Summary

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

Finding No. 1:             The District’s administration of purchasing card access privileges needed improvement.

Finding No. 2:            Enhancements could be made to timely terminate the IT access privileges of former employees.

Finding No. 3:            Several school advisory councils did not timely expend their lottery fund appropriation moneys.

Finding No. 4:            Procedural enhancements should be made in the District’s monitoring of its charter schools to ensure that the schools provide the insurance coverage required by District policy and charter school contracts.

Finding No. 5:            Improvements were needed in controls over the reporting of instructional contact hours for adult general education to the Florida Department of Education.

Management’s response is included as Exhibit B.