Summary

Report Number:	2010-044
Report Title:	Sarasota County District School Board - Operational Audit
Report Period:	FYE 06/30/2009
Release Date:	11/04/2009

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

Finding No. 1:  Improvements could be made in monitoring workers' compensation expenses paid by the District's third party administrator.

Finding No. 2:  The District had not developed policies for communicating and reporting known or suspected fraud.

Finding No. 3: 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. 4: The District could enhance the monitoring of insurance for charter schools sponsored by the District.

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.

Finding No. 6: The District did not separately account for capital outlay tax levy transactions by fiscal year.

Finding No. 7: The District lacked written policies and procedures for certain information technology (IT) functions.

Finding No. 8: District staff had not removed the access privileges of certain former employees in a timely manner and had not effectively restricted the application access privileges of some other employees.

Finding No. 9: The District had not implemented a comprehensive security awareness training program to protect IT resources.

Finding No. 10: Certain controls related to user authentication and network security needed improvement.

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Management's response is included as Exhibit B.