THE STATE OF FLORIDA
THE SCHOOL BOARD OF MONROE COUNTY, FLORIDA
MARKT. PORTER,
Superintendent of Schools,
Petitioner ,
V.
KENNETH M. GENTILE,
Respondent.
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ADMINISTRATIVE COMPLAINT
Petitioner, MARKT. PORTER, Superintendent of Schools of Monroe County, Florida, files this Administrative Complaint, pursuant to Chapters 120, 1001 and 1012, Florida Statutes, Rules 6B-1.001, 6B-1.006, and 6B-4.009, Florida Administrative Code, and the Policies of the School District of Monroe County, Florida and states as follows:
JURISDICTIONAL BASIS
The agency is The School Board of Monroe County, Florida, located at 241 Trumbo Road, Key West, Florida 33040.
The Petitioner, MARKT. PORTER, is the Superintendent of Schools of Monroe County, Florida. His address is 241 Trumbo Road, Key West, Florida 33040.
The Petitioner is statutorily obligated to recommend the placement of all school personnel and to require all employees to observe and comply with all laws, rules and re!,'1.llations. Petitioner is required by law to report and recommend appropriate action against
PagelofS
Filed December 4, 2012 2:33 PM Division of Administrative Hearings
school employee who fails to comply therewith, inclusive of the Respondent, KENNETH M. ("hereinafter "Respondent").
The Respondent KENNTH M. GENTILE, is an employee of the School Board of Monroe County, Florida, and is currently employed as the Director of Finance and Performance in Key West, Florida in the Monroe County School District.
The last known address of the Respondent, KENNETH M. GENTILE, is P.O. Box 4159, Key West, Florida 33041.
ADMINISTRATIVE CHARGES
Petitioner, MARKT. PORTER, re-alleges the above and states as follows:
At all times pertinent hereto, the Respondent was employed as the Director of Finance and Performance in Key West, Florida in the Monroe County School District.
In 2010, Respondent submitted documentation to the School Board of Monroe County, Florida stating that he was a Florida and New York C.P.A. without holding a Florida
C.P.A. license and without having a New York license that was currently active/registered. See attached Composite Exhibit "A.".
Sufficient just cause exists for Respondent to be disciplined pursuant to School Board Policy 1121 for making false or misleading statements in connection with seeking employment, as well as Florida Statute §473.322 and related statutes.
School Board Policy 1121 provides:
1121 - CONDITIONS FOR EMPLOYMENT AND RE EMPLOYMENT OF ADMINISTRATORS
Applicants for employment or reemployment must submit an employment application, a copy of the social security card with correct name, and a minimum of three (3) acceptable references. Candidates shall meet the School Board's hiring guidelines and employment prerequisites prior to consideration for any vacancy.
Page 2 of 5
Failure of candidates to adhere to the time schedule established for submission of documents may be cause for failure to employ or for dismissal.
False or misleading statements or answers or omissions made by a person in connection with seeking employment may bar a person from employment with the Board or, if discovered after employment, may result in disciplinary action, including termination upon the recommendation of the Superintendent and the approval of the Board. Each case shall be considered on its own merits.
The Superintendent shall develop appropriate employment procedures governing the recruitment, screening, selection, appointment, and employment of all personnel consistent with Florida statues, State Board of Education rules, Federal requirements, and Board policies.
Florida Statute §473.322 states, in pertinent part that:
A person may not knowingly ... [a]ssume or use the titles or designations "certified public accountant" or "public accountant" or the abbreviation "C.P.A." or any other title, designation, words, letters, abbreviations, sign, card, or device tending to indicate that the person holds a license to practice public accounting under this chapter or the laws of any other state, territory, or foreign jurisdiction, unless the person holds an active license under this chapter or has the practice privileges pursuant to F.S. §473.3141.
F.S. §473.3141 refers to accountants holding licenses in other states but requires that the license be active/valid. Violation of F.S. §473.322 is a first degree misdemeanor.
This action is also taken in accordance with §1012.22(t) and §1012.27 of the Florida Statutes.
Respondent violated School Board Policy 1121 and is subject to suspension without pay for five (5) days.
Pursuant to Florida Statutes and School Board Policies and Rules, on October 23, 2012, Petitioner sent written notice to Respondent advising that Petitioner recommended
Page 3 of 5
suspension without pay for five (5) days, and further advised Respondent of his right to request an administrative hearing.
On November 5, 2012, Respondent and his counsel, Robert Cintron, requested in writing a hearing to appeal the decision to suspend Respondent. See attached Exhibit "B."
On November 20, 2012, the Petitioner recommended and the School Board approved referral to administrative hearing.
DEMAND FOR RELIEF
Petitioner, MARK T. PORTER, Superintendent of Schools of Monroe County, Florida recommends that the Monroe County School Board, after providing the requisite notice, suspend the Respondent, KENNTH M. GENTILE, from his employment as an employee
predicated upon the foregoing facts and legal authority for a period of five (5) days without pay.
EXECUTED this _J_ day of De(iA1] blf,2012.
&
Superintendent of Schools
STATE OF FLORIDA )
) SS: COUNTY OF MONROE )
BEFORE ME, the undersigned authority, personally appeared, MARKT. PORTER, to be known to be the person described in the foregoing instrument; and he acknowledged that he executed the foregoing instrument for the purpose therein contained.
WITNESS my hand and seal this ;j day of beetmtxfu, 2012.
- .r..
SALLY M. SMITH NOTARY PUBLIC STATE OF FLORIDA
Comm# EE128278
Expires 917/2015
My Commission Expires: Page 4 of 5
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that a true and correct copy of the foregoing has been furnished via U.S. Mail this day of ,2012 to: Kenneth M. Gentile, P.O. Box 4159, Key West, Florida 33041; Robert Cintron, Esquire, Morgan, Cintron & Hogan, PLLC, 317 \Vhitehead Street, Key West, Florida 33040 (counsel for Respondent); and Cheryl Allen, Director of Human Resources, Monroe County School Board, 241 Trumbo Road, Key West, Florida 33040.
By_r
Florida Bar No.: 911518 School Board Attorney
Page 5 of 5
KEN GENTILE
m N. Ashley Dr. unit 81I Tampa. FL 33602 • p :£813) 598-1640 • )(k&ntilex«Pyanoo.com
PROFESSIONAL PROFIT.E
Results minded organizational leader who solves problems collaboratively and i n accordance with corporate mission . Areas of experience include risk management, controls, finance, accounting, auditing, communications and reporting. Successfully developed leaders and led teams to accomplish project and process redesign and imp le mentation . Developed and i mp le me nted training and education programs as part of corporate and academic environments.
Dai ly Accounting
Monthly close
Deve iop Financial Procedures Process Redesign
Training
SK!LLS SUMMARY
Forecasting and Budgeting
Audit Interaction
Financial St.:i tement Preparation and Analysis Financial Reporting and Analysis Process and Financial Modeling
Financial Systems/ MIS Payroll and Human Resources Strategic Plann ing
Operational Ana lysis /Over site Contract Negotiation
RECENT CAREER HISTORY
---
1',;;:,&J:- ""'¢.i-.'1,
Uls borough County, Board of County Commissioners, Tampa 2007 - present
nior Performance Auditor
Developed and imp lemented poliaes and procedures relating to all aspects of Internal Performance Audit operations. Performed budget analysis and strategic planning projects on behalf of county commissioners resu l ting in significant recommendations for improvement. Conducted performance audits, benchmark studies and agreed upon procedures for process re-engineering.
Accomplishments:
Developed county-wide nsk model 18 month audit planning tool
Implemented Commissioner and Assistant County Adm inistrator liaison process to improve
commun ication .
Presented findings and results to commissioners and senior staff.
Metropolitan Ministries £nc., Provider of self-sufficiency services to poor, homeless, Tampa2004 • 2007
Chief Financial Officer
Oversaw all financial operations of this $14 Million dollar non-profit, including daily accounting, payroll, Treasury functions. Managed legal, banking, accounting and external audit relationships . Resolved internal control weaknesses. Developed financial analysis, strategic planning and multi year forecasting with w focus on growth and regionalization . As a part of the executive team determined the future course of the business including fund raising, capital projects and program grants.
Accomplishments:
Designed, trained and implemented monthly accrual and expense forecast process resulting in 50% reduction in food costs from $400K to $200K
Successfully provided key analysis and five year strategic forecasting to senior management and Board of Directors. The modeling help set the stage for capital projects and fund raising.
Associated Marine Institutes Inc., Non-profit service provider to at-risk youth, Tampa 1999 - 2004
Director of [ntenw Audit
Oversaw all risk and auditing activities for $80 million non-profit covering 56 locations in eight states and Cayman Islands. Conducted financial, operational and compliance audits throughout the organization. Authored quarter risk publications identifying best practices and high risk activities. Contributing 400+ hours annually toward the year-end financial audits. Developed and delivered internal fraud prevention training courses and participated in cross-functional teams implementing company -wide projects and process redesign efforts.
Accomplishments:
I ntegra ted data-mining software to ol (ACL) into audit programs resu l ting in 100% s,1mpling, ongoing monitoring and 50% red uc tion in aud i t staff
Reduced external audit fees 40% over a fiv e yea r period th rough co-sourc ing and active invol veme nt in the audit process.
Designed and implemented company-wide risk self-assessment process includ ing training of program directors and sen io r staff resuiting in mnre effect ive coverage of audit risk areas and 20% reducti on in aud i t exceptions annu ally .
ADDITIONAL COMPANY EXPERIENCE
He ld leadership positions in the following companies Crystals International. Man ufacturing. Florida Cardiology,
Healthcare Citi, International Banking, Ernst & Young, Public Accounting.
Microsoft Word Microsoft Excel (including macros)
Microsoft Access Microsoft f'owerPoint Microsoft Project Microsoft Visio
TECHNICAL SKILLS
Blackbaud QuickBooks (Pro Advisor)
FAMIS
Financial Modeling
ACL
Budgeting/ Forecasting
Turbo Tax Strategic Planning Lawson HRIS
Design and Bu i ld Custom Databases
Microsoft Works
Bank Trea, s 1ry and FX Systems
University of South Florida Queens College
Certified Public Acwuntant Certified Internal Auditor
Certified Government Audit Professional Certified Controls Self-Assessor Graduate Dale Carnegie
EDUCATION
Masters Degree ·· (ntemationa l Finance
BA (Dual Major) - Accounting/ Economics New York and florida
!TA Florida IIA Florida HA Florida
ADDITIONAL SKILLS
While working in the jobs listed in the career chronology above l have also participated extensively in the following:
Local president of Tampa Bay IlA chapter consisting of over 500 members as well as VP of education which consisted of surveying members and developed comprehensive cost effective training
0 Adjunct professor at National Louis University and Strayer University in consisting of development and implementation of courses (auditing, accounting, economics, MIS)
Developed and delivered two 40 hour courses in Auditing for Managers and Operational Auditing
Facilitated and delivered training for over 8 courses for the rIA
Developed courses at the corporate level in fraud prevention, credit management, internal controls and accounting
0 Utilized CCSA certification to facilitate several multi-day workshops to achieve improved process re-engineering and improvement of controls
TIIE SCHOOL DISTRICT OF MONROE COUNTY
2 CONTR.\CT FOR POSffi ON OJF INTE A.i.L AUDITOR
3
4
Tiffi SCHOOL BOARD OF MOl\TROE ocrUNTJt\ FWRIDA ("ScbooL
Board") and KENNE'!'Hl GJE1'1f)[LE ('•Employee'>) hereby agree as follows:
!. Re c j¢<ntio nz. The Schoo! Board and Employee jointly make the
foll.owing recitations which each are in p8.rt relying upon as an inducement to enter
into this contract:
to A. The School Board desires to employ a qualified individual to fiH the
position, and perform the duties, of District Internal Audito r. The School Board
has the legal authority to enter h"ltO employment contracts pursuant to Section
1001.41(4)5 Florida Statutes, and has the specific authority to employ an Internal
Auditor pursuant to Section l 001.42(10(1), Fiorida Statutes,
B. The School Board has developed an Internal Audi tor po sition
description. which is attached hereto as Exf1ibit A. The School Board and the
Employee recognize and agree that this position description may be amended or
re vis ed from time to time by the Schooi Board at its' sole discretion.
C. Employee has experience in perfonning internal audits of governmental
agencies, and is professionally credentialed as a Certified Internal Auditor (CIA)
and. Certified Government Audit Professional (CGAP), Certified Controls Self-
Assessor (CCSA) and Certified Professional Accountant).
D. Employee desires to be employed by the School Board to perform the
duties and responsibilities of the position of Internal Auditor for the School
District.
2. Empk)yment The School Board hereby appoints and employs Employee to
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the position of Internal Auditor with the School District, subject to the following
terms and condhions. Employee hereby accepts the appointment and employment,
subject to the foUowing terms and conditions. Both the School Board and
Employee agree that this employment agreement shall be interpreted and enforced
consistent with the then-current Internal Auditor position description, School
Board policies, and relevant Florida law and Florida Administrative Code
provisions as may be changed from time to time during the term of this agreement.
3. Term of .Employment; Commeoceme&nt; Normal Termination. The initial
tenn of this Agreement shall be for a period of thirty-six (36) calendar months
from date of commencement. This Agreement shall commence at 8:00 A.M., t I April 19, 2010. Trus Agreement shall normally terminate at 5:00 P.M., April 18, 12 2013.
1.3 4. Renewal of Contnict. This contract may be extended for additional twelve--
14 month periods upon the mutual agreement of the School Board and Employee. For
f 5 an 'tension of the initial term of empjoyment, Employee shall notify School
Board not more than ninety (90) days nor less than seventy-five (75) days prior to
the normal termination date of Employee's desire to have the contract extended.
School Board shall act on the extension request not later than sixty (60) days prior
to the normal termination date. Subsequent extensions shall require notification by
the Employee not earlier than sixty (60) days nor later than forty-five (45) days
prior to the termination date of the prior extension.
5. Salary. School Board agrees to pay to Employee, and Employee agrees to
accept, an initial annual salary of ONE HUNDRED TWENTY-TWO
TiiOUSAND FOUR HUNDRED THIRTY TWO DOLLARS ($122,432.00).
Subsequent annual salaries shall be not less than the initial annual salary, and may
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WH. 18 2 iJ 1 0 5:58PV. No. 36 77 " 3
be increased by the School Board in accordance with an adopted salary schedule
for the Internal Auditor position.
6. Benefits. School Board and Employee that employee shall be eligible for,
entitled to, and shall receive all of the benefits currently available to and received
by other non"instructional administrative staff of the School District. Such benefits
include health insurance coverage, accrual and use of annual and sick leave, and
employer contributions to the Florida Retirement System at the Senior
Management Class'' and for federal sodal security entitlements. The Employee
shall receive as part of regular compensation., a flat rate of $350.00 (three.:hund.red-
fifty dollars) a month in lieu of district travel reimbursement and cellular phone
I I use. Annual leave shall accrue at the rate of one (1) day per month of employment,
and sick leave sh.all accrue at the rate of one (1) day per month of employment.
School Board also agrees to reimburse Employee the costs of relocation of
Employee's residence to Monroe County in an amount not to exceed FIVE
THOUS.AND DOLLARS ($5,000.00) to include one house hunting trip for
Employee and Spouse. Such reimbursement shall be based upon receipts for
expenditures made by Employee, and such receipts shall be in a from acceptable
t8 by the School Board. School Board further agrees that Employee sh.all be entitled
to four (4) personal days with pay to be used within the first six (6) months of
employment for relocation and job transition purposes. All personal days shall be
with full pay and benefits. The Employee will also be credited with 12 days of
annual Ieave. In addition to the foregoing, the Internal Auditor, based on the
recommendation of the Audit Committee and approval of the School Board, shall
be eligible to receive additional incentive pay increases as specified in Attachment
"B" hereto.
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k 36 77 P 4
l 7. Maintenance of Certifications. School Board and Employee agree th.at it is in
the best interests of the School District that Employee maintains the professional
certifications currently held by Employee. School Board agrees to pay to
Employee the fees and associated costs necessary to maintain Employee's current
professional certifications, including continuing professional education
requirements, and Employee agrees that Employee shall perform all actions
necessary to maintain certifications in an economical, cost effective, and
reasonable manner so as to minimiz.e expenses to the School Board. Employee
shall immediately inform School Board in writing of any change in certification to status that may occur during the tenn of this Agreement.
11. 8. Employee Evaluations. School Board and Employee agree that Employee's
performance as Internal Auditor shall be evaluated by the School Board. An initial
evaluation shall be conducted by the School Board not earlier than six (6) months J 4 nor later than seven (7) months from the date of commencement of this I5 Agreement. A successful tia.t evaluation wiU result in a salary-step increase.
Thereafter, evaluations shall take place during the month of May of each year this
agreement is in effect. Employee and Superintendent shaJl mutually agree to the
contents and format of the evaluation form to be used by the School Board, subject
to approval by the School Board. The agreed-upon form shall be presented to the
School Board for approval not later than ninety (90) days after the commencement
date of this Agreement.
9. Termination of Contract This agreement may be terminated by School Board
only for cause, as defined in Florida law. If the Employee is terminated by the
School Board without cause related to the job performance, he shall receive as
severance benefit of lump-sum cash payment in the amount equal to the salary and
Page4 of8
o 36 77
benefits of one year. Employee resignation will not constitute a valid reason to
invoke severance pay. Titis agreement may be· tenni.nated by Employee upon
giving sixty (60) days written notice to the School Board. If Employee tenninates
this Agreement within the first twelve (12) months of employment, Employee
agrees to reimburse the School Board (a) the amounts paid to Employee for
reimbursement of relocation costs; (b) the amounts paid to Employee for the
personal days used by Employee; and (c) the amounts paid to Employee for the
fees and related costs for Employee maintaining professional certifications,
including fees and costs for continuing professional education.
1o 10. Reporting Authority. School Board and Employee agree that Employee shall
report to, and be responsible solely to, the School Board as an entity.
tt. Additional Terms and Colllldidoeg.
A. The Employee shall be pennitted to engage in teaching during non-work
time so long as such activity is not in conflict with the interest of the School Board.
The School Board shall be the sole judge of whether any conflict exists. The
services to be performed by Employee shall begin on the day and in the position as
afurementioned and in a location as designated by the School Board. The School
Board may transfer and assign the Employee to any other location in the School
District at the School Board's discretion. Employee agrees to perform the
obligations attached to the position for which employed, as prescribed by the
School Board for the full period of service for which this contract is made, and in
no event to be absent .from duty without leave.
B. Employee agrees to observe and to enforce faithfully the laws, rules,
regulations and policies lawfully prescribed by legally constituted school
authorities insofar as such laws, rules, regulations and policies are applicable to the
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1h 8677 6
duties and reports required of Employee by the School Board.
C. School Board may suspend or remove Employee for cause as provided
by law. Employee shall not be entitle.cl to .receive any salary from and after the
date of such suspension or removal unless such suspension is revoked and in no
event shall Employee be entitled to any compensation subsequent to the
tennination of this contract.
D. School Board has made available to the Employee in the Administrative
offices, on the School District's website, or other accessible place at each school a
copy of it rules* regulations and policies for which Employee will be held
accountable and subject to under the terms of this agreement. Employee agrees to
l l read and become familiar with those rules, regulations, and policies within thirty
(30) days of the commencement of this agreement.
E. This contract shall not operate to prevent discontinuance of a position as
provided by law.
F. It is expressly understood and agreed that neither Employee nor School
Board owes any further contractual obligation to the other after April 4, 2013, and
that no expectancy of re-employment may be derived from the execution or
performance of this contract.
G. Titls contract shaH at all times be subject to any and all laws, rules*
regulations and policies now existing or hereafter enacted and which may be
applicable to this contract.
H. Employee acknowledges and understands that administrative employees
are not represented by a collective bargaining unit.
IN WITNESS WHEREOF, School Board and Employee have executed
this Contract on the last date below written.
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ff I r"'
1
2
3 ATTEST:
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Dr. Joseph Burke,
Superintendent
g 9 IO
l1 EMPLOYEE
12
th 36 77
SCHOOL BOARD OF MONROE COUN1Y
By: _
Andy Griffiths, Chairman
DATE: _
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14 Kenneth Gentile
?5
16 DATE:
17
3/11/(0
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\lo. 36 77 J 8
EXHIBITB
2
J ?ERFORMA,NCE BASED PAY INCENTIVE
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5 The Internal Auditor shall be eligible for the following pay incentives:
6
I. To be d¢tennined in concert with the Audit Committee ao4 Aprpovcd by t_he SQhooj
Board within the first 90 da:x:s after employmS:Qt tQta I not to exc 1Q% of the total base
9
10
ft is expressly understood and agreed between the parties that the aforementioned pay iocentives
are performance based with no automatic guarantee or entitlement to Employee. Pay incentives
will be available on an annual basis based on the Audit Committee's recommendation that pay
incentives have been earned and School Board approval of same. Audit Committee or School
Board are not bound to continue incentives from year to year.
l6
17 -END-
Page 8 of 8
h 2677
.C...:-Xrt,1. 1 uIAit.
;'A ll
MONROE COUNTY SCHOOLS
POSITION DESCRIPTION
TITLE: INTERNAL AUDITOR
GENERAL OESCRJP110N
rne essent ial function of this position Is to assist the Monroe County School Board in ensurlng fiscal responsibility and acCQuntablllty for the assets, re$0urces and operations of ttie Monroe County School District end lo ensure compliance with all applicable laws, rules , regulations, pollcles and procedures. To that end, the District lntemal Auditor position is empowered to the rull extent permitted under Florida law to assist the School Board In carrying out their responsibilitJes for effective financial oversight, and ensuring the existence of infernal controls that safeguerd the School District's assets and resources . The Internal Auditor Is expected to notify the Board of inefficient, ineffective financial practices, as well as those practices that violate applicable laws, rules, regulations and policies. The lntemal Auditor is also expected lo optimize District resourc by recommending new or Improved Internal controls that safeguard the Monroe County School District's assets and financial resources and identifying ways to improve the financial efficiency and effectiveness of the Monroe County School O!strict's
operations and actMfies.
The position operates under the direction of the Monroe County School Board and with input from the AUdit Committee. The District Internal Auditor perfoims. and may supervise others in the performance of, the internal audit process that results in written audit reports that provide data and Information, documentation. analyses, advice and
recommendations concerning the mattera t t1dlfed . The District lntemal Auditor will also work cooperatively with external auditors (fe<feral, state and el<ternal contracted audl1ors) to ensure the success of such e ternal auditors' auditing activities.
PRIMARY owes: This list represents the e5sentiaf tasks performed by the position. These assen fob funcrlons are not to be construed as a complete ststement of all duties performed. !Employees will be required to perfonn otMr duties es assigned.
With Input from the Audit Committee, prepares and/or revises, and recommends to the Monroe County School District, a District Audit Manual setting forth the standard operating procedures for the Office of the Oistnct Internal Auditor _
W'ilh input from the Audit Committee. prepares and submits for Schoo l Board approval an annual audit plan .
Conducts performance audils and compliance audits (lncluding within those two broad categories economy and efficiency auefrts, prog,am audits, contract audits, financial statement audits, financ i al-related audi ts, investigatory audits and speclaf audits) In accordance with Monroe County Schoof District approved audit pla ns. Reports lhe
results of those audits to the Schoo4 Board in written rorm.
E:xamfnes District key control points of accounting and /o r management tracking syste ms . financial. admin istrativ e and purchasing practices, records. activities. and contracts to determine the existence and effectiveness of intemal financial controls, conformance
with good business practice1 efficiency and effectiveness. and repons to the School Board on :,eme.
Assesses the adequacy and effediveness of the District's processes for controlllng its actMties in managing Its risk& in the ar&as eet forth in the Board-approved audit plan.
Evaluates the Ois.trlet's means of safeguardi ng assets and, as appropriate verities the
accounting such assets.
Performs substantive tests of financial records, systems, contracts, and projects to evaluate the adequacy of systems establl$hed by the District and District activities to ensure compliance with a} Board directives, rules and policies, end b) legal requirements or regulations affecting District financial and administrative matters, and reports to the School Board on the same.
May select. train and supervise support or subordinate auditors.
Performs audits by applying established audit techniques and procedure$ ror the /
purpose of deterring or detecting waste, fraud or abuse.
Identifies and evaluates systems efficiency and effectiveness through the application of ttie auditor's knowledge of busine$S and accounting systems.
Makes recommendations In audit reports to promote greeter eff'iciency and effectiveness
In the use of the Monroe County School District's assets and financial resources.
Appraises the adequacy of corrective actions taken to improve deficient conditions in a reasonable period after final audits reports have been released and reports same to the School Board.
Provides Insight to tne Board on the appropriateness and effectlvene$S of reamimendations made by the Superintendent or District financial staff on significant financial maHers or policies.
Develops, recommends and Implements audit automation systems.
Acts as a liaison between the Monroe County School District and external auditors (federal, state and extemal contracted auditors) and monitors the responses from Monroe County School District administrators to audit findings and recommendations made by such external auditors.
Informs appropriate per&ona, in accordence with the policy establishing !he internal audit process, of cone.ems thal come to light during the internal audit process and which require Immediate response In order to protect the health, safety or welfare of students or employees of the Monroe County School District, or to mitigate waste of Monroe County School District assets or resources
Conducts himself/herself In accordance with the Monroe County School District's Mission Statement and The Code of Ethics and the Principles or Professional Conduct or
the Education Profession in Florida promulgated by the Florida Education Standards Commlsston.
2.
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Performs such olher duties as required or assigned by the M onroo County School
Boa rd.
GfgNERAL RE$PONSIBtl.,mEs Af:!.,D REQUIREMENTS
DATA RESPONSIBILITY: "Data Responsibility refers to information. knowledge, IJf'ld conceplions obtainect by obse!Vation, investigation. interpretation, visualization, and mental creation Data ere intangible and include numbers, words, symbols, ideas. concepts, and oral verbaf!zatlons.
Synthesizes or Integrates analysis of data or information to discover facts or develop knowledge or Interpretations; modifies policies, procedures. or methodologies ba ed on findings.
PEQPLE RESPDt!f§IBtLITY_j "People Responsibility'' refers to individuals who have contact with or are influencad by the position.
Negotiates or t!xchanges ideas, Information, and opinions with others to formulate
policies and
programs. or arrive jointly at decisions, conclusions, or solutions
ASSETS BESPONS!BILITYi.,"Assets Respons1b11;ty• rofers to the responsibility for achievmg economies or preventing loss within the otganizetion.
Requires responslbillty and opportunity for ach1evrng widespread economies and/or preventing losses through the development and admlnisfratlon of organization-wide programs and policies 1hal impact the operations of two or more major departments or
!hree or more minor departments.
MATHEMATICAL REQUIReftt;NTS: "Mathematics• deals with quantfties, magnitudes, snd forms and their relBtion$hlps and attributes by the use of numbers and symbols.
Uses prc1ctical application of fractions, percentages, ratios and proportions,
measurements, or
logarithms; may use algebraic solutions of eQuations and equalittes. deductive geometry,
and/or descriptive statistics.
COMMUNICATIONS REQUIREMENTS;• eo mmunications· involves the ability to resd, write, and speak.
Reads Journals and manui, fs; prepares specialized reports and business letters with proper format and grammar; speaks to groups of employees and peopie outside the organization.
COMPLEXITY OF WORK: ·complexity of Work" addresses the analysis, initiatjve, ingenuity. creattvity, and concentrstion required by the post1ion and the presence of any unususf pressures.
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Performs complex work involving the appl1ceHon o( logical princlp les and thinking to soive p1actical problems within or apptying to a unit or di vision of the organization ; requires continuous, close attention to detail for accurate results ; and involves rrequenl exposure to unusual pressure .
Ob1ains , analyzes and appraises data as a basis for i11fo r ffl ed. objective opinions of t!ie activ itie s being audited for in cfu, s on in audit reports.
IMPACT OF DECISION§; "fmp8CI of Decl$ions• refers fo consequences such as
damage to
property. loss of data or property, expos1.Jre of the organization to tege/ liab ility, or injury or death to individuals.
Makes decisions with very ser1ous financial impact• effects entire of9<1nizatlon and the general public.
EQUIPMENT USAGE: "Equipment Usag • refers to Inanimate oOjects such as subslences, materials., machines, tools, equipment, work aids, or products. A thing Is tenglble snd has shape, fonn. and other physics! characterts/fcs.
Establishet methods and procedures for acquirir'lg and handling machines. tools. equipment or work aids involving extensive latitude for judgment re9ardtng attainment of standard or in selecting appropriate items.
SAFETY OF OTHERS: "Safety of Others• refers to the responsibility for other peol)/e's safely, either inherent in the job or to assure the safety of the general public.
Requ ires some responsibility for safety and health of others and/or for occasional enforcement of the standards of public safety or health
EDUCATION AND f:X,PERIENCE REQUIREMENTS
EDUCA TIQN REQUIBEMENTS: "educstion Requirements• refers to job speoffic
training sncl
education required for entry Into the posfflon
Requires a minimum of a bachelors' degree from an accredited college or untverslty with concenlratlon in business administration , acc oun ting , finance, public administration, or related field.
Master's degree from an accredited college or university with concenlratlon in business admini5tration. accounting, finance, or public administration
Y,g:'NSES, CERTIFIC(fflON§, ANO B,EGjSTRATfONS REQUIRED; "Licenses,
Certifications. at1d Registrations" refers lo professional, state, or federal licenses. certJ°fications, or registrations· required to &nter the position.
CPA (Cer11fied Public Accountant) or CIA (Certified Internal Auditor) certification In the State of Ftorfda.
EXPERIENi,E REQUIREMENT:S"E.xpen'ence Requirements" refers ro the amount of work experience that Is required for entry into the position that would result In reasonable
pectatlon that the person can perform the tasks required by the position.
A minimum of flve (5) years of successful experience in performing financial illudlts for a large enttty I& requited, Including auditing automate<! accoun1ing sy$tems, as is a minimum of five (5) years' managerial experience in financial accounting and/or Internal auditing in a large entity.
Three (3) years of senior management experience In a large accounting organfzatkin or auditing firm may be substituted for two (2) years of the required auditing experience.
Some of the requtred auditing experience shall have been obtained working fur a public agency or auditing public agency financial operations.
Experience working in a school system in a professional-level financial cepacity, or in auditJng school system financial records, Is preferred.
t,<NQWLEOGE REQUJREMENTS; •Knowledge Requirements• refers to tne amount of knowledge that ls required for entry into the position that would result in reasonable expactetlon that the person can perform the tasks required by the position.
Advenced knowledge of government finance, accountl11g, budgeting, cost control principles, auditing standards, and generally accepted accounting principles.
Knowledge of pubt!c education funding, budgeting and accounting.
Ability 10 read and apply laws, rulos, regulations, policies and procedures. Ablllty 10 exercise sound Judgment.
Ablflty to defend the accuracy of findings and statements, under significant pressure.
Strong planning and organizational skfll&.
Ability to work independently and with little supeNislon .
Ability to perform duties wfth a professional and cooperative work ethic while maintaining confldentfaffty.
Abilffy to clearly and effectively communicale orally and in writing. lnclucffng the ability to
make oral presentatlona at Monroe County School District and other public meetings.
Knowledge of and ability to use current computing technologies and software applicetiona appropriate to accounting and auditing, Inc luding PC office applications
Knowledge of contracting. negotiating,
Knowledge of indus try-standard automated financial and accounting reporting systems.
5
t,i¼ r . 1 8. 2 )10 6 : 00 PM
Knowledge of federal and state financial regvlations applying to School Distric ts and governmental accounting and reporting.
Advanced level of ability to analyte financial data and financial reports statements, and projections.
Abllity to ptasent findings in an easily-comprehended, written format.
Advanced verbal communication and inta<personal skills necessary to work tactfully and
effectively with diverse individuals and at all levels of management.
Ability to produce work wlthin tight timeframes and simultaneously manage several projects
Strong attention to detall.
Ability to Identify fraudulent practices and tenacity to dig deep In records And documents to prove fraud or abuse.
Willingness and ability to worlc a flexible sch edule.
WORKING CONDITION$
Working conditions are normal for an office environment Work. may require car travel, and some weekend and/or evening work.
/M?ERICANS V'f1TH DISABIL[[J.ES B{gUIREMENTS
PHYSICAL p MANQS; "Physical Demands" refers to the requfrsments for physical exertion and coordination of limb and bOdy movt;menL
Requires sedentary work lnvofvlng standing or walking for brief periods, exerting up to 10-20 pounds of fOfee on a regular basis, and some dexterity in operating office equipment
Ability to operate a motor vehicle.
UNAVQIOAl3LE HAZARDS: -unavoidablrt Hazards' refers to unusual conditions in /he work environment fhtit mey cause illness or Injury.
fhe position Is exposed to no unwsual environmental hazards.
SENSORY REQ!,JfREMENT : "Sensory Requirements• refers to heating, sight, touch.
taste, and smell nt1cesssry to perform the tasks n,qufred by the position efficiently.
The position requires nonnal visual acuity and field of vision, hearing and speaking abHities and the ability to use a computer to type written materials and reports.
ERICANS WITH DtSABIUTTES ACr COMPLIANCE
h 36 7 7
r' • 5
Monroe County SchOol District is an Equal Opportunity Employer. ADA requires U1e D i strict to provide adequate accommodations to qualified peroons with disabllHles. Pr ospective snd current employees are encouraged to discuss ADA accommodations wrth management.
'{JI
THE SCHOOL BOARD OF MONROE COUNTY, FLORJDA
' l •; J ,; 11( \ L.,_·l 1,.•.._;
'...\ 1 u t., \ <.:f Ii 1 l ....
Krn G n1ile CPI\, CI A Chief Audi1or
Ollice oi' ln1cmal Audit
24 I Trumbo Rd.
Key w.-.1. Fl JJ041J
( h;;:r
Y,,..: ,.; Ch a ir
SCHOOL BQ,\RO
Andy Gri1Tilhs
John Dick
St.:• "11 Pribramsky
Or. R. Duncan Ma1hcw<0n 111
Or 0-.:bra WJ lkcr
May 2 5, 2010
Members of the School Board of Monroe County, Florida Memben: of the School 8011Id Audie Commil!ee
Or. Joe Burke, Superintendent Ladies and Gentlemen:
r am pleased 10 submit thi report to you in accordance with School Board Policy 6825 which states:
ft fa the e:rpress policy of the School Board to promote financial re. ponsihility and acco1,ntabiliry.fur ;he as.rets and uperation of the District and to ensure comp{fonce with all applicable lows, ru{e5. regulations, palicie.1. (Ind procedures . It is also the express policy of the Board that the infernal auditor position xetforth herr:in br empowered to the full extent pennitted under Fforida law to assist the Huard in carrying out these goals and the Board's responsibilities relating to general.financial <Jl'l'rsight, ensuring the exrslence of internal controls rhut safeguard i/,e Di.Hrict's anets and resources. identifica1io11 of ways to impro ·e tlte financial efficiency und effectiveness of the District'. operations, programs. contracts. and actil'ities. af/d ensuring compliance with all applicable law , rules. regulahoru, policies. and procedures,
I have enclosed the result!! of the Monroe County School Board Audit investigation - HOB Concession . The staff has been cooperative and infonnarion has been provided in all respects with the exceprion of support documentation records for work performed internally and externally (as noted in the report). Although this !uck of infomu11ion did not affect the findings presented in the report, it does highlight the need for the organization including departmenrs, functions, school etc JS well as out ide vendon to fully comply with requests for information in order for the lnremal Audit Office to be effective and the audit results lo be !ICCurale, fair and objec tive . Due lo the nature of the investigation (factual presenuuion) and timing of the presentation of the report to the School Board there is no Management response included. I have reviewed the report contents with staff and there was no objection to the facts presented. Management my wish to respond after the report is presented and will be reiiport ib!e for corre<:tive action as ap pro pria te .
I will be presenting an audit work plan to the Audit Committee and School Board during June, 2010 to help prioritize audit resource.. and en,.;ure this office is providing value to the District. I want ro thank the Superintendent. the Audit Committee and the School Board for their support oflhe Office oflhe Internal Auditor.
This report wa.-. p!'<:5en!ed to rhe Audit Committee electromcafly on May 24, :!0 10 and to the School Board at 11,· \fay
2 . 20 ! 0 meeting.
Sincerely,
I
7/4
KGentile, CPA, CIA Chief Audit Executive Office uflhe Internal Auditor
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FROM
MORGAN, CINTRON & HOGAN, PLLC
Robctt Cintton, Jr.
JohnHoaaa
Dirk Smits, Esquire Vemis & Bowling. P.A.
317 WHITEHEAD STREET KEY WEST, FLORIDA 3J040.6542
TELEPHONE: 305.196.5676
FACSIMILE: 305.296.4331
November 5, 2012
W. Cuny Huti1
(1907-1988)
Hilary u. A1bu,y
(1920-1999)
81990 Overseas Highway Third Floor
Islamorada, Florida 33036
BY EXPRESS COURIER
AND FACSIMILE
RE: October 23, 2012 Notice of Suspension and Disciplinary Action to Ken Gentile
Dear Dirk:
Please be advised that Ken Gentile appeals the October 23, 2012 decision of the Superintendent imposing disciplinary action against him in the fonn of a five-day suspension without pay. Mr. Gentile requests a formal administrative hearing of his appeal. Mr. Gentile contends that the disciplinary action is without basis in law or fact.
·
· ours,
.,
Ken Gentile
RC
EXHIBITe,
\JLJ:-.G ADORESS: P.O. BOX 1117, KEY WEST, FLORJDA 33041
