Citizen oversight panel delivers annual report, urges clearer metrics for 1-mill spending

The Citizens Financial Oversight Committee presented its annual report to the School Board of Manatee County on Feb. 28, urging clearer performance measures for how the district spends proceeds from a 1-mill ad valorem tax increase approved under resolution 2017-11.

The committee said it oversees roughly 10.65% of millage funds and recommended the board clarify metrics used to judge whether the referendum is meeting its goals. "We would like to recommend that we change the word retain to a turnover rate," the committee's presenter said, arguing that measuring how many individual teachers return year to year would better track retention than the district's current seat-based approach.

Why it matters: Voters approved the millage to support teacher salaries and programmatic investments such as STEM and arts. The committee and several board members said the public needs clearer reporting and stronger audit support so taxpayers can assess whether the money is achieving the stated aims.

During the workshop the committee and board discussed several recurring concerns raised in the report: how the district tracks teacher turnover, whether some technology purchases and software licenses are being paid from referendum funds rather than the general fund or capital budgets, and the frequency the district uses charter buses for extracurricular and inter-school travel.

Committee members said the report relied on district-provided data and internal audit work; it did not independently verify all figures. The presenter told the board the committee had detailed line-item data for roughly $7.5 million of STEM-related millage spending but did not review some large instructional-staff payroll buckets.

Board and staff responses: District staff said referendum funds may legally pay for technology tied to programmatic (STEM/STEAM) activities and that other capital or general funds also pay for technology. "The referendum isn't the one that totally funds computer purchases. We use other funds, other capital funds to make technology purchases as well," a district staff member said during the discussion.

Superintendent-level staff and other board members described tradeoffs: returning more salary obligations to the general fund would free millage money for supplemental programs but would also require cuts elsewhere if overall funding is unchanged. Staff also noted logistical reasons charter buses are sometimes used, such as limited availability of yellow fleet buses and driver schedules.

Audit and next steps: Multiple board members and the committee recommended tighter audit coordination. The committee requested the board permit internal auditors to perform specific testing of millage allocations; board members said the district has arranged for outside auditors (RSM) to include referendum auditing in next year's engagement and suggested exploring a joint approach with the board's audit committee.

The board did not take formal action at the workshop. The CFOC report will be brought to the board for approval at the March 11 regular meeting, and staff indicated they will work with the committee on clearer guidance for schools about allowable uses and reporting metrics.

Ending: Committee members asked the board for direction on what data and outcomes the panel should monitor going forward and suggested recruiting more volunteers or coordinating with the audit committee so oversight can be more consistent and actionable.