Thank gosh. >> All right. Good afternoon. We will call this March 4th, 2026 school capital outlay certex oversight committee meeting to order. Can I please get a roll call? Christopher
>> Lynn >> here. >> Wally >> here. >> Brandon >> here. >> Howard. >> Jack. >> Tom. >> Matt >> here.
>> Jim >> here. >> Kyle >> here. >> Myself. Jamie. >> Thank you. All right. Next. Will uh everybody have a chance to view the meeting minutes from last meeting in
December questions, corrections that anybody saw. >> I think there was an email about uh projections that was asked. I saw that come back. I don't I don't know if that's been addressed in the minutes or if that projection's been sent.
I think that was an email for this meeting, not for >> Okay. >> not a reflection of the minutes. >> Right. That's the case. >> I make a motion to accept minutes as presented. >> Got a motion. Is there a second? >> Second.
>> Second. All those in favor signalize by saying I. >> I. Any opposed? >> That motion or th those minutes are approved. All right. First up, a presentation on sales tax revenue update. >> Good afternoon. How's everyone doing?
Mr. Robert Rios Welsh, chief financial officer, Marian County Public Schools. Um each of you should have received uh a schedule uh which goes through in detail from left to right the original budget revised budget and the amount of funds collected to date with um a projection
for the period of December through June. So going from left to right on the schedule, we originally have revised budget 39.5 or 39.6 million rounding up. Uh to date we've collected $15.2 million
or 38.4%. As a reminder, I think I've mentioned in my previous comments during these meetings that we're on a two-month lag. So that means that even though we are now in March, we are uh in the process of still receiving December and
January's payments. Uh that would bring our total to $22.8 8 million uh once December and January have been reconciled. Uh so again to repeat, we're sitting at 15.2 million in actual and
once we have booked the December and January revenue, uh which we expect in very short term, uh we'll be at about $22.8 million. The year end projection still remains the same um at that $39.6
$6 million um rounding up through the period ending June 30th, 2026. >> Please let me know if you have any questions. >> At 22.8, where does that put us in projection if that of the 39.6?
That should put us at about 50 55% once it's booked, which more than halfway through the year is pretty much on target. So, right where it needs to be. >> Okay. So, in essence, you're saying
you're running raidable and you'll you're looking to hit target. >> I'm sorry, sir. Could you repeat that? >> You're basically running raidable and you're looking to hit target. >> Yes. Yes, that is correct. Thank you. >> Any other questions? >> So, have the expenditures
uh December and January been paid? >> December and January? Um, no. Those have not been paid to my knowledge. So, are those estimates? >> Those are estimates. >> There was a comment asking to make the
font a little bit smaller the next time. I think I heard that comment earlier actually. Uh, we'll take care of that. We'll make it a little larger for you guys. Right. Well, I appreciate these numbers. Any Anybody got anything else?
>> All right. >> Thank you, sir. >> Thank you. >> All right. Next, we'll have a presentation on uh project updates from facilities and operations. >> Hi, good evening. I'm Angela Usher, senior executive director for
operations. Before going to the project, just a little bit um an update. At the December 3rd um your last meeting, you asked for information regarding the Belleview Elementary Belleview Santos replacement. You wanted to see that cost broken down some more. And Dr. Brewer
provided you that information on December 8th. And that is the only sales tax project that we have coming up because because of the cost of that project, we will fund that in multiple years. You also asked about the cost per
square foot for the two elementary schools. Even though those projects were not funded with sales stacks, they were funded with cops. We did provide that to you, but we're still in the process of reconciling those projects. So once
they're reconciled, we'll bring back to you the final cost per square foot for those two projects. Um, currently with sales tax projects, we have the two doors and walls project, East Marian and Oyola Middle. We
mentioned that to you before. We have the Belleview middle HVAC design which was a million dollars. And we also have the Belleview Elementary Belleview Santos replacement. So those are our four sales tax project and staff will
address those. I have here Mr. David Asuma who is our construction coordinator. He'll be talking about the doors and wall projects at East Marian and Oyola. And Miss Bumach, our director of facilities, will talk about the
elementary school and the HVAC project. Thank you. >> Thanks for having me. I'm going to go ahead and start with uh East Marian Elementary. We have a uh a project that involves not only tearing
down some um metal panels that divide some some areas, but at the same time uh add walls and and doors to confine classrooms for security reasons and identify some of these areas
to um improve instructional time. We also uh getting the front of the We also trying to get the front desk area, the lobby not to be um in some way
or form getting parents to just roam around. They will have a holding place. So that's more of a uh a school safety concern and some restructuring some of the classrooms. So, if you guys
have any questions, please um hit me with what you got. >> Was that change in the lobby a change order or was that addition or was that originally planned? >> That is part of the scope. Yeah. >> Okay. >> When you go to partition, so I'm
assuming this was a big bay type of building and now you're partitioning it into separate classrooms, >> correct? >> Okay. And I noticed one thing is your HVAC system testing, balancing, and whether
you're going to have to look at your fan capacities and all that. There's there's there's no number there. Do we have any sense where we are on the evaluation and design of that? Yeah, the design you can
see there the the cost for um the design fee, but there is a an architect and a MEP engineer involved where there's not much of uh HVAC rerouting to still supply and return errors for each of
those classrooms. Although we are confining them, we we have a a design team that has provided construction documents for us to move forward without too much of >> So there's no changes to the duck work to the fans. You don't have >> there are some but not not to the extent
of adding or removing any existing HVAC. >> Okay. So there's no cost because it says TBD. So >> yeah, there's there's cost involved into putting a design together, identifying where the supply and return errors are
going into each classroom. Yep. >> I believe you're talking about the test and balance. >> Yeah, >> that that we will always um hire ourselves. We have several companies under continuing contract that will be at the end of the project when all the doors and walls are in. We want to
balance the the existing system. So we haven't gotten to get a quote for that yet because we are not there yet. >> Okay. So the capacity you looked at the fan curves and everything is good. >> Yes, the engineer has confirmed that what is there will provide sufficient airflow um even when we put the walls
up. >> All right. Thank you. Appreciate it. >> So to question real quick essentially you're taking an open space and turning into classroom. So all you're doing is rerouting supply and duct off the existing main system. >> Correct. Okay. Is the abatement complete for $48,000?
>> Yes. >> Okay. >> Yeah, we do. Actually, we just started that project uh last week and most of those um lead base paint type of wall partitions are has been removed from um
I'll say 20% of the building. So, it hasn't been complete spent to its full amount of 48,000 yet. >> Okay, >> that school is very weird. >> We're doing that project in phases. So,
if that helps, uh there are about five different pods and these pods are four classrooms in each of these pods where we're building walls to separate these four classrooms, including a hallway in between them. And the abatement has been made to the classrooms that we are
currently working with. And that's about eight classrooms, two different pods. And we're going to bring the abatement team back again and remove more of those panels so we can build walls when the students are relocated.
>> Somebody had a really weird design when they built that scope. You know, I'm sure it was a concept back then, but doesn't work. >> All right. Any other questions for East Marian project. We want to move forward to Ocola.
>> Yeah. Oyola Middle School building two in a very similar concept. We have u about 12 classrooms that are separated by metal partitions and no classroom doors. So they're basically a curtain
that separates the hallway into these classrooms. So instructional time can get somewhat difficult with not much of a installation or privacy into those classrooms. So, we have um
a project already approved by the board to go ahead and remove all those partitions out and install new partitions, drywalls, metal studs, and include new doors.
In the same way, um creating partitions around the media center that is also open to the the the whole area. That project is going to start this summer. We're looking at the first day when students are not there to start
demolition. We call that as a summer project, 60-day type of uh project, all man's on deck, seven days a week type of day type of project. The asbestous assessment is complete and there's no asbestous impacted.
>> There is asbestous almost everywhere but um the two identified areas that we are not going to uh touch or affect is two under sink coatings in two different sinks that we're not even touching to remove it.
>> Okay. So basically it's encapsulated. >> Yes. There is no disrupting. Yeah. Any other questions on or should we move forward to Belleview? >> All right, let's move forward. Thank
you. Good afternoon. For the Bellevia Elementary School replacement project, um a Castaldi report has been issued. We're reviewing it right now. Um a Castali report is needed. If we want to tear down a
building, it has to be approved by DOE and it will have to be board approved. So once we reviewed it and everything is in order, we'll put it on a board agenda for re uh for approval. Um at the moment, the architect is uh under contract. Um they have done preliminary
um site evaluations and layouts and we're working on fine-tuning that and expecting um the first schematic designs very soon um with an anticipated construction set in the fall. We are
about to uh send an RFQ uh request for qualifications to select a construction manager. Um we are in we're preparing the dates right now. We are looking for um committee members and um we are
reaching out especially to our public uh um members also to be on the committee. Um and we encourage you all to uh maybe consider when we reach out to be on one of those. It's a very interesting process, very um detailed and then you
understand um you know what it takes to select a a contractor or an architect for such large projects. Um the uh we we're working right now with um Kim Kimley Horn is the uh civil
engineer. uh he's under the architect's contract, but we are also working with Kim Horn on the traffic study and the off-site improvements. Um we do that separate. Um there's a lot of uh communication with the city of Belleview needs to happen too, especially when we
tie into their roads and widen uh the turning lanes and putting the school flashing signs out. Um so we have that under uh a separate contract. Uh I don't have their quote yet, so that's why you don't see it on there yet. And we will start soon with the soil borings as
well. We um um contract with geotech uh uh separate um and I'm waiting on you know from the civil engineer and the architect the structure engineer to tell me where they need all those soul borings and then I'll get a quote from geotech and I can update um the cost on
that as well. um RM Barry knowed already our survey. So we have that and um as soon as we uh have a contractor, let's try. Yeah, here we go. Um um
hopefully we can if everything falls into place, hopefully we can start with construction in general. on the side um where we don't impact the school because it's a very large project just to do it in one summer.
Um just for information um the cost components you see on the budget sheet are the total um encumbered numbers. It's not what we have paid out to date for example to the architect. It's the total cost for the
architect. Do you have any questions on Bel Elementary School? >> A simple question. Your microphone cut out. Your the geotech is a separate company or is that is that okay?
Jeez, this is a three microphone meeting called wireless microphones. All right. Um, we have several companies under continuing contract as well for soil borings and testing. So, uh, we like to
have them under our own contract, um, to to guide them the right way. >> Thank you. If no questions uh then we go to Bellev Middle School. Um sales tax only funds the design portion on that. Uh we are
currently in an request for proposal for the design team. So we are under a cone of silence. So I can't tell you too much about it. Um but we are there was a large interest and I can
tell you we had 10 proposals and we are reviewing nine of them in with the committee. We have a a selection committee and an RFQ a request for proposal or qualifications for the contractor will go out by the end of
March. We are right now in the process of putting the selection committee to get together. Any questions on that? Doesn't look like it. Thank you. >> Thank you. >> All right, moving along. RSM auditors
update. Hello. Thank you for having us here today. My name is Michelle Copela. I'm a manager. Um my office is located in Melbourne, Florida. Um and we're with RSM, which is the Marian School's
internal auditors. Um, I have been with RSM for over six years and uh, I spend 100% of my time um, serving state and local governments within Florida. I'm a CPA and I've had
uh, 10 years of experience prior to coming to RSM, actually working at a Florida school district as well. My role in supporting Marian schools is um to lead and provide oversight for all of our internal audit projects. And just
a little bit about RSM, we're the fifth largest CPA firm and um our national government services leadership team is based in Florida, so right in our backyard. Our team currently provides internal audit services to uh 10 Florida
school districts. and we've been serving Florida schools for over 25 years. We have been the internal auditor here for Marian schools since 2023 when the internal audit function uh was initiated.
And um we do report independently to the school board. And as a quick overview of our internal audit process, um the cycle basically begins with a comprehensive risk assess starting again to identify areas of
elevated risk. The assessment involves discussions with district leadership um reviewing prior audit results um at the district. Um also reviewing current events that are going on and then just our overall uh statewide experience with
Florida and the specific risks that are here. Based on these assessments, we recommend audit projects for board approval. Each engagement results in a formal deliverable includes a structured exit process where
we review and validate all of our observations with district rel. The management provides written responses to any observations that we might have within our internal audit and those responses will include remediation
plans and timelines for those implementations. Um, additionally, we perform subsequent uh follow-up procedures which is based off of the timeline that's presented from the management responses. So it could be um you know a couple of months
or it could be a year or two dependent upon whatever timeline that is. We generally like to come in a good six months after the implementation has been completed to kind of give time for uh all the kinks to be worked out from that
new implementation that's going on. This internal audit cycle is continuous as we evaluate different areas throughout the district both financial and operational and um and really just work our way
through the district. We have been um approved in order to perform a halfsent sales tax review and um really just had our kickoff here recently and wanted to to come before
you guys give you an idea of what kind of objectives and approach that we're performing and then we'll be coming back hopefully around the June time frame um to provide you those results and um allow you all an opportunity to ask
questions as we go through the audit results. We do present those first to the board and then so it'll kind of depend on the timing of when we come to the board and when your next meeting is, but um we'll be able to come back to you
all and provide those results. You'll have a chance to read through them and um and ask any questions at that time. I'm going to turn it over to Jack Hughes who is our lead for this particular audit and he'll go over some of the objectives and approach that we have.
>> Thank you. >> Perfect. Thank you, Michelle. Good afternoon, everyone. My name is Jack Hughes. I'm a supervisor here in Florida with RSM. Michelle and I work very closely together and the rest of our team and our staff in facilitating a variety of these audit plans across the
state of Florida. here with Marian. We are performing a halfsent certax design assessment uh as part of the FY25 internal audit plan. So the primary objective of this review is to gain an understanding and evaluate
the internal processes and internal controls record uh over the recording usage and reporting of those district sales tax funds. So to accomplish that there's a few procedures that we're performing. Michelle mentioned we had uh
gotten kickstarted relatively recently. The first phase of our approach is to understand and document the process. So we've taken the opport we taken the time the opportunity to review some of the policies, procedures, charter agreements and reports related to the sertax
function that have been published to date. We've conducted interviews with key process owners. That is a step of our process that's already been complete. And while those discussions will be ongoing, it's a fundamental core to our approach and understanding how things work here within the district.
Once we have an understanding and appreciation for how everything is set up as part of our design assessment phase, we'll benchmark that against best practice things that we see elsewhere across different clients and curate those recommendations that we may have
to the district here. Once we complete that information gathering phase of our approach, we'll move into assessing the district's processes for compiling, reviewing, and reporting some of the financial data both internally and to the committee here. So, that'll be the next phase of
our approach. We'll look at the adequacy of those processes that are uh engaged in preparing and submitting those financial reports and some of the updates that you've already received here today. and we'll assess the mechanisms in place for recording and monitoring the sales or tax revenue and
expenditures. Understanding we're kind of getting off the ground with some of those expenditures. So, we are quite on the front foot there in seeing how things are now flowing through the system. So, the biggest component of our review is that design assessment. We want to make sure we're in a good spot
to continue these operations forward for years to come. Michelle already kind of covered the the deliverable component. So, you can expect a written report uh at the conclusion of our audit procedures. >> Sounds like you're making our job a
little bit easier for us. So, >> I would argue that is the goal. We We certainly hope so. >> Right. Any questions for Jack or Michelle? >> Thank you. look forward to getting the report. >> Absolutely. We appreciate the
opportunity to speak with you all today. >> All right. Next meeting. I know last time that we met, we went through the whole year, I believe, but I don't have that date in front me right now. >> I do apologize for not. >> You're good.
June 3rd and then I have September 2nd and then December 2nd as dates. >> Can you repeat that one more time? >> June 3rd, September 2nd, and then December 2nd.
I believe all at each good. Any other business before we adjourn? With that, I'll entertain a motion >> to make a motion to adjurnn. >> Got a first. >> I'll second. >> Second by Jim. All right. Meeting
adjourned. Thank you guys.