The Leon County Sheriff’s Office (LCSO) arrested Leon County Schools Deputy Superintendent Michelle Gayle, 64, on Thursday, October 29, following an investigation into suspected financial theft involving the Foundation for Leon County Schools.
According to an LCSO press release, investigators determined that Gayle allegedly used her position to obtain improper reimbursements from the nonprofit organization, which raises funds to support Leon County public schools.
The investigation began after Leon County Schools personnel reported suspected financial discrepancies involving the Foundation.
Detectives subsequently identified inconsistencies between information Gayle submitted to the Foundation and the reimbursement payments she received. Investigators confirmed more than $1,200 in allegedly fraudulent reimbursements.
Gayle was charged with grand theft and booked into the Leon County Detention Facility.
The arrest follows an investigation that became public in August when Gayle and Foundation Executive Director Margaret Farris were placed on administrative leave.
Gayle, one of Superintendent Rocky Hanna’s highest-ranking administrators, oversees the district’s Office of Professional, Intervention and Community Services. Her responsibilities include oversight of the Foundation for Leon County Schools, school choice, community partnerships and several other district functions.
Previous Audit Identified Financial Weaknesses
On August 26, Tallahassee Reports published a follow-up investigation revealing that the Foundation’s 2023 independent audit had identified two material weaknesses in its financial controls.
One finding involved inadequate separation of financial responsibilities. Auditors reported that individual employees were responsible for multiple steps in handling financial transactions, including collecting payments, recording deposits and making bank deposits.
Auditors also identified insufficient review procedures for journal entries and credit card transactions.
The second material weakness involved significant accounting adjustments required to bring the Foundation’s financial statements into compliance with generally accepted accounting principles.
The auditors warned that the weaknesses increased the risk of financial misstatements or misappropriation of assets. However, the audit did not establish that money had been stolen, and the auditors ultimately issued an unmodified opinion on the corrected financial statements.
At the time of that report, the Foundation’s 2024 and 2025 independent audits were not publicly posted. Both are now listed on the Foundation’s financial information website.
Foundation Operations Suspended
In September, Superintendent Hanna confirmed that the district had suspended Foundation operations and hired an outside firm to examine spending practices.
The suspension affected fundraising events and the review of teacher grants. Hanna said the district needed a complete accounting of the Foundation’s financial activities before operations could resume.
The Foundation, established in 1986, raises money to support Leon County public school students, teachers and educational programs.
Its financial activity has grown significantly in recent years. According to financial records previously reviewed by Tallahassee Reports, the organization reported approximately $1.5 million in revenue during fiscal year 2024.
The arrest raises additional questions about the Foundation’s financial oversight, whether the weaknesses identified in earlier audits were corrected, and what steps district leadership and the Foundation’s board took to monitor financial transactions.
Gayle is presumed innocent unless proven guilty in court.
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