
one
other
districts,
so
she
may
have
some
insights
on
that.
But
I
would
not.
J
And
maybe
I'm
not
sure
what
is
Emily
still
on
I'm
gonna
say
one
of
the
audit
firms
might
be
able
to
to
weigh
in
on
that
question
that
comparison.
F
Well,
I
guess
maybe
maybe
jumping
ahead,
then
two
two-part
question
one
is:
do
you?
Do
you
see
any
ramifications
from
our
sort
of
past
deficiency
in
this
area,
any
consequences
that
will
result
from
that
and
then
second,
what
do
you
think
the
time?
Well
presuming
you're
going
down
the
path
that's
articulated
in
their
recommendations?
F
J
So
so
so
the
person
who
was
managing
leading
the
procurement
department
is
no
longer
doing
that.
That's
number
one
number
two,
although
it
wasn't
shown
in
the
recommendations
here,
we
we
have
contracted
with
this
particular
audit,
firm,
Malden
and
Jenkins
to
actually
set
do
the
recommendations
that
you
that
you
see
presented
setting
up
the
procedures
getting
in
those
documented
all
those
recommendations
we
have
contracted
with
them
to
to
put
that
in
place.
I,
don't
recall
the
timeline
that
we
have
for
that.
J
Maybe
David
you
could
talk
through
the
timeline.
N
Yes,
sir
great
great
question:
we
have
a
project
plan,
there's
different
milestones
for
meeting
certain
initiatives,
some
some
as
early
as
you
know,
two
months,
some
go
through
six
months,
I
think
to
answer
your
your
question
as
I
understood
it
comprehensively
I
think
as
a
whole,
getting
to
a
place
where
you
want
to
be,
and
you
feel
comfortable
with
procurement.
I
think
six
to
nine
months
and
in
terms
of
establishing
that
level.
F
F
J
Well,
so
you
know,
like
I,
indicated
earlier,
that
when
we
first
discovered
the
the
issue,
we
did
contact
two
departments
at
the
State,
the
procurement
department
and
the
in
the
Department
of
Education.
We
walked
through.
You
know
their
procurement
folks
with
the
Department
of
Education.
Then
we
contracted
with
a
a
legal
firm
and
we
used
one
of
their
lawyers.
J
Lawyers
who's
an
expert
in
in
in
procurement
matters
for
the
state
of
South
Carolina,
and
we
took
all
the
appropriate
actions
that
were
recommended
by
that.
That
attorney
and
we
took
those
actions,
and
so
so
at
that
point,
I,
don't
I,
don't
I,
don't
see
any
additional
consequences
at
this
at
that
level.
Okay,.
J
We
about
we
bought
the
topic
up
to
of
the
violation
of
of
the
procurement
code,
52-30
5230.
F
J
So
we
were
very
specific
about
what
we
were
discussing
with
the
with
those
two
departments.
F
Got
it,
do
you
see
any
other,
so
yeah
I
said
the
short
answer
is
I,
don't
think
you
perceive
there
being
additional
ramifications
to
the
department
to
the
district
from
these
from
these
other
elements
into
like
the
the
lack
of
documentation,
the
change
orders,
you
know
the
change
in
scope
on
some
of
the
change
orders.
Things
like
that.
J
Well,
I,
don't
but
but
I
would
say
this
that
we
we
relied
on
I
relied
on
the
advice
about
of
the
attorney
that
was
working
with
us
to
give
me
that
that
level
of
I'm
gonna
call
it
Assurance.
But
you
know
the
position
I'm
stating
right
now:
okay,
understood.
I
J
Well,
this
is
that's.
That's
an
interesting
question.
That's
changed
over
the
years
is
reported
to
CFO.
At
one
point,
it
reported
to
thank
the
personal
head
up
federal
programs,
which
was
on
the
academic
side
of
the
house,
so
that
it
has
some
instability
in
the
reporting
that
currently
reports
to
the
CFO.
C
J
J
Yeah
well,
I
mean
I,
wasn't
here
when
that,
when
that,
when
that
change
took
place,
so
I
don't
I,
don't
know
when
I
came
back
and
I
think
in
fiscal
year
19
we
moved
it
back
on
to
finance,
but
before
that
it
was
in,
like
I,
said
Federal
programs
and
I'm
not
sure
you
know
how
that
how
that
that
transition
took
place.
C
More
to
Mr
Roberts
I've
been
struggling.
Getting
certain
information
and
I
see
under
the
Munich
system.
You've
been
able
to
get
an
awful
lot
of
information
to
conduct
this
Pharaoh
thorough
review.
I
noticed
you've
listed.
You
reviewed
the
existing
board,
minute
meetings,
relevant
policies
and
procedures
and
observe
the
relevant
process
workflow,
so
I'm
assuming
Mr
Roberts.
You
have
a
pretty
nice
little
file
that
has
all
those
documents
listed.
So
if
one
was
to
look
at
that,
we
could
see
all
the
information
that
was
provided
to
the
board
regarding
this
issue.
C
There's
a
there'd
be
a
file
that
would
have
all
the
documents,
because
I'm
I'm
kind
of
curious
from
other
fellow
committee
members.
You
know
how
I
mean
there
have
been
an
awful
lot
of
representations
made
that
the
board
was
fully
aware
of
what
was
going
on
and
I
see
a
five-year
period
in
which
the
procurement
rules
were
totally
violated,
as
laid
out
in
this
report,
and
so
I'm
really
wondering
at
what
point
the
board
actually
got
involved
and
Mr
Kenny.
Maybe
you
can
answer
that
question.
J
I,
certainly
can
we
can
get
through
the
exact
date,
but
again
when,
when
the
the
firm
that
did
the
disparity
study
when
they
first
indicated
that
there
was
an
issue
and
that's
when
we
first
got
the
board
involved.
But
we
I
don't
remember
the
sequence,
whether
we,
whether
we
released
the
abort
offices
first
or
in
finance
committee
first
and
and
then
then
the
board,
but
it
was
it
happened
at
you
know,
shortly
after
it
was
brought
to
our
attention
by
the
by
the
disparity
study
group.
C
And
and
the
reason
I
bring
that
up
is
there
have
been
an
awful
lot
of
changes
made
amendments
to
board
policy.
There
have
been
an
awful
lot
of
changes
made
to
the
auditing
committee
audit
and
finance
committee's
Charter
all
during
this
period,
between
2017
to
the
present
and
as
I
see
it
and
just
my
opinion
only
and
I
guess
we'll
have
to
review
it
with
all
the
other
board
members.
It
seems
like
the
oversight
for
issues
like
what
is
occurring
here
was
pretty
much
removed
from
the
board.
C
That's
why
I
was
asking
the
question
as
to
when
it
was
brought
to
the
board,
but
I'm
a
little
more
concerned,
obviously
in
statement
that
at
one
point
any
expenditures
over
50
000
was
brought
to
the
board
and
then
at
some
point
that
was
raised
to
250
so
and
actually
most
of
these
violations
that
we're
talking
about
were
below
the
250
threshold.
J
Well,
so
so
call
the
points
on
that
in
certainly
I
can
get
you
the
the
exact
dates,
but
it
was
around
Cal
in
the
year
15
calendar
year,
16
time
frame
when
the
when,
when
the
curements
greater
than
some
threshold
that
you
know
again,
I
think
the
threshold
is
fifty
thousand.
But
what
if
that
threshold
was,
and
certainly
that's
a
250.
that
with
this,
that
we
stopped
the
board
stopped
reviewing
those
now
why
that
is
I,
don't
know
again,
I
wasn't
here
in
in
the
2015
2016
time
frame.
J
When
that
occurred,
you
know,
and
so
they
the
board,
never
reviewed
any
any
procurements
until
the
disparity
study
disclosed
that
we
had
a
problem
with
5230
and
so
certainly
all
of
the
all
the
the
the
engagements
with
the
audit
and
finance.
Well,
the
engagements
with
the
art
and
finance
committee
and
with
the
board,
including
the
ratification
of
the
contracts
that
I
mentioned
a
few
minutes
ago,
are
were
done.
J
They
may
have
been
done
an
executive
session,
but
they
were
done
in
in
meetings,
so
those
would
be
documented
and
then,
in
terms
of
changing
policy
policies,
policies,
policies,
policies,
the
only
policies
that
I've
seen
since
I've
been
here
was
have
been
the
fund
balance
policy.
So
I
made
a
substantial
change
to
that,
and
then
we
created
a
new
Financial
policy
of
new
policy
in
the
financial
section,
and
that
was
the
Tiff
policy
policy,
which
is
the
tax
increment
financing.
J
And
so
those
are
the
policies
that
we've
changed
in
the
in
the
finance
Arena
since
I've
been
here
now
with
the
in.
In
regards
to
the
the
art
and
finance
committee,
Charter
I
think
as
as
you're
aware
and
everybody's
aware
that
that's
a
requirement
in
that
Charter
that
that
this
committee
reviews
the
charter
annually
for
a
specific
changes.
So
any
change
that
would
have
occurred
in
the
art
and
finance
committee
chart
and
we've
come
through.
The
committee
per
the
requirement
of
the
committee
requirement
of
the
charter
itself.
C
C
I
think
that's
why
we're
spending
our
time
reviewing
that
Charter
and
especially
with
the
help
of
this
report,
I,
can
see
why
reviewing
that
Charter
is
so
important,
I
and
Mr
Roberts
in
this
report
you
noted,
but
you
didn't
address,
that
a
lot
of
these
some
of
these
not
a
lot.
Some
of
these
POS
were
issued
to
individuals
who
were
either
families
or
relatives
employed
by
CCSD.
Is
there
an
ability
to
get
a
list
of
who?
Who
all?
That
is
that
you
identify.
N
We
let
me
go
back
and
check
our
work
papers
and
and
see
and
see
what
we
have.
Thank
you.
C
The
second
thing
is:
is
that
when
I
look
at
all
the
numbers
and
I
look
at
the
dates
and
the
use
and
the
rice
and
everything
and
through
procurement
I'm,
assuming
that
anything
dealing
with
Esser
one
two
and
three
would
have
gone
through
Esser.
Is
that
correct.
J
Well,
well,
anything
that
that
required
procurement
action
would
have
gone
so
any
any
funding
source
that
we
have
if
it
was
required
to
go
through
procurement.
Regardless
of
the
you
know,
the
funding
source,
it
would
go
through
there.
So,
unless
there's
anything
on
over
the
250
000
threshold,
that
would
include
asset
would
come
to
to
the
committee
and
in
procurement
that
we
had
to
go
into
and
do
enter
into
a
contract
without
to
go
through
procurement.
In
regards
to
the
dollar
value.
J
C
I
have
been
asking
since
December
for
an
itemized
list
of
the
Esser
fund
distributions
and
the
vendors
and
I'm
assuming
based
upon
reading
this
report
and
this
knowing
the
system
that
it
would
be
pretty
easy
and
probably
not,
that
long
of
a
time-consuming
project
to
provide
it
and
I've
yet
to
receive
it
so
I'm
once
again,
I'm
going
to
ask
Dr,
Kennedy
and
Miss
Carlin
I
really
would
like
to
see
a
list
exactly
of
who,
what
vendors
got
this
money
and
how
much
they
got
and
who
they
are
and
see
how
they
fall
into
this
interesting
audit
of
non-compliance
with
a
procurement,
because
the
amounts
obviously
and
some
that's
my
first
request
and
and
I
just
think
this
should
be
easily
produced,
and
you
could
produce
this
within
a
day
and
I.
C
Don't
understand
why
it's
taken
three
months
for
me
to
keep
asking
for
this
document
and
not
get
it.
The
second
thing
that
is
it's
just
it's!
It's
disturbing
and
Mr
Kennedy,
I'm,
gonna,
I,
don't
know
if
we're
gonna
have
to
do
this
through
foia
or
whatever
look
through.
All
of
the
emails,
but
I
am
concerned
that
we
have
people
in
the
district,
and
this
is
just
a
concern
and
I'm
I.
C
J
On
well,
let
me
just
advise
you
of
that
right
now,
so
on
under
the
acquisition
or
what
but
I'm,
not
aware
of
anyone
who
has
advised
vendors
to
to
violate
the
procurement
thresholds
again,
the
the
requirement,
whatever
that
was
before
20
20
around
2016
time
frame
that
stopped
procurements
of
going
to
the
board
I,
don't
know
what
you
know,
what
what
drove
that,
but
certainly
since
I've
been
here
I'm,
not
aware
of
anyone
who
is
on
staff,
who
has
advised
to
anybody
any
inventor
to
to
bring
in
business
below
250
and
I'm.
J
C
And
as
I
understand
one
of
the
previous
answers,
you
do
not
foresee
any
ramifications
from
the
state
or
Department
of
Ed
as
a
result
of
these
violations
of
the
procurement
and
the
steps
that
we're
actually
taking
to
correct
them.
Is
that
correct,
Mr,
Kenny.
J
So
if,
if
we
were
to
have
some
ramifications,
I
would
have
thought
they
would
have
been
brought
up.
It
would
come
about
when
we
first
identified
this
problem
to
the
state
and-
and
we
would
contract
with
the
the
outside
legal
firm,
that
has
the
expertise
in
state
of
human
identifies
this
on
this
foreign.
F
Do
you
expect
any
any
material
change
in
your
department
cost
structure,
either
through
the
end
of
the
year
or
maybe
more
likely
into
next
year?
As
a
result
of
these
are
these
improvements
that
are
going
to
need
to
happen
to
the
procurement
function.
J
Yeah
I
don't
know
yet
so
you
mean
when
the
firm
goes
through
a
start.
Developing
the
procedures
take
a
look
at
our
in
in
the
report
that
was
just
presented
to
you,
or
at
least
the
the
PowerPoint
presentation.
You
know.
There's
there
was
a
concern
expressed
about
the
modernization
modernization.
So
if
there's
a
technology
solution
to
some
of
the
issue,
then
there
would
be
some
some
costs
associated
with
that
about
I.
J
Don't
have
a
way
to
estimate
what
that
would
be
right
now
and
and
if,
if
so,
if,
if
it
were
a
technology
upgrade
or
switch
I'm,
assuming
we
run
that
through
our
capital.
C
And
Mr
Kenny
as
I
understand
it
in
looking
at
the
organizational
chart.
We
have
three
vacancies
at
the
moment.
Is
that
hampering
your
ability
to
make
these
changes?
The.
J
Right
all
right,
thank
you.
So
so
Jack
is
saying:
that's
that
is
correct.
J
That
that
is
correct,
but
we'll
we'll
have
the
procedures
well
on
the
way
you
know
in
the
process
as
well
and
away
before
before
we
play
somebody
in
there.
So
we'll
have
the
training
done
for
the
existing
staff,
so
staff,
so
that
when
we
do
hire
a
a
new
director
that
director
is
coming
into
a
system
that
has
been
it's
been
shored
up.
C
And
lastly,
Mr
Roberts
in
in
your
report.
They
you
know
that
there
was
based
on
interviews
and
Communications
and
positive
collaboration
between
the
procurement
department
and
other
District
departments
is
low.
Can
you
explain
that.
N
Sure
so,
I
think
that
what
we
noted
anecdotally
was
that
speaking,
both
from
from
the
procurement
Department
staff,
as
well
as
end
users,
there's
some
issues
with
trust
and
also
not
having
full
confidence
that
the
end
users
are
getting
efficient
services
and
added
value
and
I.
Think
that
you
know
a
number
of
the
recommendations
that
we
have
and
that
we
will
be
implementing.
C
C
This
size
I,
always
question
audits
that
don't
have
any
findings
or
any
recommendations,
but
that's
just
my
experience
in
business
and
life,
so
I
do
appreciate
the
thorough
it
looks
like
the
district
was
fully
helpful
in
trying
to
resolve
this
issue
and
like
Mr
Kennedy
I
commend
you,
for
you
know
finding
this
I
do
find
it
interesting
that
we
do
a
study
to
find
out
whether
we're
actually
giving
out
the
proper
amount
of
money,
and
the
study
shows
that
not
only
are
we
giving
it
out
we're
giving
it
out
without
any
oversight
or
controls.
C
I
am
very
concerned
about
the
Esser
funding,
because
and
that's
why
I'm
going
to
ask
once
again
that
the
district
provides
this
itemized
document
all
the
board
members
are
asking
for
it
with
that
being
said,
I
think
we
need
to
move
on
to
item
three
C,
which
is
the
audit
Finance
I
mean
it's.
The
F21
F22
procurement
agreed
upon
procedures,
am
I,
correct
or
am
I
missing.
One.
C
I
think
it's
a
quarterly
report.
Right
I've
got
this
mixed
up,
you're,
absolutely
correct!
It's
the
it
steering
committee
quarterly
report,
I
apologize.
H
Good
afternoon,
Mr,
chairman
and
committee
members,
so
I'm
here
to
just
brief
you
on
the
information
packet
for
the
January,
19th,
Information
Technology,
steering
committee
meeting.
We
started
the
meeting
by
reporting
out
on
our
current
projects
and
summer
projects
and
also
details
of
our
current
security
audit
that
we're
going
under
with
a
third
party
vendor
and
then
the
committee
are
actually
engaged
in
a
lot
of
dialogue
back
and
forth,
and
it
turned
out
to
be
a
great
meeting
of
just
back
and
forth
question
and
answers.
H
That
is
always
welcomed
by
me
and
my
staff
and
from
that,
from
your
last
comments,
Mr
Grabowski.
We
went
ahead
and
listed
all
the
questions
and
answers
a
dialogue
so
that
you
can
kind
of
hear
what's
going
on
and
what
some
of
the
committee
members
are
recommending
and
asking
for.
So
one
of
my
biggest
concerns
was:
are
they
getting
the
information
that
they
need
from
myself
and
my
staff?
H
In
order
to
do
you
know
the
job
that
they
feel
that
they're
responsible
for
and
all
in
all,
they
they
felt
it
was,
and
they
asked
specifically
for
our
next
meeting
in
April
to
bring
our
funding
Cycles
or
budget
cycles
and
our
planning
sessions
and
how
we
set
up
our
projects
in
life
cycle
management.
So
that's
what
we'll
be
doing
in
April
and
those
are
fairly
brief
meeting
but
very
informative
I'll
have
any
questions
or
answer
any
questions.
If
there
are.
H
In
the
board
doctor
an
attachment
to
the
minutes-
yes,
okay,.
C
And
and
overall,
since
we
are
involved
in
the
budget
process
based
upon
your
committee's
discussions,
our
use
I
I
would
ask
that
you
pay
very
close
attention
to
what
we're
doing
on
as
the
district
you
know,
moves
through
the
budget
and
and
obviously
to
make
sure
that
we
have
enough
money
to
budget
for
the
upcoming
24-25
school
year.
You
know,
as
you
can
best,
you
know,
guess
as
to
what
we're
going
to
need,
knowing
the
state's
initiatives
and
everything
and
making
it
such
an
important
element
of
what
we
use
the
tool
we
use.
C
C
G
Thank
you,
chairman
grafowski
afternoon
to
committee
and
superintendent
Kennedy
I'd
like
to
present
the
January
2023
capital
projects
report
our
Revenue
collections
for
the
2017
through
2022
Capitol
Building
program
we're
4.2
million
above
our
two
percent
cash
flow
model.
Projection
I
also
wanted
to
mention
this
is
going
to
be
the
final
sales
tax
collection
for
the
1722
program.
So
we
ended
on
a
very
high
note.
The
next
time
I
report
that'll
be
revenues
for
the
2023-2028
program
coming
shortly.
G
The
expenditures
for
January
for
the
2010
through
2016
program
or
zero,
the
expenditures
for
the
2017
through
2022
Capitol,
Building
program
or
1.8
million
dollars.
The
expenditures
for
the
2023
through
2028
Capitol
Building
program
were
1.7
million
dollars,
a
2023
through
2028
Capitol
Building
program
funded
with
long-term
debt
at
ten
thousand
dollars
in
expenditures
on
February
27th.
The
board
approved
the
ban,
2023
funding
and
the
fixed
cost
of
ownership.
24
project
list
fixed
cost
of
ownership
fiscal
year
23
program
will
be
nearing
completion
in
May
I'm.
Happy
to
answer
any
questions
you
may
have.
K
C
K
And
that
is
a
negative
number,
because
this
report
does
not
include
the
most
recent
amendment
that
we
filed
with
the
state
department.
So
I'm
sorry
go.
K
C
K
C
Excellent
well
I'll
still
go
back
and
ask
for
that
list
of
itemized
numbers
and
vendors.
So
I'll
make
it
again.
Please!
Yes,
yes,
good!
Moving
on
to
item
re
F,
the
90-day
enrollment
count
so
we'll
be
by
Kathleen.
Correct
me.
If
I
own
Milne,
director
of
student
information.
B
B
This
actually
shows
the
ADM
by
school,
and
you
can
see
at
the
bottom
that
are
total
count
of
students
decrease
from
the
90th
day
to
the
fourth,
from
the
45th
day
to
the
90th
Day
by
82.98,
we've
included
a
summary
of
the
schools
that
had
decreases
of
greater
than
10
students.
Two
of
those
are
our
North
Area
Schools
North
Area
elementary
schools,
and
then
we
have
three
high
schools
that
are
included
in
the
list.
B
F
F
Do
you
have
so
this?
It
looks
to
me
like
this
probably
takes
a
lot
of
work
to
dig
in
to
get
these
by
school
I'm.
Guessing
you
don't
have
this
kind
of
data
Acro
for
every
single
school?
Is
that
fair,
because
that'd
probably
take
some
inordinate
insane
amount
of
work
to
get
by
school
for
all
the
schools
right,
yeah.
B
But
I
actually
have
to
do.
I
have
the
transfer
out
data
but
I
go
through
the
comments
and
try
to
identify
where
they
said,
because
all
of
the
data
clerks
are
supposed
to
know
anytime
a
student
transfers
out
where
they
went
or
where
they
receive
that
records
request
from.
So
we
can
make
sure
that
we're
staying
accountable
for
all
of
our
students,
yeah.
A
F
So
so,
if
you
have
the
data
or
if
it's
obtainable
without
an
inordinate
amount
of
work,
I
think
it
would
be
interesting
to
see
the
totals
for
the
you
know.
So
how
much?
How
much
did
we
lose
to
Charter
School?
How
much
do
we
lose
to
unknown,
which
you
know,
people
were
afraid
were
who
were
dropping
out
of
Education
altogether
and
how
much
we're
losing
to
the
private
schools
right.
B
F
Fair,
can
we
can
we
not
also
determine
that
based
on
our
own,
we
know
how
many
new
students
show
up
too.
Don't
we.
A
A
H
F
You
have
the
data
on
the
totals
I
get
we
don't
we're
missing
the
end
piece,
but
it
it's
still.
You
know
for
us
trying
to
understand,
because
you
know,
as
I've
said
before,
I'm
eager
to
not
lose
market
share.
You
know,
given
that
the
population
is
growing
and
we
we
don't
want
people
leaving
the
public
school
system,
partly
because
we
want
people
to
support
the
public
school
system.
B
B
F
I'm
not
trying
to
burden
us
with
a
ton
of
work,
or
you
know,
with
with
only
some
level
of
utility
I
guess,
knowing
how
many
people
go
in
and
out
of
state
I
guess
if
they
transferred
it
if
they
transferred
in
state
we'll
know
what
our
net
people
who've
transferred
I'm,
sorry
with,
is
it
within
state
or
within
within
our
district
I?
Guess
if
they've
left,
if
they,
if
they've,
if
we
know
how
many
people
have
trans
who
have
left
but
didn't,
leave
the
state.
F
B
O
O
It
will
actually
let
you
see
every
school
and
it
will
let
you
see
who
inside
of
their
attendance
Zone
the
number
that's
attending
their
school
who
inside
their
attendance
zone,
is
attending
outside
of
their
Zone
and
where
they're
going
to
the
schools
will
be
identified,
and
it
also
lets
us
know
who,
from
outside
of
the
county,
is
actually
doesn't
tell
us.
It
tells
us
where
they're
attending
it's
just
not
coded
in
a
way
that
we
only
know
a
number.
We
don't
know
exactly
what
district
they're
coming
from
it'll
just
say
out
of
County.
O
D
But
if
I
can
let
me
caveat
that
it
does
not
show
the
students
in
private
schools,
so
we
do
not
know
which
private
school
students
might
be
going
to
and
it
does
not
show
non-district
charter
schools.
So
we
we
can
say
that
there
we
cannot
say
that
they're
in
they're,
even
in
the
zone,
if
they
intend
one
of
those,
two
programs,
a
private
school
or
a
non-district
charter
school.
So
there
is
a
gap.
I
F
D
O
But
Mr
Griffin
that
data
is
still
a
very
interesting
even
of
internal,
because
you
can
actually
see
the
differences
of
total
live-in.
You
can
see
what
what
districts
and
and
attendance
zones
are
actually
decreasing
in
the
total
number
of
live-in
students
which
ones
are
increasing.
If
you
follow
those
patterns
it
is.
It
is
a
very
interesting
document
to
look
at
from
year
to
year
and
see
those
Geographic
changes
and
where
we
may
be
losing
some
students
just.
C
C
B
C
I
I
just
look
at
the
West
Ashley
High
School
and
there
seems
to
be
the
most
movement
at
that
school.
Between
Charter
Schools,
transferred
to
Publix,
I'm,
actually
kind
of
surprised
at
the
transfer
out
of
state
county
is,
is
State
and
countries
so
low.
When
I,
when
I
look
at
the
two
schools
that
you
you've
picked
and-
and
this
is
for
the
period
it's
so
this
is
the
90-day
report.
B
So
yeah
this
is
transfers
out
of
District
between
45
and
90
day,
and
there
is
another
code
I'm
going
to
look
really
quick
while
we're
talking
that
is
for
dropouts.
But
again,
my
department
is
not
the
department
that
analyzes
Dropout
data
because
there's
a
process
that
we
follow
in
the
district
where
we
try
to
trace
all
of
those
down.
We
don't
want
anybody
that
we
want
to
make
sure
we're
accountable
for
every
student
and
where
they've
gone.
B
C
Well,
it's
Milne
I.
Do
like
this
format
of
this
reporting.
I
I
do
appreciate
the
in-state
transfer
and
the
home
school
and
and
I
am
kind
of
surprised
how
low
the
private
school
transfer
at
those
levels
but
then
get
knowing
the
two
schools.
It
doesn't
surprise
me:
what
is
the?
What
can
you
I
mean
West
Ashley?
What
charter
school
would
be
drawing
students
from
West
Ashley.
B
I
can
take
a
look
at
the
detail
and
get
back
to
you
if
that
is
okay,
I.
B
C
B
Many
kids,
we
had
two
elementary
schools
in
the
area
that
decreased
Cochrane
and
Lambs.
C
A
B
C
K
Thank
you,
sir.
So
we
continue
to
Trend
very
well
and
our
projected
the
fund
balance
has
dropped
down
to
4.3
million.
This
is
because
actual
revenues
are
projected
to
be
6.8
million
dollars
above
budget
due
to
an
increase
in
local,
as
well
as
state
revenues,
and
our
actual
expenditures
are
projected
to
be
7.6
million
dollars
under
budget,
and
this
is
due
to
savings
and
salaries
and
benefits
from
our
current
vacancies.
C
C
Moving
on
to
I
guess
we
move
we're
going
to
convene
into
executive
session
for
contractual
matters.
Is
that
correct?
Would
that
be
the
next
item.
C
That's
the
which
is
at
the
progress
school
or
the.
P
Mr
kabrowski,
this
is
Anita
Huggins
we've
had
since
covid
we've
had
a
number
of
students
who
have
opted
to
remain
virtual.
As
you
may
know,
we
partner
with
low
country
the
Consortium
which
Services
some
of
our
students
and
there
are
other
various
online
opportunities
for
high
school
students.
I,
think
you
see
that
increase
at
West
Ashley
as
a
result
of
post-covered
implications
for
families.
C
With
that
being
said,
Dr
Kennedy,
I
guess
I
would
have
I
guess.
Do
we
need
a
motion
to
move
into
executive
session
for
contractual
matters
or
just
a
notification
that
we
will
be
moving.
M
F
So
Mr
chairman,
if
you
want
I'll,
make
a
recommendation
or
I'll
have
a
recommendation
to
execute
the
purchase
contract
as
in
accordance
with
the
recommendation
from
staff
on
that
Hershey
campus.
L
L
C
Okay,
I
will
I'd
like
to
make
us
a
second
motion
to
approve
staff's
recommendation
as
to
the
allocation
of
the
funds
from
the
real
estate
sale
of
Hershey
Elementary.
You
have
a
second
second.
C
C
So
we're
out
of
the
executive
session
location
will
be
passed
on
to
the
board.
C
So
do
we
want
to
review
what
motions
are
going
to
be
sent
forward
for
Action
to
the
board
as
I
see
the
list?
It's
items
2A
the
2023-28
capital
program,
phase,
five
long-term
debt
budget
reallocation
item
2B,
which
is
the
fixed
cost
of
FCO
fiscal
year
23
budget
reallocation
item
C?
Is
the
2023-2028
capital
programs
phase
five
sales
tax,
Capital
maintenance
budget,
reallocation
item
2D?
Is
the
approval
of
projects
greater
than
250
000.
C
item
2f?
The
final
agreed
upon
procedure
for
2017-2022
Capital
programs
phase
four
one
cent
and
sales
tax
referendum
for
information
items,
we'll
have
item
3A,
which
will
be
fiscal
year
21
fiscal
year,
22
procurement
agreed
upon
procedures.
A?
U
p
audit
reports,
item,
3B,
Mauldin
and
Jenkins
procurement
and
audit
and
Analysis
item
3C,
the
it
steering
committee
quarterly
report.
K
C
C
Okay,
I
have
no
problem,
not
sending
it
to
the
board.
It's
gonna
be
a
long
meeting
as
it
is
so.
The
other
three
information
reports
or
four
I
think
are
important,
are
going
to
be
very
short
and
that'd
be
item
3D,
which
is
monthly
capital
projects.
Report
item
three
e,
which
is
the
answer
updates
item
three
F,
which
is
the
90
day,
enrollment
count
and
item
three
G's,
the
money
monthly
Financial
update,
and
then
we
have
the
two
motions
that
came
out
of
executive
session
on
the
real
estate
transaction
involving
Hershey
Elementary.
C
It
sounds
good,
the
next
time
and
date
for
the
next
meeting.
If
I'm
looking
at
my
calendar,
correct,
is
April
4th
at
2
pm.