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Committee reviews internal audit of 40 schools; two schools cited for student‑activity and booster‑club controls
Summary
An internal audit covering 40 schools and centers found most financial statements fairly stated but identified compliance and internal control weaknesses at two schools related to student activities and a football booster club; committee members pushed for expanded training and requested historical trend data on findings.
The Miami‑Dade County School Board’s Audit and Budget Advisory Committee on Feb. 4 reviewed an internal audit covering 40 schools and centers and discussed recurring weaknesses related to student activities and booster clubs.
The audit team reported that financial statements for all 40 schools were fairly stated. Two schools, however, were cited for noncompliance and inadequate internal controls in student activities and booster‑club fundraising, including commingling of booster and school funds at a football booster. The auditors noted changes in school leadership at several sites and included school and region responses in the report.
Why it matters: While the vast majority of schools showed no findings, committee members stressed that repeated deficiencies at individual schools — some spanning multiple audit cycles — require more than one‑time training. Members discussed expanding continuous education and improving training for people who actually handle cash, including club sponsors, student treasurers and activities directors.
What committee members asked for and decided - The committee directed staff to provide historical trend data showing the frequency of findings at individual school sites over the last six years. The motion to request that information passed unanimously. Staff agreed to return that analysis at a future ABAC meeting. - Several members urged that the district consider making the Money Does Matter program (district training on internal funds) a continuing education requirement; the superintendent and staff explained Money Does Matter is already incorporated into assistant‑principal and principal induction programs and monthly leadership meetings, and that activities directors and internal‑fund staff receive regular training.
Details from the audit - Scope: 40 schools and centers; 16 centers audited for two fiscal years (through June 30, 2024), 24 schools for one fiscal year (through June 30, 2024). - Findings: Two schools exhibited deficiencies in student activity cash handling and booster‑club accounting; one booster club (football) was dissolved and the school is moving to an online sales system for tickets. - Remediation: Staff reported increased training frequency, region‑level follow up and requirement that current treasurers and activity personnel complete Money Does Matter training.
Quotes - “I think that that needs to be corrected,” ABAC member Anthony Atala said of repeated deficiencies at one high school, noting fundraising dollars belong to students. - “We are continuously doing [training]…it is something that we do consistently,” Superintendent Alberto Carvalho said, describing induction and monthly principal/AP training that covers finance and internal funds.
Next steps: Staff will provide the requested six‑year trend analysis of audit findings at individual school sites and circulate the detailed audit report to the committee.
