School Board Audit and Budget Advisory Committee - Regular Meeting

Good afternoon. Welcome to the May 19, 2026 School Board Audit and Budget Advisory Committee meeting. We are going to start with introductions. We'll start to my left.

Good afternoon, Jose, Dr. Superintendent. Jose Bueno, Chief of Staff.

Jerry Donatas, member of Audit and Budget Committee.

Juan De Arce, member of the Audit and Budget Committee.

My name is Beverly Heller, and I'm representing Joe Gala, District 3.

Ursula Arner, member of the Audit and Budget Advisory Committee.

Hannah Hokemer, member of the ABAC Committee.

Julio Miranda, committee member.

Sharon Watson, committee member.

Anthony Atala, Vice Chair, ABAC.

Good afternoon. John Goodman, Chief Auditor. It's good to see everyone.

I WANT TO GIVE A SPECIAL THANK YOU TO OUR BOARD CHAIR, THANK YOU FOR AGAIN BEING A SUPPORTER OF OUR COMMITTEE. THANK YOU, MADAM CHAIR. MR. HUNTER JOHNSON IS RUNNING A FEW MINUTES BEHIND, SO HE'LL INTRODUCE HIMSELF I'M SURE WHEN HE ARRIVES. We're gonna move to agenda item number two, approval of the agenda of the May 19th, 2026. Mr. Hunter-Johnson, as our chair, would like for this day is to approve the agendas before our meeting. So do I have a motion to approve today's agenda? So moved. Do I have a second? All those in favor respond with aye. Aye. Any opposed? Motion passes.

Through the chair, let me just add in that at some point we wanted to add either in new business or somewhere in the agenda, the school board and the chair of the school board would like some input on the process of selection of the new superintendent. So that will be incorporated into this agenda at some point.

So we could make maybe a friendly amendment to the agenda, new business, an address by our school board chair to address the audit committee with respect to the selection of a new superintendent. Anybody? I accept the amendment. Okay. Anybody opposed? Okay. So we'll add that as part of new business. uh... will move to item number three approval of the minutes of the school board audit and budget advisory committee meeting of april seventh twenty twenty six do i hear a motion any second all those in favor respond with aye any opposed motion passes

on to the audit reports item number four presentation of the miami-dade county public schools general obligation bond end of program audit issued by plant and moran pllc mr goodman this was proffered by board chair rojas and approved unanimously uh... subsequently it was amended uh... by an item proffered by board chair i mean uh... board member alonzo uh... to increase the scope also approved unanimously uh so i would through the chair i'd like to introduce the team from plant moran and they're going to do a short uh powerpoint presentation and then uh we'll address any questions the team is led by mr matt boden uh partner and uh it's a it's it's a very it's a very good team uh so with that i'll i'll turn it over to through the chair to matt

Thank you, Mr. Goodman. Good afternoon, everybody. Thank you for giving us the opportunity to present the results of our general obligation bond and a program audit. Before I take us through the agenda, I would like to acknowledge that this was a very clean audit. The outcome I think is something that the district should be very happy with and would very much like to thank the district administration personnel, administration and personnel for all of their support throughout the audit process. So for today, we're gonna take you through the overall program background and scope. We're gonna discuss the key themes and overall conclusion of the audit, summary of the results, the identified finding and related recommendation, as well as closing comments and next steps. We will be intentionally brief for our presentation, but please feel free, if you would like to ask us questions throughout, we're happy to field those as we go. We'll also be prepared to answer questions at the end as well. So with that, I'm going to hand it over to Brian to take us through program background and scope.

Thank you. So as Mr. Goodman mentioned, this was the end of program audit for the general obligation bond. It was a $1.2 billion voter-approved program focused around capital improvements. It was centered around construction, modernization, technology, capacity expansion. The scope period here was the second half of this bond program. So this was from July 1st through 2018 through December 31st, 2014. There was a previous audit over the initial first half of the bond program. This audit covered 12 specific scope objectives that were directed by the board. And it really focused on transparency, accountability, stewardship. So as Mr. Bowden mentioned, this was a relatively clean audit. So program execution remains aligned with voter intent. Governance oversight structures were generally effective. We did identify a few opportunities to strengthen consistency in documentation. Something that it is common to see over a very long bond program is tools, technology, documentation changes. But one of our recommendations throughout was let's try and maintain consistency to the best we can from a control perspective. Again, there was nothing that was in any aspect material in nature that was egregious or finding, but just one of our recommendations is to continue the consistency of documentation. So I'll hand over to Ms. Nance here to go through some of your results.

Thank you, Brian. So overall, as Brian mentioned, there were 12 audit objectives that we tested throughout the second half of the GOB program. 10 of the 12 audit objectives resulted in no findings, and of the two audit objectives that did result in a finding, they were very similar in scope, and it was the same finding for both of them, ultimately resulting in just one finding for our audit. We noted no issues with budget management, project delivery, student capacity, technology equity, and overall we noted and concluded that there was a strong economic and community impact through local vendor participation, which was one of the main goals of the GOB program. So on this slide here, I have included the results by scope item. So this includes all 12 audit items, and the two items resulting in findings were related to the verification of total amount paid of GOB funds for construction and vendor suppliers. And I'll go into that finding here. So finding number one, which is the only finding, was noncompliance with purchase order requirements. Per board policy, purchase orders must be issued prior to the invoice and purchases through a vendor. So we had identified a very limited number of cases in our sample selection in which the purchase order had been issued after the invoice dated. Through inquiries with management, through our inspection, we did not find risk of mismanagement or misuse of funds. Rather, it's just a risk of inconsistent enforcement of procurement requirements. So our recommendation was to clarify with the Office of Facility and Capital and their procedural documents to make sure that it's clearly aligned with board policy that purchase orders are issued prior to the invoice date. And if there is an instance that needs to justify the existence of a purchase order after an invoice is received that it goes through the proper channels and approval levels. Overall management is in alignment with this recommendation and they are working through updating their procedural documentation to issue blanket purchase orders which is a best practice that we do recommend and it will capture all of these instances and if there was an emergency or if there were any types of funds where the invoice is difficult to predict in order to issue a purchase order, that there's already been approval for these funds. Closing items.

So, as you mentioned, overall conclusion of the GOB program was that it was operating effectively. We had one targeted recommendation, but really just recommend continued oversight that supports transparency and public accountability. Again, common theme, generally good, clean audit. Want to recognize the district, their staff. There was a lot of documentation that was required to get through this. The district and the staff really stepped up to get us the documentation, helped us get through this audit in an efficient manner.

so with that i'll open up for any questions thank you very much any questions maybe i'm not following something right but this is the end of program audit report correct so just in the last week it was announced that a new building is going to three-story building is going to be built for coconut grove elementary that money is not coming from the gob

I'll start with that through the chair. So the funds are substantially completed. So we did the audit. There are some funds left. And I'll ask the administration to weigh in on this a little bit more. But it's predominantly... substantially completed so that's why we did the the the end of the program audit now so but any further any further detail I don't know if staff wants to weigh in on One other thing is there were bond premiums. Some of the bonds were issued at a premium, and there was also interest earned. So we actually had more money than the initial $1.2 billion. So it might have been close to $1.4 billion. But the short answer is it's substantially complete, and that's why we did the audit now. And with that, through the chair, I'll turn it over to Mr. Perez for any further clarification.

Thank you. Thank you, Mr. Goodman. Good afternoon. Good afternoon, committee members. So straight to the question, yes, there are a handful of GOB projects that remain that are still under their implementation phase, and that should be completed. by the end of 26 and they're projected right now, we would have two projects remaining by mid-2027 that would be completed.

Thank you.

Any other questions?

I just have one question with respect to the documentation. And first of all, I want to congratulate the district for really doing a great job with this and for really completing the objectives of the GOB. But Mr. Goodman, for purposes of documentation, I heard a lot about that during this presentation and I just wrote it down. I know that we're doing a documentation type audit during the next fiscal year. Are there things that we could take from this to assist with your audit?

possibly and yeah we are going to be doing in the upcoming year while we're carrying over an audit of records retention management uh and yes there could be some overlap in what some of the findings or some of the observations were here uh with the audit that we're going to do a more a larger scale audit of the records retention are we uh are we doing that in an efficient and effective way Retaining and storing records.

Thank you. If there aren't any other questions. Ms. Hockheimer.

Thank you. This is for the assembled group, because I'm not sure who will be able to clarify this, whether it's staff or the auditors. In the report under finding one, it says management indicated that the nature of certain expenditures, such as legal services, did not necessitate a purchase order for receipt and payment. However, no purchasing or accounts payable policies were provided that explicitly define or document these exemptions. And when I read management's response to that finding, I don't see any direct response to the issue of whether or not these policies, purchasing and accounts payable policies, were not provided because they don't exist or simply because they weren't provided for some reason.

Through the Chair, Could we have staff, I don't know, Mr. Perez, Mr. Steiger, explain what happened and what we're going to do going forward?

So yes, through the chair. So in that example, so our legal attorneys outside counsel did work. And then they would submit to us their invoice. And then we would then do the PO and then pay them for that. That is a PO after the fact, right? So now we're going to be having blanket purchase orders that will address that matter. There will be an upfront PO for legal services. As it relates to your question, we did check board policy regarding those types of situations. And we're considering maybe revising some of that. But the solution of the blanket PO might address the situation altogether.

Thank you. But that means that some policy regarding these sorts of legal fees exists and needs to be updated, is that correct?

Yes, I believe that there is policy related to that. We're looking to see if we should revise that or would the blanket PO cover the situation in that fact we would be outside of that exemption.

Right, I'm less interested in the actual situation than I am with the policy. This district has hundreds of millions of dollars of ongoing construction capital improvements. if we don't have a policy that's clear. I simply want to know that so that I can suggest that the committee make a recommendation to the board that they review those policies and make sure that whether or not the PO situation solves the individual concern on an individual project, it's clear going forward for purposes of policy and auditing that that type of solution is agreeable to the board. and acceptable to the audit committee.

Through the chair, good afternoon. So school board policy 6320 purchasing does allow for an exemption for legal services. It does have language that also references unauthorized purchases which are purchases that are made after the fact and the process for using it and that the solution for not having an unauthorized purchase where asking an attorney to proceed is to do a blanket purchase order where you know that there is an agreement with an attorney's office and that you establish a blanket PO almost like holding for an encumbering as a retainer and then they invoice against it and we close it at the end. So it is in policy 6320.

Through the chair. So I would like to put on the next agenda a more like a more detailed follow up on where we are with that as far as you know what member hoekamer was asking about so i would like to put that on you know to follow up to get a little bit more detail on where we are uh in a few months from now you want to make that as a motion so we get added to our next um all right uh all those in favor say aye aye anything opposed

Okay, so that motion passes. Mr. Goodman, do we have a, can we discuss a date now? Would it be our next ABAC or the two ABAC meetings from now, you would think?

So we have a date in place. The next ABAC meeting is July 28th.

Does that give you enough time, is my point, or?

Let me ask, let me defer to maybe Mr. Steiger and Mr. Perez. Can we provide more explanation or more detail? I think we can do it by July 28th. It doesn't have to be 100% complete, but just like where we are and what we're going to do, I think probably we can. I mean, through the chair, given that the policy doesn't need to be updated, I'm unclear what the update would be. The policy may need to be updated, or you can go through, you can do a blanket PO. Those were the options. But the policy may need to be updated, so that's a possibility. yeah I would like I think the committee should have more a little bit more detail on that so as to whether it's in July 28th or the September board meeting the September a back meeting you know maybe make it the September meeting okay okay

Well, first I want to say thank you for running the meeting in my absence, Mr. Vice Chair. I apologize. We are on agenda item five. Oh, we are on four.

We have to vote on four.

Well, then you keep the gavel and then just hand it back next agenda item.

Any other questions on item four? Do we have a motion on agenda item number four? Second? Second. All those in favor respond with aye. Any opposed? Motion passes. On to you, Mr. Goodman.

Now I can move on to agenda item number five. Thank you, folks. Internal Audit Report, Selected Schools and Centers. Mr. Goodman.

Ms. Tamara Wayne, Assistant Chief Auditor, CPA, will make the presentation. Good afternoon, Ms. Wayne.

Good afternoon, through the chair. Our office is presenting the May school audit report, which includes the audit results of 50 schools and centers. And for all 50 schools and centers reported, the audit scope was one fiscal year ending June 30, 2025. And at two of these schools, there was a change of principal administrators since the prior audit. Audit results were satisfactory, and the financial statements were fairly stated for all of the schools in this report. There are no audit findings to report, and our Office of District Administration is available to answer any questions related to this report.

Thank you, any questions? This is an action item. If we can have a motion. So moved. Wait, wait, Mr. Norwood.

Well, I just wanted to make a comment. It's a great audit report, that's it. Thank you, Mr. Superintendent and your staff and administration.

Any other comments? I'll entertain a motion.

So moved.

Then we'll probably move to second it. All those in favor respond by the sound of aye. Thank you very much. Line item six, or agenda item six, review of fiscal year 2024-2025 audited financial statements for the remaining 26 of the 160 charter schools in operation at year end, and audited financial statements for the community-based organizations with various fiscal year ending in 2025. Mr. Goodman.

Mr. Michael Hernandez, CPA, Executive Audit Director, will make the presentation. Good afternoon, Mr. Hernandez.

Through the chair, good afternoon. We are presenting 26, the final 26 of the 160 charter schools audited financial statements for the fiscal year end of June 30th, 2025, and the audited financial statements for 1CBO with a fiscal year end of December 31st, 2025. There were no significant fiscal issues at 56 of these 60 charter schools. The four schools that are identified on the second page had a deficit net position during the audit year. I, along with district and charter school management, would be happy to answer any questions that the committee may have on these schools' audited financial statements.

Any questions?

Go ahead. Through the chair. Mr. Hernandez, I did realize that pretty much every single school has had a deficit net position now for at least the last two years. Some increased, some decreased. I have two questions. My first question is, is there a way that the district can be alerted to this um before this you know so that we or maybe something in the interim that they're reporting to us to make sure that their net their deficit net position is improving and not

getting worse through the chair i'll i'll start with this response but we also have a team here from charter school compliance and support that may also be able to answer this the department upstairs they do receive unaudited information during the year it is unaudited but they do have information that may lead the district to understand that there may be a deficit in that position that is going to be expected or coming up down the road when their external CPA firms come out and do the official audited financial statements for the end of the fiscal year. Is there somebody?

Good afternoon, through the chair, Tiffany, Pauline. So let me just first clarify. So what you're seeing today is the audited results from the year prior. So they're currently in the current school year. So there is a process where they are being monitored since that last report. So there have been conversations. There will continue to be conversations. There is one school on the list in particular that is a concerning of us, though the statute does not allow us to ask for a corrective action plan. We will definitely monitor. We have tools in which we communicate. It's an online compliance system where we would communicate our concerns. Again, we will have that one specific charter school of concern. We will be planning to have another. meeting with them because the enrollment does not look like it's going to improve. So they will kind of be tiered at a higher level than the others. But since they're not in a deteriorating financial condition or financial emergency, there is no documentation requirement that we may impose. If that answers your question, sir.

Yes, it does. And that led to my second question that I had written down. Is there anything, through the chair, can the district assist, and I know that we have certain rules and regs that we can and can't do with charter schools, but I am concerned with a couple of the schools that their DNP went from high to higher from one year to the next. Is there anything that the district can do in the meantime to make sure that their net position is improving and most importantly that not affecting the curriculum or education of the children in these schools, these charter schools?

Yeah, through the chair, just to reiterate my, I guess, earlier conversation, we would normally, if it was in a deteriorating or financial emergency position, have a stronger position to stand on and really provide more detailed guidance at this point because they've not met that threshold. We normally just have conversations should they need assistance in understanding where the deficiencies are. All of them have independent auditors. We are open to working with the management companies to have conversations about best practices, but that's to the extent that we have gone in the past.

Through the chair. Is there anybody here from any of those management companies that could address this? I'm just concerned that this is going to get, it's getting worse over time.

Bridge Prep is here. Mr. Hernandez, I'm not sure who else you've invited.

Yeah, I believe there's representatives from each of the charter schools.

I mean, I don't know if the chair, if we could have an explanation as to...

steps that are being implemented for this next year to make sure that they're not in a worse uh net position it'd probably be better if we can just identify specifically the schools through the chair you may want to hear from um bridge prep first that was the one that was of concern to me because of the enrollment issue that compounds the situation that sounds like a wonderful idea uh bridge prep

So I guess we have two Bridge Prep schools. We have the Doral and then we have the Miami Gardens. So I guess I'll answer the questions.

Yes, through the chair. I read this and I thought that the Bridge Prep Miami Gardens Charter Schools probably the one of concern without you saying it, but the other, the Bridge Prep Miami-Dade Charter School, still in the negative, hopefully improving. I don't know if you could address them both if you'd like, but particularly I think the Miami Gardens Charter is probably of more concern.

Right, because the Doral did increase, I mean, improve their net position. They did increase enrollment by 200 students from one year over year. Right now, they increased at 78 students. We're projecting to be at $500,000 combined, because now two split schools. They both also are bond schools, so we do have bondholder covenants that we have to meet. So we are tracking them on a monthly basis. So I think Doral definitely are gonna be improved. Miami Gardens, we are projected to be at least $75,000 positive at the year end. Yes, the enrollment is an issue. We are not, so one of the things that we do is we manage expenses every month. We have a purchase order process, so nothing gets approved without management getting management approval. Any vacancies, we are not filling those right now. So those are some of the strategies that we're doing.

Thank you. Through the Chair, do we have somebody from Academy or Charter? I think that's the other school that was in there.

Mr. Chair, if you don't mind, I think the person who just went in needs to state her name.

Yeah, that's a good point. I'm sorry, can you please state your name for the record?

Absolutely, so I'm Anna Sorenson, VP of Finance.

Good afternoon, I'm Steve Gardner with the Academy of Chartered Schools.

Olivia Bernal, Chief Operating Officer for Academy Charter Schools.

To address the deficiency in that particular audit year, we had a refinancing of a bond in that particular instance that created some unusual expenses in that particular year. But since then, the school has a positive net position as of April, about $344,000. So I think we are trending to end the school year on a positive net position.

Our enrollment as well is increasing. The particular campus that we were talking about is roughly about 640 students. Next year it's projected at 725. We also obtained the CMO CSP grant that allowed the schools $14 million. So I know that a lot of those funds are going to be used to cover some of those projects and things that we have for the schools, in particular this one as well. for the growth and expansion this year. We had seven new portables added to this particular site, which allowed for another 125 students so that the capacity of the school, we had the enrollment, but we didn't have the space. So that allowed us also through this refinance to be able to add additional space for student enrollment. And we're pleased to say that right now we are projected to supersede that 725 student enrollment.

Thank you. Thank you. Any other questions? This is an action item. I'll entertain a motion.

Move. Is there a second?

Been properly moved to second it. All those in favor respond by a sound aye. Motion carries. I think this moves us on to seven. Other reports, request for district administration's corrective actions, status of audit recommendations involving the internal audit report, district's payroll processes and opportunities for further automation and increased efficiency. This is an informational item, Mr. Goodman. Yes.

This is a status report on a payroll audit we did in 2023. I'm going to ask my staff, Ms. Ali Arcees, to start with a brief overview. Good afternoon, Ms. Arcis.

Good afternoon. Good afternoon, everyone. Through the chair, our office is presenting a status update on the May 2023 internal audit of the district payroll processes and opportunities for future automation and increased efficiencies. The report identified seven findings and 15 recommendations. Our office requested a status update in March of 2026. Management addressed all findings in the updated response provided. Looking ahead, the 2026-2027 audit proposed audit plan, the Office of Management Compliance will perform a follow-up review of stated corrective actions. The administration is here today and they're prepared to answer any questions you may have.

Any questions? I'm going through the management response, which is quite complete, but there's no timeline attached to it.

Are there delivery dates on any of these phased corrections?

Through the chair, we do not have an exact delivery date at this point in time. We are still going through ITS to assist with the actual development of the app. So the app is in development and we're taking it day by day in the sense of making sure that the app is working correctly.

Help me understand. So what management is saying is that of these findings, you are creating an app which will resolve all of these findings, and you don't have a timeline on the app development and delivery?

Through the chair, my apologies. The payroll is currently on an app right now. And the things in question wanting for the app to have, that's what's in development as we speak right now. And I would have to have Mr. George Fernandez speak as to the exact date, but I can tell you that we're still trying to develop those items. But I'll let him give you better detail. Okay, thank you.

Good afternoon through the chair.

So the app has been developed.

Can you introduce yourself first? Oh, hi. George Fernandez, Chief Information Officer. So the application is currently in development. We are in initial testing of the first phase of the release. We got back some bugs that we fixed. We're waiting for Apple and Google to approve the app so we can release it for further testing. The first phase of the app will bring the features of allowing employees to select whether they're here for the entire day, half a day. and it adds functionality on the back end for what we call time specialists. They'll be able to go in, change people's leave, update people's records, which they can't do today. Phase two of the app will introduce leave requests, so now employees through the app will be able to request a leave for vacation, personal time. They will have an approval process that will flow through their workflows to allow for the approval. Everything will be captured digitally. There will be no more paper. The next release of the app will bring reporting functionality that the schools and departments can use to pull reports from the system that shows absences, times when employees signed in, signed out. The next release after that will bring the ability for hourly employees to sign in through the app, as well as overtime approval requests through the app. The final release of the app will allow for the app to push all the information to SAP, which is our payroll system of record. So then once it gets fed, everything will be processed through SAP. Employees will be paid. The next phase, the first phase we're on now, we're hoping to launch it in about two weeks. to extended testing. So we've tested with a small population of employees. Now we're going to expand the test to include school site personnel. After that, we're looking to release every three months. So once the app goes out with one release. Three months from there, we plan to release another feature. What's held us up at this point is really going through the App Store with Apple. Apple has been very stringent with how we're building the app and allowing us to make it available for public consumption. And that's what's really held us back. But the app is in development. We're hoping by sometime... NEXT YEAR, TOWARDS THE END OF THE CALENDAR YEAR, THE APP SHOULD BE FULLY COMPLETED AND RELEASED FOR EVERYONE TO USE UNLESS WE RUN INTO ISSUES ALONG THE WAY AND REQUIREMENTS CHANGE.

THANK YOU VERY MUCH. YOU'RE WELCOME.

MR. AYALA. I THINK MR. FERNANDEZ MIGHT BE FOR YOU ANYWAY. THROUGH THE CHAIR. I believe when this came to this committee back in 2023, we were concerned, and I think this is what Ms. Hockhammer's point is, we were concerned with all the paper. Does it mean that still to date some or a good number of our staff are still using the paper sign in, sign out?

Through the chair, no. Today, all employees have to sign in through the app. So there is a mobile version or a web version. So when they get to their work site, they either sign in on their phone or they can sign in through the web.

Okay.

All right. So there's no, through the chair, there's no more need for the issues that we were having with paper documentation of signing in and signing out? for payroll purposes. Is that fair?

So, through the chair, correct. So today, the old sign-in roster that employees used to use to sign in, they're not being used, only for hourly employees. Right now, they're the only ones that are using the paper sign-in. Because the app doesn't allow for hourly employees yet, so they have to have a way to capture their time. The full-time employees no longer use paper.

Through the chair. And there is, right now, we don't have a... time and place when that's going to be in effect so that all of our staff is on.

The hourly employees will be part of phase four. That's when we will bring the ability to the app for hourly employees to sign in through the app.

Yeah, thank you. Through the chair, I do agree with Ms. Hockhammer. We probably should be looking at dates or deadlines. I mean, I don't know if Mr. Goodman, if we should bring this back up also. in the future to see if there's a development on this.

Through the chair, we're going to do an actual follow-up review of this. And we'll probably start that in like six months. So we'll look into all of this and where they are. So we will be bringing it back in that form in the next audit plan, in the next fiscal year. So this is a status report. that we got this year, but we're going to do an actual more thorough follow-up in about six months or so.

Don't we meet in October? September?

Yes.

All right. And then we meet again in December?

December, yes.

Can we just plan to – because I'd like to actually get a follow-up on that before this year ends. Even though the fiscal year kicks in in September, I get that, or August, I get that. I'd like to probably put something on the calendar before this calendar year ends.

Okay. When would the committee like for that specific follow-up to be?

Through the Chair, I would propose that for the December ABAC meeting that we have a status update as to if Google and Apple have already accepted the application so that you know, so that we have kind of benchmarks in place for phase one to be able to be rolled out in the subsequent phases?

Through the chair. Google and Apple have accepted the app. The challenge is that as part of the initial testing, the bugs that we had to fix are now waiting for reapproval from Apple. Because the biggest change is that the new version of the app is going to be native to the phones. So there will no longer be like a web interface. It'll be an iOS or Android app. So the app itself does not have a way for employees to create an account, for a person to create an account. And for Apple, that's a no-no. Apple wants you to sign in and them to do it. So that's why it's taking longer than anticipated. But the app is available for employees to use today.

Through the chair. And Mr. Fernandez, thank you for the explanation. And I know that there are a thousand different hurdles that could come up and can happen. I think that the point that some of us are trying to make in our chair as well is that this has been going on now for about three years. This is a 2023 audit report that we got, I think, in 24. But either way... I think that it's just to have benchmarks in place so that we know phase one is rolling out or we're on the way to phase two or what have you. So I would suggest we're six months away from our December meeting of having a status update in December as to what phase we're at, what's the next step, what's the impediments to roll this out so that phase four isn't three years away, it's closer in time. That's my point.

Okay.

Right, I think the idea and the hope is maybe if we get through phase three in time for the start of next school year, we're further along and that's a great report and I think everybody here would smile.

No, this is informational.

Through the chair, I don't think we need a motion for that, but I've noted that it's the will of the committee to put a follow-up on the December ABAC meeting.

Now, just for the record, you're welcome to make a motion. Is there a second? Second. There you go. It's been probably moved to second. All those in favor respond by a sound of aye. Now you're directed.

Through the chair. Yeah, it's not the first time I've been directed by the audit committee.

The fact that you have a sense of humor, Mr. Chief Auditor, is why you're so good at your job. That's why we love you. That was informational. Moving on to agenda item eight, OIG report, revised report of investigation, fraudulent vendor documentation, reference number IG220007-SI. Mr. Moore?

Yes, good afternoon. Through the chair, my name is Archie Moore. I'm with the Office of the Inspector General. Today I'm here to present a case that we investigated for fraudulent vendor documentation, which is an investigation that began predicated on a complaint we received from the chief procurement officer and facility operations maintenance department involving a former vendor and contractor, Expert Elevator Services, Inc., who had submitted work performance forms to the facility operations maintenance department that included fraudulent signatures, names, and employee numbers of current and former school employees. Based on an extensive investigation, we were able to substantiate the allegations against this contractor, and as a result, we made two recommendations to the district. One was to have this vendor debarred from conducting business with MDCPS, and the second recommendation was for the Facility Operations and Maintenance Department to develop a system for compliance checks to confirm on a regular basis that maintenance work has been performed and completed satisfactorily by contracted vendors. The district's response to our recommendations, they requested that we appear before the CDRC with a recommendation for disbarment for the maximum period of 36 months against this contractor. And the second recommendation, the district is now in a stage of a preliminary, putting together a fully integrated computerized maintenance management system and automated invoice processing software to currently monitor invoices that are being utilized. If you have any further questions, I'm more than happy to answer your questions regarding this particular case. Thank you.

Actually, I do. I just note that this is a revised report, so I just, for the record, if you can tell us what the revision or change is.

I think the revision was, there was a response from one of the attorneys that was left out of the original report we released, so we ended up including that response in the revised report. Okay.

Any other questions?

Yeah, I have a question. Mr. Norwood? Yes, sir. Mr., I guess, Assistant Inspector General?

I'm a special agent. I'm here in place of Mr. Gonzalez, who couldn't make it here, who's our supervisor.

Yes, sir. I'm looking at the report, and I just want to be clear. The response on page 17 of the report, where it speaks to the responses to the draft report, is that saying that the, I don't know if it's proper to say accused or just say the vendor, the vendor is not responding to these responses? There's no response from them to this report? Am I reading something wrong?

The attorney for the vendor, the owner of the company, denied that they had any knowledge that was going on. The technicians who we believed were the ones that possibly forged the documents in question, those technicians refused to give statements on the advice of their counsel. But the owner did give a statement, but he denied any knowledge that this was going on. Got it.

And then when this was, what is the, what is the, when this, I've seen a report that this was referred to the State Attorney, what's the bar that the State Attorney would look into something if the Inspector General is documenting in a full report that there is fraudulent behavior relating to really the public safety of elevators that are used by, I'm assuming, faculty, students, and what is the bar that must be reached in order for the State Attorney to even investigate?

Through the Chair, we have our Deputy General Counsel for the Inspector General's Office. I'll have her address that.

Thank you so much. My name is Kiara Hendreth. And just to respond to your question, when we investigate a matter where we feel that there are criminal implications, we take it to the state. They are looking at whether or not they can successfully prosecute beyond a reasonable doubt. And so upon their review, if they make a determination that they will decline prosecution, that doesn't stop our investigation. We always conclude it and report on the matter for those safety reasons. However, we don't question the legal veracity of what they want to do in order to proceed with prosecuting a case. They have that authority and autonomy.

Thank you very much. Any other questions? Mr. Ayala.

Thank you. Through the chair, Ms. Milford, I think this question is more for a procurement type question. I know that our speakers talked about a debarment of this vendor. Are they still a vendor of the district or are they cut off?

So through the chair, Mr. Atala, we went through an initial, through a separate matter, but that was also related to performance and we suspended this particular vendor. So they went through a suspension period and we'll be taking them to our next contractor disciplinary review committee to debar them for an additional 36 months. And that is the maximum timeframe. So they were suspended.

Okay. follow up through the chair do we have a number of what the district has paid this vendor for the work that was part of the OIG's report I can get you that information as a follow-up I don't have it off the top of my head okay and I guess one and my last question is there a way that we can recover, is there an avenue that we could recover for anything that we have paid to this, whether it's through the court system or what have you, because it seems to me that we've paid this vendor for work that was either not performed or not substantially performed.

So through the Chairman Satala, at the Contract and Disciplinary Review Committee's meeting where we discussed the suspension based on a performance, one of the things that came up from many of the committee members was related to whether we would pursue any type of litigation, if there was any type of monies owed to the district that we could consider. And so one of the conversations that came up is that we would work with the Office of the General Counsel to determine if there is the ability to try to recover any funds, we were waiting on the IG's final report.

Thank you. I hate to do this through the chair, but it's also something that we probably need to follow up on if a vendor is owing us money.

Through the chair, if I could elaborate on your question. Absolutely. I can probably answer that. The fraudulent documents that this vendor submitted for payment were not paid. They did not receive any payment for the fraudulent documents that they submitted. Now, they defaulted on the contract in May of 2022, and they left over $136,000 in unfinished elevator repairs. And I believe the district calculated money that was owed to them on other work that they had submitted So I believe it was 136,000 in unfinished repairs. They were owed like a hundred and something thousand dollars. So they still owe the district like $24,000 if you balance that out based on what they left unfinished compared to what they were owed.

So through the chair, Mr. Tala, to piggyback off of Mr. Moore's point, that the way that the contract is written, there is a clause that if we have to then secure services from another provider, that the vendor that is unable to perform for those services will then have to provide us with the payment for what we would have had to pay by going to another contractor. So we did, that is what he's referring to.

One last question to the chair. Has there been any investigation with any licensing like DBPR? I did see that this vendor is licensed under the DBPR. Has there been any type of work together with an agency like theirs for licensing for performing work that wasn't completed or billing us for work that wasn't completed?

So through the chair at the direction of our office at a general counsel, we were instructed to wait until the allegations were found substantiated. So now we have them. Yeah, because initially I submitted the complaint based on an allegation. So once the IG has now determined that it's founded, then we would have to then determine through with the legal team how we can submit the documentation.

And through the chair, and that comes now after you meet with the committee that you have to meet with? Correct, yes. Okay, thank you. And just to conclude, Ms. Mumford, thank you for your diligent work here. I saw your name sprinkled throughout this report, so I appreciate what you've done here.

Thank you, yes.

To the chair. Thank you, Archie. Question is, so the letter dated February 27th, 2026. I see towards the end, the attorney mentions that the school system failed to pay expert for the job, for the work they have performed, but it's not mentioned. So that is part of what Ms. Munford just described as the money that's outstanding?

Through the chair, that's correct.

Okay, perfect. Sounds great. Thank you so much.

Any other questions?

One last question. I'm not asking to disclose, I'm just curious, how were we made, was it an anonymous complaint? How were we made aware that this was happening?

Well, no, we reconciled the invoices that are received, and so our facilities management team, which they noticed that there were some discrepancies in some of the signatures, and they noticed some differences in the documentation. They forwarded it over to procurement. We confirmed that we felt like there were some discrepancies as well, and then that's when we started asking for documentation, and then we submitted.

Well, thank you to the facilities people for discovering this.

Through the chair. I would just add, Mr. Chair, that we also include this as a follow-up, if not December, the one after that, to just see where we stand if there's any kind of recovery or what the outcome of Ms. Mumford's findings are after, because this is pretty concerning for the safety and security of our community. staff and students.

I don't disagree at all, Mr. Tala. And I'll actually do one better. Can I have any motion to stick this one back on the... You know, you two are a dynamic duo down there. I'm loving this. Right. That's the fun side. It's been probably moved to seconded. All those in favor respond by saying aye. For which meeting? Why don't we stick them on the same one?

December.

Same one? Same one? Same one? December.

Yeah. Robert's Rules of Order through the chair never been more disregarded. But go ahead. I just wanted to clarify. So Miss Montford and her team were actually they alerted the the inspector general that there were issues here. So I just wanted to Give her some credit for that, because she's the one that her and her team alerted the IG.

More than some credit, when I read her name first, I said, oh, I know how this is going to turn out. So very good work. Thank you very much. We have the right people protecting the district. So I guess we'll see you again in December.

Thank you.

Thank you very, very much. Thank you. John, it's your time to shine. Agenda item nine, OMCA fiscal year 2026-2027 proposed audit plan.

This is our proposed audit plan that we present to you in May, and then we contemplate it, we listen to you, we talk a little bit more about it, and then we'll come back in July and present you with a final audit plan. Due to budget issues, this upcoming year, we're going to have four fewer positions in my office, which is reasonable. But through mostly retirements, by the way. But we're committed to continue providing you with effective value-added auditing function, okay? So we put a lot of thought into how we're going to go forward with this, and I'm very confident that we're going to continue to provide effective value-added auditing for you. I'll address any questions that you may have on the plan. There is one audit that... do want to do and we're gonna I want to do a maintenance or an audit of the maintenance function and I see mr. Niccolo too by the way he just came in I don't know but that's been on our potential future audits for about three or four years and I feel it that's a very big operation And I feel that we should do some auditing of that. So that's going to be on the plan this year. The other thing is I would like to add in the future potential audit. audits, a lease, there's a number of properties, schools that are either being combined or there's some rightsizing being done. But part of that is we're taking properties and leasing them out, underutilized properties and leasing them out. And there's been some interest from the board on, pardon me, on how that works and where the money goes when we lease that out. Does it stay at the particular school or at a particular school site if they're leasing part of the facility out, or does it go to the general fund? So I want to put that on the final audit plan, not for this year, but for future potential. So it could be next year. I want to add an audit for that.

Just so I understand, and I just want to clarify the last part. So because right-sizing will leave us with underused facilities... there is a contemplation of leasing those underused facilities to other people, and there is at least some murkiness about whether or not those monies come back to the district, I guess for the general fund, or do they stay at the school site for the benefit of the school, and you want to audit what part of that

In general, I don't know exactly what the scope and the details of that audit would be yet. I think there should be some – there could be some potentially coverage. We could potentially do an audit of that. So I wanted to put it on the radar for you in the – not for this fiscal year coming up, but for the following one potentially.

I understand the administration wanted to have some input on that.

Through the chair, I just want to make clear there's no murkiness as to where these funds are being deposited into. There may be questions as to perhaps some of the funds can be transferred over to a school site and or for the development of a school. But I want to make sure that I put it clear on the record that there is no murkiness as to how the money's come to the district, where they're deposited into, into the general fund. And then if they're redistributed from that point on, then it is according to what the board directs us to do and or if the board gave direction to the superintendent to do so. So if the audit is going to be performed on that, that's perfectly fine. but I just wanted to make sure that the monies are deposited into our general funds, and then from that point on, we distribute to whatever other fund is deemed appropriate at that point in time.

I just think that It sounded like to me that Mr. Goodman was referring to the benefit of those funds.

Does that benefit stay at the school site or go into the- There's a number, through the chair, there's a number of potential issues or risks associated. I don't know, I don't have all the details yet. Right. But I just wanted to put it out there on your radar, and for the administrations, they know that this could be coming up. You know, not this year, but the following year.

And through the chair, the framework in which we have our strategic plan, it delineates all of that within our district, within our strategic plan that our board approves and has approved.

Okay. Is there any other highlights, Mr. Goodman, before I open it up to the body?

That would be it for now, and then I'll answer any questions you may have. Do we have any questions? Yes, Ms. Hockmeyer.

Mr. Goodman, I see it says here that the school environmental safety incident reporting and the AI audits are both in progress, and they may be ready for presentation on July 28th. If they're not, does that mean that they'll drag further into the next school year? And if so, how far into it?

We started through the chair. We started the audit. It's gonna be a very, it's a very limited scope audit. And if not July, then I would hope to have it by September.

Okay, thank you.

Any other questions?

Hearing none, this is informational. John, wonderful work as usual and always. And I guess we'll get a follow-up as a final report in September, a final audit plan. In July. In July. Yeah. That's even better. Number 10, chief auditor's self-assessment. Again, it's the John show.

My contract requires me to provide a self-assessment to the school board, which I did. And I copied the audit committee. And I'm just including it here again. So I'll address any questions you might have on this. Mr. Taylor?

Just one question to the chair. First of all, Mr. Goodman, thank you for your incredibly hard work. We appreciate that. And you mentioned this during your last presentation 30 seconds ago about the two additional staff are leaving or retiring, and you might have a total of four positions that will remain unfilled. Are they remaining unfilled through the fiscal year, or are we advertising for them, or is your office going to continue doing the work that it's doing with four less staff members?

They'll remain unfilled for the upcoming fiscal year for a one-year period. And then we're not going to advertise for other positions. We are making some other tweaks in the office. But we're going to be saving about $440,000. And that's our part. We're doing our part. We have a tough budget year. This current year that we're in right now, very tough. And next year, probably also challenging. So that's what we're doing. And a lot of it might have to do with rightsizing. So we may have you know, we may have some fewer schools We may have you know some So we may we may have We may not need to you know, we'll have fewer auditors if we have fewer schools also, let me point out that we're we're I'm really making an effort and my team and I are are trying to leverage like AI, artificial intelligence, and other things so that we can leverage all this that coming in auditing right now we're moving towards we're trying to do things with analytical procedures more for example we may not have to go out to every single of the 360 schools every single year for two days or a week necessarily and we can do a lot of that and find the high-risk schools that we need to go out and take a stronger look at what we can do through analytical procedures, and that's a trend going on, and I'm really, for the last several years, we've been trying to do that. So all these things mean that we're gonna be able to reduce our staff by four, but for now, it's just gonna be the upcoming fiscal year, and then we'll reevaluate in a year from now.

And thank you, John. I would just, you know, I'm just more concerned that your office continued delivering the high-level work, the amount of work. You presented to us about a 10 or 15-page report for the next fiscal year that we're going to see again in July. But I want to make sure that your office will still be able to deliver what it is that you're promising to deliver with the staff. So if you say you're good, you're good. But go with God, my friend.

Any other questions? Hearing none, again, this was informational. John, you are doing a wonderful job, although I will say that, and I guess I am going to ask this question, the reduction in salaries in your office and staff, which has a functional outcome of reduction in salaries and costs, Are you making those changes before the budget is put in, or have you been asked or directed to make those changes? Meaning, are these volunteer cuts before the final consideration of the whole budget is made?

My staff and I, knowing that there's been a lot of discussion at the board meetings and otherwise about not just Miami Dade schools, but nationally, there's budget issues this year. And so we came to them, and knowing that we're going to have to do our part, so it's voluntarily at the end of the day. Let me just say that. So we contemplated this, and we said we can go for one year with four less positions, and we can still do a very good job for the board and the audit committee in doing the audit function.

And again, I think everybody here is impressed and appreciates that voluntary contribution. The only thing I'm going to caution you on is this. The bean counters, of which you are one, but the bean counters They're going to make cuts anyway, and our role is to make sure that we have our bean counters ready to defend the resources of the district. So I would caution you and urge you against offering up further cuts. Let them come back to you and then see what you can do type of thing.

Okay, point taken. And I did this in coordination. My team and I did this in coordination, you know, with, like, the chief human capital officer, chief financial officer and his team, et cetera. So, and I will definitely come to you if... I end up getting in an argument with the chief financial officer or whatever or whoever. I will definitely come to you, believe me, and I will tell you that we're having a problem here. But that's not the case right now. That's fine. And I'm not going to voluntarily give anything else away. I get your point, though.

The board chair has now kind of said, listen, I am concerned about further cuts into the future. so that as the future comes and becomes the present, you can think, okay, I've already got them concerned, and I think that's important, because I don't want you to feel as though I understand and I appreciate how large this particular ship is, but I don't want you to feel as though you have to offer up sacrifices before being told what the tax and the toll is going to be anyway. So just understand that we love the office of our auditors, and we know that every one of you are doing way too much with way too little as it is. Thank you. I appreciate that. All right. Now I can move this one along. We are now on number 11, Office of Management and Compliance Audits, Activity and Status Report.

I'm prepared to answer any questions you may have. Any questions?

Hearing none. Good job, John. You're going today. Agenda item 12, update, award request for proposals, RFP 25-036-CM, external independent auditing services. This is informational, Ms. Monfort.

The floor is yours. Good afternoon again. I know some are new faces, but many of you, we went through the selection committee process for the RFP for the external auditor. Last week, Wednesday, our board approved the item, recognizing the first highest ranked Forvis Mazars, and then the second highest ranked being Cherry Beckert. One of the conditions that the board identified is that they requested that we go back and ask Forbis Mazars to match the pricing of Cherry Becker given our financial conditions. And so just so you guys are, just a reminder for some of you, Forbis Mazars, they submitted with their initial total contract cost being $1,125,000, and Cherry Becker's initial cost was $928,500. So on Thursday, I emailed Forvis Mazars and asked them and informed them of the board's decision and their request to match the pricing and gave them until Monday, close the business. They asked for an additional day to talk to the partners. There was someone that was gonna be out of town, which I granted them the extension. So we should know by 5 p.m. today if Forrest Mazar's will match the cost or the total amount that Cherry Beckert submitted as. If they do not, then that is considered a contract negotiation failure because the board has requested a match, and therefore we would then go to the second highest rank, which is Cherry Beckert. So that's the first prong is for us to determine if they would agree to the match. I've been stalking my emails I don't have an email yet But I'm sure it's it by the next meeting.

We will know who the new external independent auditor is and which negotiations went through Thank you, do we have any questions Keep us posted Thank you through the chair miss Mumford so two questions if If Forvis rejects the negotiation of matching, does that, so that would mean that it would automatically go to Cherry-Beckard? Is that what you're saying?

Yeah, because the board didn't allow for like a mutual agreement. They asked for a match. And so if they, and that's one contract term. Obviously, there are other terms in the form, a contracted services agreement that they would also have to agree to. But the first prong is the price match because that is something that was asked of us.

And a follow-up through the chair, if that's the case, are there any conditions to cherry back art?

There were no additional conditions that have been asked of cherry back art at this time.

Fair enough. And just to be lastly through the chair, we haven't received any type of protests or anything at this point, like we're moving forward? The protest period has passed.

I don't want to go again. So the protest period has passed, and therefore there is no ability for a proposer to submit a protest at this juncture, and the board has approved an item and given us how to move forward. And so it's really just a matter of whether or not the contract negotiations fail or don't fail. But we have two options, thanks to you guys as a committee. And so if number one doesn't work, we go to number two.

Through the chair, and I promise this is my last question. If there is a... Is there any other conditions other than the pricing for four of these Mazars that was approved or discussed by the board? I was actually trying to watch the board meeting.

No, I think the biggest issue here was pricing discussed by the board. Now, obviously, there are other terms that we want to make sure that are tightened up. We'll work with the Office of the General Counsel. We're best buds here, Mr. Harvey and I. in his office, but we'll make sure that any legal terms are in the best interest of the district, and that is what a successful contract negotiation process looks like for us. No problem.

Ms. Monfort. Yes. When does the cone of silence end on this?

Cone of silence is lifted. It's lifted? It always ends at the point that the superintendent posts the agenda, so it's always the Friday before fiscal committee.

I just wanted to make sure. Yeah, no, the cone is not on. Because I was scared to talk to anybody, even the parking guard.

Oh, no, no, no. Because he might know something. I appreciate you. Okay, thank you so much.

And thank you, Mr. Atala, for saying you're not going to ask no more questions. I appreciate that.

Listen, I just want to note for the record that we're going along and making good time here, folks. We're covering a lot of ground very quickly. So I'm proud of all of you. Any other questions? Hearing none, thank you again, Ms. Monfort, for that update and report. And I am glad that we are one step closer to selecting a new outside auditor without us having to meet again to do any more scoring. Old business, Mr. Goodman, A, follow up to request for technical guidance regarding charter school fund transfers and financial transparency.

Yeah, through the chair, I'd like Mr. Mike Hernandez to start off talking about this and then I'll weigh in as necessary.

Through the chair, our last audit committee was April 7th, and as a follow-up and subsequent to April 7th, Mr. Goodman and I have reached out to the Department of Education a few times, left messages for Mr. Emerson that have not been returned. and we also, and you'll see that attached as an old business item here, where we have a memorandum that was addressed to Mr. Emerson and also to Ms. Pineda, dated May 1st, and that memorandum has also not been returned or responded to as of today.

All right, I have a question, and my question is, okay, so who are their bosses?

I may have to defer to others here, but basically, yeah, we're dealing with the top person at the Department of Education for school choice, which includes charter schools.

And I appreciate that, and that is wonderful, and I get it. But unless I'm wrong, and I'm sure someone's going to tell me if I am, we are the single largest school district in the state. This is a very compelling issue and question, especially considering the other constraints that we just discussed as far as staffing that we've got going on. And isn't it time to perhaps to just start to CC the secretary? I know he's a short timer at this point, but sitting on it as we enter into, it's about to be summertime, yet another school year, I think is a little bit, I think that would be dereliction of our duty. It's not like the questions we're asking aren't important concerning these issues.

I think what you're saying makes perfect sense. I would defer, let me say a couple of things. I would defer to the school board and the administration, as well as you, to decide if you wanted to elevate it instead of it coming from the chief auditor to the executive director of school choice, whether it would come from the school board or the general counsel's office, et cetera, to the secretary or commissioner of education. So I would have to defer that to you. But in the substance of what you're saying, I felt that it was extremely unprofessional for the person that we sent the request to. I know that he got it. and I know he was talking to others about it. And then we didn't get any response. We followed up by phone several times, and then still no response. Finally, we sent this letter here, which you have in front of you. Still no response. So I'm very unhappy about that, what happened there. And I'm I'm committed to I don't as as the chief auditor and through my standards and my experience I would not let this go and just Forget about it because we're not getting a response as to the mechanism you want to you know if you want to elevate it If you want to have the general counsel or the school board or superintendent have a letter to the commissioner of education. I'm listening to what you recommend.

So allow me to help. Alleviate some of the follow-up quandary. Yeah, I mean, I think we have enough of the administration sitting here to kind of say hey Can our chief auditor's office get with the administration and determine? How do we escalate an answer to this particular question? Even if the answer is we don't know yet Because what's going to happen is at some point they're either going to wait to the very last minute come up with an answer and then we'll be scrambling and Or they legitimately don't have an answer and haven't considered it that much, which means that we can actually choose our own path. And I think your office needs the runway to be able to do that efficiently. Unless I'm wrong. You're right. um so that way if mr harvey if he comes knocking on your door anyone else's door you'll know it's because of this meeting and now his board is kind of asking him questions to follow up i think we have some mr mr chair um i i do believe that we needed some follow-up i think the for me the most appropriate way would be to inform the school board

through an action or a motion because I'm not quite sure whether the audit committee should be communicating directly to the commissioner for education. I think that's more, to me, more of a thing for the school board to do. So if we were to communicate to the school board that this is what's happening and we would like them to communicate with the school board, to the commissioner about it, or whatever format somebody would want to know. But that would be my suggestion, but I'm with whatever the team wants to do, I'm with it. But the background to this I think is important because the auditor sent a letter, to the chief auditor, which I think is appropriate because that's auditor to auditor or what have you. And in that letter, the auditor general deferred to Mr. Emerson. But in that letter, the auditor general made some commentary that said that to the effect, and correct me if I'm wrong, John, that what we're asking him to opine about could have an impact on our financial accountability standards as it relates to these schools. And so it's almost begging in a, well, I wouldn't say begging, it's leading one to think that the commissioner for, that the commissioner of education, not the, yeah, the commissioner, that Mr. Emerson should properly respond to the letter. And then that letter was sent, I guess, in March. And then the initial letter to the Auditor General was sent in March, or the letter to Emerson was sent in March?

If I may, just to share the dates for these various memorandum. February 13th was when the memorandum was sent to the State Auditor General. March 19th, after getting direction from the State Auditor General, March 19th was the first memorandum that we sent to Mr. Emerson. And this follow-up that you have before you is dated May 1st.

Got it. And again, to be clear, There are, I think I heard earlier today when the charter school team was here, that we have currently 160 charter schools under the jurisdiction of this school district, which by my account would account to maybe about 20% of the charter schools in the state of Florida. And we have a question relating to how we determine the financial accountability in the circumstances that John mentioned, which has an effect potentially long-term on how these things are dealt with or what have you. It's a legitimate question that was, I think, legitimized by the response of the Auditor General, and we're just asking for an opinion. Either way, you know, whatever it is, just let us know what it is. And so I think this is very concerning. I think our role as an advisor to the school board is when things like this come before us, that we tell them this is something very important that I think you need to figure out, do whatever it is that you do, or do nothing. But I think that would be the proper role, and I would support that. Again, if the team wants to do something with that as well.

Mr. Chair, may I ask, was there any snail mail used, certified mail, FedEx letter? And I just ask because as a person that finds people, I normally find people by using old methods. So maybe a letter would help that gets mailed, if you haven't done that. I mean, I'm just asking, because email, as much as we would believe people actually look at it, it's usually an assistant. It could have gone to spam. And I believe, as my colleague here is mentioning, it's important enough that I believe an email should be sent, followed with A nice FedEx just saying, hey, you know, so I mean, my question to the chair is, have we made any physical mailer?

Through the chair, we sent it electronically, not by mail. Let me push back a little bit respectfully with you. I know for a fact that they got the correspondence. We followed up, as I said, multiple times via phone and other times. They clearly 100% got it. They got it. And they're choosing not to respond to the chief auditor's inquiry, the school district's inquiry. I don't think it's I prefer not to do any other communication with them through the mail. I concur.

One question. Which answer, of the possible answers they could give, which answer do you, Mr. Chief Auditor, prefer? If you're not 100% sure, that's okay. You don't have to say, I haven't really considered that question yet. I'm just waiting for an answer. One of the ways that I have found getting an answer or a response is to tell people what you intend to do. And if you tell them, hey, this is the problem we have before us. I intend to deal with this problem this way. If you have a concern or want to discuss it, let me know. Might put some of this to bed a little bit. as we enter into next year, and you don't have to send it right now, because you may not have considered the issue all the way through, but it's another way to approach getting a response, or at least, and Mr. Harvey understands why I'm saying this, telling them why you're doing what you're doing so they can't come back and yell at you later, because their tacit silence was actually approval for what you told them you were going to do. So that's another consideration. And maybe this is something we just pick back up in July, give them time to figure out what they wanna do. And I would imagine that politics is factoring into some of this along the way. So they may not have an answer for us yet, but maybe we just follow up in July and then consider from them what the options will be. Maybe you discuss it with Mr. Harvey What we could do or what you could do within reason, I think Mr. Norwood's point is well taken about just escalating it as a concern to the school board in general. Those are all good options. I just don't know yet whether or not you're in a position to even know what you want the outcome to be.

For this year, we just finished presenting the last 26 financial statements. And we used an alternate procedure to get the information that we needed. So we kind of compromised with the management company primarily that we're working with here. Going forward, if we don't get any, at the end of the day, if we don't get any definitive answers from the State Department of Education, I would want to sit with my team and contemplate how we would go forward with this. we could either do the same thing next year and and and and kept let them hire their own auditor to give us information Honestly, the whole thing doesn't sit well with me. I've been auditing, government auditing, for more than 30 years, and if public money is going to an entity that we're overseeing, my position is we should have carte blanche you know, have it available to us to see all the financial statements and other documents. So I don't like that we're, like, having, you know, being – I don't like the idea that, you know, we have to go with an alternate method because we can't – they don't want us to see their – you know, the books and everything. So – but – To conclude, we're good for this year of charter schools. That just went. I don't know if it's necessary to elevate this to the school board. I know there's a lot of issues going on in education in general right now. But going forward for next year, I'm going to look at this, and I want to make sure that my team and I, as the audit function, are perfectly comfortable with our access to public funds and where they're going.

Mr. Norwood, I know you were one of the architects of getting clarity on this particular issue way back when, when we started the letter writing. How's that sound to you?

I think that the... I think that the auditor deserves an answer to his question. Right. And I would, it would be my recommendation that this committee submits a letter to the school board describing the situation and asking them if they can encourage the powers that be to answer the auditor's question. Because at the end of the day, I know that John has a certain position on the overall issue, but the real issue is clarity. And we're asking for technical assistance by the Auditor General and the Department of Education, so they should respond. And I think it's somewhat disrespectful not to respond, not to us, but to the people of Miami-Dade County where we have 160 charter schools and we're just trying to ask a question. And whatever the answer is, I believe that we'll live with it. There can be disagreement, but there's an opinion and we will live with it. But to not respond, I think it's not good. So I don't know what other way to encourage other than what we've already done. I don't think that our auditor should be sending correspondence directly to the Commissioner of Education, you know, going above or whatever the case may be, I think that's a role of our school board. And once, to me, once you provide that information to the school board, it's up to the school board to decide. And we'll live with the results if they choose to communicate and just ask them to answer. I'm not, I don't think the question is, what their response would be. I think the question is, please respond to our letter. You know what I mean? And whatever that is is what it will be. So my recommendation would be for us to have a motion to provide our... provide the documentation, description, and ask for our school board to request an official response to our auditor, defend our auditor's position to get a response. Because remember, the letter that he sent was not saying what he was comfortable with or what he wasn't comfortable with. It was, this doesn't appear normal, please provide clarity because ultimately we're responsible to the auditor general if I'm not correct so if this is happening in in the Auditor General in the Department of Education have a problem with it then that creates a precarious position for the school school district so just say it's good if it is good say it that's it

I actually have to chair at the moment. Were you about to second? That's what I anticipated. Okay, so the motion's been made. No, no, I saw it coming. I do have my Robert's Rules of Order somewhere around here. However... Mr. Harvey did want to address the board. So there is, just so everybody understands where we are procedurally, there is a pending motion before you. It's been seconded, but I do want to hear from Mr. Harvey.

Yes, due to chair, I didn't realize the conversation was going in this direction, but I do want to mention this. So typically when, like, for example, if my office or through the board, we request an opinion or some kind of direction, from let's say the Attorney General, which I think many of you attorneys are familiar with. Typically, it's because statutorily and legally, the Attorney General is obligated to respond. And in this case, I'm not sure if there's a legal obligation for this gentleman to respond. And I think that was, I think the conversation that took place at the time, which I think Dr. Gallin was also sort of, you know, commenting on this. So since he doesn't actually have the obligation to respond, he doesn't have to. And so that actually, I'm not sure You know, that's why I thought your suggestion was more in line with what? could be accomplished is that is this is what we intend to do and how would you respond because we've been in this position in the past where we've Requested opinions from the state. Sometimes they've responded. Sometimes they didn't it depended on who was there and And then oftentimes, in some instances, we took an action, and in some cases, we saw legislation come from the state that changed the law or whatever, but we did take a position. So I'm just bringing that to your attention. I didn't realize the conversation was gonna go this way, but now that it's starting to go in this direction, I just wanted to make sure that the committee was clear that he does not have an obligation legally to respond.

And having heard that, and mr harvey's been an attorney long enough to know as an attorney myself i know um he has no no pride in authorship with his idea and we will probably end up doing what it was that he suggested but the question before us now is whether or not we want to direct mr goodman's office to write a letter to the board and let the board cons to consider what what happens next And do we have any questions, statements, or unreadiness on that motion? Hearing, it's been called. Sorry, John.

I'm not a voting member.

And the question was called. All in favor with Mr. Norwood's motion, respond by sound aye. Aye. Any opposed? Hearing none, you have your direction. What were you about to say, though, John?

I was going to suggest maybe getting a legal opinion, an official legal opinion that Mr. Harvey described. instead of elevating it to the school board.

I am a firm believer of 10% talk, 90% action. We've taken an action. It is out of our hands. However it goes from here, it goes to much wiser people who we all trust. Our chair is here. No longer our problem for the moment. It may come back to us, and if it does, we'll deal with it then. But for the moment, the issue is resolved.

I just want to be clear, the motion is simply to inform the board that we sent a letter, we're waiting for a response, that's it. That's what my motion is, and whatever action they take, they take, or maybe they just take it as informational.

And I guess that means you're going to leave this here on Old Business at least until July.

I'm sorry, you want to speak into the microphone?

I kind of misinterpreted the motion. I thought the motion was to ask the school board to take care of it and that we would give them all the information and that it would be handled by the school board. Because I think the school board has much more authority. I do, and I think that was what I thought you were alluding to.

That's exactly what I meant. Maybe I said the same thing in different ways, but yeah, same thing. I think we're on. The point is that at this point, we're going to take this piece of information, it's going to be directed to the school board, and those who have the power and influence to make the decision get to make the decision. We apologize, Madam Chair, for creating more work for our already busy school board members, but... All right, so follow up ABAC update concerning the transmittal of the educational facilities impact fee study pursuant to state legislation and prior board action.

Well, through the chair, we addressed this at the last ABAC meeting last month. I don't think a lot has happened, but Mr. Harvey, through the chair, has anything transpired that you want to talk about here?

No, through the chair. Subsequent to the meeting, I sent a memo to the board. I also copied the audit committee just indicating that in light of the time that has transpired since the last study, the study needs to be updated in order to be valid and that can be used by the county if it wanted to adjust the impact fee. So I think that's in the process of happening.

Thank you for that. And last piece of old business before we get to new business, Black History Educational Audit. I noticed that Dr. Gallin was not here, and I know he wanted some follow-up as far as, I believe, on the curriculum side. But is there any update there, Mr. Goodman?

Well, the committee asked me, and you asked me to put it on the agenda. The last committee meeting, I was trying to, I was expressing that we are capable of doing such an audit, but I was questioning whether it's gonna be the school board and the audit committee's priority that we do this. And there were also proffered another, a number of alternate actions that could be taken, like send it to another committee, that I believe Ms. Heller chairs or is on, or to address it administratively. So at this point, I did not include it on the proposed audit plan. And at this point, I would prefer not to do it, not to do that audit, and have it done through one of those alternate methods.

Well, there you go, you've given me an answer. So, and I appreciate that. And I know, as I said, Dr. Gallin said that there were some internal curriculum ways to go about doing that administratively as well. New business, I do understand we have the honor of our board chair. Madam Chair, thank you so much for joining us and thank you for being patient. We tried to move the meeting along as quickly as possible, but the floor is yours.

Well thank you and good afternoon to everyone and thank you again for your service. It's greatly appreciated. And I know exactly how you feel. Some meetings can go a lot longer than what anticipated. So as you all know, the school board is about to make soon the most consequential decision. And that is a selection of the next superintendent of Miami-Dade County Public Schools, the third largest A-rated school district in the entire country. This is imperative that we get this right for our children who are the future leaders of tomorrow. And so part of the discussion that we have had is the fact that we want stakeholder input as much as possible. I wanted to let you all know, having been a member of this group for so many years myself, that your input and your thoughts are very important for us to know about. And so we do have a website that is up and ready for comments. from the members of our community, from the different stakeholders that serve on committees such as yourselves, and that is up and running already, and that is the superintendentapplicants.dateschools.

Oh, I'm sorry.

Hold on a moment.

I just misplaced something.

The superintendentapplicants.dateschools.net. But in addition to that, and we have it and we've been reading the comments that have been made, everything that we do is going through our school board attorney, Mr. Harvey, who has been guiding us throughout this process. And so I wanted to make sure that I got three questions answered. You can either verbally address some of those today, or if not, through Mr. Harvey's office, and he will get it to me, the answer to the following three questions that I'm interested in hearing from members of the community.

And I'm gonna go ahead and read the three.

First, it's to briefly describe the qualities and characteristics that you would like to see in the next superintendent of schools for the Miami-Dade County Public School District. The second is to describe what are the major areas you believe will be challenging for the next superintendent of schools. And the third question I have is to briefly describe what you would like the school board to look for in the next superintendent of schools. Describe different areas that are gonna impact our students for the next five years. Those are the three questions that I would like to hear, and I'm speaking for myself at this point. If you'd like to have some conversation about it now, some dialogue, that's fine. If you prefer to submit something in writing, that is fine as well. I just would love to hear the input from professionals such as yourselves as to these three questions that I'm going to be pondering about when I make my final decision along with my eight other constitutional colleagues that will be making that decision upcoming very, very soon. So in August. So therefore, that's where I am and so Mr. Chair, I don't know if you'd like to have any dialogue now or you'd rather go the other way.

I would love to. It's up to you. Knowing this board as well as I know it, I am sure that they will have some input for you and I have some input for you myself. Mr. Norwood put his hand up before I could even turn my mic on. So I think we're going to start with Mr. Norwood and just work our way back this way.

Mr. Norwood? Yes. Well, thank you very much for this opportunity to address the chair of the board and get input from members of the ABAC regarding your very important, the most important decision I think a school board can make, who is going to be your executive leader. I can just tell from my interaction as a volunteer on this committee and on other committees what I've seen work, what I feel works here in this setting. And A, I would say that the qualities that I'm looking for in a superintendent would be A, someone, I can only go by what I've seen and what has worked, and what has seen and worked for me is somebody that is from Miami Dade Public Schools. I'm just going to be honest about that. The superintendents that I've seen that have been really successful here have been people who are very familiar with our school system and our community. The other would be, I think, obviously someone who, because they've been here, they also have been in a big school district. And I think that's very important. And then, honestly, because of the structure that we have here with the separation of our audit committee from the school superintendent, I think that the respect for that for that independence in financial accountability I think is good, even if they came from another school system and they had a similar system because there's so much finance regarding our school system and the environment, the political environment that we have here. I think that people knowing when they deal with Miami-Dade Public Schools they can trust that money is being spent well and that has built up over a long period of time so that even when there is a hiccup or something awry happens, people still give a lot of credit to Miami Dade Public Schools because that has happened so much over time and it would be so, it would just be a waste if that level of credibility is lost in the future because it's been built up so long. And then the major challenges, I'll leave that up to the educators in our community who know best. But I do feel, though, that one of the qualities that is also very important is someone who has actually been an administrator. I don't know principal, assistant principal, but when I think about the leadership that we've had in this school system, even on the board, Our board has been, we've always had principals on our board, and I think that changes everything. And when I think of the superintendents that we've had, I believe that they have been either assistant principals or principals, and I think that just changes everything, and the texture of everything is changed because of it. So yeah, that's my 15 cents on the topic. Thank you so much. Thank you.

Anyone else? Oh, I knew we would.

Okay. I was a teacher for many years and I worked downtown for many years. So I feel very strongly that, and I've given this a lot of thought because I listened to all the board meetings and everything. I would like our superintendent to be someone who comes from a large area, but who has worked his way up to a leadership position. So it would be very nice if it was somebody who was either a teacher or somebody who worked in the school in a lower position who understands what it is to be actually working with students, working with the parents, and then through whatever their abilities were, worked themselves up and so it was also knew how to be over those people that he worked with and so on and so forth. To me, that's actually every time I've listened to it, that to me is my number one thing. The second thing is that this person should have great communication skills because that is what makes the parents feel good about themselves, the students, the teachers, and everybody. So if they have, I'm not taking away they should have a good heart and they should have caring and all that kind of stuff, but they should be able to communicate that they have all those things because I expect somebody who's been in the school system to be somebody who is a caring person. So my second big thing is communication. Of course, I would like them also to have knowledge about business and all kinds of other knowledge. But to me, the two things that I feel most strongly about is that he has been in the trenches, so to speak, and then works with the parents and is somebody who you see. Not afraid to go out and be part of... Like you're here. You go to... the award ceremonies and things like that. I appreciate that. I look at that and I envy, I think it's great that you do that. I feel the same way that our superintendent is somebody who should be doing, and he does, I'm not saying ours doesn't, but the new ones should do the same. He should be knowledgeable about who the PTA people are, who the, people are on the different boards, children with exceptionalities and so on and so forth. So those, that's it. So thank you for listening.

Thank you.

Anyone else?

I'll go after him. No. No, no, no.

Only because I said we're going to go this way and on down.

All right. Then through the chair, I'll, I mean, I sent this to you guys before, Madam Chair, through the chair. And I mean, I'll surmise that an experienced accountable executive who can align strategy manage complex systems, engage stakeholders transparently, and lead this high performing district in a competitive educational landscape grounded in merit-based outcomes. As a former teacher myself, I did not see that often. And basically being in the business world, I agree and disagree because there is, and those with children know that you are told on Monday that Wednesday there's an assembly for your child. And those of you like the chair and vice chair who are attorneys, their life is made up like six months in advance. So that reality isn't real for someone that's been in the system as a principal throughout their lives. So there's a lot of learning. So in my little writing on behalf of Salad, I said, I provided, actually, that the Miami-Dade melting pot effect, it's a reality, and its history is very rich. As a graduate of Leadership Miami, I will tell you that, I would say someone that actually attended Leadership Miami because they teach you the rich history of Miami that it's so rich, and I will ask for a point of personal privilege to talk about Flag Day, which was Haitian Flag Day yesterday, but there is a sense of reality that we're missing and um and i think as we say the family the students but let's not forget the taxpayer because taxpayers are the ones that do fund education and i believe they're the ones that are never at the seat that never have a seat at the table when it comes to what decisions we're making and these are the children that are going into the job market and are either marketable or unmarketable. So the taxpayers want results for their investment. Families get to use those taxes to educate their children. And from the perspective of SALAD, this community is very rich with different nationalities and immigration groups that have come and made Miami what Miami is. I mean, we're celebrating the 250th anniversary of this country, but we continue to be the gateway to the Americas. And we are the third biggest school district, and as I see the news, I can't help but smile and think, We're doing it so well and we could do it so much better. Does it have to be someone that was an academic, a principal? It could be if they have, I think, corporate exposure because we're in a corporate battle to stay alive, I think, and to prosper and see things differently. With that said, I love the meeting that we had, the open forum I heard. the input from the different groups, but I believe one group was always left out, which is the biggest group that remains voiceless, which is the taxpayer. We need to provide a product that the taxpayers are happy with, not just the parents. And that is not brought to the table. I never hear it. Thank you, Mr. Chair.

Thank you.

Anyone else? Wait, let's make sure. Okay, I don't want to skip anyone. Yes, ma'am, it's Watson. It's on you.

I spoke of this at the school board meeting last week and asked for input. My involvement with Dade schools comes through the current teacher association and we have always had a very close and well working relationship with the superintendent's office and it's imperative that we get somebody that feels very strongly about parent involvement in the schools and the PTA organization as itself. to work together with us, with the schools having the local units, and if we have any problems that we might have, having somebody that'll support the PTA.

Thank you.

Thank you.

Mr. Tala?

Yes, thank you. Through the chair, and thank you, Madam Chair, for allowing us for this. I don't think that we're ever going to find... I hope we find the diamond in the rough, but it's going to be very hard to find, I think, and that's just because I hold this district to the highest possible peak. Somebody who has the experience running the third largest A district school in the country. That doesn't exist. That fortunately right now is on the shoulders of Dr. Dotris, and only he has that experience. Only he could say that, right? So for us, or for me at least, I would say really to find somebody who can shoulder or can carry that. Somebody who, if they haven't run a large district or a district, somebody who has the experience and the abilities to do so, somebody who has worked either in a district or has had the top job, that is coming now and understands the landscapes, to echo what Mr. de Arce and Mr. Norwood said, a community that is as diverse as ours, right? To me, I think that one of the largest, and maybe I'm biased from sitting on this dais, one of the largest problems or items, and I know Mr. Goodman spent some time talking about it, is our fiscal issues. Luckily, we run a district that's run by, as you said, Madam Chair, you and your eight colleagues, plus a number of administrators that are here and still present, to kind of reel somebody in if they go too far. But to me, I think that one of the things that a superintendent is going to have to deal with in the next year, five years, maybe longer, is the fact that our district is declining in terms of its finances due in large part because of the fact that we have a reduction in the number of students that we have. And I don't know what the answer is. I wish I did. I wish somebody could tell me. I'm sure you wish the same thing, that whoever that person is has an answer for how we're going to be able to fiscally provide an A-rated education to our students. In addition to that, I think somebody who also has the understanding, the knowledge that it's not just what happens for K through 12 education is what's important. I think that the job of, and what I've done and volunteered with different schools has been what happens after high school. Okay, does that mean that the students go to college? Are we setting them up properly to go to college? And if they're not students that feel comfortable with college as the next step, do we have programs in place so that they are a working member of our community? Because at the end of the day, we have... our students for roughly 13, 14 years, and then we hope that they go out and they do something good for this community. And are we properly doing that for the next chapter in their lives? So to me, I really hope that we find somebody who has the experience managing an organization especially specifically a school district as large as ours that has the experience understanding that we don't want to lose our a rating we don't want to go down i think we talk about that here so much uh about we don't want to say that we're fourth we want to be top three if not two or one right so um and and with that i think it's it's great that this district in in large part to the stability that we've had maintains that a so to me it's maintain the A, maintain the size, and maintain the fact that we're going to have to do it with less, at least financially, and understands the landscape that we have, not just in South Florida, but in Florida as a whole. So thank you, Madam Chair.

Thank you.

Something has been inspired.

Yes, sir.

Yes, sir. Thank you. I only want to say that I believe that we have enough personnel in Miami-Dade County School Board that they know the community, that they have the experience to do this job.

Thank you.

I have listened intently to my colleagues, and I think my answer is born out of being the son of a Philadelphia school teacher and a Washington, D.C. school principal when I say this. we navigate as the third largest school district, an environment where our biggest competitors are here in our backyard with us. So I encourage you as you listen, meet, and evaluate all the applicants to act with that in mind. Who can offer a vision to the parents of Miami-Dade County to entrust us with their treasures in order to adequately, I think, buttress some of the concerns we have about our treasure, that I heard from my colleagues, and can meet those parents with a vision of what their child's education can and should be. And as a resident and a parent myself, I'll be honest, if they're from here, that's fine. If they are from Mars, I don't care. That they have a vision of where they would like to take this school district so that this school district remains as competitive tomorrow as it is today in an environment where we entertain every one of our meetings, all of our small competitors. So that is what I would ask, just someone with a vision, someone who's not unwilling to think outside of the box. For instance, I've said for years, every single student who graduates Miami-Dade County should be thoroughly proficient in all of their studies, but also there's no reason why everyone can graduate knowing English and Spanish or English and Creole. There's no reason why every one of our children can't be fully bilingual here in this city, in this county. So things like that, anything that offers that value add of education that our competitors aren't doing. And I call them our competitors for a reason. Because Madam Chair, you are hiring for a new CEO and I know what kind of stress that is and what those stakes are. So I just ask that you consider very intently their question, their answer when you ask them what is their vision. for our product and serving our clients who are the people of Miami-Dade County. That would be it for me. John, you got something? Thank you. You gotta work with this guy. You know, John, I'm gonna get you out there one day. I'm gonna keep pushing you to get you out there. But no, I think that would be it. And I thank you sincerely for even asking.

Thank you, and I wanna thank you all. Look, I got all these notes that I'm gonna have to go over very carefully. I appreciate the input from everyone here. As I said, we take this very seriously, and it is the most consequential decision. that will be made by the nine board members that sit on that dais. So I appreciate the input you gave me here. For me, this is, I'm speaking for myself right now, but please make sure that you go into the website if you think of anything else that you would like. and that will go to all board members through, again, our general counsel. It's been set up that way, and we are able to read the input from different board member districts, not just the one that each one of us individually represents. We wanna hear from the stakeholders in the entire community. So again, thank you for your input and thank you for your hard work and your dedication and your priceless time that you devote to our children and to our teachers, to our administrators, and to our entire workforce. We really truly do appreciate it, thank you. And Mr. Goodman, thank you as well, and your team. Thank you.

Thank you. Well, with that said, is there any other new business?

Mr. Chair? Yes, sir. Point of personal privilege. Haitian Flag Day was yesterday, May 18th. I want to say happy Haitian Flag Day to our Haitian students, families, educators, and community members. We celebrate the rich history, resilience, culture, and contributions of the Haitian community to Miami-Dade and our schools. As we continue our work through Miami-Dade County Public Schools, ABAC, and SALAD, who has been a partner of the Haitian community, may we always value unity, education, service, and the strength that brings our community together. I hope I don't butcher this. Bonne fête, japon, Haitien. Happy Black Day. Additionally, Law Day was officially on May 1st, and I wanted to report this since our school board chairlady is here, our chairwoman. On behalf of the Spanish American League Against Discrimination, SALIT, the SALIT Civic Education Committee, and my colleague, the Vice Chair, Mr. Atala, I would like to thank everyone who helped make our 2026 Law Day Mock Trial and Luncheon at the Coral Gables District Court such a meaningful, successful experience for our students from 5th grade at Riverside Elementary and the community. Special thanks to our host, Judge Patricia Marino-Pedraza, our school board chairwoman, Maritela Rojas, school board member and attorney, Dan Espino, the Miami-Dade PTSA, the Miami-Dade Sheriff's Office, Lilian Lopez of the Florida Hispanic Chamber of Commerce, and all of our supporters, attorney volunteers, educators, and community partners who made the day possible. Programs like this help inspire civic education, respect of the rule of law, and future leadership in our community. And just to finalize it, it was beautiful to see these kids jump into attorney roles, and be involved in the third branch of government that we rarely see in action, but it was so important. And I know Mr. Harvey, we're gonna recruit you, because these kids loved it, and we went to fifth grade, which is not the norm, as you probably know, and it was just a beautiful thing. I mean, everyone was very touched. And with that said, Mr. Chairman, since you're an attorney, we'll recruit you too. Mr. Attal is a victim already of that circumstance, and I thank you for letting me address the committee.

I love that. And by the way, I do appreciate that. And you sparked something in me, because yesterday was Haitian Flag Day. Yes, it was. Which celebrates the independence and emancipation of the Haitian people. May 20th is Florida Emancipation Day. which celebrates the emancipation of Floridians, black Floridians from slavery. Of course, Memorial Day, which comes right after that, which was also started by the newly freed here in America, celebrates those who were lost in war. And then we have Juneteenth coming up on June 19th. So I think of this period as 32 days of the celebration of the emancipation of those who were enslaved. And it's very important. So I want to say thank you for bringing that to my forefront so that I could actually say that on this particular record. And as far as Sal, consider me recruited. I love everything about it, especially the... acronym like that's so perfect we're we're a solid mr chair we're all part of the melting pot and don't worry mr uh chris which is gone it's recruited too we love lawyers and cpas oh gosh i don't know we're gonna we're gonna have to mix that salad up a little bit too many lawyers will spoil the pot i'll tell you every every lawyer will tell you that um do we have anything else Motion to adjourn. So moved. Thank you guys so much for a wonderful meeting.