Summary
| Report Number: | 2010-051 |
|---|---|
| Report Title: | Alachua County District School Board - Financial, Operational, and Federal Single Audit |
| Report Period: | FYE 06/30/2009 |
| Release Date: | 11/30/2009 |
Summary of Report on Financial Statements
Our audit disclosed that the District's basic financial statements were presented fairly, in all material respects, in accordance with prescribed financial reporting standards.
Summary of Report on Internal Control and Compliance
Our audit did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses.
The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards issued by the Comptroller General of the United States; however, we noted certain additional matters as summarized below.
Additional Matters
Finding No. 1: Enhancements could be made to ensure compliance with certain facility safety standards.
Finding No. 2: 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. 3: Controls to monitor the insurance coverage for charter schools sponsored by the District could be enhanced.
Finding No. 4: The District could enhance accountability over tangible personal property.
Finding No. 5:
Policies for reporting fraud could be
improved to provide employees guidance in communicating known or suspected
fraud to the appropriate authority.
Finding No. 6: The District lacked written policies and procedures for certain information technology (IT) functions.
Finding No. 7: The District had not implemented an ongoing security awareness training program to protect IT resources.
Finding No. 8: The District's security controls related to application access and user authentication needed improvement.
Finding No. 9: District staff had not removed the access privileges of certain former employees in a timely manner.
Summary of Report on Federal Awards
We audited the District's Federal awards for compliance with applicable Federal requirements. The Child Nutrition Cluster, Special Education Cluster, and Hazard Mitigation Grant programs were audited as major Federal programs. The results of our audit indicated that the District materially complied with the requirements that were applicable to the major Federal programs tested.
Audit Objectives and Scope
Our audit objectives were to determine whether the Alachua County District School Board and its officers with administrative and stewardship responsibilities for District operations had:
- Presented the District's basic financial statements in accordance with generally accepted accounting principles;
- Established and implemented internal control over financial reporting and compliance with requirements that could have a direct and material effect on the financial statements or on a major Federal program;
- Established internal controls that promote and encourage: 1) compliance with applicable laws, rules, regulations, contracts, and grant agreements; 2) the economic and efficient operation of the District; 3) the reliability of records and reports; and 4) the safeguarding of District assets;
- Complied with the various provisions of laws, rules, regulations, contracts, and grant agreements that are material to the financial statements, and those applicable to the District's major Federal programs; and
- Taken corrective actions for findings included in previous audit reports.
The scope of this audit included an examination of the District's basic financial statements and the Schedule of Expenditures of Federal Awards as of and for the fiscal year ended June 30, 2009. We obtained an understanding of the District's environment, including its internal control and assessed the risk of material misstatement necessary to plan the audit of the basic financial statements and Federal awards. We also examined various transactions to determine whether they were executed, both in manner and substance, in accordance with governing provisions of laws, rules, regulations, contracts, and grant agreements.
Audit Methodology
The methodology used to develop the findings in this report included the examination of pertinent District records in connection with the application of procedures required by auditing standards generally accepted in the United States of America, applicable standards contained in Government Auditing Standards issued by the Comptroller General of the United States, and Office of Management and Budget Circular A-133.
Management's response is included as Exhibit A.