Public Meeting Announcement: Notice of Rule Development: 10/8/2025
RULE TITLE: Audit Committee
RULE NUMBER: Policy 1.091
SUBJECT AREA TO BE ADDRESSED: The proposed revised policy updates section 1.091.1 citation to statutory authorities establishing the audit committee; section 1.091.2 - adds new definitions for “management” and “OIG activities”; section 1.091.3 - clarifies committee authority by removing investigation function and identifies information committee requires for “OIG activities”; section 1.091.4 - re-organizes and further harmonizes committee responsibilities with the Inspector General policy (1.092) and Principles and Standards for Offices of Inspectors General/Government Accountability Office Government Auditing Standards; section 1.091.5 - updates committee chair and vice-chair’s terms of service; section 1.091.6 - opens non-voting committee representative opportunities to all bargaining units – Revisions further reflect updated syntax throughout all sections of the policy.
PURPOSE AND EFFECT: The purpose of the proposed policy revisions is to best align audit committee practices with the Association of Inspectors General’s Principles and Standards for Offices of Inspectors General and the Government Accountability Office Government Auditing Standards to effectuate a reduction in potential waste related to the audit committee’s responsibilities for oversight, review, and support of OIG activities.
RULEMAKING AUTHORITY: Fla. Stat. §§ 120.536(1); 120.54; 1002.33; 1001.41 (1) & (2); 1001.42; 1001.43 (2), (6), & (10)
LAWS IMPLEMENTED: Fla. Stat. §§ 286.011; 1001.32 (2); 1002.33(8); 1002.345; 1001.42 (12),(13), & (15); Rule 6A-1.0081, F.A.C.
CONTACT: Teresa Michael, Inspector General (teresa.michael@palmbeachschools.org)
RULE TITLE: Fraud
RULE NUMBER: Policy 2.61
SUBJECT AREA TO BE ADDRESSED: The proposed revised policy renames the policy “Fraud and Other Fraudulent Misconduct” and updates section 2.61.1 to include related deceptive acts and the inchoate offense of attempted fraud or concealment of fraud; section 2.61.2 – expands scope of policy to include charter school officers and employees and District volunteers; section 2.61.3 – adds new definitions for “Deceptive Acts”, “Fraud”, and “Management” including seven (7) new examples of fraudulent misconduct prohibited under the policy; 2.61.4 – strengthens fraud policy statement to include unauthorized or deceptive conduct regardless of actual loss or harm to the District; section 2.61.5 – describes management responsibilities using specific examples of controls; mandates management report instances of fraudulent misconduct to CARES; limits additional management investigation after reporting fraud; requires management cooperation with OIG in detecting, reporting, and investigating fraudulent misconduct; section 2.61.6 – reiterates employee responsibilities in detecting, reporting, and investigating fraudulent misconduct; section 2.61.7 – reorganizes section Inspector General’s authority; clarifies complaint procedure to use CARES; references Inspector General’s authority to conduct fraud investigations pursuant to Board Policies 1.092 (Inspector General) and 3.28 (Whistle-blower Protection Policy) to investigate fraud and fraudulent misconduct; removes reporting requirement as duplicative of 1.092.9 (Reporting of [OIG] Work Activities) ; expands and defines non-retaliation protections for reporting of fraud via reference to Inspector General policy; references due process section of Inspector General policy as the mechanism for disposing of false complaints of fraud.
Revisions further reflect updated syntax throughout all sections of the policy.
PURPOSE AND EFFECT: The purpose of the proposed policy revisions is to better define fraud and other fraudulent misconduct and establish clear principles and expectations of the Palm Beach County School Board and District to foster an organizational culture focused on preventing fraud and related misconduct.
RULEMAKING AUTHORITY: Fla. Stat. §§ 120.81 (1)(a);1001.32; 1001.41(2); 1001.43
LAWS IMPLEMENTED: Fla. Stat. §§ 119.07; 119.071; 1001.42 (6), (7), (8), (12), (13), & (15); 1001.43
CONTACT: Teresa Michael, Inspector General (teresa.michael@palmbeachschools.org)
THE PRELIMINARY TEXT of the proposed rule development may be obtained without cost from the School District’s web site at:
https://go.boarddocs.com/fl/palmbeach/Board.nsf/goto?open&id=DLSHG94865FD
https://go.boarddocs.com/fl/palmbeach/Board.nsf/goto?open&id=DLSHJN48C016
PUBLIC MEETING NOTICE: Development of the proposed rule is anticipated to be considered at the School Board Special Meeting (which includes Policies) on October 8, 2025. This Special Meeting will follow other Board meetings including a workshop and they are estimated to begin at 2 p.m. in the Boardroom at 3300 Forest Hill Boulevard, West Palm Beach, Florida. AGENDA: An agenda will be available by October 2, 2025 on the District’s web site at http://www.boarddocs.com/fl/palmbeach/Board.nsf/Public Pursuant to the provisions of the American with Disabilities Act, any person requiring special accommodations to participate in this hearing is asked to advise the agency at least 48 hours in advance by contacting Toni Sinclair, Board Clerk at 561-434-8136. A person may submit written comments (12 copies) about the proposed action to the Clerk no later than the time of the public hearing. This hearing is open to the public and public comment is accepted on this matter. Please contact the Clerk at the number provided prior to noon the day of the meeting, or by submitting a blue card to the Clerk at the meeting prior to start of meeting.