1 Joint Meeting With The School Board & Audit Committee October 25, 2006 Wednesday, 5:00 – 6:00...

11

Joint Meeting With TheJoint Meeting With TheSchool Board & Audit CommitteeSchool Board & Audit Committee

October 25, 2006October 25, 2006

Wednesday, 5:00 – 6:00 p.m.Wednesday, 5:00 – 6:00 p.m.

22

ERP UpdateERP Update

Information to be provided byInformation to be provided by

Joe Moore & ConsultantJoe Moore & Consultant

33

Types of AuditsTypes of Audits

1.1. Special RequestsSpecial Requests

2.2. Charter School AuditsCharter School Audits

3.3. Internal Funds AuditsInternal Funds Audits

4.4. Performance AuditsPerformance Audits

44

Special RequestsSpecial Requests

Average about 12 projects per yearAverage about 12 projects per year

55

Charter School AuditsCharter School Audits Audit of Joseph Littles-Nguzo Saba Charter School, Audit of Joseph Littles-Nguzo Saba Charter School,

January 13, 2006January 13, 2006

School did Not Perform Criminal Background Screening as School did Not Perform Criminal Background Screening as RequiredRequired

School Hired Teachers without Social Security NumbersSchool Hired Teachers without Social Security Numbers School May Have Violated Federal Tax LawSchool May Have Violated Federal Tax Law School Hired Non-Certified Instructional StaffSchool Hired Non-Certified Instructional Staff Violations of Life/Safety/Health Codes UncorrectedViolations of Life/Safety/Health Codes Uncorrected Questionable Uses of Public FundsQuestionable Uses of Public Funds Vacancies on the Governing BoardVacancies on the Governing Board Financial ConditionFinancial Condition Some Assets Not Listed on School’s Fixed Asset InventorySome Assets Not Listed on School’s Fixed Asset Inventory School Maintained the Required Insurance CoverageSchool Maintained the Required Insurance Coverage

66

Charter School AuditsCharter School Audits Audit of Survivors Charter School of Boynton Beach, and Audit of Survivors Charter School of Boynton Beach, and

Survivors Charter School of West Palm Beach, January 13, Survivors Charter School of West Palm Beach, January 13, 20062006

Governing Board Poorly Discharged its Fiduciary ResponsibilitiesGoverning Board Poorly Discharged its Fiduciary Responsibilities Use of Public Resources for Personal GainUse of Public Resources for Personal Gain $6,257 in Public Monies Pocketed from Boynton Beach Campus$6,257 in Public Monies Pocketed from Boynton Beach Campus Public Monies Deposited into Private Bank AccountPublic Monies Deposited into Private Bank Account Nepotism (Boynton Beach Campus)Nepotism (Boynton Beach Campus) Inappropriate Uses of Public MoniesInappropriate Uses of Public Monies Poor Internal ControlsPoor Internal Controls Employees May Not Have Undergone Required Background ScreeningEmployees May Not Have Undergone Required Background Screening Personnel and Payroll Non-CompliancePersonnel and Payroll Non-Compliance Instructional Staff Not Properly CertifiedInstructional Staff Not Properly Certified Fixed Assets Not Adequately Tagged or RecordedFixed Assets Not Adequately Tagged or Recorded Schools Not Submitting Required Reports to the District TimelySchools Not Submitting Required Reports to the District Timely Governing Board Meeting Held at Restaurant during DinnerGoverning Board Meeting Held at Restaurant during Dinner Boynton Charter is Not a 501(c)3 OrganizationBoynton Charter is Not a 501(c)3 Organization

77

Charter School AuditsCharter School Audits Audit of Spanish Academy Charter School, February Audit of Spanish Academy Charter School, February

11, 200511, 2005

The School President/Founder Gained $6,000 From Leasing The School President/Founder Gained $6,000 From Leasing ArrangementArrangement

Findings Reported by the School’s Independent AuditorFindings Reported by the School’s Independent Auditor

Audit of TerraNova Academy Charter School, Audit of TerraNova Academy Charter School, November 12, 2004November 12, 2004

Financial Data IncompleteFinancial Data Incomplete The School Principal/Founder Profited $35,000 From Leasing The School Principal/Founder Profited $35,000 From Leasing

ArrangementArrangement $7,400 in Petty Cash Questionable$7,400 in Petty Cash Questionable $4,266 in Office Computers Missing$4,266 in Office Computers Missing Questionable PaymentsQuestionable Payments $41,201 in Tax Dollars Could Not Be Accounted for Due to Lack $41,201 in Tax Dollars Could Not Be Accounted for Due to Lack

of Recordsof Records

88

Charter School AuditsCharter School Audits Audit of Everglades Preparatory Academy Charter Audit of Everglades Preparatory Academy Charter

School, February 14, 2003School, February 14, 2003

Composition of the Governing Board Not Complied with the Composition of the Governing Board Not Complied with the CharterCharter

Accounting Policies Not Yet ImplementedAccounting Policies Not Yet Implemented Former Chairperson of the Governing Board Signing School Former Chairperson of the Governing Board Signing School

Checks After ResignationChecks After Resignation School Checks Not Always Signed By Two Authorized SignersSchool Checks Not Always Signed By Two Authorized Signers Expenditures Incurred By Another Charter SchoolExpenditures Incurred By Another Charter School Transfer of Equipment Not RecordedTransfer of Equipment Not Recorded Overpayment For Monthly RentOverpayment For Monthly Rent Overpayment for InvoiceOverpayment for Invoice Disbursements Not Properly DocumentedDisbursements Not Properly Documented Unauthorized Travel AllowanceUnauthorized Travel Allowance Tax Exemption Status Not UtilizedTax Exemption Status Not Utilized

99

Charter School AuditsCharter School Audits Follow-up on Charter Schools Procedural and Accountability Manual, Follow-up on Charter Schools Procedural and Accountability Manual,

July 10, 2003July 10, 2003

Differences Among Charters Differences Among Charters • A standardized Charter School Charter has been developed.A standardized Charter School Charter has been developed.

Comprehensive Charter Schools Monitoring Procedure Manual Not Available Comprehensive Charter Schools Monitoring Procedure Manual Not Available • A procedures manual has been developed.A procedures manual has been developed.

Teacher Certificates Not VerifiedTeacher Certificates Not Verified• No exceptions found.No exceptions found.

34% of Charter Schools Employees Fingerprint Records Not Available34% of Charter Schools Employees Fingerprint Records Not Available• No exceptions found.No exceptions found.

Educational Facilities Safety Inspections Not VerifiedEducational Facilities Safety Inspections Not Verified• No exceptions found.No exceptions found.

School Buses Operated Without Automobile Liability InsuranceSchool Buses Operated Without Automobile Liability Insurance• No exceptions found.No exceptions found.

Drivers Operated District School Buses Without Proper LicensesDrivers Operated District School Buses Without Proper Licenses• No exceptions found.No exceptions found.

Transportation Plans Not AvailableTransportation Plans Not Available• No exceptions found.No exceptions found.

Transportation of Students Not MonitoredTransportation of Students Not Monitored• No exceptions found.No exceptions found.

1010

Performance AuditsPerformance Audits

Audit of Implementation of Corrective Actions in Audit of Implementation of Corrective Actions in Response to Auditor General’s 2004 FTE Student Response to Auditor General’s 2004 FTE Student FTE Audit, August 11, 2006FTE Audit, August 11, 2006

ESE Student RecordsESE Student Records Records for Vocational On-the-Job Training Off-Campus TimeRecords for Vocational On-the-Job Training Off-Campus Time Teacher CertificationTeacher Certification Detailed Findings For Individual SchoolsDetailed Findings For Individual Schools

Audit of Implementation of Corrective Actions In Audit of Implementation of Corrective Actions In Response to Auditor General’s FTE Audit for Response to Auditor General’s FTE Audit for Student Transportation, August 11, 2006Student Transportation, August 11, 2006

Insufficient DocumentationInsufficient Documentation Detailed Tests of RidersDetailed Tests of Riders Public TransportationPublic Transportation

1111

Performance AuditsPerformance Audits Audit of Accounts Payable Procedures, March 6, Audit of Accounts Payable Procedures, March 6,

20062006 Lack of Written ProceduresLack of Written Procedures Unsupported Invoices PaymentsUnsupported Invoices Payments Changes of Vendor Status not DocumentedChanges of Vendor Status not Documented Update Access to Vendor and Invoice Master Files Not Update Access to Vendor and Invoice Master Files Not

ControlledControlled

Audit of Payroll and Personnel, August 12, 2005Audit of Payroll and Personnel, August 12, 2005 Controls Over Processing and Reporting Payroll Transactions Controls Over Processing and Reporting Payroll Transactions

were Adequatewere Adequate Controls Over Check Storage, Printing, Transfer, and Controls Over Check Storage, Printing, Transfer, and

Distribution Appeared AdequateDistribution Appeared Adequate Payroll Checks Issued to Legitimate District EmployeesPayroll Checks Issued to Legitimate District Employees Overtime for Some Employees Could not be Reconciled to Overtime for Some Employees Could not be Reconciled to

Supporting DocumentationSupporting Documentation Premium Overtime Pay Inconsistent with School Board PolicyPremium Overtime Pay Inconsistent with School Board Policy

1212

Performance AuditsPerformance Audits Audit of Security for Student TERMS and Educational Data Warehouse Audit of Security for Student TERMS and Educational Data Warehouse

(EDW), November 11, 2005(EDW), November 11, 2005 Network Login Controls Need StrengtheningNetwork Login Controls Need Strengthening Mainframe Access Request Form Needs ImprovementMainframe Access Request Form Needs Improvement No Periodic Review of Access Rights to Student TERMS and EDWNo Periodic Review of Access Rights to Student TERMS and EDW No Monitoring of Invalid Logins and Access to Sensitive DatasetsNo Monitoring of Invalid Logins and Access to Sensitive Datasets No User Acceptance Sign-Off Required for Changes to Student TERMS or EDWNo User Acceptance Sign-Off Required for Changes to Student TERMS or EDW Changes to Student TERMS Files Affecting EDW Tables are Not Formally Changes to Student TERMS Files Affecting EDW Tables are Not Formally

DocumentedDocumented Access Control Not Based on Job Responsibilities at the Schools for Student Access Control Not Based on Job Responsibilities at the Schools for Student

TERMSTERMS Too Many Employees with Student TERMS Security AccessToo Many Employees with Student TERMS Security Access Ability to Access Student TERMS At All LocationsAbility to Access Student TERMS At All Locations No Audit Trail for Student TERMSNo Audit Trail for Student TERMS Inadequate Segregation of DutiesInadequate Segregation of Duties EDW Access Levels are InsufficientEDW Access Levels are Insufficient No Firewall Policy Documentation or External Technical Review of Network No Firewall Policy Documentation or External Technical Review of Network

SecuritySecurity Formal Documentation for EDW Processing Procedures Needs CompletionFormal Documentation for EDW Processing Procedures Needs Completion Miami Date County School District has “Update” Access to our SystemMiami Date County School District has “Update” Access to our System

1313


Audit of Fees Collection at Community Audit of Fees Collection at Community Schools, May 13, 2005Schools, May 13, 2005 Fees Not Properly Accounted ForFees Not Properly Accounted For Course Fees Not Promptly DepositedCourse Fees Not Promptly Deposited Incomplete, Incorrect, or No Student Attendance Incomplete, Incorrect, or No Student Attendance

RostersRosters Fees Transmittal Forms Not Properly CompletedFees Transmittal Forms Not Properly Completed Inaccurate/No TransmittalsInaccurate/No Transmittals Invoices OverpaidInvoices Overpaid Course Fee Hourly RatesCourse Fee Hourly Rates Course Fees Recorded in Wrong AccountsCourse Fees Recorded in Wrong Accounts

1414

Performance AuditsPerformance Audits Audit of Computer Incidents, May 13, 2005Audit of Computer Incidents, May 13, 2005

Lack of Written Procedures for Incident ResponseLack of Written Procedures for Incident Response Computer Incidents not Logged or ReviewedComputer Incidents not Logged or Reviewed No Intrusion Protection SystemNo Intrusion Protection System Lack of Training for Computer Security IncidentsLack of Training for Computer Security Incidents

Audit of Information Technology Disaster Recovery, Audit of Information Technology Disaster Recovery, March 11, 2005March 11, 2005

School Information Backups Not Sent Off-SiteSchool Information Backups Not Sent Off-Site Fuel Tank in IT Generator Not Full for Hurricane FrancesFuel Tank in IT Generator Not Full for Hurricane Frances Temperature Not Properly Regulated in Off-Site Backup Storage Temperature Not Properly Regulated in Off-Site Backup Storage

VaultVault A 19% Discount for a Hot-Site Contract not CapturedA 19% Discount for a Hot-Site Contract not Captured Two CD’s Containing Critical Information for Students and Two CD’s Containing Critical Information for Students and

Employees Should be Stored in Off-Site LocationEmployees Should be Stored in Off-Site Location Disaster Recovery DocumentationDisaster Recovery Documentation Network Servers Not Backed up and Sent Off-Site WeeklyNetwork Servers Not Backed up and Sent Off-Site Weekly

1515

Performance AuditsPerformance Audits Audit of Community Use of School Facilities, February 11, 2005Audit of Community Use of School Facilities, February 11, 2005

Fee Structure to be Re-examinedFee Structure to be Re-examined The Need for Fully Completed, Accurate, and Documented LeasesThe Need for Fully Completed, Accurate, and Documented Leases Utilities, Insurance and Extra Services Fees Not TransmittedUtilities, Insurance and Extra Services Fees Not Transmitted

Audit of Exception Reports, February 11, 2005Audit of Exception Reports, February 11, 2005 Database Access Exceptions Not Reported to Management for Follow Database Access Exceptions Not Reported to Management for Follow

UpUp Exception Report for Unsuccessful Attempts Not Printed or ReviewedException Report for Unsuccessful Attempts Not Printed or Reviewed Exception Reports Not ReviewedException Reports Not Reviewed Large and Obsolete Exception Reports Could be Stored on Disk, Large and Obsolete Exception Reports Could be Stored on Disk,

Viewed Online, or DiscontinuedViewed Online, or Discontinued

Audit of Major Purchases, February 11, 2005Audit of Major Purchases, February 11, 2005 Internal Control System in Enforcing Contracted Prices for Major Internal Control System in Enforcing Contracted Prices for Major

Purchases Appeared Adequate.Purchases Appeared Adequate.

1616

Performance AuditsPerformance Audits Audit of Criminal Background Checks for New Audit of Criminal Background Checks for New

Employees, November 12, 2004Employees, November 12, 2004 Background Checks for Temporary and School Age Child Care Background Checks for Temporary and School Age Child Care

EmployeesEmployees

Audit of Sales Tax Exemption, November 12, 2004Audit of Sales Tax Exemption, November 12, 2004 Control Procedures Adequate and District Saved $9,600,00 in Control Procedures Adequate and District Saved $9,600,00 in

Sales TaxSales Tax Some Sales Tax Savings Opportunities AvailableSome Sales Tax Savings Opportunities Available A direct-Material Purchase Provision should be added to the A direct-Material Purchase Provision should be added to the

Design/Bid Build ContractDesign/Bid Build Contract

Audit of Football Stadium Taxes, October 15, 2004Audit of Football Stadium Taxes, October 15, 2004 Stadium Taxes CollectionsStadium Taxes Collections Stadium Taxes Not Sufficient to Cover Maintenance CostsStadium Taxes Not Sufficient to Cover Maintenance Costs

1717


Audit of School Cafeteria Revenue Collection, Audit of School Cafeteria Revenue Collection, October 15, 2004October 15, 2004

Reconciliation of the District’s Cafeteria Bank Account Not Reconciliation of the District’s Cafeteria Bank Account Not Performed for over Nine MonthsPerformed for over Nine Months

No Review of Cash Overage/Shortage for Each SchoolNo Review of Cash Overage/Shortage for Each School Negative Balances of $59,107Negative Balances of $59,107

Audit of Security for Enterprise Data and Programs, Audit of Security for Enterprise Data and Programs, July 19, 2004July 19, 2004

Obsolete User IDs Not RemovedObsolete User IDs Not Removed Controls for Remote AccessControls for Remote Access Access to Computer RoomAccess to Computer Room Disaster Recovery DocumentationDisaster Recovery Documentation Concerns Also Raised in Other AuditsConcerns Also Raised in Other Audits

1818

Performance AuditsPerformance Audits Audit of 3D/International Inc. Contract, June Audit of 3D/International Inc. Contract, June

17, 200417, 2004 Did 3DI Meet Performance Goals?Did 3DI Meet Performance Goals? Can In-House Staff Replace 3DI, for Less/More Cost?Can In-House Staff Replace 3DI, for Less/More Cost? Meetings not Held and Performance Bonuses not Meetings not Held and Performance Bonuses not

Invoiced Quarterly as RequiredInvoiced Quarterly as Required Schedule of Payments Revised Without Staff Schedule of Payments Revised Without Staff

Approval, and Some Invoices Not in Agreement Approval, and Some Invoices Not in Agreement Payment SchedulePayment Schedule

Additional Services Not Authorized in Advance, in Additional Services Not Authorized in Advance, in Writing, as Required by the AgreementWriting, as Required by the Agreement

3DI Maintains the Required Insurance Coverage3DI Maintains the Required Insurance Coverage

1919

Internal Funds AuditInternal Funds Audit

School Internal FundsTotal Receipts & Disbursements During 1996 - 2006

30

40

50

60

70Million $

Receipts $35 M $38 M $43 M $47 M $48 M $51 M $51 M $55 M $59 M $60 M $68 M

Disbursements $34 M $37 M $42 M $46 M $47 M $50 M $52 M $55 M $58 M $60 M $67 M

# of School 129 131 136 136 138 145 149 156 160 162 164

1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

2020


Average Receipts and DisbursementsFor Fiscal Year 2005

-

200,000

400,000

600,000

800,000

1,000,000

All Schools Elementary Middle High Others

$

Receipts Disbursements

2121

Internal Funds AuditInternal Funds AuditSchool Audit Ranking (2005)School Audit Ranking (2005)

Declined57 (35%)

New Schools7 (4%)

Unchanged58 (36%)

Improved40 (25%)

2222

Internal Funds AuditInternal Funds AuditSchool Audit RankingSchool Audit Ranking

2005 2004 2002 2001

1 (Formerly A) 49 47 56 50

2 (Formerly B) 38 48 48 48

3 (Formerly C) 42 47 40 37

4 (Formerly D) 33 18 5 9

Total 162 160 149 144

2323

Internal Funds AuditInternal Funds AuditSchool Audit Ranking

49 47

56

50

38

48 48 4842

47

4037

33

18

59

0102030405060

2005 2004 2002 2001

Fiscal Year(2004 and 2005 are based on new ranking criteria)

Nu

mb

er

of

Sc

ho

ols

1 (Formerly A) 2 (Formerly B) 3 (Formerly C) 4 (Formerly D)

2424

Internal Funds AuditInternal Funds AuditSchool Audit Ranking

49

3842

33

47 48 47

18

56

48

40

5

50 48

37

9

0102030405060

1 (Formerly A) 2 (Formerly B) 3 (Formerly C) 4 (Formerly D)

Audit Ranking(2004 and 2005 are based on new ranking criteria)

Nu

mb

er

of

Sc

ho

ols

2005 2004 2002 2001

2525


2005 2004 2003 2002

Number of Schools 162 160 149 144

Total # of Findings 767 683 295 301

Findings/School 4.7 4.3 2 2.1

2626

Internal Funds AuditInternal Funds AuditMajor Findings for 2005Major Findings for 2005

Adult EducationAdult Education

Finding: $1.8 million in overspending in Finding: $1.8 million in overspending in salary variance, absorbed by FEFP fundssalary variance, absorbed by FEFP funds

Corrective Action: Beginning 2006, Corrective Action: Beginning 2006, employees’ actual salaries are is used employees’ actual salaries are is used instead of district average salary ratesinstead of district average salary rates

2727

Internal Funds AuditInternal Funds AuditMajor Findings for 2005Major Findings for 2005Community School Program

Program Deficit in Some SchoolsProgram Deficit in Some Schools

2004 2005

# of Schools 4 6

Total Deficits ($192,019) ($230,579)

Range ($10,262) to ($10,262) to ($145,737)($145,737)

($1,963) to ($163,400)

2828


Community School ProgramCommunity School Program

Student Registration and Attendance Student Registration and Attendance Records Not MaintainedRecords Not Maintained

Improvement Needed for Payroll Improvement Needed for Payroll ProcessingProcessing

2929


School Age Child Care Program

Program Deficit in Some SchoolsProgram Deficit in Some Schools

2004 2005

# of Schools 19 14

Total Deficits ($197,515) ($138,687)

Range ($352) to ($352) to ($40,212)($40,212)

($1,474) to ($24,975)

3030


School Age Child Care ProgramSchool Age Child Care Program

Student Records Not Properly MaintainedStudent Records Not Properly Maintained

Payroll Not Properly DocumentedPayroll Not Properly Documented

3131


Community Use of School FacilitiesCommunity Use of School Facilities

Lease Prequalification Not AvailableLease Prequalification Not Available

Inadequate Proof of InsuranceInadequate Proof of Insurance

Lease Agreement Not Properly CompletedLease Agreement Not Properly Completed

Undercharged Rentals and Late PaymentUndercharged Rentals and Late Payment

3232


Receipts/Revenues CollectionReceipts/Revenues Collection

Access to Drop SafeAccess to Drop Safe

Monies Not Deposited TimelyMonies Not Deposited Timely

Monies Collected Not Adequately Monies Collected Not Adequately DocumentedDocumented

Fundraisers Not Adequately DocumentedFundraisers Not Adequately Documented

3333


Disbursements/ExpensesDisbursements/Expenses

Disbursement Not Properly Approved and Disbursement Not Properly Approved and DocumentedDocumented

Monies and School Checks Not Monies and School Checks Not Adequately SafeguardedAdequately Safeguarded

3434


Other FindingsOther Findings

Bank Reconciliation Not Completed TimelyBank Reconciliation Not Completed Timely

Staff Performing Incompatible DutiesStaff Performing Incompatible Duties

Field Trips Not Properly ApprovedField Trips Not Properly Approved

Prenumbered Documents Not Adequately Prenumbered Documents Not Adequately ControlledControlled

3535

Remedial Actions/New ProceduresRemedial Actions/New ProceduresIn Response to Audit FindingsIn Response to Audit Findings

Monies Collection ProceduresMonies Collection Procedures

Monies Collected Reports (MCR)Monies Collected Reports (MCR)

Sponsors keep the yellow copy as temporary Sponsors keep the yellow copy as temporary receiptreceipt

Sponsors to indicate the source of funds (i.e. Sponsors to indicate the source of funds (i.e. cash or checks) on MCRscash or checks) on MCRs

Increase frequency of armored car service Increase frequency of armored car service for picking up and deposit in banks.for picking up and deposit in banks.

3636


Monies Collection Procedures (Continued)Monies Collection Procedures (Continued)

Bookkeeper shall not open incoming mailsBookkeeper shall not open incoming mails

MCRs should be prepared for checks MCRs should be prepared for checks received in the mail and be turned in to the received in the mail and be turned in to the bookkeeper for depositbookkeeper for deposit

Developed a Drop Safe Log for sponsors Developed a Drop Safe Log for sponsors to record monies deposited in the drop to record monies deposited in the drop safesafe

3737


Leasing of School FacilitiesLeasing of School Facilities

Central Office to provide additional support Central Office to provide additional support and training for school centersand training for school centers

Developed a Leasing Checklist to ensure Developed a Leasing Checklist to ensure leases are properly administeredleases are properly administered

3838


School Age Child Care (SACC) ProgramSchool Age Child Care (SACC) Program

After Care Programming Department:After Care Programming Department:

Performs site visits and compliance reviewsPerforms site visits and compliance reviews

Provides additional support and training for Provides additional support and training for schoolsschools

Reviews SACC program budgets monthly and Reviews SACC program budgets monthly and provide fiscal management training for SACC provide fiscal management training for SACC directorsdirectors

3939


Community School ProgramCommunity School Program

Several committees have been formed to Several committees have been formed to address the audit findingsaddress the audit findings

Monthly review and monitoring of Monthly review and monitoring of Community School budgetsCommunity School budgets

4040


OthersOthers

New procedures needed for unauthorized New procedures needed for unauthorized discard of records, to be developed by discard of records, to be developed by Accounting & Personnel DepartmentsAccounting & Personnel Departments

4141

Audit Approach and Current FocusAudit Approach and Current Focus

Same audit scope and objectives but focus Same audit scope and objectives but focus may vary depending on the nature of may vary depending on the nature of findings from ongoing auditsfindings from ongoing audits

We will perform surprise checks of cash on We will perform surprise checks of cash on hand and verification of deposit bagshand and verification of deposit bags

We sample the disbursements from We sample the disbursements from Administrative Courtesy Account to Administrative Courtesy Account to determine the appropriatenessdetermine the appropriateness

4242

Audit Approach and Current FocusAudit Approach and Current Focus

(Continued)(Continued)

Request a joint management response from Request a joint management response from current and former Principals for schools current and former Principals for schools with change in administrationwith change in administration

Focus on those with material weaknessesFocus on those with material weaknesses

Immaterial findings are communicated Immaterial findings are communicated through verbal discussionthrough verbal discussion

4343

Projects for 2006-07 Audit PlanProjects for 2006-07 Audit Plan

Proposed Audit Plan for 2006-07

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