CLAY COUNTY, Fla. – One of the issues on the ballot for Clay County voters is whether to approve a half-cent sales tax aimed at updating and repairing building infrastructure and lessening the Clay County School District’s reliance on portable classrooms.
According to Florida law, the programs associated with any referendum on a discretionary sales surtax have to undergo a performance audit overseen by the Office of Program Policy Analysis and Government Accountability (OPPAGA).
The Austin-based accounting firm chosen to audit CCSD, Ressel & Associates LLC, published an initial audit report in September 2019, but the school sales tax resolution that year wasn’t approved by the County Commissioners.
When a sales tax resolution was approved in June 2020, Ressel & Associates was retained to update its audit findings. Its report released in August provided both the initial audit findings and an overlay of the updated findings and observations to reflect current conditions.
“As the district continues to adjust to new leadership, during the global pandemic, we will work collaboratively with the school board and community stakeholders to manage and resolve the suggested observations and recommendations," Clay County superintendent David Broskie.
The district was audited on the following six criteria:
- The economy, efficiency, or effectiveness of the program.
- The structure or design of the program.
- Alternative methods of providing services or products.
- Goals, objectives, and performance measures
- The accuracy or adequacy of reporting
- Program compliance Economy, efficiency, effectiveness