Summary

Our operational audit for the fiscal year ended June 30, 2008, disclosed the following:

Finding No. 1:             Enhancements could be made in the administration of guaranteed maximum price (GMP) construction contracts.

Finding No. 2:            Improvements could be made to ensure that expenditures for GMP contracts are adequately supported before payments are made. 

Finding No. 3:            Approximately 150 relocatable facilities were not connected with covered accessible walkways to core facilities, and a transition plan was not available to provide for covering walkways, contrary to the State Requirements for Educational Facilities – 2007.

Finding No. 4:            The District did not timely conduct a review and evaluation of the collection of social security numbers or provide a written statement to individuals stating the purpose for collection of the numbers, contrary to Section 119.071(5)(a), Florida Statutes.

Finding No. 5:            The District’s information technology program change controls needed improvement.

Finding No. 6:            Certain information technology security, environmental, and continuity controls needed improvement.  We are not disclosing specific details of the issues in this report to avoid the possibility of compromising the District’s data and information technology resources.

Management’s response is included as Exhibit B.