This operational audit for the period July 1, 2003, through June 30, 2004, and selected transactions through April 29, 2005, disclosed the following:

Finding No. 1:  School Advisory Councils.  Improvements were needed in the District’s procedures for ensuring that the composition of the school advisory councils is consistent with the requirements in law.

Finding No. 2:  Monitoring of Charter Schools.  The District needed to improve monitoring procedures of its charter schools to ensure that the schools obtained required insurance coverage.

Finding No. 3:  Operating Expenditures – Insurance Premiums.  The District paid for the Board attorney’s health insurance, absent a Board action documenting the school purpose.

Finding No. 4:  Professional Services.  The District did not provide individual public announcements for six comprehensive renovation projects, ranging from $12,000,000 to $20,800,000 in estimated construction budgets.  In addition, the District allowed the six highest ranked firms to choose, by rank, their own preferred projects, contrary to Section 287.055, Florida Statutes.

Finding No. 5:  Construction Payments to Subcontractors.  The District should enhance its preaudit procedures for construction‑related expenditures to ensure that construction manager payment applications are properly supported by subcontractor invoices.

Finding No. 6:  Independent Reviews of Construction Projects.   Findings noted in an independent CPA firm’s review of billings and final payments to construction managers were not adequately and timely addressed.

Finding No. 7:  Unexpended Project Funds.  We noted that proceeds from the 2002 Qualified Zone Academy Bonds and the 2003 Local Sales Tax had not been expended as of April 6, 2005.

Finding No. 8:  Annual Facility Safety Inspections.  Our review of annual facility inspection records indicated many instances in which previously cited firesafety deficiencies remained uncorrected.

Finding No. 9:  Educational Facilities – Safety Procedures.  The District could not provide evidence that updated and complete floor plans were submitted to area law enforcement agencies and fire departments for all educational facilities.

Finding No. 10:  Property Insurance Coverage Update.  The District’s insurance coverage of its capital assets was not sufficient.

Finding No. 11:  School Internal Funds.  The independent audit of the District’s school internal funds noted that many findings had been repeated from previous years indicating that follow-up on audit findings and recommendations was insufficient.  Additionally, District records did not evidence that the audit report had been presented to the Board.

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