In a sequel to a tumultuous audit earlier this year, state auditors are back in Key West to get a head start examining Monroe County school district's financial records for 2008-2009.

The state put Monroe County at the top of its list of annual audits, said School Board member John Dick, who played a key role in pushing for an investigation of district finances after the previous audit revealed apparent theft and misuse of district credit cards.

"I'm appreciative that they came to do us right away," Dick said. "... They know how the district likes to hide things, but they'll be able to root out any problems."

Board Chairman Andy Griffiths sees the latest audit as another step on the road to closure.

"I always look for final accounting on these issues," he said. "Next year there are more issues. It will be good to get closure."

Board member Steve Pribramsky agrees, but also believes it will take more than an audit to restore public trust.

"At this point, this is the only thing we have in place to provide the public with some sense of checks and balances," he said. "The auditors' interest is piqued, but the auditor general is not the end all, be all, as we try to get to the bottom of this."

Board member Debra Walker met with state auditors in July and listed the targets of their audit in an e-mail to fellow School Board members:

• Selected federal programs;

• Potential for fraud;

• Employee use of the Finance Department's TERMS financial and accounting software;

• Vehicle operations, including repairs and fuel; and

• Information technology spending.

The team of auditors, some of whom will access district Finance Department records remotely from Miami, also will review financial activity and issues questioned by School Board members. Those include an Aug. 6, 2008, banquet at the DoubleTree Grand Key Resort apparently paid for by a company that does business with the district, construction of a concession building at Horace O'Bryant Middle School and the purchase and use of construction and maintenance supplies.

Questions arose in April about a $5,420 banquet that capped a district planning meeting, in which administrators and principals discuss their annual goals. The banquet, initially charged to a district credit card, apparently was paid for by a technology company that does business with the district.

Pribramsky and Dick also have questioned the cost of the concession building. They say the district's cost from the joint project with the city of Key West was excessive for the building that was constructed.

Auditors also are expected to examine some documents already reviewed by the School Board through forensic auditor Richard Fechter. Those documents include former Adult Education Coordinator Monique Acevedo's credit card receipts from July 1, 2007, to February 2009. Acevedo, the wife of suspended Superintendent Randy Acevedo, is charged with stealing more than $180,000 in cash from Adult Education course fees and other student payments.

State auditors reviewed 2007-2008 financial records in the spring, focusing on employee credit card use, cash receipts from the district's Adult Education Department and other records.

jguerra@keysnews.com