Summary

Finding 1: Financial Condition

The District had fewer resources available for emergencies and unforeseen situations than other Florida school districts. At June 30, 2003, the District’s unreserved fund balance, as a percent of General Fund revenues, was 1.36 percent; the average level for Florida school districts was in excess of 6 percent for the 2000-01 and 2001-02 fiscal years.

Finding 2: Equity in School-Level Funding

Contrary to the Equity in School-Level Funding Act, the District did not monitor the adequacy of FEFP funds allocated to individual schools and special centers throughout the school year. Failure to monitor the level of funding could result in a school or center not receiving an equitable level of funding.

Finding 3: District School Capital Outlay Tax

The District transferred $596,350 of the 2002-03 fiscal year capital outlay tax levy moneys to a debt service fund to meet annual funding requirements for the Certificates of Participation, Series 2001-QZAB. However, the use of these moneys in this manner was not listed in the original published notice and an amended notice was not published, contrary to Florida law.

Finding 4: Capital Outlay – Contractor Insurance Requirements

During the 2002-03 fiscal year, the District expended over $8 million on 82 construction projects. The District did not have adequate procedures to ensure the required insurance coverages were provided by the contractors. This condition increases the District’s risk of loss and exposure to unnecessary liabilities.

Finding 5: Facility Inspections

The District did not timely correct facility deficiencies noted during safety inspections. The safety inspection reports showed many repeat deficiencies which required no costs to correct and included some that were considered life-safety conditions. Failure to timely correct facility deficiencies results in an increased risk that facilities could become unsafe for occupancy, and could result in additional costs in the future due to further deterioration.

Finding 6: Charter School Inspections

The District’s Fire Safety Inspector did not perform the required firesafety inspections at any of the ten charter schools sponsored by the District. Although the appropriate municipal and county fire officials performed the required firesafety inspections at all but two of those charter schools, copies of the related inspection reports were not provided to the State Fire Marshal by the District. Additionally, the floor plans for the charter schools were not submitted to law enforcement agencies and fire departments.

Finding 7: Monitoring Bus Drivers’ Driving Records

The Board created a Safe Driver Plan (Plan) to help ensure that only safe drivers are transporting its school children. We found the District’s bus drivers’ records were not accurate and updated timely; consequently, the effectiveness of the District’s Plan was diminished. Additionally, provisions of the Plan were not always followed.

The Superintendent's response to the audit findings and recommendations in the audit report may be viewed in its entirety on the Auditor General Web site.