City of Cape Coral City Auditor's Office

TO: Mayor and Council Members THRU: Dona J. Newman, City Auditor FROM: Kathy Magaw, Assistant City Audi or ~~ DATE: July 27, 2009 SUBJECT: Follow Up of FY06 Charter Elementary School South-FTE Review

Introduction This is a follow up on the March 29, 2006 Charter Elementary School South-FTE (Full­time Equivalent) Review and grid (Attachment A). There were six (6) findings and recommendations Charter School Administrators agreed to take action on that are identified in the Charter Elementary School South-FTE Review. This follow up review focused on determining whether the implemented actions have been completed and the implementation adequately addressed the underlying concerns. Five (5) have been satisfactorily implemented and one (1) has not.

Implementation Status Agreed Upon Action Item #1 of the Charter Elementary School South-FTE Review was that the Exceptional Student Education (ESE) paperwork would be reviewed to ensure required documentation is present and filed. During this follow up engagement, the principal of the Charter School provided the City Auditor's Office a checklist that had been developed for the gifted teacher to utilize in reviewing each incoming student folder. Agreed upon action has been implemented.

Agreed Upon Action Item #2 of the Charter Elementary School South-FTE Review was that ESE required documentation would be reviewed for correctness. The principal of the Charter School indicated the ESE teacher reviews the documents in accordance with guidelines and the School District reviews and audits the process for all paperwork for the ESE requirements. Documentation was provided indicating compliance with every child at the school and the Charter School would receive full FTE funding. Agreed upon action has been implemented.

Agreed Upon Action Item #3 of the Charter Elementary School South-FTE Review was related to the school's attendance and FTE reports would be reviewed and approved by the administrator as prescribed by law and regulation. Documentation was provided that the FTE reports are signed by the principal as a standard operating procedure. Agreed upon action has been implemented.

POBox 150027 815 Nicholas Pkwy.

Cape Coral, FL 33915-0027 Phone 239-242-3383 Fax 239-242-3384

Follow Up of FY06 Charter School South - FTE Review July 27, 2009 Page 2 of 2

Agreed Upon Action Item #4 of the Charter Elementary School South-FTE Review was the responsibilities and duties of the Contract Information Specialist would be created in a policies and procedures manual and kept up to date. During the follow up fieldwork, a job description was provided. There is a general list of duties in the job description but not enough procedural information was included to perform the tasks. This internal weakness was pointed out in the original audit and still exists. The agreed upon action has not been implemented by the Charter School Administration.

Agreed Upon Action Item #5 of the Charter Elementary School South-FTE Review was another staff member needed to be cross-trained in the Contract Information Specialist duties. Each Charter school has hired a Contract Information Specialist and are able to assist and cover for one another during absences. The agreed upon action has been implemented.

Agreed Upon Action Items #6 of the Charter Elementary School South-FTE Review was to reconcile data entry related to student attendance. Documentation was provided that indicated the technology was updated to include a program (Pinnacle) which would make data entry more efficient and would allow monitoring of the student attendance. The agreed upon action has been implemented.

The City Auditor's Office would like to thank Mr. Steve Hook, Charter School Oasis Elementary Principal for his assistance in performing this follow up review and addressing all the follow up issues. If there are further questions or concerns regarding this report, please contact the City Auditor's Office.

Attachments

xc: Charter School Governing Board Members Dr. Lee Bush, Charter School Administrator Steve Hook, Charter School Oasis Elementary Principal Terry Stewart, City Manager Dolores Menendez, City Attorney Bonnie Potter, City Clerk Audit Committee

City of Cape Coral City Auditor's Office

TO: Mayor and City Council Members

THROUGH: Dona 1. Newman, City Auditor

FROM: Randall 1. Wiley, Performance Auditor

DATE: March 29, 2006

SUBJECT: Charter Elementary School South FTE Review

The City's charter school receives per student funding (FTE) from the State of Florida. The City Auditor's Office performed a review related to this funding. This review focused on the student file documentation of the processes required for the school to receive additional per-student funding for Exceptional Student Education (ESE) students and English for Speakers of other Language (ESOL) students.

Attached is the report of the Charter Elementary School South FTE Review conducted by the City Auditor's Office. Management responses are included in the attached grid of detail of findings, recommendations, and responses.

The City Auditor's Office would like to thank the City Manager, the Charter School Administrator, Charter Elementary School South Principal, and staff for their assistance in performing this review and addressing the issues raised. If there are further questions or concerns regarding this report, please contact the City Auditor's Office at extension 1380 (242-3380).

Attachments

CC: Terry Stewart, City Manager Patrick Mark, Charter School Administrator Steven Hook, Principal - Charter School Elementary South Charter School Board Dolores Menendez, City Attorney City Clerk

POBox 150027 815 Nicholas Pkwy.

Cape Coral. FL 33915-0027 Phone 239-242-3383 Fax 239-242-3384

ATIACHMENT "A"

Charter Elementary School South - FTE Review March 29, 2006 o Finding I Recommendation I Response I Action Taken I

1. One gifted student cumulative record file of five sampled lacked a current FTE Funding Matrix (a.k.a. Matrix of Services form) exposing the school to a possible loss of Exceptional Student Education (ESE) funding.

1. All incoming Exceptional Student Education (ESE) student files should be reviewed by appropriate staff to ensure the required documentation is present to avoid a potential loss of Exceptional Student Education funding. Additionally, all Exceptional Student Education (ESE) student files should be reviewed again before each survey period to ensure compliance with Florida Department of Education rules.

1. The gifted folder was being updated/evaluated by the gifted teacher. The information was updated and returned.

We agree that all paperwork needs to be reviewed and filed.

1. A checklist was developed for the gifted teacher to utilize in reviewing each incoming student folder. A second review takes place when the conference team meets to review eligibility for the program.

2. One ESE student cumulative record file of fifteen sampled contained a current FTE Funding Matrix (a.k.a. Matrix of Services form) that was miscalculated exposing the school to a possible loss of Exceptional Student Education (ESE) funding.

2. All incoming Exceptional Student Education (ESE) student files should be reviewed by appropriate staff to ensure the required documentation is correct to avoid a potential loss of Exceptional Student Education funding. Additionally, all Exceptional Student Education (ESE) student files should be reviewed again before each survey period to ensure compliance with Florida Department of Education rules.

2. The matrix had come from another school. The information was correct in the total location but not in the top of the matrix. An IEP review had not been conducted by Oasis staff. We agree that paperwork needs to e reviewed and filed.

2. A two tier review process takes place for all ESE paperwork.

The paperwork is reviewed by the ESE teacher in accordance with guidelines and the case conference committee reviews the paperwork in the required conference.

ATTACHMENT "A"

Charter Elementary School South - FTE Review March 29, 2006 o Finding I Recommendation I Response I_A_ct_i_o_n_T_ak_e_n _

3. The principal has not signed the school's attendance reports to certify that all records have been kept as prescribed by The School District of Lee County Administrative Regulation AR­3.12.

3. The Principal should inspect and determine the accuracy of each teacher's register of attendance at least twice during the school year. In addition, the principal should sign the school's attendance reports at least twice during the school year to certify that all records have been kept as prescribed by law and regulation.

3. The second FTE attendance report was signed by Dr. Mark and myself. We were unaware of this regulation prior to the review. We agree that attendance and FTE reports need review and approval by the administrator.

3. The Information Specialist has been directed to have all quarterly attendance reports and all FTE reports reviewed and signed by the principal as a standard operating procedure.

4. Written policies and procedures are insufficient related the specific duties of the Contract Information Specialist. The Contract Information Specialist does have copies of three reference manuals issued by the School District of Lee County that are valuable guides to completing a limited number of tasks but do not offer a comprehensive set of procedures for completion of all job duties.

4. A policies & procedures manual should be created and kept up to date to aid in carrying out the duties and responsibilities of the Contract Information Specialist.

4. We agree that Information Specialist responsibilities/duties need to be available.

4. The Information Specialist and office staff will work together to create a detailed task sheet for duties and reports necessary to the day-to-day operation of the school (attendance, enrollment, etc.). This information will be available when the Information specialist is absent from work job duties and responsibilities will be outlined in the employee handbook.

AITACHMENT "A" 2

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Charter Elementary School South - FTE Review March 29, 2006 o Finding I Recommendation I Response I Action Taken

5. Support staff is not cross-trained to perform the duties of the Contract Information Specialist in her absence.

5. At least one member of the school support staff should be cross-trained to perform the duties of the Contract Information Specialist In the event of an unforeseen absence.

5. We agree that another staff member needs to be trained in Information Specialist duties.

5. The Administrative Secretary is in the process of being trained so that the procedure can be carried out in the Information Specialist's absence.

6. The current School District of Lee County student attendance reporting process does not allow the charter school to reconcile data entry related to student attendance.

6. The Principal should facilitate weekly attendance reports from the School District of Lee County that would enable verification of attendance data entry by the Contract Information Specialist.

6. We agree. This process was in progress and being updated through technology through the outstanding work and efforts of the city IT department.

6. The school software has been updated to include Pinnacle and SILK which will make data entry more efficient and will allow the Information Specialist to monitor daily record keeping and give her data entry a timely reView.

ATTACHMENT "A" 3