Memphis Academy of Health Sciences Middle & High School Revocation
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Memphis Academy of Health
Sciences Middle & High School
Revocation
School Profiles
Memphis Academy of
Memphis Academy of
School Health Sciences
Health Sciences Middle
High
Year Opened 2003-2004 2008-2009
Address 3608 Hawkins Mill Rd 3925 Chelsea Avenue Ext.
Grade Levels 6-8 9-12
Number of
Students
192 357
Schools
Background
Performance Scorecards
School
Performance
Scorecard
2.94 2.97
2018-19
Operations
Scorecard 4.8 4.63
2020-21
School Profiles
Performance Scorecards
Memphis Academy of
Memphis Academy of
School Health Sciences
Health Sciences Middle
High
3.66 4.18
Finance Financial Sustainability was Debt Burden was the only
Scorecard FY20 the only financial performance financial scorecard
Schools category below a 3.0 with a
score of 1.0.
category below a 3.0 with a
score of 1.0.
BackgroundRevocation Recommendation It is the administration’s recommendation to revoke the charter agreements of Memphis Academy of Health Sciences Middle and Memphis Academy of Health Sciences High School effective at the end of the 2021-2022 school year.
Revocation
T.C.A. § 49-13-122(b)
A public charter school agreement may be
revoked at any time by the authorizer if the
authorizer determines that the school:
(1) Committed a material violation of
any conditions, standards, or procedures
set forth in the charter agreement;
(2) Failed to meet or make sufficient
Standard of progress toward the performance
Review expectations set forth in
the charter agreement; or
(3) Failed to meet generally accepted
standards of fiscal management.Revocation
Board Policy #1011.XII.B
The Board may revoke or non-renew a public charter
school agreement on any of the following grounds:
1. Identification of the Charter School as a Priority
School....
2. Material Violation of the Conditions, Standards,
or Procedures Set Forth in the Charter
Agreement/Application
3. Failure to Meet Charter Agreement/Application
Performance Requirements
Standard of 4. Failure to Meet Generally Accepted Standards
of Fiscal Management
Review 5. Statutory Conditions for Non-Approval as
Specified in the Charter School Law
6. Egregious Acts or Malfeasance by the Charter
SchoolRevocation Notice December 8, 2021 This letter serves as official notice as required by T.C.A. § 49-13-122(c) and Shelby County Board of Education (“SCBE”) Policy 1011 that the Office of Charter Schools will be recommending that SCBE revoke the Charter Agreements for MAHS Middle (8210) and MAHS High (8213), because the Office of Charter Schools has determined that, pursuant to T.C.A. § 49-13-122(b)(1) and (3), MAHS has committed material violations of the Charter Agreement and has failed to meet generally accepted standards of fiscal management. The violations include, but are not limited to, the following: 1. Assurances of Compliance No. 18 of the Charter Renewal Application for MAHS Middle and High School- MAHS has failed to maintain its accounts and records in accordance with generally accepted accounting principles and in conformance with the uniform chart of accounts and accounting requirements prescribed by the Tennessee Comptroller of the Treasury. 2. Section 7 of MAHS Charter Renewal Application – MAHS has failed to adhere to its approved decision-making processes and procedures and fiscal oversight.
TN Comptroller of the Treasury
Report Timeline Summary
• Report published on December 1, 2021
Investigation was completed by the TN Comptroller of the Treasury, in
conjunction with the Tennessee Bureau of Investigation, investigated
malfeasance.
• Scope of review was July 2015 to February 2021.
Began with the investigation of a school leader, and additional
concerns were uncovered during the investigation.Investigation Findings
Three (3) indictments were made based off the findings; and 5 compliance deficiencies.
Finding 1 Finding 2 Finding 3 Finding 4
Former Finance Director Former Executive
Former Executive Former Nutritional
received improper Director and former
Director Services Director
payroll payments
misappropriated school misappropriated school Finance Director made
totaling at least questionable
funds totaling at least funds totaling at least
$25,295.95 disbursements totaling
$337,955.13 $25,114.19
a. Improper a. Unauthorized food at least $400,521.45
disbursements from purchase for a. Questionable
MAHS bank personal payroll payments
accounts consumption b. Questionable
b. Improper payroll b. Misappropriated disbursements from
payments funds for repair MAHS bank
services on non- accounts
school vehicles
Note: Charges and allegations in the indictment are accusations of criminal conduct, and not evidence. The defendant is presumed innocent unless and until
proven guilty beyond a reasonable doubt and convicted through due process of law.Compliance Deficiencies Deficiency 1: MAHS Board of Directors failed to provide adequate oversight of school operations. Deficiency 2: The three former directors did not comply with the MAHS Employee Handbook policies pertaining to purchase and travel reimbursements. Deficiency 3: Former School Leaders made questionable accounting entries and maintained questionable account records in the general ledger.
Compliance Deficiencies Deficiency 4: Several school officials failed to report suspected unlawful conduct to the state Comptroller of Treasury. Deficiency 5: MAHS Board of Directors failed to provide adequate oversight of the school employees time/work schedules.
Oversight of Charter Schools
MAHS Board of Directors
Charter
School
Oversight School Manages
Academic
Financial
Management
Policies & the School of Public
Compliance Success
Leader FundsResponsibilities
From the Middle/High School Renewal Application
2012:
• “The MAHS Governing Board is the source of all
authority – much of it delegated to others – but
is fully accountable for all aspects of school
operations.”
• “The MAHS Governing Board is committed to
Board the proposition that the primary role of a
governing body is to govern and make
Responsibilities policy…”
• “MAHS’ governance and operational
procedures and policies were designed to…set
standards and expectations that can easily be
used to measure performance.”Responsibilities
Fiscal Policies – Charter Application
Revised 2007
200 Internal Control Policies
Memphis Academy of Health Sciences, under the direction of
the Board of Trustees, is required to establish and maintain
adequate accounting records and internal control procedures.
204 Board of Trustees Authorities
The Board of Trustees will meet regularly to ensure that its
fiduciary duty is maintained.
Board 312 Budgets
Responsibilities Financial statements displaying budget vs. actual results are
prepared by the Business manager and reviewed by the
Treasurer and presented to the Board of Trustees at each
monthly board meeting.
318 Audit/Finance Committee
The Board of Trustees appoints an audit/finance subcommittee.Revocation
T.C.A. § 49-13-122(b)
A public charter school agreement may be
revoked at any time by the authorizer if the
authorizer determines that the school:
(1) Committed a material violation of
any conditions, standards, or procedures
set forth in the charter agreement;
(2) Failed to meet or make sufficient
Standard of progress toward the performance
Review expectations set forth in
the charter agreement; or
(3) Failed to meet generally accepted
standards of fiscal management.Revocation
TN Quality Authorizing Standards
Standard 5. Revocation and Renewal Decision Making
A quality authorizer designs and implements a
transparent and rigorous process that uses
comprehensive academic, financial, and operational
performance data to make merit-based renewal
decisions and revokes charters when necessary to
protect student and public interests.
Standard of a. Revocation.
A quality authorizer:
Review i. Revokes a charter during the charter term if
there is clear evidence of extreme
underperformance or violation of law or the
public trust that imperils students or public
funds, in accordance with state law.
ii. Does not make revocation decisions on the
basis of political or community pressureRevocation Recommendation
Based on the deficiency findings in the TN Comptroller of the
Treasury’s investigative report and the TBI’s investigation, the board
did not provide adequate governance resulting in financial
mismanagement of approximately $800,000.
It is the administration’s recommendation to revoke the charter
agreements of Memphis Academy of Health Sciences Middle and
Memphis Academy of Health Sciences High School effective at the
end of the 2021-2022 school year.Questions
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