In her “Letter to the Editor,” published April 23, 2020, regarding the financial audit completed by Florida’s Auditor General of the elected Jefferson County School Board, Superintendent Marianne Arbulu stated, “Context is everything.” The ability to understand and assessed what one has read. Again, I, along with the rest of our Jefferson County citizens and subscribers do understand what we read.
Arbulu related the board’s best financial audit (FY 2018/19), was received. The same audit discussed April 17, 2020, in “Watching the Finances.” She related the board, along with herself, operated and managed the budget, to include Somerset’s operating funds, without a “chief financial officer.” Arbulu pointed out their “five percent,” unassigned fund was met for the first time in a “decade.” And, the board went through a mid-year financial software conversion without accounting support.
Their “best audit” yet? Without doubt. In August 2018, the Florida Department of Education declared that the school board was in a “state of financial emergency,” and the State Board of Education appointed a “Financial Emergency Board,” to provide financial support and oversight to Arbulu and the elected board. Additionally, the school board has a private CPA firm. Best audit? Should have been. However, as reported April 17, 2020, significant deficiencies were noted within the state auditor’s final audit report.
Arbulu related they operate without a chief financial officer. Is a CFO needed? We pay a CPA firm? Is one needed when she and the board has a state of Florida “Financial Emergency Board,” specifically assigned to them to assist and support all budget functions? This board and Arbulu has more financial experts available to them than most school districts.
The five percent unassigned fund, which was met for the “first time in a decade,” according to Arbulu, was established by her and the elected school board. Five percent “unassigned fund,” up from their three percent. A “discretionary,” fund - to spend as they see fit. Of course this fund was met she and the elected board members raised our school taxes in 2018, again, to assist in serving this purpose.
The board went through a mid-year financial software conversion without accounting support. What happened to the “Financial Advisory Board and their members?” Where was the private CPA firm that we pay? Somerset provides their expenditures (operating fund) to the board, which is entered by Arbulu or her assistant.
This elected board and superintendent concurred with the auditors and assured each would comply with the written deficiencies. For context: Reduce duties and overhead. Eliminate land management. Focus your attention on the “finances,” and the “students.” I will offer professional services, at no charge, to the school board and Superintendent Arbulu. Whereas my offer was rejected prior, nevertheless it remains…free of charge.
With the new found wealth, plus another five percent, this is just one more reason they need to convey all local government occupied buildings to our Jefferson County Board of County Commissioners (BOCC), and quit charging us, all of us, renters included, $2,000.00, per month for a building the public has owned more than a century.
Clayton Tolbert