Summary
| Report Number: | 2004-204R |
| Report Title: | Brevard County District School Board - FEFP Restoration of Audit Adjustments |
| Report Period: | 06/3/2003 |
| Release Date: | 12/05/2008 |
Pursuant to State Board of Education Rule 6A-1.0453(5), Florida Administrative Code, the Brevard County District School Board requested an informal conference with the Department of Education (DOE) to discuss finding Nos. 51 and 57, which were presented in report No. 2004-204, issued June 30, 2004, for the fiscal year ended June 30, 2003. The informal conference was held on November 30, 2007.
The resulting informal conference panel’s memorandum of October 10, 2008,
recommended the restoration of the audit adjustments for three of the five
students cited in finding No. 51, and conditionally recommended the restoration
of the audit adjustments for two of the three teachers cited in finding No. 57.
The Panel accepted the District’s explanation that two of the three cited
teachers in finding No. 57 were actually substitutes who were each assisted by a
certified teacher, and recommended the restoration of the related audit
adjustments if those certified teachers had certificates with validity periods
covering our audit period.
The panel’s recommendations were accepted by the Commissioner of Education, as
evidenced by letter dated October 16, 2008.
The FTE audit adjustments restored
pursuant to the panel’s recommendations totaled to zero unweighted FTE, but have
a potential impact on weighted FTE of a positive 43.0147 FTE. The financial
impact of the restored audit adjustments is subject to the determination of the
Department of Education.