Summary

This audit report is the eighth 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, Chapter 2003‑397, Laws of Florida, Specific Appropriation 59, and Section 11.45, Florida Statutes.  Additional reports will be issued as audit fieldwork is completed in areas we have selected for audit. 

This operational audit focused on the Miami‑Dade County District School Board’s Office of Adult/Vocational, Alternative, and Community Schools in its administration of the Workforce Development Education (WDE) Programs, including the assessment, collection, and recording of student fees; the enrollment of students in the WDE Program courses; the completion by students of certain performance measures; and the administration of WDE  Program resources by the District for the period July 1, 2001, through August 31, 2003.  We noted that improvements were needed in compliance and controls as discussed below.

Finding No. 1:  Original student registration forms which support the school enrollment rates, classification of students based on residency, and classification of students based on English proficiency were discarded after each trimester.  As a result, records were not available to determine on postaudit whether student fees were properly assessed and whether students were properly classified for State funding.

Finding No. 2:  Significant variances were noted between the average actual number of course hours attended by students and the standard course hours established by the Department of Education.  Periodically evaluating the reasonableness of the actual hours necessary to achieve course completion would allow the District to make any necessary adjustments in the course content, methods of instruction, or the standard hours.

Finding No. 3:  We noted 24 students who had registered for adult or vocational education courses using the social security numbers belonging to individuals shown in the death records as deceased at the time the students registered for the courses.  While the District utilizes a computer program to determine the validity of social security numbers, this program does not identify the inappropriate use of social security numbers.  We recommend that the District refer these 24 instances to appropriate Federal and State agencies which have law enforcement responsibilities and expertise related to identity theft.  In addition, we recommend that the District seek advice from these agencies in determining alternative means to verify the accuracy of social security numbers.

Scope, Objectives, and Methodology

The scope of this audit included a review of procedures and tests of management controls to determine whether the Workforce Development Education Program policies and procedures implemented by the Office of Adult/Vocational, Alternative, and Community Schools (Office), followed applicable laws, Board rules, and sound business practices.  Our objectives were as follows:

• To obtain an understanding and make an overall judgment as to whether management controls over the Workforce Development Education Programs promote and encourage compliance with applicable laws, administrative rules, and other guidelines; the economic, effective, and efficient operation of the District; the reliability of records and reports; and the safeguarding of assets.

• To determine whether the Workforce Development Education Programs’ expenditures complied with legal and administrative guidelines and sound business practices, and were reasonable. 

• To determine whether student fees were properly assessed; fee collections were promptly deposited and accurately recorded in the District’s financial records; student files documented residency status; fee exemptions and deferrals were granted in accordance with law; students whose deferred fees were not collected were not reported for funding purposes in subsequently registrations; and that fee waivers were not in excess of those prescribed by law.

• To determine whether at least 50 percent of the expenditures for the continuing workforce education program were derived from fees approved by the District’s Board.

• To determine the accuracy of the records submitted by the District to DOE of students enrolled in the WDE Programs.

• To determine that DOE recommended program hours agreed with the course hours established by the District.

• To determine that courses reported for funding were taught or supervised by instructional personnel employed or under contract with the District.

• To determine that students exempted from taking a course or granted credit through means other than actual coursework completed at the District were not counted for enrollment purposes.

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