Summary

This audit report is the sixth in a series of reports to be issued on audits conducted pursuant to Chapter 2001-253, Laws of Florida, Specific Appropriation 118, Chapter 2002-394, Laws of Florida, Specific Appropriation 105, and Section 11.45, Florida Statutes. Additional reports will be issued as audit fieldwork is completed in areas selected by the Auditor General for audit.

This operational audit focused on the Miami‑Dade County District School Board’s Department of Transportation (DOT), including the administration of the transportation program and the job qualifications of DOT’s supervisory employees. DOT is responsible for pupil transportation and for performing vehicle maintenance for District vehicles.

Finding No. 1: Review of Qualifications of Administrative Personnel in the Department of Transportation

We noted one instance in which an employee did not meet the minimum qualifications for the position and seven instances in which the District could not document its verification of required work experience at the time of the employees’ appointments.

Finding No. 2: Monitoring Parts Inventory

Improvements were needed in the preparation of reports for management’s efficient monitoring of inventory. Summary reports indicating inventory items that exceed established parameters of activity within a given time period are not generated to facilitate management’s review. In addition, information regarding purchases of stock items not usually carried in inventory is not efficiently gathered to allow management to evaluate the need to include such items in the inventory on hand.

Finding No. 3: Monitoring Fuel Efficiency of Vehicles

Improvements were needed in management’s review of fuel consumption reports and resolution of exceptions. We noted instances of unresolved errors in recording the vehicle odometer readings, which distorted the calculation of miles driven between refueling transactions. As a result, the effectiveness of management’s monitoring of fuel efficiency was compromised and the risk of unauthorized use of District fuel increased.

Finding No. 4: Department of Transportation Procurement Card Purchases

Our review of procurement card purchases from July 2001 through November 2002 indicated that efficiencies may be gained in the purchasing process by assigning procurement cards to employees at each work location. We also noted instances in which purchase authorization forms were approved subsequent to the date of the invoice or the receipt of goods. The description shown on ten of the purchase authorization forms reviewed did not contain sufficient detail to compare the approved items to the items shown on the invoices. We also noted instances in which documentation was not sufficient to determine who had received the purchased items.

Finding No. 5: Procurement Card Purchases Charged to Vehicle Maintenance Work Orders

District management’s monitoring of procurement card purchases of parts and supplies for vehicle maintenance could be enhanced. The total dollar value of items purchased for vehicle maintenance with procurement cards were shown on the work order; however, a description of the items purchased was not recorded on the work orders.

Finding No. 6: Driver’s License Verification

Our review of driving records for selected District employees who were authorized to drive District vehicles disclosed instances of employees driving with suspended or expired driver’s licenses. In addition, the procedures for monitoring employee driving records were not consistently applied among the District departments.

The Superintendent's written response to the audit findings can be viewed in its entirety on the Auditor General's web site.