Summary

Report Number:	2010-036
Report Title:	Hernando County District School Board - Operational Audit
Report Period:	FYE 06/30/2009
Release Date:	10/19/2009

Our operational audit for the fiscal year ended June 30, 2009, disclosed the following:

Financial Statement Significant Deficiencies:

Finding No. 1:  The District's management of information technology access privileges needed improvement.

Finding No. 2: Controls over the expenditure of capital outlay millage levy and Public Education Capital Outlay proceeds could be improved.

Additional Matters:

Finding No. 3:  Improvements were needed in controls over timesheets to support salary and benefit costs.

Finding No. 4: Controls could be enhanced to ensure compliance with Section 119.071(5)(a), Florida Statutes, regarding notifying individuals of the need for and use of social security numbers.

Finding No. 5:  The District could improve controls over the reporting of instructional contact hours for adult general education to the Florida Department of Education.

Finding No. 6:  Approval of production data changes by end users was not documented and Help Desk staff had the capability of altering production data.

Finding No. 7:  Certain security controls related to user authentication needed improvement.

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Management's response is included as Exhibit B.