Another audit has been performed on the Albuquerque Public Schools. The audit was done by Griego Professional Services late last year and reported to APS in January. The audit concerned itself with internal controls.
I cannot find a copy of the audit on APS' website and for good reason; the audit reveals the same problems APS has always had and continues to fail to address; (The list is not comprehensive, I stopped reading about halfway through realizing my argument is made. The following points are pretty much verbatim, emphasis is added)
- the absence of a periodically acknowledged code of conduct
- the absence of HR processes to address nepotism conflicts of interest
- apparent lack of accountability for the protection of district assets
- a lack of process to notify the State Auditor of the discovery of any violation of a criminal statute in connection with financial affairs
- lack of background checks on those in fiduciary positions
- a lack of communication of management responses to conduct/ethical lapses
- the Districts practices and processes are reactive in nature (v proactive)
- board policy and procedural directives are outdated and inconsistently written
- employee standards of conduct are sparsely worded; due care of District property is not stated
- no code of conduct is formally acknowledged (not since the leadership abandoned its obligations as role models of the Pillars of Character Counts!)
- the whistle blower program is highly utilized (but due process is still being denied to every single one of the complaints)
- management culture shows varying emphasis on integrity and ethics
- no formal metric for measuring management responses to problems
- District management's approach to allegations of nepotism, cronyism and protection of property needs improvement
- it is unclear whether the District has reported to the State Auditor discoveries of cash fraud and property losses, or that they intend to rectify this finding in the future
- a perception that management is ineffective or ambivalent about enforcing standards of conduct, and enforces rules inconsistently
- the school board is not focused on evaluating the effectiveness of "the tone at the top" (yet they have extended Winston Brooks contract three times, three years into the future)
- the district does not publish a code of conduct
- significant turnover in the Chief Financial Officer position (the district argued "individual circumstances" for turnover; the record indicates otherwise)
- District assets are not protected from unauthorized access or use
- the District doesn't benchmark supervisory ratios
- overtime for managers is not tracked
- specific delegations of authority are not defined
- individuals hired for similar positions with similar education receive widely different compensation
- there is no management-related training program
- no systematic confirmation that required performance reviews are actually done
- it is unclear whether specific promotion criteria are documented or understood (the Council of the Great City Schools auditors wrote; administrative evaluations are subjective and unrelated to promotion or step placement)
- promotion criteria do not include adherence to behavioral standards
- HR policy does not require scrutiny of job candidates with frequent job changes or gaps in employment history
- there is no stated policy requiring employees to report criminal convictions
- credit checks are not done on employees with fiduciary responsibilities who handle cash
- activity level objectives are not periodically reviewed for continued relevance
- a lack of specific performance objectives in activity areas
- there are no formal processes for periodic risk assessment or root cause analysis of recurring issues
- I. T. back up plans are not periodically tested
- formal identification of risks at the activity-level have not been performed
- information on the function of internal controls has not been developed
- APS does not maintain an Ombudsman function
- no formalized process for employees to provide recommendations for improvements
- suppliers, customers and others are not made aware of District standards and expectations
- such standards are not reinforced in routine dealings
- improprieties are not reported to appropriate personnel
- no documentation of closure of complaints made to the Service Center or to the Superintendent
- no clear metrics showing top management is aware of the volume or nature of complaints
- formal monitoring of internal controls needs improvement
- personnel are not periodically required to acknowledge compliance with the code of conduct
- the Internal Audit Department is understaffed and therefore consumed with property issues and activity accounts at the expense of systematic issues of risk.
- the District does not conduct formal self-assessments of control processes
- no evidence of a single process or clearinghouse for tracking issues and corrective actions
Though I haven't the expertise to evaluate all of these findings, it seems pretty clear that there is a lack of standards and accountability in the leadership of the APS and that little progress is being made in remediation of the problems.
The lack of progress is due, in my opinion, to the fact that the leadership of the APS are a bunch of good ol' boys, more interested in covering each others asses than in holding each other honestly accountable to any meaningful standards of conduct and competence.
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