Summary

Summary of Report on Financial Statements

The Collier County District School Board prepared its basic financial statements for the fiscal year ended June 30, 2006, in accordance with prescribed financial reporting standards.

Summary of Report on Internal Control and Compliance

The District has established and implemented procedures that generally provide for internal control of District operations.  The District generally complied with significant provisions of laws, administrative rules, regulations, contracts, and grant agreements.  However, we did note internal control and compliance findings that are summarized below.

Summary of Audit Findings

Finding No. 1:  Monitoring Charter Schools

Improvements were needed in the District’s monitoring of its charter schools to ensure that the schools provide evidence of insurance required by the contracts with the District.

Finding No. 2: Architect Insurance Requirements

We noted that neither Board policy nor the District’s invitation to obtain professional services contained requirements for the specific types and amounts of insurance to be maintained in professional service contracts.

Finding No. 3: Workforce Education Postsecondary Student Fees

Our review disclosed that student fees were incorrectly calculated and recorded, not Board approved, and no documentation was provided to support lab and other fees.

Finding No. 4: Fingerprinting and Background Checks

The District did not acquire fingerprints and background checks on personnel having direct contact with students, including instructors renewing their teaching certificates and other paraprofessionals and education support personnel, contrary to Sections 1012.32 and 1012.465, Florida Statutes, and instructions disseminated by the Florida Department of Education.

Summary of Report on Federal Awards

We audited the District’s Federal awards for compliance with applicable Federal requirements.  The Child Nutrition Cluster, Student Financial Assistance Cluster, Migrant Education – State Grant Program, English Language Acquisition Grants, Improving Teacher Quality State Grants, and Disaster Grants programs were audited as major Federal programs.  The results of our audit indicated that the District materially complied with the requirements that were applicable to the major Federal programs tested.

Audit Objectives and Scope

Our audit objectives were to determine whether the Collier County District School Board and its officers with administrative and stewardship responsibilities for District operations had:

• Presented the District’s basic financial statements in accordance with generally accepted accounting principles;

• Established and implemented internal control over financial reporting and compliance with requirements that could have a direct and material effect on the financial statements or on a major Federal program;

• Established management controls that promote and encourage:  1) compliance with applicable laws, administrative rules, and other guidelines; 2) the economic, effective, and efficient operation of the District; 3) the reliability of records and reports; and 4) the safeguarding of District assets;

• Complied with the various provisions of law, administrative rules, regulations, and contracts and grant agreements that are material to the financial statements, and those applicable to the District’s major Federal programs; and

• The District corrected the deficiencies and exceptions cited in our report No. 2004-198.

The scope of this audit included an examination of the District’s basic financial statements and the Schedule of Expenditures of Federal Awards as of and for the fiscal year ended June 30, 2006.  We obtained an understanding of internal control and assessed control risk necessary to plan the audit of the basic financial statements and Federal awards.  We also examined various transactions to determine whether they were executed, both in manner and substance, in accordance with governing provisions of laws, administrative rules, regulations, contracts, and grant agreements.

Audit Methodology

The methodology used to develop the findings in this report included the examination of pertinent District records in connection with the application of procedures required by auditing standards generally accepted in the United States of America, applicable standards contained in Government Auditing Standards issued by the Comptroller General of the United States, and Office of Management and Budget Circular A-133.

The Superintendent's response to the audit findings and recommendations is included in the full report.