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Board delays final action on internal funds audit after principal exception draws scrutiny
Summary
Board members expressed concern that an internal audit exception could harm a principal’s record and voted to table the audit report until April 15 so general counsel and the auditor can provide further clarification.
The School Board of Broward County on March 18 unanimously voted to table consideration of an internal funds audit report after board members and the audit committee raised questions about an exception recorded against a principal.
Doctor. Zeman, who spoke at length during the audit committee, said the audit item included a finding that the committee described as ambiguous and possibly unfair. "An exception on a permanent record of a teacher is a scar," he said on the board floor, urging further review before the finding is finalized. Board members said the questioned spending — roughly $10,000 according to discussion — had been approved by multiple district staff members and that the audit standard practice bulletin language was ambiguous.
Ms. Bautista, general counsel, told the board the agenda action for the day was to receive the internal funds audit report and that the board’s formal authority regarding specific edits or objections to an internal audit finding would require additional legal research. The board voted to table the item until April 15, directing staff and general counsel to work with the auditor to determine whether the finding should stand, be revised, or be removed.
The item arose from an internal funds audit for a school. Several board members, including Mrs. Bowman and Doctor. Zeman, stressed that the bulletin cited by the auditor used permissive language — "generally acceptable" or "should" — rather than mandatory prohibitions. Several board members said the principal had followed local business-support-center guidance and had approval upstream from the director and regional superintendent.
The board’s motion to table the audit report was made by Doctor. Zeman and seconded by Ms. Alhadeff. The motion passed unanimously. The board asked the auditor and general counsel to return with more information on the legal and personnel consequences of leaving the exception in the published audit record.
No disciplinary action or change to the principal's employment record was made at the meeting; the audit report remains under review pending the April 15 follow-up.
