Summary

As summarized below, our audit of the Department of Education (Department) primarily focused on administrative issues related to audit resolutions, insurance, receivables, settlement agreements, travel, the Florida Single Audit Act, and follow-up on prior audit findings. The audit included the period January 2007 through December 2007, and selected Department actions taken through February 2009.

Our audit disclosed that some processes and controls within the Department’s operations could be improved as disclosed below:

Finding No. 1:  The Department did not follow its Procedure for Reviewing Audit Reports for audits of community colleges.

Finding No. 2:  The Department’s procedures for ensuring that audit findings were timely resolved by district school boards were in need of enhancement.

Finding No. 3:  The Department did not have adequate procedures for updating its insurance coverage for buildings and contents.

Finding No. 4: The Department’s procedures for collection of accounts receivables and recording of receivables in its accounting records were in need of improvement.

Finding No. 5:  Improvements were needed in procurement procedures to reduce the need of settlement agreements for payment of vendors.

Finding No. 6:  The Department’s procedures for ensuring compliance with the Florida Single Audit Act requirements were not always effectively administered.

Finding No. 7:  Several instances were noted where it appeared that the most economical means of travel was not efficiently utilized by Department personnel, and other instances were noted where Department policies related to employee travel were not always followed.

Finding No. 8: The Department’s controls over the issuance of and subsequent accountability over travel advances were deficient.

Finding No. 9:  The Department did not, in some instances, adequately resolve prior audit findings related to maintaining a master list of cash collection locations; submitting banking data to the Department of Financial Services; recording and reporting accurate motor vehicle data in a consistent manner; monitoring cellular telephone usage; and revoking former employees’ access to the Florida Accounting Information Resource Subsystem in a timely manner.
 

Commissioner's response is included in the report as Exhibit - A