Review Report - Findings-Recommendation - w responses and...

Miami-Dade County Public Schools Office of Management and Compliance Audits

Follow-up Review of State of Florida Auditor General Reports: Miami-Dade County

District School Board Operational Audit and Federal Single Audit for the Fiscal Year

Ended June 30, 2010

The administration has taken measures to

address the Auditor General’s audit findings and has fully implemented 10 and partially

implemented 15 of their audit recommendations. Continued efforts to fully implement all of the

recommendations are encouraged.

September 2011

Fol

low

-up

Rev

iew

Rep

ort

MIAMI-DADE COUNTYgiving our students

the worldPUBLIC SCHOOLS

• •

THE SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA Ms. Perla Tabares Hantman, Chair

Dr. Lawrence S. Feldman, Vice Chair Dr. Dorothy Bendross-Mindingall

Mr. Carlos L. Curbelo Mr. Renier Diaz de la Portilla Dr. Wilbert “Tee” Holloway

Dr. Martin Karp Dr. Marta Pérez

Ms. Raquel A. Regalado

Mr. Alberto M. Carvalho Superintendent of Schools

Mr. Jose F. Montes de Oca, CPA

Chief Auditor Office of Management and Compliance Audits

Contributors to This Report:

Review Performed by:

Mr. Luis Baluja Mr. Norberto Ferradaz, CPA Mr. Michael Hernandez, CPA

Ms. Oria M. Lacayo Ms. Teresita M. Rodriquez, CPA

Report Reviewed by:

Mr. Trevor L. Williams, CPA

Supervised by: Mr. Trevor L. Williams, CPA

MIAMI-DADE COUNTY

giving our students the worldPUBLIC SCHOOLS

• •

Miami-Dade County Public Schools - i - Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports

TABLE OF CONTENTS Page Number

EXECUTIVE SUMMARY AND CONCLUSIONS ........................................... 1 BACKGROUND............................................................................................. 4 OBJECTIVE, SCOPE AND METHODOLOGY............................................ 4 CURRENT STATUS OF PRIOR AUDIT FINDINGS AND RECOMMENDATIONS ......................................................................... 5

- 1 - Office of Management and Compliance Audits • 1450 N.E. 2nd Avenue • Suite 415 • Miami, FL 33132

305-995-1318 • 305-995-1331 (FAX) • www.dadeschools.net

Members of the School Board of Miami-Dade County, Florida Members of the School Board Audit and Budget Advisory Committee Mr. Alberto M. Carvalho, Superintendent of Schools Ladies and Gentlemen: Pursuant to the request of School Board Audit and Budget Advisory Committee, we have reviewed the actions taken by the Administration to implement the recommendations included in the State of Florida Auditor General Operational Audit and Federal Single Audit (For the Fiscal Year Ended June 30, 2010) Report[s] of Miami-Dade County District School Board, issued February 2011 and March 2011, respectively. The audits were presented to the Audit [and Budget Advisory] Committee, respectively, on March 29, 2011 and May 17, 2011 and contained findings, which the Committee indicated were repeat findings that appear to have not been addressed by the Administration. This conclusion by the Committee gave rise to it requesting that the Office of Management and Compliance Audits provide a follow-up report on the implementation status of the audit recommendations. EXECUTIVE SUMMARY AND CONCLUSIONS Summary of Prior Audit –

The Auditor General’s summary of findings is as follows: Operational Audit –

1. District records did not always evidence that capital outlay millage tax levy proceeds were used for authorized purposes, resulting in approximately $7.9 million of questioned costs.

2. Procedures could be enhanced to ensure that performance assessments of instructional personnel and school administrators are based primarily on student performance.

3. The Board had not adopted formal policies and procedures for ensuring that a portion of each instructional employee’s compensation is based on performance pursuant to Section 1012.22(1)(c)2., Florida Statutes, and documenting the differentiated pay process of school-based

September 21, 2011

Superintendent of SchoolsAlberto M. Carvalho

MIAMI-DADE COUNTY


• •

giving our students the world

Miami-Dade County Public Schools

Miami-Dade County School BoardPerla Tabares Hantman, Chair

Dr. Lawrence S. Feldman, Vice ChairDr. Dorothy Bendross-Mindingall

Carlos L. CurbeloRenier Diaz de la Portilla

Dr. Wilbert “Tee” HollowayDr. Martin Karp

Dr. Marta PérezRaquel A. Regalado



administrators using the critical shortage area factor prescribed in Section 1012.22(1)(c)4., Florida Statutes.

4. We noted 220 deficiencies or facility maintenance needs for four schools that remained unresolved for two or more years after the date facility safety inspections were performed.

5. Procedures could be enhanced to ensure compliance with Section 119.071(5)(a), Florida Statutes.

6. The District needed to improve its procedures for monitoring charter school insurance coverage.

7. The District’s facilities work program did not always include required information.

8. The District’s architectural and engineering contracts contained provisions that limited recovery of additional construction costs resulting from architectural or engineering errors and omissions.

9. Enhancements could be made in the administration of guaranteed maximum price construction contracts.

10. Procedures could be enhanced to timely complete projects that are in closeout status.

11. There was a broad range in the purchased food cost per meal among schools within each educational level, which may be indicative of unauthorized or inefficient usage of food supplies.

12. A wide range of purchased food inventory turnover rates existed within each educational level, suggesting that the efficiency of the inventory controls at some locations is not consistent throughout the District. Also, the District needed to implement an inventory reconciliation process.

13. Procedures needed enhancement to ensure the accuracy and effectiveness of production and menu record forms used to ensure the reasonableness of food usage.

14. The District needed to enhance its procedures for monitoring the fuel efficiency of District vehicles.

15. Improvements were needed in the District’s monitoring of cellular telephone usage.

16. District records did not evidence that the District made the required notifications to parents of eligible students of the opportunities provided by the John M. McKay Scholarships for Students with Disabilities Program.

17. The District did not require that its employees annually acknowledge in writing their responsibilities for maintaining security over District data and information technology (IT) resources.

18. Certain IT security controls related to user authentication needed improvement.

19. The District’s management of security and user access related to the District’s new Finance system needed improvement to provide increased assurance that access privileges enforce an appropriate separation of duties.



Federal Single Audit – 1. The District used Improving Teacher Quality program funds to supplant

other District moneys, resulting in $286,441 of questioned costs. 2. Payroll expenditures were not always properly documented and supported

for the Improving Teacher Quality, Special Education, and English Language Acquisition programs, resulting in $85,647 of Special Education program questioned costs.

3. Improvements were needed to ensure that invoices submitted to the grantor for reimbursement from the WIA Youth Activities program are properly supported and timely submitted.

4. Procedures over Federal funds provided to charter schools could be enhanced to demonstrate compliance with the OMB Circular A-133 monitoring requirements.

5. Twenty-First Century program expenditures were not always properly documented and supported, resulting in $182,312 of questioned costs.

6. Controls over food service inventories and program operations could be enhanced.

In total, the Auditor General (AG) made 25 recommendations to address the findings noted. The Administration was in general agreement with almost all of the Auditor General findings, but disagreed with a few. The Administration also provided written responses to the findings.

Summary Results of Follow-up Review –

Our follow-up review the State of Florida Auditor General Operational Audit and Federal Single Audit Report[s] concludes that the Administration has fully implemented 10 and partially implemented 15 of the 25 recommendations. Regarding the 15 recommendations deemed partially implemented, the Administration has either (1) initiated corrective actions to address part, but not the entire recommendation or (2) has developed plans of action to address the finding, but their implementation is pending. The Florida Department of Education (FDOE) has notified the district that disallowance of the questioned costs ($7,930,075) cited in the operational audit report has been waived. Concerning the Federal Single Audit questioned costs of $554,400, the district responded to the FDOE’s follow-up request for information on June 22, 2011, and to date, has not been asked to restore the said funds.

We acknowledge the efforts made by management and the courtesies extended to us during this review to assess their implementation of the AG’s audit recommendations. Sincerely, Jose F. Montes de Oca, CPA, Chief Auditor Office of Management and Compliance Audits

Miami-Dade County Public Schools - 4 - Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports

BACKGROUND The State of Florida Auditor General is charged with the responsibility of periodically auditing the financial records and programs of Florida school districts. During FY 2010-2011, the Auditor General completed an Operational Audit and a Federal Single Audit for the fiscal year ended June 30, 2010, of Miami-Dade County District School Board, and issued its reports in February 2011 and March 2011, respectively. The audits were presented to the Audit [and Budget Advisory] Committee, respectively, on March 29, 2011 and May 17, 2011 and contained findings, which the Committee indicated were repeat findings that appear to have not been addressed by the Administration. This conclusion by the Committee gave rise to it requesting that the Office of Management and Compliance Audits provide a follow-up report on the implementation status of the audit recommendations. OBJECTIVE, SCOPE AND METHODOLOGY The objective of this follow-up review was to determine the extent to which management’s plans of action for addressing the 25 recommendations made in the Auditor General’s Operational and Single audit reports have been implemented. We did not perform these audits or developed the conclusions contained therein. Those conclusions are those of the State of Florida Auditor General who performed the audits. Our responsibility is to assess the extent to which the Auditor General’s audit recommendations have been implemented. The review covered actions taken by the Administration to implement the audit recommendations, subsequent to issuing the original audit report through September 1, 2011. We performed the following procedures to satisfy our objectives:

• Interviewed district staff; • Reviewed the organizational structure, policies, procedures, applicable

regulations, statutes, and School Board rules; • Examined on a sample basis, documentation of material issue tickets; and • Performed various other procedures deemed necessary.

This performance audit follow-up review is not an audit, and as such, was not conducted in accordance with generally accepted Government Auditing Standards. This review is intended to provide a current status on audit findings and recommendations. However, we believe that the evidence obtained and reviewed provides a reasonable basis for our conclusions on the status of those audit findings and recommendations. This follow-up review did not include a specific assessment of the overall internal control.

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 1.

D

istr

ict r

ecor

ds

did

not a

lway

s ev

iden

ce th

at

capi

tal o

utla

y m

illag

e ta

x le

vy

proc

eeds

wer

e us

ed fo

r au

thor

ized

pu

rpos

es,

resu

lting

in

appr

oxim

atel

y $7

.9 m

illio

n of

qu

estio

ned

cost

s.

(OPE

RA

TIO

NA

L A

UD

IT)

1.1

The

Dis

trict

sho

uld

esta

blis

h an

d im

plem

ent

proc

edur

es to

en

sure

that

ex

pend

iture

s of

its

capi

tal o

utla

y m

illage

tax

proc

eeds

are

mad

e on

ly fo

r aut

horiz

ed

purp

oses

. In

addi

tion,

the

Dis

trict

sho

uld

docu

men

t the

al

low

abilit

y of

the

ques

tione

d co

sts

tota

ling

$7,9

30,0

75

or re

stor

e th

ose

cost

s to

the

LCI

Fund

.

Fina

ncia

l Ser

vice

s :

This

find

ing

has

been

reso

lved

. A

ttach

ed is

a le

tter r

ecei

ved

from

M

s. L

inda

Cha

mpi

on, D

eput

y C

omm

issi

oner

, Fin

ance

and

O

pera

tions

, Flo

rida

Dep

artm

ent

of E

duca

tion,

dat

ed J

une

20,

1011

. R

eim

burs

emen

t to

Cap

ital

Pro

ject

s

The

Dis

trict

pro

vide

d do

cum

enta

tion

indi

catin

g ex

pend

iture

s w

ere

for

auth

oriz

ed L

ocal

Cap

ital

Impr

ovem

ent F

und

(LC

I) pu

rpos

e. A

ll fu

ture

R

even

ue A

ntic

ipat

ion

proj

ect f

undi

ng w

ere

prop

erly

reco

rded

in

sepa

rate

RA

N fu

nds

in th

e ye

ar th

e R

AN

was

pai

d of

f. Th

e D

istri

ct h

as

esta

blis

hed

proc

edur

es to

en

sure

that

exp

endi

ture

s m

atch

the

appl

icab

le L

ocal

C

apita

l Im

prov

emen

t Fun

d

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n de

velo

ped

and

enha

nced

exi

stin

g pr

oced

ures

to a

ppro

pria

tely

ac

coun

t for

the

use

of c

apita

l ou

tlay

milla

ge ta

x pr

ocee

ds

with

resp

ects

to R

AN

s an

d in

sura

nce

cost

s.

In a

dditi

on, t

he A

dmin

istra

tion

subm

itted

, to

the

Flor

ida

Dep

artm

ent o

f Edu

catio

n (F

DO

E) n

eces

sary

ex

plan

atio

ns a

nd

docu

men

tatio

n re

gard

ing

the

dist

rict’s

use

of t

hese

fund

s an

d re

ceiv

ed n

otifi

catio

n fro

m

the

FDO

E th

at th

e qu

estio

ned

cost

is w

aive

d an

d ne

ed n

ot b

e re

stor

ed.

Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports

- 5 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t (L

CI)

In

sura

nce

Cos

ts

E

ffect

ive

Janu

ary

1, 2

011

the

Dis

trict

has

reco

rded

ex

pend

iture

s fo

r Pro

perty

&

Cas

ualty

Insu

ranc

e to

re

flect

the

defin

ition

foun

d in

Sec

tion

624.

605(

1), (

f),

(h),

and

(m),

F.S

.

Pay

men

t of T

erm

inal

Lea

ve o

f M

aint

enan

ce W

orke

rs

N

o ac

tion

need

ed.

2.

Pr

oced

ures

co

uld

be

enha

nced

to

ensu

re th

at

perf

orm

ance

as

sess

men

ts o

f in

stru

ctio

nal

pers

onne

l and

sc

hool

ad

min

istr

ator

s ar

e ba

sed

2.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e th

at

perfo

rman

ce

asse

ssm

ents

of

inst

ruct

iona

l pe

rson

nel a

nd

scho

ol

adm

inis

trato

rs a

re

base

d pr

imar

ily o

n st

uden

t

Offi

ce o

f Hum

an R

esou

rces

: O

n Ju

ne 1

, 201

1, M

iam

i Dad

e C

ount

y P

ublic

Sch

ools

sub

mitt

ed

re-d

evel

oped

teac

her a

nd s

choo

l ad

min

istra

tor e

valu

atio

n sy

stem

s.

The

wor

k su

bmitt

ed w

as

deve

lope

d w

ith a

cro

ss s

ectio

n of

st

akeh

olde

r inp

ut. T

hese

sys

tem

s ad

here

d to

the

rece

ntly

pas

sed

Stu

dent

Suc

cess

Act

and

the

Rac

e to

the

Top

gran

t

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n de

velo

ped

eval

uativ

e to

ols

to a

sses

s th

e pe

rform

ance

of i

nstru

ctio

nal

pers

onne

l and

sch

ool

adm

inis

trato

r bas

ed u

pon

the

reco

mm

ende

d cr

iteria

. Bot

h ev

alua

tion

tool

s ha

ve b

een

appr

oved

by

the

FDO

E. T

hese

ev

alua

tion

tool

s w

ill be


- 6 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t pr

imar

ily o

n st

uden

t pe

rfor

man

ce.

(OPE

RA

TIO

NA

L A

UD

IT)

perfo

rman

ce, a

nd

mai

ntai

n re

cord

s ev

iden

cing

this

.

requ

irem

ents

. B

oth

syst

ems

dem

onst

rate

that

per

form

ance

as

sess

men

ts a

re p

rimar

ily b

ased

up

on le

arne

r pro

gres

s.

The

stud

ent p

erfo

rman

ce c

ompo

nent

of

bot

h ev

alua

tion

syst

ems

mak

e up

50%

of t

he e

valu

atio

n. T

his

com

pone

nt is

the

mos

t hig

hly

wei

ghte

d st

anda

rd o

n bo

th

syst

ems.

M-D

CP

S te

ache

r ev

alua

tion

syst

em w

as a

ppro

ved

by th

e Fl

orid

a D

epar

tmen

t of

Edu

catio

n on

Jun

e 24

, 201

1. W

e ha

ve re

ceiv

ed in

form

al

notif

icat

ion

from

FD

OE

that

the

scho

ol a

dmin

istra

tor e

valu

atio

n sy

stem

als

o m

eets

all

stat

e re

quire

men

ts a

nd w

e an

ticip

ate

offic

ial a

ppro

val w

ithin

the

next

w

eeks

. E

valu

atio

n sy

stem

s w

ill be

revi

ewed

/upd

ated

and

su

bmitt

ed to

the

Flor

ida

Dep

artm

ent o

f Edu

catio

n on

an

annu

al b

asis

.

impl

emen

ted

in F

Y 2

011-

12.


- 7 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 3.

Th

e B

oard

had

no

t ado

pted

fo

rmal

pol

icie

s an

d pr

oced

ures

fo

r ens

urin

g th

at

a po

rtio

n of

eac

h in

stru

ctio

nal

empl

oyee

’s

com

pens

atio

n is

ba

sed

on

perf

orm

ance

pu

rsua

nt to

Se

ctio

n 10

12.2

2(1)

(c)2

., Fl

orid

a St

atut

es,

and

docu

men

ting

the

diffe

rent

iate

d pa

y pr

oces

s of

sc

hool

-bas

ed

adm

inis

trat

ors

usin

g th

e cr

itica

l sh

orta

ge a

rea

fact

or

pres

crib

ed in

Se

ctio

n 10

12.2

2(1)

(c)4

.,

3.1

The

Boa

rd s

houl

d ad

opt f

orm

al

polic

ies

and

proc

edur

es fo

r en

surin

g th

at a

po

rtion

of e

ach

inst

ruct

iona

l em

ploy

ee’s

co

mpe

nsat

ion

is

base

d on

pe

rform

ance

, and

di

ffere

ntia

ted

pay

of s

choo

l-bas

ed

adm

inis

trato

rs

criti

cal s

horta

ge

area

s is

iden

tifie

d in

the

sala

ry

sche

dule

, co

nsis

tent

with

S

ectio

n 10

12.2

2(1)

(c),

Flor

ida

Sta

tute

s.

Offi

ce o

f Hum

an R

esou

rces

: O

n Ju

ne 1

, 201

1, M

iam

i Dad

e C

ount

y P

ublic

Sch

ools

sub

mitt

ed

re-d

evel

oped

teac

her a

nd s

choo

l ad

min

istra

tor e

valu

atio

n sy

stem

s.

The

wor

k su

bmitt

ed w

as

deve

lope

d w

ith a

cro

ss s

ectio

n of

st

akeh

olde

r inp

ut. T

hese

sys

tem

s ad

here

d to

the

rece

ntly

pas

sed

Stu

dent

Suc

cess

Act

and

the

Rac

e to

the

Top

gran

t re

quire

men

ts.

Bot

h sy

stem

s de

mon

stra

te th

at p

erfo

rman

ce

asse

ssm

ents

are

prim

arily

bas

ed

upon

lear

ner p

rogr

ess.

Th

e st

uden

t per

form

ance

com

pone

nt

of b

oth

eval

uatio

n sy

stem

s m

ake

up 5

0% o

f the

eva

luat

ion.

Thi

s co

mpo

nent

is th

e m

ost h

ighl

y w

eigh

ted

stan

dard

on

both

sy

stem

s. M

-DC

PS

teac

her

eval

uatio

n sy

stem

was

app

rove

d by

the

Flor

ida

Dep

artm

ent o

f E

duca

tion

on J

une

24, 2

011.

We

have

rece

ived

info

rmal

no

tific

atio

n fro

m F

DO

E th

at th

e sc

hool

adm

inis

trato

r eva

luat

ion

PAR

TIA

LLY

IMPL

EMEN

TED

Th

e S

choo

l Boa

rd h

as

adop

ted

a po

licy

to im

plem

ent

a pe

rform

ance

pay

stru

ctur

e fo

r its

inst

ruct

iona

l per

sonn

el

thro

ugh

a M

emor

andu

m o

f U

nder

stan

ding

(MO

U) w

ith th

e U

nite

d Te

ache

rs o

f Dad

e (U

TD).

In a

dditi

on, a

revi

sed

Man

ager

ial E

xem

pt P

erso

nnel

(M

EP

) man

ual/p

lan,

whi

ch

acco

mm

odat

es d

iffer

entia

ted

pay

for s

choo

l-bas

ed

adm

inis

trato

rs, i

s pe

ndin

g S

choo

l Boa

rd a

ppro

val.

Dur

ing

FY 2

011-

12, a

com

mitt

ee w

ill be

form

ed to

dis

cuss

and

de

velo

p S

choo

l Adm

inis

trato

rs

pay.

S

ubse

quen

t to

com

plet

ing

our

field

wor

k, H

uman

Res

ourc

es

man

agem

ent i

ndic

ated

to u

s th

at th

e O

ffice

of L

abor

R

elat

ions

has

form

ed th

e co

mm

ittee

to fo

rmul

ate

a


- 8 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t Fl

orid

a St

atut

es.

(OPE

RA

TIO

NA

L A

UD

IT)

syst

em a

lso

mee

ts a

ll st

ate

requ

irem

ents

and

we

antic

ipat

e of

ficia

l app

rova

l with

in th

e ne

xt

wee

ks.

Eva

luat

ion

syst

ems

will

be re

view

ed/u

pdat

ed a

nd

subm

itted

to th

e Fl

orid

a D

epar

tmen

t of E

duca

tion

on a

n an

nual

bas

is.

diffe

rent

iate

d pa

y m

odel

for

scho

ol-b

ased

adm

inis

trato

rs

and

that

the

com

mitt

ee h

eld

its

first

mee

ting

on A

ugus

t 31,

20

11 a

nd w

ill be

mee

ting

regu

larly

in a

n ef

fort

to b

ring

a re

com

men

datio

n to

the

Sch

ool

Boa

rd b

y D

ecem

ber 2

011.

4.

We

note

d 22

0 de

ficie

ncie

s or

fa

cilit

y m

aint

enan

ce

need

s fo

r fou

r sc

hool

s th

at

rem

aine

d un

reso

lved

for

two

or m

ore

year

s af

ter t

he

date

faci

lity

safe

ty

insp

ectio

ns w

ere

perf

orm

ed.

(OPE

RA

TIO

NA

L A

UD

IT)

4.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e th

at

defic

ienc

ies

and

faci

litie

s m

aint

enan

ce n

eeds

no

ted

in th

e an

nual

in

spec

tion

repo

rts

are

timel

y co

rrec

ted.

Offi

ce o

f Sch

ool F

acili

ties :

A

s no

ted

by th

e A

G, t

he D

istri

ct

cont

inue

s to

prio

ritiz

e th

e co

rrect

ion

of s

afet

y-re

late

d de

ficie

ncie

s at

sch

ools

. Fu

rther

, in

form

atio

n sy

stem

s ar

e be

ing

enha

nced

to e

nsur

e th

at it

ems

that

are

not

of a

n op

erat

iona

l or

mai

nten

ance

nat

ure

are

capt

ured

in th

e D

istri

ct’s

mas

ter

faci

litie

s de

ficie

ncy

data

base

, to

be a

ddre

ssed

in fu

ture

Cap

ital

proj

ects

as

fund

ing

beco

mes

av

aila

ble.

Th

e br

oade

r iss

ue o

f ide

ntify

ing

fund

ing

to re

solv

e th

e D

istri

ct’s

PAR

TIA

LLY

IMPL

EMEN

TED

O

ur re

view

of d

ocum

enta

tion

pres

ente

d by

man

agem

ent

indi

cate

s th

at it

con

tinue

s to

ad

dres

s de

ficie

ncie

s th

at a

re

iden

tifie

d, a

s al

low

ed b

y th

e lim

ited

reso

urce

s av

aila

ble.

Th

at d

ocum

enta

tion

indi

cate

s th

at 1

64 o

f the

220

de

ficie

ncie

s ci

ted

by th

e A

udito

r Gen

eral

hav

e be

en

clos

ed a

s of

Sep

tem

ber 2

011

and

sinc

e th

e st

art o

f FY

201

1-20

12, 8

44 d

efic

ienc

ies

have

be

en c

lose

d.


- 9 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t ap

prox

imat

ely

$2 b

illion

in u

nmet

fa

cilit

ies

need

s m

ust b

e ad

dres

sed

or it

can

be

expe

cted

th

at th

e nu

mbe

r of s

afet

y-to

-life

an

d ot

her c

ritic

al d

efic

ienc

ies

will

cont

inue

to m

ount

as

reso

urce

s to

cor

rect

them

dim

inis

h.

5.

Pr

oced

ures

co

uld

be

enha

nced

to

ensu

re

com

plia

nce

with

Se

ctio

n 11

9.07

1(5)

(a),

Flor

ida

Stat

utes

.

(O

PER

ATI

ON

AL

AU

DIT

)

5.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e co

mpl

ianc

e w

ith

Sec

tion

119.

071(

5)(a

), Fl

orid

a S

tatu

tes.

Offi

ce o

f Hum

an R

esou

rces

: Th

e O

ffice

of H

uman

Res

ourc

es,

Rec

ruiti

ng, P

erfo

rman

ce

Man

agem

ent a

nd L

abor

R

elat

ions

con

tinue

s to

its

effo

rts

to p

rovi

de n

otifi

catio

n to

ap

plic

ants

and

em

ploy

ees

as it

re

late

s to

the

utiliz

atio

n, c

olle

ctio

n an

d fo

r whi

ch th

e D

istri

ct c

olle

cts

soci

al s

ecur

ity.

Info

rmat

ion

is

post

ed v

ia th

e em

ploy

ee p

orta

l, em

ploy

men

t app

licat

ion

and

web

-si

te.

Add

ition

ally

, whe

n an

ap

plic

ant v

isits

the

Em

ploy

ee

Ser

vice

s C

ente

r with

the

offe

r le

tter f

or e

mpl

oym

ent t

he s

ocia

l se

curit

y no

tific

atio

n is

par

t of t

he

form

s gi

ven

to th

e ap

plic

ant w

ith

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n ha

s de

velo

ped

an o

nlin

e ap

plic

atio

n w

here

by, a

nnua

lly,

each

dis

trict

em

ploy

ee is

re

quire

d to

ass

ert t

hat h

e/sh

e ha

s re

view

ed th

e di

stric

t’s

polic

y on

the

rete

ntio

n an

d us

e of

em

ploy

ee’s

soc

ial s

ecur

ity

num

ber.

The

data

of s

uch

asse

rtion

are

mai

ntai

ned

on

file

for s

ubse

quen

t rev

iew

.


- 10 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t an

exp

lana

tion.

6.

The

Dis

tric

t ne

eded

to

impr

ove

its

proc

edur

es fo

r m

onito

ring

char

ter s

choo

l in

sura

nce

cove

rage

.

(O

PER

ATI

ON

AL

AU

DIT

)

6.1

The

Dis

trict

sho

uld

impr

ove

mon

itorin

g pr

oced

ures

to

ensu

re th

at it

s ch

arte

r sch

ools

m

aint

ain

insu

ranc

e co

vera

ge re

quire

d by

the

char

ter

scho

ol a

gree

men

ts.

Fina

ncia

l Ser

vice

s :

The

Offi

ce o

f Ris

k an

d B

enef

its

Man

agem

ent w

as g

iven

acc

ess

to th

e C

harte

r Sch

ool

Com

plia

nce

Sys

tem

to m

onito

r th

e sc

hool

s’ in

sura

nce

cove

rage

. O

ur c

orre

ctiv

e ac

tion

to d

ate

is

as fo

llow

s:

The

Offi

ce o

f R

isk

and

Ben

efits

M

anag

emen

t no

w m

onito

rs th

e

docu

men

ts th

at h

ave

been

up

load

ed to

the

Cha

rter S

choo

l C

ompl

ianc

e S

yste

m a

nd

indi

cate

, on

the

syst

em, w

heth

er

the

info

rmat

ion

is s

atis

fact

ory

or

not.

The

Cha

rter S

choo

l C

ompl

ianc

e S

yste

m n

otifi

es th

e sc

hool

of t

he d

eter

min

atio

n.

Beg

inni

ng in

Aug

ust 2

011,

the

Offi

ce o

f Ris

k an

d B

enef

its

Man

agem

ent a

lso

notif

ies

the

scho

ols

dire

ctly

via

em

ail o

f any

FULL

Y IM

PLEM

ENTE

D

Ris

k an

d B

enef

its

Man

agem

ent h

as im

prov

ed it

s m

onito

ring

proc

edur

es fo

r in

sura

nce

cove

rage

by

perio

dica

lly re

view

ing

insu

ranc

e in

form

atio

n su

bmis

sion

s th

roug

h th

e C

harte

r Sch

ools

Com

plia

nce

Sys

tem

and

sen

ding

em

ail

notif

icat

ions

to n

on-c

ompl

ying

ch

arte

r sch

ools

.


- 11 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t de

ficie

ncie

s al

ong

with

a ti

mel

ine

to c

lear

-up

the

cond

ition

. S

atis

fact

ory

docu

men

ts a

re a

lso

save

d on

a c

harte

r sch

ool

data

base

, mai

ntai

ned

by th

is

offic

e fo

r tra

ckin

g pu

rpos

es.

As

of A

ugus

t 17,

201

1, o

ur

data

base

indi

cate

s th

at 8

1 sc

hool

s ha

ve fu

lly c

ompl

ied

with

th

e in

sura

nce

requ

irem

ents

and

24

sch

ools

are

in p

endi

ng s

tatu

s du

e to

var

ious

type

s of

err

ors

or

defic

ienc

ies

that

we

com

mun

icat

ed to

the

scho

ols,

su

ch a

s in

corr

ect s

choo

l nam

e,

date

s, a

nd o

ther

cau

ses.

7.

The

Dis

tric

t’s

faci

litie

s w

ork

prog

ram

did

not

al

way

s in

clud

e re

quire

d in

form

atio

n.

(OPE

RA

TIO

NA

L A

UD

IT)

7.1

The

Dis

trict

sho

uld

enha

nce

proc

edur

es to

en

sure

that

the

adop

ted

faci

litie

s w

ork

prog

ram

co

ntai

ns th

e re

quire

d in

form

atio

n.

Offi

ce o

f Bud

get M

anag

emen

t : D

istri

ct p

roce

dure

s ha

ve b

een

upda

ted

and

the

2010

-11

Faci

litie

s W

ork

Pro

gram

incl

udes

ad

ditio

nal s

ched

ules

to c

ompl

y w

ith re

quire

d in

form

atio

n. C

apita

l re

venu

e op

tions

are

pub

lishe

d in

th

e D

istri

ct’s

Exe

cutiv

e S

umm

ary

for T

enta

tive

Ado

ptio

n of

the

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n ha

s ad

ded

the

reco

mm

ende

d sc

hedu

les

and

info

rmat

ion

to th

e FY

20

12-2

016

Faci

litie

s W

ork

Pla

n su

bmitt

ed fo

r Sch

ool

Boa

rd a

dopt

ion.


- 12 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t

2010

-11

Bud

get (

see

page

s 15

-22

from

the

follo

win

g D

istri

ct

web

site

link

: http

://fin

anci

al

affa

irs.d

ades

choo

ls.n

et/E

S10

-11

/app

B.p

df

8.

Th

e D

istr

ict’s

ar

chite

ctur

al a

nd

engi

neer

ing

cont

ract

s co

ntai

ned

prov

isio

ns th

at

limite

d re

cove

ry

of a

dditi

onal

co

nstr

uctio

n co

st re

sulti

ng

from

ar

chite

ctur

al o

r en

gine

erin

g er

rors

and

om

issi

ons.

(O

PER

ATI

ON

AL

AU

DIT

)

8.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e th

at

cont

ract

s do

not

lim

it th

e D

istri

ct’s

re

cove

ry o

f ad

ditio

nal

cons

truct

ion

cost

s re

sulti

ng fr

om

erro

rs a

nd

omis

sion

s.

Offi

ce o

f Sch

ool F

acili

ties :

Th

e co

ntra

cts

for a

rchi

tect

ural

an

d en

gine

erin

g se

rvic

es w

ere

revi

sed

durin

g FY

200

9-20

10

and

cont

ain

no fo

rgiv

enes

s or

th

resh

old

for A

/E e

rrors

and

om

issi

ons.

FULL

Y IM

PLEM

ENTE

D

Arc

hite

ctur

al/E

ngin

eerin

g (A

/E)

cont

ract

s w

ere

mod

ified

to

elim

inat

e th

e st

ated

tole

ranc

e le

vel f

or A

/E E

rrors

or

omis

sion

s.


- 13 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 9.

En

hanc

emen

ts

coul

d be

mad

e in

the

adm

inis

trat

ion

of

guar

ante

ed

max

imum

pric

e co

nstr

uctio

n co

ntra

cts.

(O

PER

ATI

ON

AL

AU

DIT

)

The

Dis

trict

sho

uld

cont

inue

its

effo

rts to

en

sure

that

the

CM

Es

prov

ide

writ

ten

expl

anat

ions

to th

e D

istri

ct w

hen

a su

bcon

tract

or o

ther

than

th

e ap

pare

nt lo

w b

idde

r is

sel

ecte

d, a

nd

mai

ntai

n do

cum

enta

tion

evid

enci

ng D

istri

ct

pers

onne

l’s re

view

and

ap

prov

al o

f the

ex

plan

atio

ns.

Offi

ce o

f Sch

ool F

acili

ties :

Th

e D

istri

ct is

requ

iring

that

a

writ

ten

expl

anat

ion

with

ap

prop

riate

bac

kup

docu

men

tatio

n m

ust b

e in

clud

ed

for a

ny re

com

men

ded

subc

ontra

ctor

oth

er th

an th

e ap

pare

nt lo

wes

t sub

cont

ract

or.

PAR

TIA

LLY

IMPL

EMEN

TED

O

ur a

naly

sis

of th

e th

ree

proj

ects

man

agem

ent

indi

cate

d w

as c

ompl

eted

afte

r th

e is

suan

ce o

f the

AG

’s

repo

rt di

sclo

sed

that

on

one

of

the

proj

ects

the

CM

E d

id n

ot

cons

iste

ntly

pro

vide

a d

etai

led

expl

anat

ion

to s

ubst

antia

te

his/

her d

ecis

ion

to u

tiliz

e a

subc

ontra

ctor

oth

er th

an th

e ap

pare

nt lo

wes

t bid

der,

as

reco

mm

ende

d by

the

AG

.

10. P

roce

dure

s co

uld

be

enha

nced

to

timel

y co

mpl

ete

proj

ects

that

are

in

the

clos

eout

st

atus

.

(O

PER

ATI

ON

AL

AU

DIT

)

10.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to ti

mel

y co

mpl

ete

the

proj

ects

that

ar

e in

clo

seou

t st

atus

.

Offi

ce o

f Sch

ool F

acili

ties :

Th

e D

istri

ct c

ontin

ues

to re

duce

th

e ba

cklo

g of

pro

ject

s th

at a

re

in c

lose

out s

tatu

s.

PAR

TIA

LLY

IMPL

EMEN

TED

S

ince

Aud

itor G

ener

al’s

an

alys

is o

n A

pril

28,2

010,

th

e di

stric

t has

redu

ced

its

back

log

of “o

pen

proj

ects

” fro

m a

ppro

xim

atel

y 38

0 pr

ojec

ts to

app

roxi

mat

ely

250

by c

losi

ng o

ut a

ppro

xim

atel

y 17

0 pr

ojec

ts. T

hese

num

bers

al

so to

ok in

to c

onsi

dera

tion


- 14 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t ro

ughl

y 40

pro

ject

s ac

hiev

ing

subs

tant

ial c

ompl

etio

n du

ring

the

sam

e pe

riod.

How

ever

, it i

s ap

pare

nt th

at th

e ba

cklo

g of

su

bsta

ntia

lly c

ompl

eted

pr

ojec

ts in

clo

seou

t sta

tus

for

mor

e th

an s

ix m

onth

s ne

eds

to

be fu

rther

redu

ced.

11. T

here

was

a

broa

d ra

nge

in

the

purc

hase

d fo

od c

ost p

er

mea

l am

ong

scho

ols

with

in

each

edu

catio

nal

leve

l, w

hich

may

be

indi

cativ

e of

un

auth

oriz

ed o

r in

effic

ient

usa

ge

of fo

od s

uppl

ies.

(O

PER

ATI

ON

AL

AU

DIT

)

11.1

We

reco

mm

end

that

the

Dis

trict

st

reng

then

its

proc

edur

es to

m

onito

r the

pu

rcha

sed

food

co

st p

er m

eal

amon

g th

e D

istri

ct’s

sch

ools

by

est

ablis

hing

cos

t pa

ram

eter

s ba

sed

on in

dust

ry

stan

dard

s an

d an

alyz

ing

sign

ifica

nt

diffe

renc

es

betw

een

actu

al

Dis

tric

t/Sch

ool O

pera

tions

: Th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n co

nduc

ts d

ata

anal

ysis

of

key

per

form

ance

indi

cato

rs

usin

g th

e on

-line

Dec

isio

n S

uppo

rt S

yste

m (D

SS

) and

on-

site

adm

inis

trativ

e re

view

s. T

he

Dep

artm

ent i

s fu

lly im

plem

entin

g th

e fo

od in

vent

ory

and

rece

ivin

g ph

ase

of th

e on

-line

mon

itorin

g sy

stem

effe

ctiv

e A

ugus

t 15,

20

11. T

his

phas

e of

the

mon

itorin

g sy

stem

will

prov

ide

cent

ral a

dmin

istra

tion

the

abilit

y fo

r tim

ely

mon

itorin

g of

site

sp

ecifi

c pu

rcha

sed

food

cos

t per

m

eal a

nd th

e es

tabl

ishm

ent o

f

PAR

TIA

LLY

IMPL

EMEN

TED

E

ffect

ive

Aug

ust 1

5, 2

011,

the

Dep

artm

ent o

f Foo

d an

d N

utrit

ion

man

agem

ent

impl

emen

ted

a P

RIO

RIT

Y

Sys

tem

. Tha

t sys

tem

will

fa

cilit

ate

reco

rdin

g pu

rcha

sed

food

cos

t by

the

scho

ols,

for

appr

opria

te m

onito

ring

in th

e fu

ture

. S

ubse

quen

t to

com

plet

ing

our

field

wor

k, F

ood

and

Nut

ritio

n m

anag

emen

t ind

icat

ed to

us

that

the

food

ser

vice

man

ager

s ha

ve b

een

reco

rdin

g


- 15 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t pu

rcha

sed

food

co

st p

er m

eal a

nd

thes

e pa

ram

eter

s.

The

Dis

trict

sho

uld

also

doc

umen

t, of

re

cord

, the

cau

ses

of th

ese

diffe

renc

es

and

take

ap

prop

riate

act

ion,

as

nec

essa

ry, t

o pr

omot

e th

e ef

ficie

nt u

se o

f foo

d su

pplie

s.

acce

ptab

le v

aria

nces

of

para

met

ers

with

in g

rade

leve

l an

d ty

pe o

f ser

vice

.

purc

hase

d fo

od re

ceiv

ed,

men

u pr

oduc

tion

reco

rds

and

food

ord

erin

g in

the

PR

IOR

ITY

sy

stem

sin

ce th

e op

enin

g of

sc

hool

. The

y al

so in

dica

ted

that

the

Dep

artm

ent o

f Foo

d an

d N

utrit

ion

is a

ctiv

ely

wor

king

with

the

Offi

ce o

f In

form

atio

n Te

chno

logy

to

revi

ew th

e P

RIO

RIT

Y s

yste

m

data

col

lect

ion,

and

that

this

pr

oces

s w

ill co

ntin

ue th

roug

h th

e 20

11/2

012

scho

ol y

ear.

12

. A w

ide

rang

e of

pu

rcha

sed

food

in

vent

ory

turn

over

rate

s ex

iste

d w

ithin

ea

ch e

duca

tiona

l le

vel,

sugg

estin

g th

at th

e ef

ficie

ncy

of th

e in

vent

ory

cont

rols

at s

ome

loca

tions

is n

ot

12.1

We

reco

mm

end

that

the

Dis

trict

en

hanc

e pr

oced

ures

to

docu

men

t m

anag

emen

t’s

revi

ew o

f the

pu

rcha

sed

food

in

vent

ory

turn

over

ra

te w

ithin

eac

h ed

ucat

iona

l lev

el

(ele

men

tary

,

Dis

tric

t/Sch

ool O

pera

tions

: Th

e D

epar

tmen

t is

fully

im

plem

entin

g th

e fo

od in

vent

ory

and

rece

ivin

g ph

ase

of th

e on

-lin

e m

onito

ring

syst

em e

ffect

ive

Aug

ust 1

5, 2

011.

Thi

s ph

ase

of

the

mon

itorin

g sy

stem

will

prov

ide

cent

ral a

dmin

istra

tion

the

abilit

y fo

r tim

ely

mon

itorin

g of

si

te s

peci

fic p

urch

ased

food

in

vent

ory

turn

over

rate

and

the

esta

blis

hmen

t of a

ccep

tabl

e

PAR

TIA

LLY

IMPL

EMEN

TED

E

ffect

ive

Aug

ust 1

5, 2

011,

the

Dep

artm

ent o

f Foo

d an

d N

utrit

ion

man

agem

ent

impl

emen

ted

a P

RIO

RIT

Y

Sys

tem

. The

PR

IOR

ITY

S

yste

m in

terfa

ce w

ith th

e di

stric

t’s E

nter

pris

e R

esou

rce

Pla

nnin

g (E

RP

) sys

tem

, SA

P

and

man

agem

ent a

sser

ts th

at

this

will

faci

litat

e th

e


- 16 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t co

nsis

tent

th

roug

hout

the

Dis

tric

t. A

lso,

th

e D

istr

ict

need

ed to

im

plem

ent a

n in

vent

ory

reco

ncili

atio

n pr

oces

s.

(OPE

RA

TIO

NA

L A

UD

IT)

mid

dle,

and

hig

h sc

hool

s) a

nd

expl

anat

ion

for

sign

ifica

nt ra

te

diffe

renc

es fr

om

the

aver

age,

and

ta

ke c

orre

ctiv

e ac

tion,

as

nece

ssar

y, fo

r any

in

vent

ory

cont

rol

inef

ficie

ncie

s de

tect

ed fr

om th

is

anal

ysis

. In

addi

tion,

a m

onth

ly

com

paris

on o

f the

ph

ysic

al in

vent

ory

coun

ts to

the

calc

ulat

ed e

ndin

g in

vent

ory

bala

nce,

an

d fo

od

purc

hase

s w

ith

food

usa

ges,

sh

ould

be

perfo

rmed

and

si

gnifi

cant

di

ffere

nces

re

conc

iled.

varia

nces

of p

aram

eter

s w

ithin

gr

ade

leve

l and

type

of s

ervi

ce.

man

agem

ent o

f phy

sica

l in

vent

orie

s an

d tu

rnov

er ra

tios

at th

e sc

hool

s in

the

futu

re.

S

ubse

quen

t to

com

plet

ing

our

field

wor

k, F

ood

and

Nut

ritio

n m

anag

emen

t ind

icat

ed to

us

that

the

food

ser

vice

man

ager

s ha

ve b

een

reco

rdin

g pu

rcha

sed

food

rece

ived

, m

enu

prod

uctio

n re

cord

s an

d fo

od o

rder

ing

in th

e P

RIO

RIT

Y

syst

em s

ince

the

open

ing

of

scho

ol. T

hey

also

indi

cate

d th

at th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n is

act

ivel

y w

orki

ng w

ith th

e O

ffice

of

Info

rmat

ion

Tech

nolo

gy to

re

view

the

PR

IOR

ITY

sys

tem

da

ta c

olle

ctio

n, a

nd th

at th

is

proc

ess

will

cont

inue

thro

ugh

the

2011

/201

2 sc

hool

yea

r.


- 17 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 13

. Pro

cedu

res

need

ed

enha

ncem

ent t

o en

sure

the

accu

racy

and

ef

fect

iven

ess

of

prod

uctio

n an

d m

enu

reco

rd

form

s us

ed to

en

sure

the

reas

onab

lene

ss

of fo

od u

sage

.

(O

PER

ATI

ON

AL

AU

DIT

)

13.1

The

Dis

trict

sho

uld

enha

nce

proc

edur

es

to e

nsur

e th

e ac

cura

cy a

nd

effe

ctiv

enes

s of

pr

oduc

tion

and

men

u re

cord

form

s. A

lso,

m

anag

emen

t sho

uld

rout

inel

y re

view

the

prod

uctio

n an

d m

enu

reco

rd fo

rms

for

reas

onab

lene

ss a

nd

to e

nsur

e th

at th

e pr

oced

ures

are

pr

oper

ly fo

llow

ed

and

the

form

s ar

e ac

cura

tely

pre

pare

d.

Furth

erm

ore,

the

Dis

trict

sho

uld

impl

emen

t pr

oced

ures

to fu

lly

reco

ncile

sig

nific

ant

diffe

renc

es b

etw

een

the

phys

ical

cou

nts

of p

ortio

ns s

erve

d an

d th

e po

rtion

s se

rved

per

the

poin

t-

Dis

tric

t/Sch

ool O

pera

tions

: Th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n co

ntin

ues

to p

rovi

de

mon

itorin

g, te

chni

cal a

ssis

tanc

e an

d st

aff d

evel

opm

ent t

o Fo

od

Ser

vice

Man

ager

s re

gard

ing

the

Men

u an

d P

rodu

ctio

n R

ecor

ds.

The

Dep

artm

ent o

f Foo

d an

d N

utrit

ion’

s on

-line

Dec

isio

n S

uppo

rt S

yste

m (D

SS

) will

be

fully

impl

emen

ted

effe

ctiv

e A

ugus

t 15,

201

1 an

d w

ill au

tom

ate

the

Men

u an

d P

rodu

ctio

n R

ecor

d to

impr

ove

cont

rols

on

food

usa

ge

docu

men

tatio

n at

the

scho

ol s

ite

leve

l. Th

is p

hase

of t

he m

onito

ring

syst

em w

ill im

prov

e ce

ntra

l ad

min

istra

tion’

s m

onito

ring

capa

bilit

ies

of s

choo

l site

reco

rd

keep

ing

and

enab

le ti

mel

y re

solu

tion

of s

igni

fican

t di

scre

panc

ies

betw

een

food

pr

oduc

tion

and

usag

e.

PAR

TIA

LLY

IMPL

EMEN

TED

Th

e P

RIO

RIT

Y S

yste

m

impl

emen

ted

by th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n m

anag

emen

t will

uplo

ad th

e to

tal p

ortio

ns

serv

ed fr

om th

e po

int-o

f-sal

e sy

stem

. M

anag

emen

t ass

erts

th

at a

utom

atio

n of

the

prod

uctio

n an

d m

enu

reco

rd

and

the

train

ing

prov

ided

to

cafe

teria

man

ager

s w

ill fa

cilit

ate

thei

r mon

itorin

g of

the

prod

uctio

n an

d m

enu

reco

rds

prep

ared

by

the

scho

ols,

and

im

prov

e th

e fo

rm’s

acc

urac

y an

d ef

fect

iven

ess

in th

e fu

ture

. S

ubse

quen

t to

com

plet

ing

our

field

wor

k, F

ood

and

Nut

ritio

n m

anag

emen

t ind

icat

ed to

us

that

the

food

ser

vice

man

ager

s ha

ve b

een

reco

rdin

g pu

rcha

sed

food

rece

ived

, m

enu

prod

uctio

n re

cord

s an

d fo

od o

rder

ing

in th

e P

RIO

RIT

Y


- 18 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t of

-sal

e sy

stem

.

sy

stem

sin

ce th

e op

enin

g of

sc

hool

. The

y al

so in

dica

ted

that

the

Dep

artm

ent o

f Foo

d an

d N

utrit

ion

is a

ctiv

ely

wor

king

with

the

Offi

ce o

f In

form

atio

n Te

chno

logy

to

revi

ew th

e P

RIO

RIT

Y s

yste

m

data

col

lect

ion,

and

that

this

pr

oces

s w

ill co

ntin

ue th

roug

h th

e 20

11/2

012

scho

ol y

ear.

14

. The

Dis

tric

t ne

eded

to

enha

nce

its

proc

edur

es fo

r m

onito

ring

the

fuel

effi

cien

cy o

f D

istr

ict v

ehic

les.

(O

PER

ATI

ON

AL

AU

DIT

)

14.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e th

at a

n au

tom

ated

fuel

ex

cept

ion

repo

rt is

de

velo

ped

and

prov

ided

to th

e D

OT

to m

onito

r fue

l us

age.

Exc

eptio

ns

note

d sh

ould

be

forw

arde

d to

the

depa

rtmen

ts’

assi

gned

Dis

trict

-ow

ned

vehi

cles

to

ensu

re th

at

Dis

tric

t/Sch

ool O

pera

tions

: Th

e pr

ovid

er o

f the

Fue

l M

anag

emen

t Sys

tem

has

de

velo

ped

a Fu

el U

sage

E

xcep

tion

repo

rt th

at id

entif

ies

disc

repa

ncie

s in

fuel

ing

trans

actio

ns w

ithin

a s

peci

fied

time

rang

e. T

his

repo

rt ha

s re

cent

ly b

een

mod

ified

and

is

crea

ted

ever

y m

onth

to id

entif

y an

y is

sues

that

nee

d to

be

addr

esse

d (S

ee s

ampl

e of

at

tach

ed re

port)

. U

pon

revi

ew o

f th

is re

port,

sta

ff th

en s

ends

an

emai

l to

the

corr

espo

ndin

g re

pair

FULL

Y IM

PLEM

ENTE

D

Tran

spor

tatio

n A

dmin

istra

tion

has

re-a

ctiv

ated

its

use

of th

e Fu

el U

sage

Exc

eptio

n R

epor

t an

d ha

s im

plem

ente

d m

echa

nism

s to

follo

w-u

p on

no

ted

exce

ptio

ns c

onta

ined

in

the

repo

rt. H

owev

er, t

he re

port

coul

d be

furth

er re

vise

d to

id

entif

y an

exc

essi

ve n

umbe

r of

refu

elin

g w

ithin

est

ablis

hed

inte

rval

s to

mon

itor a

bnor

mal

us

age.


- 19 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t un

usua

l tra

nsac

tions

id

entif

ied

are

timel

y in

vest

igat

ed.

In

addi

tion,

to

enha

nce

acco

unta

bilit

y an

d co

ntro

l ove

r fue

l us

age,

Dis

trict

re

cord

s sh

ould

ev

iden

ce th

at th

e er

rors

or

exce

ptio

ns n

oted

on

the

fuel

repo

rts

wer

e re

solv

ed o

r co

rrec

ted

by

man

agem

ent.

shop

or d

epar

tmen

t hea

d w

here

th

e ve

hicl

e is

ser

vice

d in

ord

er to

ha

ve th

e m

ileag

e ve

rifie

d.

Add

ition

ally

, a “s

ticky

not

e” is

cr

eate

d in

the

Flee

t m

anag

emen

t sys

tem

to in

form

st

aff w

hene

ver a

new

repa

ir or

der i

s m

ade

or

to fl

ag a

ny

inqu

iries

to th

e sp

ecifi

ed v

ehic

le

that

a p

robl

em e

xist

s w

ith th

e m

ileag

e re

adin

g. In

mos

t cas

es

the

on-b

oard

veh

icle

Info

rmat

ion

trans

mitt

er (V

IT) r

equi

res

repr

ogra

mm

ing

to e

nsur

e it

is

sync

hron

ized

with

the

vehi

cle

odom

eter

. O

ther

wis

e, M

anag

ers

then

initi

ate

appr

opria

te re

pairs

.

15. I

mpr

ovem

ents

w

ere

need

ed in

th

e D

istr

ict’s

m

onito

ring

of

cellu

lar

tele

phon

e us

age.

(O

PER

ATI

ON

AL

15.1

The

Dis

trict

sho

uld

impr

ove

its

mon

itorin

g pr

oced

ures

to

ensu

re th

at th

e ce

ll ph

one

use

is in

ac

cord

ance

with

its

polic

ies

and

Offi

ce o

f Sch

ool F

acili

ties :

A

new

bid

for c

ellu

lar/w

irele

ss

tele

phon

e se

rvic

e w

as a

war

ded

by th

e S

choo

l Boa

rd o

n M

arch

9,

2011

. Th

e bi

d to

ok e

ffect

Jul

y 1,

20

11 a

nd is

ant

icip

ated

to re

duce

th

e D

istri

ct’s

exp

endi

ture

s fo

r thi

s w

irele

ss s

ervi

ce b

y ap

prox

imat

ely

PAR

TIA

LLY

IMPL

EMEN

TED

M

anag

emen

t has

take

n th

e in

itial

ste

ps to

add

ress

the

audi

t rec

omm

enda

tion,

in

clud

ing

cont

ract

ing

with

a

sing

le c

ellu

lar p

hone

pro

vide

r, de

velo

ping

a n

ew e

mpl

oyee


- 20 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t A

UD

IT)

proc

edur

es.

$150

,000

dur

ing

FY 2

011-

12.

A

dditi

onal

ly, r

evis

ed p

roce

dure

s re

gard

ing

pers

onal

use

of

Dis

trict

-issu

ed c

ellu

lar p

hone

s ar

e be

ing

final

ized

. Em

ploy

ees

assi

gned

suc

h ph

ones

will

certi

fy,

in w

ritin

g, th

at th

e ph

one

will

be

used

exc

lusi

vely

for D

istri

ct

busi

ness

oth

erw

ise

they

will

agre

e to

pay

the

entir

e co

st o

f un

limite

d vo

ice

serv

ice

(app

roxi

mat

ely

$35.

00 p

er

mon

th).

Empl

oyee

s th

at c

hoos

e to

pay

for u

nlim

ited

voic

e se

rvic

e m

ay u

se th

e ph

one

for p

erso

nal

calls

. M

onth

ly b

ills o

f tho

se

indi

vidu

als

certi

fyin

g th

at th

e ph

one

will

not b

e us

ed fo

r any

pe

rson

al c

alls

will

be s

ubje

ct to

au

dit;

viol

atio

ns w

ill re

sult

in

appr

opria

te d

isci

plin

ary

actio

n an

d re

stitu

tion.

Thi

s ne

w

proc

edur

e is

bei

ng la

unch

ed a

t th

e be

ginn

ing

of th

e 20

11-1

2 sc

hool

yea

r.

use

polic

y an

d pr

epar

ing

a su

rvey

on

dist

rict e

mpl

oyee

’s

pref

eren

ce o

n ce

llula

r pho

ne

use

and

billin

g op

tions

, for

di

ssem

inat

ion

to d

istri

ct

empl

oyee

s.


- 21 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 16

. Dis

tric

t rec

ords

di

d no

t evi

denc

e th

at th

e D

istr

ict

mad

e th

e re

quire

d no

tific

atio

ns to

pa

rent

s of

el

igib

le s

tude

nts

of th

e op

port

uniti

es

prov

ided

by

the

John

M. M

cKay

Sc

hola

rshi

ps fo

r St

uden

ts w

ith

Dis

abili

ties

Prog

ram

.

(O

PER

ATI

ON

AL

AU

DIT

)

16.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to e

nsur

e th

at it

pr

oper

ly n

otifi

es

pare

nts

of e

ligib

le

stud

ents

with

di

sabi

litie

s of

the

educ

atio

nal

oppo

rtuni

ties

prov

ided

by

the

John

M. M

cKay

S

chol

arsh

ips

for

Stu

dent

s w

ith

Dis

abilit

ies

Pro

gram

, and

m

aint

ain

evid

ence

of

suc

h no

tific

atio

ns.

Cur

ricul

um a

nd In

stru

ctio

n :

1. A

dded

a p

aren

t rec

eipt

ve

rific

atio

n st

atem

ent t

o th

e In

divi

dual

Edu

catio

nal P

lan.

2.

Wee

kly

Brie

fing

9458

: A

LL

PR

INC

IPA

LS/A

PS

: Joh

n M

. M

cKay

Sch

olar

ship

s fo

r S

tude

nts

with

Dis

abilit

ies

Pro

gram

- P

aren

t Not

ifica

tion.

3.

Col

lect

ed th

e M

cKay

S

chol

arsh

ips

Con

firm

atio

n of

P

aren

t Not

ifica

tion

form

, si

gned

by

the

prin

cipa

l, co

nfirm

ing

that

all

pare

nts

of

SW

D w

ere

prov

ided

with

a

copy

of t

he M

cKay

Fac

t S

heet

for P

aren

ts b

y A

pril

1,

2011

.

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n ha

s im

plem

ente

d va

rious

m

easu

res

to a

ddre

ss th

is

reco

mm

enda

tion,

incl

udin

g ad

ding

a “c

heck

box

” in

the

Indi

vidu

al E

duca

tiona

l Pla

n (IE

P) t

o in

dica

te w

hen

pare

nts

are

notif

ied

of th

e Jo

hn M

. M

cKay

Sch

olar

ship

s fo

r S

tude

nts

with

Dis

abilit

ies

(SW

D) P

rogr

am a

nd th

e us

e of

a

notif

icat

ion

form

sig

ned

by

the

prin

cipa

l ind

icat

ing

that

the

pare

nts

of S

WD

wer

e pr

ovid

ed

with

the

“Fac

t She

et F

or

Par

ents

”.

17. T

he D

istr

ict d

id

not r

equi

re th

at

its e

mpl

oyee

s an

nual

ly

ackn

owle

dge

in

writ

ing

thei

r re

spon

sibi

litie

s

17.1

The

Dis

trict

sho

uld

requ

ire th

at it

s us

ers

annu

ally

ce

rtify

acc

epta

nce

of th

eir

resp

onsi

bilit

ies

for

mai

ntai

ning

Fina

ncia

l Ser

vice

s :

Com

plet

ed.

The

annu

al

empl

oyee

pol

icy

sign

-off

has

been

in p

rodu

ctio

n fo

r som

e m

onth

s an

d w

e ar

e st

orin

g st

aff’s

si

gn o

ff in

form

atio

n.

FULL

Y IM

PLEM

ENTE

D

The

Adm

inis

tratio

n ha

s de

velo

ped

an o

nlin

e ap

plic

atio

n w

here

by, a

nnua

lly,

each

dis

trict

em

ploy

ee is

re

quire

d to

ass

ert t

hat h

e/sh

e


- 22 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t fo

r mai

ntai

ning

se

curit

y ov

er

Dis

tric

t dat

a an

d in

form

atio

n te

chno

logy

(IT)

re

sour

ces.

(O

PER

ATI

ON

AL

AU

DIT

)

secu

rity

over

D

istri

ct d

ata

and

IT

reso

urce

s.

has

revi

ewed

the

dist

rict’s

po

licy

on th

e us

e of

dis

trict

IT

reso

urce

s. E

mpl

oyee

sig

n-of

f da

ta a

re b

eing

sto

red

for

subs

eque

nt re

view

.

18. C

erta

in IT

se

curit

y co

ntro

ls

rela

ted

to u

ser

auth

entic

atio

n ne

eded

im

prov

emen

t.

(OPE

RA

TIO

NA

L A

UD

IT)

18.1

The

Dis

trict

sho

uld

impr

ove

secu

rity

cont

rols

rela

ted

to

user

aut

hent

icat

ion

to e

nsur

e th

e co

ntin

ued

conf

iden

tialit

y,

inte

grity

, and

av

aila

bilit

y of

D

istri

ct d

ata

and

IT

reso

urce

s.

Fina

ncia

l Ser

vice

s :

Item

18

was

not

spe

lled

out b

y th

e S

tate

Aud

itor G

ener

al in

thei

r of

ficia

l doc

umen

t bec

ause

of

conc

erns

abo

ut p

ublis

hing

se

nsiti

ve in

form

atio

n. T

hey

did,

ho

wev

er, t

ell u

s ve

rbal

ly.

Thei

r tw

o re

com

men

datio

ns w

ere:

[The

O

ffice

of M

anag

emen

t and

C

ompl

ianc

e A

udits

has

om

itted

th

e te

xt m

anag

emen

t pro

vide

d in

its

corr

ectiv

e ac

tions

for

secu

rity

reas

ons.

] A

s a

resu

lt of

this

last

re

com

men

datio

n w

e w

orke

d w

ith

the

Cou

ncil

of G

reat

City

Sch

ools

PAR

TIA

LLY

IMPL

EMEN

TED

Th

e A

udito

r Gen

eral

find

ing

and

reco

mm

enda

tions

hav

e tw

o re

late

d bu

t dis

tinct

co

mpo

nent

s. R

egar

ding

the

first

com

pone

nt, a

lthou

gh n

ot

impl

emen

ting

the

spec

ific

leve

l of

sec

urity

con

trol

reco

mm

ende

d, M

anag

emen

t ha

s im

plem

ente

d a

som

ewha

t m

ore

strin

gent

leve

l of c

ontro

l th

an w

as p

revi

ousl

y in

pla

ce.

Reg

ardi

ng th

e se

cond

co

mpo

nent

, man

agem

ent h

as

indi

cate

d th

at th

e A

udito

r G

ener

al’s

reco

mm

enda

tion

will


- 23 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t

(CG

CS

) to

see

how

oth

er la

rge,

ur

ban

Dis

trict

s ha

ndle

d th

is a

nd

othe

r iss

ues.

C

GC

S s

ent o

ut a

su

rvey

that

we

crea

ted

and

rece

ived

abo

ut 2

5 re

spon

ses.

As

we

expe

cted

, the

resp

onse

s w

ere

“all

over

the

plac

e”, r

angi

ng fr

om

90 d

ays

to a

yea

r to

no e

xpira

tion

at a

ll. W

e w

ere

aske

d to

sen

d th

e C

ounc

il w

hat w

e fe

el a

re

good

, cos

t-effe

ctiv

e se

curit

y po

licy

reco

mm

enda

tions

for

dist

ricts

bas

ed o

n th

is s

urve

y an

d ou

r ow

n ex

perie

nce,

and

they

are

pl

anni

ng to

cre

ate

base

line

reco

mm

enda

tions

in th

is a

rea

for

all t

heir

dist

ricts

. In

bot

h pa

rts o

f Ite

m 1

8, th

e S

tate

A

udito

r Gen

eral

reco

mm

ende

d an

ext

rem

ely

high

leve

l of

secu

rity.

Lev

els

this

hig

h m

ay b

e ap

prop

riate

for b

anks

or o

ther

fin

anci

al in

stitu

tions

, but

are

si

mpl

y no

t fea

sibl

e fo

r a s

choo

l di

stric

t, ex

cept

in c

erta

in

adm

inis

trativ

e fu

nctio

ns.

not b

e im

plem

ente

d be

caus

e m

anag

emen

t has

det

erm

ined

th

at th

e tra

deof

f bet

wee

n th

e nu

mbe

r of e

xtra

sup

port

issu

es

they

bel

ieve

will

occu

r if t

he

reco

mm

enda

tion

is

impl

emen

ted

vis-

à-vi

s th

e ex

tra s

ecur

ity p

rovi

ded,

is n

ot

cost

-effe

ctiv

e. I

nfor

mat

ion

Tech

nolo

gy S

ervi

ces

(ITS

) has

in

dica

ted

that

Dis

trict

/Sch

ool

Ope

ratio

ns a

nd th

e C

hief

of

Sta

ff ha

ve a

lso

obje

cted

to

impl

emen

ting

the

reco

mm

enda

tion.

N

ever

thel

ess,

our

revi

ew o

f th

e in

form

atio

n, in

clud

ing

the

CG

CS

sur

vey

resu

lts,

subm

itted

to u

s, s

uppo

rts th

at

this

item

be

revi

site

d.

Sub

sequ

ent t

o co

mpl

etin

g ou

r fie

ldw

ork,

Info

rmat

ion

Tech

nolo

gy S

ervi

ces

man

agem

ent i

ndic

ated

to u

s th

at a

lthou

gh a

stri

ct


- 24 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t R

ecog

nizi

ng th

e un

ique

ble

nd o

f se

curit

y an

d fre

e-flo

win

g in

form

atio

n th

at d

istri

cts

mus

t pr

ovid

e, w

e ha

ve o

ther

sec

urity

m

easu

res

in p

lace

to c

over

are

as

whe

re w

e m

ust c

ompr

omis

e fro

m

the

high

est l

evel

of s

ecur

ity

reco

mm

enda

tions

.

impl

emen

tatio

n of

the

AG

’s

reco

mm

enda

tion

is u

nlik

ely

due

to it

s an

ticip

ated

sev

er

impa

ct o

n st

aff s

uppo

rt re

sour

ces,

they

will

cond

uct

furth

er d

iscu

ssio

n w

ith S

choo

l O

pera

tions

and

the

Chi

ef o

f S

taff

to s

ee if

a c

ompr

omis

e so

lutio

n ca

n be

wor

ked

out.

19

. The

Dis

tric

t’s

man

agem

ent o

f se

curit

y an

d us

er a

cces

s re

late

d to

the

Dis

tric

t’s n

ew

Fina

nce

syst

em

need

ed

impr

ovem

ent t

o pr

ovid

e in

crea

sed

assu

ranc

e th

at

acce

ss

priv

ilege

s en

forc

e an

ap

prop

riate

19.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to im

prov

e its

m

anag

emen

t of

Fina

nce

syst

em

acce

ss to

ens

ure

that

sec

urity

role

s an

d ac

cess

pr

ivile

ges

enfo

rce

an a

ppro

pria

te

sepa

ratio

n of

du

ties.

Fina

ncia

l Ser

vice

s :

Item

19

refe

rred

spec

ifica

lly to

th

e us

e of

the

Gov

erna

nce,

Ris

k,

and

Com

plia

nce

(GR

C) t

ool i

n ou

r SA

P im

plem

enta

tion.

We

have

GR

C in

the

Test

sys

tem

no

w a

nd w

ill be

pha

sing

in a

n im

plem

enta

tion

of G

RC

in

Pro

duct

ion

once

we

have

co

mpl

eted

Pay

roll

Go-

Live

and

ar

e in

a s

tabl

e co

nditi

on.

We

sim

ply

do n

ot h

ave

the

reso

urce

s to

do

it no

w.

This

will

be

fully

im

plem

ente

d in

the

seco

nd

half

of 2

012.

PAR

TIA

LLY

IMPL

EMEN

TED

A

s st

ated

by

man

agem

ent,

the

GR

C m

odul

e is

in te

st m

ode

and

is s

ched

uled

for f

ull

impl

emen

tatio

n in

the

latte

r ha

lf of

201

2.


- 25 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t se

para

tion

of

dutie

s.

(OPE

RA

TIO

NA

L A

UD

IT)

20. T

he D

istr

ict u

sed

Impr

ovin

g Te

ache

r Qua

lity

prog

ram

fund

s to

sup

plan

t ot

her D

istr

ict

mon

eys,

re

sulti

ng in

$2

86,4

41 o

f qu

estio

ned

cost

s.

(SIN

GLE

AU

DIT

)

20.1

The

Dis

trict

sho

uld

enha

nce

proc

edur

es to

en

sure

that

Fed

eral

pr

ogra

m fu

nds

are

used

onl

y to

su

pple

men

t and

no

t sup

plan

t D

istri

ct o

pera

ting

fund

s. In

add

ition

, th

e D

istri

ct s

houl

d do

cum

ent t

o th

e gr

anto

r (Fl

orid

a D

epar

tmen

t of

Edu

catio

n) th

e al

low

abilit

y of

the

ques

tione

d co

sts,

to

talin

g $2

86,4

41

or re

stor

e ap

plic

able

am

ount

s to

the

ITQ

pro

gram

.

Offi

ce o

f Int

ergo

vern

men

tal

Affa

irs, G

rant

s A

dmin

istr

atio

n an

d C

omm

unity

Ser

vice

s:

The

Dis

trict

con

tinue

s to

clo

sely

m

onito

r the

issu

ance

of t

he

Impr

ovin

g Te

ache

r Qua

lity

posi

tions

for 2

011-

2012

sch

ool

year

requ

iring

writ

ten

requ

ests

fo

r allo

catio

ns w

ith a

co

rresp

ondi

ng ju

stifi

catio

n fo

r the

re

ques

ted

allo

catio

n.

Furth

erm

ore,

it is

adv

ised

that

si

nce

thos

e po

sitio

ns a

re a

bove

an

d be

yond

the

gene

ral f

und

allo

catio

n, th

ose

posi

tions

sh

ould

be

fille

d on

ly a

fter a

ll ge

nera

l fun

d po

sitio

ns a

re fi

lled.

A

resp

onse

was

pro

vide

d to

the

FLD

OE

and

to d

ate

the

FLD

OE

ha

s no

t req

uest

ed th

e

PAR

TIA

LLY

IMPL

EMEN

TED

M

anag

emen

t dis

agre

es w

ith

Aud

itor G

ener

al’s

con

clus

ion

that

sup

plan

ting

had

occu

rred

. N

ever

thel

ess,

man

agem

ent

has

subm

itted

exp

lana

tions

an

d do

cum

enta

tion

to th

e Fl

orid

a D

epar

tmen

t of

Edu

catio

n (F

DO

E) t

o ju

stify

th

e di

stric

t’s u

se o

f the

fund

s in

que

stio

n. T

hrou

gh o

ur

follo

w-u

p re

view

, m

anag

emen

t als

o in

dica

ted

that

it h

as e

nhan

ced

its

mon

itorin

g pr

oced

ures

ove

r gr

ant f

unde

d po

sitio

ns w

ith a

m

ore

dilig

ent r

evie

w o

f bud

get

allo

catio

ns d

urin

g bu

dget

de

velo

pmen

t and

will

cont

inue

to

fund

sch

ools

, as

war

rant

ed,


- 26 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t

rest

orat

ion

of th

e qu

estio

ned

cost

s to

the

prog

ram

.

but a

ny a

dditi

onal

pos

ition

s re

quire

s a

sign

ed

mem

oran

dum

from

D

istri

ct/S

choo

l Ope

ratio

ns

deta

iling

just

ifica

tion

for g

rant

-fu

nded

inst

ruct

iona

l pos

ition

s.

21

. Pay

roll

expe

nditu

res

wer

e no

t alw

ays

prop

erly

do

cum

ente

d an

d su

ppor

ted

for

the

Impr

ovin

g Te

ache

r Qua

lity,

Sp

ecia

l Ed

ucat

ion,

and

En

glis

h La

ngua

ge

Acq

uisi

tion

prog

ram

s,

resu

lting

in

$85,

647

of

Spec

ial

Educ

atio

n pr

ogra

m

21.1

The

Dis

trict

sho

uld

enha

nce

its

proc

edur

es to

en

sure

that

ex

pend

iture

s ar

e fo

r allo

wab

le g

rant

pu

rpos

es, a

nd

payr

oll c

harg

es a

re

prop

erly

do

cum

ente

d an

d su

ppor

ted.

In

addi

tion,

the

Dis

trict

sho

uld

docu

men

t the

al

low

abilit

y of

the

ques

tione

d co

sts,

to

talin

g $8

5,64

7, to

th

e gr

anto

r (Fl

orid

a D

epar

tmen

t of

Offi

ce o

f Int

ergo

vern

men

tal

Affa

irs, G

rant

s A

dmin

istr

atio

n an

d C

omm

unity

Ser

vice

s:

The

Dis

trict

has

dev

elop

ed a

su

bstit

ute

syst

em u

tiliz

ing

the

SA

P p

latfo

rm w

hich

will

addr

ess

the

defic

ienc

ies

note

d in

the

Aud

it R

epor

t rel

atin

g to

the

issu

e of

the

A-8

7 ce

rtific

atio

n re

quire

men

ts. T

he F

LDO

E h

as

appr

oved

the

prop

osed

sys

tem

w

hich

is c

urre

ntly

in th

e pr

oces

s of

bei

ng d

evel

oped

for

impl

emen

tatio

n by

Nov

embe

r 20

11.

A re

spon

se w

as p

rovi

ded

to th

e FL

DO

E a

nd to

dat

e th

e FL

DO

E

has

not r

eque

sted

the

PAR

TIA

LLY

IMPL

EMEN

TED

To

pro

perly

doc

umen

t and

su

ppor

t pay

roll

expe

nditu

res,

th

e di

stric

t dev

elop

ed a

su

bstit

ute

time

dist

ribut

ion

repo

rting

sys

tem

. Ful

l im

plem

enta

tion

of th

is s

yste

m,

whi

ch h

as b

een

appr

oved

by

the

FDO

E, i

s sc

hedu

le to

take

pl

ace

in N

ovem

ber 2

011

once

th

e S

AP

pay

roll

goes

live

. In

addi

tion,

the

ques

tione

d co

sts

wer

e do

cum

ente

d in

the

dist

rict’s

resp

onse

to th

e FD

OE

as

erro

rs in

cal

cula

tion

and

certi

ficat

ion,

whi

ch w

ill no

t re

cur o

nce

the

new

sys

tem

is

fully

impl

emen

ted.

Con

cern

ing


- 27 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t qu

estio

ned

cost

s.

(SIN

GLE

AU

DIT

)

Edu

catio

n) o

r re

stor

e ap

plic

able

am

ount

s to

the

Spe

cial

Edu

catio

n pr

ogra

m.

rest

orat

ion

of th

e qu

estio

ned

cost

s to

the

prog

ram

.

the

ques

tione

d co

sts,

the

dist

rict r

espo

nded

to th

e FD

OE

’s fo

llow

-up

requ

est f

or

info

rmat

ion

on J

une

22, 2

011,

an

d to

dat

e, h

as n

ot b

een

aske

d to

rest

ore

the

said

fu

nds.

22. I

mpr

ovem

ents

w

ere

need

ed to

en

sure

that

in

voic

es

subm

itted

to th

e gr

anto

r for

re

imbu

rsem

ent

from

the

WIA

Yo

uth

Act

iviti

es

prog

ram

are

pr

oper

ly

supp

orte

d an

d tim

ely

subm

itted

.

(S

ING

LE A

UD

IT)

22.1

The

Dis

trict

sho

uld

enha

nce

its

proc

edur

es to

en

sure

that

in

voic

es s

ubm

itted

to

the

gran

tor f

or

reim

burs

emen

t fro

m th

e W

IA

prog

ram

are

pr

oper

ly s

uppo

rted

and

timel

y su

bmitt

ed.

Title

I A

dmin

istr

atio

n, E

arly

C

hild

hood

and

Sum

mer

Se

rvic

es:

To a

ddre

ss th

e al

low

able

cos

ts,

cost

prin

cipl

es a

nd re

porti

ng

issu

es id

entif

ied

in fe

dera

l aw

ards

find

ing,

Sch

ool B

oard

po

licie

s an

d pr

oced

ures

pe

rtain

ing

to c

ontra

ctua

l pr

ovis

ions

, billi

ng, a

nd in

voic

ing

for r

eim

burs

emen

t wer

e re

view

ed

by s

taff

in th

e im

pact

ed D

istri

ct

offic

es. I

nter

nal p

roce

sses

and

co

ntro

ls w

ere

adju

sted

to e

nsur

e th

at th

e co

nditi

ons

resu

lting

in

this

find

ing

do n

ot re

occu

r. P

rogr

am s

taff

was

als

o tra

ined

in

rela

tion

to c

ontra

ct m

anag

emen

t

PAR

TIA

LLY

IMPL

EMEN

TED

A

ccor

ding

to m

anag

emen

t, th

ey h

ave

not c

onsi

dere

d ex

ecut

ing

sim

ilar p

rogr

am

cont

ract

s th

at w

ould

requ

ire

staf

f to

mak

e re

porti

ng

adju

stm

ents

, but

reco

mm

ends

th

at fe

asib

ility

revi

ews

be

cond

ucte

d pr

ior t

o ex

ecut

ing

any

futu

re c

olla

bora

tive

WIA

pr

ojec

ts. M

anag

emen

t als

o in

dica

ted

that

upo

n th

e en

gage

men

t of a

ny fu

ture

co

ntra

cts

with

Sou

th F

lorid

a W

orkf

orce

Inve

stm

ent B

oard

, pe

rtine

nt in

tern

al p

roce

sses

w

ill be

cle

arly

iden

tifie

d.


- 28 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t an

d co

mpl

ianc

e. G

uide

lines

for

revi

ewin

g an

d ap

prov

ing

cont

ract

ual p

rovi

sion

s in

volv

ing

allo

wab

le c

osts

and

cos

t pr

inci

ples

and

repo

rting

wer

e re

view

ed a

nd m

odifi

ed to

el

imin

ate

the

poss

ibilit

y of

futu

re

findi

ngs

in th

is a

rea.

Man

agem

ent m

et w

ith s

taff

and

disc

usse

d th

e au

dit f

indi

ng

and

stra

tegi

es to

add

ress

the

findi

ng.

Man

agem

ent h

as

colla

bora

ted

with

var

ious

di

stric

t dep

artm

ents

to d

evel

op

prot

ocol

to a

ddre

ss g

rant

ee

prog

ram

s, w

hich

they

bel

ieve

re

quire

impr

actic

al d

eman

ds

and/

or e

xten

sive

pro

gram

im

plem

enta

tion

dire

ctiv

es; a

nd

will

mai

ntai

n do

cum

enta

tion

of

the

proc

ess.

S

ubse

quen

t to

com

plet

ing

our

field

wor

k, T

itle

I A

dmin

istra

tion,

Ear

ly

Chi

ldho

od a

nd S

umm

er

Ser

vice

s m

anag

emen

t in

dica

ted

to u

s th

at o

nly

gran

ts/c

ontra

cts

deem

ed to

be

acce

ptab

le th

roug

h th

e on

goin

g in

terd

epar

tmen

tal

revi

ew p

roce

ss w

ill be

re

com

men

ded

for a

ppro

val.


- 29 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 23

. Pro

cedu

res

over

Fe

dera

l fun

ds

prov

ided

to

char

ter s

choo

ls

coul

d be

en

hanc

ed to

de

mon

stra

te

com

plia

nce

with

th

e O

MB

C

ircul

ar A

-133

m

onito

ring

requ

irem

ents

.

(S

ING

LE A

UD

IT)

23.1

The

Dis

trict

sho

uld

cont

inue

its

effo

rts

to im

plem

ent

proc

edur

es fo

r m

onito

ring

CS

P

fund

s pr

ovid

ed to

su

b-re

cipi

ents

to

ensu

re c

ompl

ianc

e w

ith F

eder

al

requ

irem

ents

.

Offi

ce o

f Int

ergo

vern

men

tal

Affa

irs, G

rant

s A

dmin

istr

atio

n an

d C

omm

unity

Ser

vice

s:

Cha

rter S

choo

ls O

pera

tions

has

no

tifie

d al

l cha

rter s

choo

ls o

f the

re

porti

ng re

quire

men

t for

the

Cha

rter S

choo

l Pro

gram

(CS

P)

gran

t rec

ipie

nts

sinc

e D

ecem

ber

2010

. To

dat

e, w

e ha

ve re

ceiv

ed

finan

cial

sta

tus

repo

rts fo

r se

lect

ed s

choo

ls; a

nd h

ave

also

ac

com

pani

ed F

LDO

E o

n-si

te v

isit

to o

ther

sch

ools

. In

an

effo

rt to

fu

rther

impr

ove

the

mon

itorin

g of

C

SP

gra

nts,

M-D

CP

S w

ill al

so

trans

ition

from

a c

ash

adva

nce

basi

s of

dis

burs

ing

fund

s to

a

reim

burs

emen

t bas

is fo

r the

20

11-1

2 sc

hool

yea

r. T

his

chan

ge w

ill al

low

M-D

CP

S to

m

onito

r exp

endi

ture

s P

RIO

R to

fu

nds

bein

g fu

lly d

isbu

rsed

, and

he

nce

redu

ce th

e ris

k of

CS

P

fund

s be

ing

used

for

unau

thor

ized

pur

pose

s.

FULL

Y IM

PLEM

ENTE

D

The

Dis

trict

has

ado

pted

a

wor

king

cap

ital a

dvan

ce b

asis

re

imbu

rsem

ent s

yste

m. T

he

full

amou

nt o

f the

pla

nnin

g gr

ant (

$25,

000)

will

be

adva

nced

to th

e sc

hool

for

plan

ning

pur

pose

s. T

here

afte

r, th

e sc

hool

will

be re

quire

d to

su

bmit

docu

men

tatio

n of

how

th

e in

itial

$25

,000

was

spe

nt,

befo

re th

ey c

an b

e aw

arde

d 25

% o

f the

impl

emen

tatio

n aw

ard

amou

nt. P

rope

r do

cum

enta

tion

is re

quire

d be

fore

eac

h ad

ditio

nal 2

5%

incr

emen

t is

disb

urse

d.

Not

ifica

tion

was

sen

t to

Cha

rter S

choo

ls o

n A

ugus

t 18,

20

11. I

n ad

ditio

n, a

Vis

it M

onito

ring

Rub

ric h

as b

een

deve

lope

d to

be

used

to

mon

itor C

harte

r Sch

ools

co

mpl

ianc

e w

ith F

eder

al

Req

uire

men

ts.


- 30 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t 24

. Tw

enty

-Firs

t C

entu

ry p

rogr

am

expe

nditu

res

wer

e no

t alw

ays

prop

erly

do

cum

ente

d an

d su

ppor

ted,

re

sulti

ng in

$1

82,3

12 o

f qu

estio

ned

cost

s.

(SIN

GLE

AU

DIT

)

24.1

The

Dis

trict

sho

uld

enha

nce

its

proc

edur

es to

en

sure

that

Tw

enty

-Firs

t C

entu

ry p

rogr

am

expe

nditu

res

are

only

for a

llow

able

gr

ant p

urpo

ses,

an

d ch

arge

s ar

e pr

oper

ly

docu

men

ted

and

supp

orte

d. In

ad

ditio

n, th

e D

istri

ct s

houl

d do

cum

ent t

o th

e gr

anto

r (Fl

orid

a D

epar

tmen

t of

Edu

catio

n) th

e al

low

abilit

y of

the

$182

,312

of 2

008-

09 fi

scal

yea

r qu

estio

ned

cost

s di

sclo

sed

by th

e gr

anto

r’s

mon

itorin

g, o

r re

stor

e th

ese

Offi

ce o

f Int

ergo

vern

men

tal

Affa

irs, G

rant

s A

dmin

istr

atio

n an

d C

omm

unity

Ser

vice

s:

Mee

tings

hav

e be

en h

eld

with

pa

rtici

patin

g sc

hool

s, a

s w

ell a

s th

e C

ity o

f Mia

mi w

ho s

erve

s as

th

e co

ntra

ctor

und

er th

e pr

ogra

m, i

n or

der t

o ad

dres

s th

e de

ficie

ncie

s no

ted

in th

e re

port.

M

oreo

ver,

the

mon

thly

de

liver

able

sch

edul

e fo

r the

pr

ogra

m w

ill be

inco

rpor

ated

as

part

of th

e co

ntra

ct to

ens

ure

that

the

City

of M

iam

i ass

ist t

he

scho

ol in

mee

ting

and

docu

men

ting

the

requ

ired

deliv

erab

les.

Par

ticip

atin

g sc

hool

s an

d co

ntra

ctor

s w

ill be

re

quire

d to

atte

nd a

Dis

trict

sp

onso

red

train

ing

sess

ion

cove

ring

prog

ram

inte

rnal

pr

oced

ures

and

con

trols

, and

the

fund

er w

ill al

so b

e re

ques

ted

to

prov

ide

a tra

inin

g se

ssio

n to

fu

rther

inst

ruct

pro

gram

pa

rtici

pant

per

sonn

el o

n re

quire

d pr

ogra

m re

quire

men

ts.

PAR

TIA

LLY

IMPL

EMEN

TED

M

anag

emen

t has

impl

emen

ted

proc

edur

al e

nhan

cem

ents

, in

clud

ing

the

addi

tion

of

cont

ract

term

s th

at w

ill re

fere

nce

the

Pro

ject

D

eliv

erab

le a

nd In

voic

es

Form

. In

addi

tion,

fina

l pa

ymen

ts w

ill be

con

tinge

nt o

n m

eetin

g m

onth

ly p

erfo

rman

ce

goal

s. D

istri

ct's

atto

rney

has

ap

prov

ed th

e in

clus

ion

of th

e de

liver

able

s as

par

t of t

he

cont

ract

as

an a

dden

dum

, co

ntin

gent

upo

n m

utua

l ag

reem

ent b

y al

l par

ties

invo

lved

. Man

agem

ent

indi

cate

d th

at th

ey w

ill pr

ovid

e tra

inin

g to

Pro

gram

Man

ager

s an

d su

b-gr

ante

es o

n di

stric

t’s

expe

ctat

ions

and

pro

cedu

res.


- 31 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t am

ount

s to

the

Twen

ty-F

irst

Cen

tury

Pro

gram

.

A re

spon

se w

as p

rovi

ded

to th

e FL

DO

E a

nd to

dat

e th

e FL

DO

E

has

not r

eque

sted

the

rest

orat

ion

of th

e qu

estio

ned

cost

s to

the

prog

ram

.

25. C

ontr

ols

over

fo

od s

ervi

ce

inve

ntor

ies

and

prog

ram

op

erat

ions

cou

ld

be e

nhan

ced.

(S

ING

LE A

UD

IT)

25.1

The

Dis

trict

sho

uld

stre

ngth

en

proc

edur

es

nece

ssar

y to

pr

ovid

e en

hanc

ed

cont

rol o

ver f

ood

serv

ice

inve

ntor

ies

and

adeq

uate

ly

mon

itor t

he

oper

atio

ns o

f the

fo

ods

serv

ice

prog

ram

.

Offi

ce o

f Int

ergo

vern

men

tal

Affa

irs, G

rant

s A

dmin

istr

atio

n an

d C

omm

unity

Ser

vice

s:

The

Dep

artm

ent o

f Foo

d an

d N

utrit

ion

cond

ucts

dat

a an

alys

is

of k

ey p

erfo

rman

ce in

dica

tors

us

ing

the

Dec

isio

n S

uppo

rt S

yste

m (D

SS

). C

urre

ntly

, the

D

SS

pha

se u

nder

im

plem

enta

tion

is th

e M

anag

er’s

P

RO

RIT

Y S

yste

m fo

r foo

d in

vent

ory

and

men

u m

anag

emen

t rep

ortin

g at

the

scho

ol s

ite le

vel.

The

D

epar

tmen

t is

fully

impl

emen

ting

this

pha

se o

f the

mon

itorin

g sy

stem

on

Aug

ust 1

5, 2

011,

The

D

ecis

ion

Sup

port

Sys

tem

(DS

S)

for t

he s

choo

l site

leve

l is

PAR

TIA

LLY

IMPL

EMEN

TED

Th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n de

velo

ped

a m

odul

e in

the

Food

and

Nut

ritio

n P

riorit

y S

yste

m th

at w

ent l

ive

on A

ugus

t 15,

201

1. T

his

syst

em w

ill al

low

caf

eter

ia

man

ager

s to

gat

her

info

rmat

ion

on it

ems

purc

hase

d/re

ceiv

ed a

t the

sc

hool

site

, sal

es in

form

atio

n,

prod

uctio

n re

cord

s an

d ot

her

data

that

will

enab

le

man

agem

ent t

o es

tabl

ish

para

met

ers

and

varia

nces

. Fu

ll im

plem

enta

tion

will

take

pl

ace

once

the

para

met

ers

and

varia

nces

that

will

assi

st


- 32 -

Follo

w-u

p R

evie

w o

f Sta

te o

f Flo

rida

Aud

itor G

ener

al R

epor

ts:

Mia

mi-D

ade

Cou

nty

Dis

tric

t Sch

ool B

oard

Ope

ratio

nal A

udit

an

d Fe

dera

l Sin

gle

Aud

it fo

r the

Fis

cal Y

ear E

nded

Jun

e 30

, 201

0

Aud

it an

d B

udge

t Adv

isor

y C

omm

ittee

Mee

tings

Pre

sent

ed –

M

arch

29,

201

1 an

d M

ay 1

7, 2

011

Aud

it Fi

ndin

gs

Rec

omm

enda

tion

Cor

rect

ive

Act

ion

By

Man

agem

ent

Aud

itors

’ Com

men

t de

sign

ed to

pro

vide

cen

tral

adm

inis

tratio

n in

crea

sed

cont

rols

an

d im

prov

ed m

onito

ring

of fo

od

cost

s an

d us

age

at th

e sc

hool

si

te le

vel f

or a

ll di

stric

t foo

d se

rvic

e pr

ogra

ms.

Sin

ce 2

008,

si

gnifi

cant

per

form

ance

im

prov

emen

t in

oper

atio

ns o

f the

fe

dera

lly-fu

nded

food

ser

vice

pr

ogra

m h

ave

been

ach

ieve

d,

and

cont

inue

d im

prov

emen

t of

inve

ntor

y re

cord

keep

ing

and

mea

l cos

ts a

t the

site

leve

l are

an

ticip

ated

with

the

impl

emen

tatio

n of

the

addi

tiona

l m

onito

ring

capa

bilit

ies.

in a

dequ

atel

y m

onito

ring

oper

atio

ns o

f the

food

ser

vice

pr

ogra

m h

ave

been

es

tabl

ishe

d.

Sub

sequ

ent t

o co

mpl

etin

g ou

r fie

ldw

ork,

Foo

d an

d N

utrit

ion

man

agem

ent i

ndic

ated

to u

s th

at th

e fo

od s

ervi

ce

man

ager

s ha

ve b

een

reco

rdin

g pu

rcha

sed

food

re

ceiv

ed, m

enu

prod

uctio

n re

cord

s an

d fo

od o

rder

ing

in

the

PR

IOR

ITY

sys

tem

sin

ce

the

open

ing

of s

choo

l. Th

ey

also

indi

cate

d th

at th

e D

epar

tmen

t of F

ood

and

Nut

ritio

n is

act

ivel

y w

orki

ng

with

the

Offi

ce o

f Inf

orm

atio

n Te

chno

logy

to re

view

the

PR

IOR

ITY

sys

tem

dat

a co

llect

ion,

and

that

this

pr

oces

s w

ill co

ntin

ue th

roug

h th

e 20

11/2

012

scho

ol y

ear.


- 33 -

MiaMi-DaDe County PubliC SChoolS anti-DiSCriMination PoliCyFederal and State Laws

The School Board of Miami-Dade County, Florida adheres to a policy of nondiscrimination in employment and educational programs/activities and strives affirmatively to provide equal opportunity for all as required by:

title Vi of the Civil rights act of 1964 - prohibits discrimination on the basis of race, color, religion, or national origin.

title Vii of the Civil rights act of 1964 as amended - prohibits discrimination in employment on the basis of race, color, religion, gender, or national origin.

title iX of the education amendments of 1972 - prohibits discrimination on the basis of gender.

age Discrimination in employment act of 1967 (aDea) as amended - prohibits discrimination on the basis of age with respect to individuals who are at least 40.

the equal Pay act of 1963 as amended - prohibits gender discrimination in payment of wages to women and men performing substantially equal work in the same establishment.

Section 504 of the rehabilitation act of 1973 - prohibits discrimination against the disabled.

americans with Disabilities act of 1990 (aDa) - prohibits discrimination against individuals with disabilities in employment, public service, public accommodations and telecommunications.

the Family and Medical leave act of 1993 (FMla) - requires covered employers to provide up to 12 weeks of unpaid, job-protected leave to “eligible” employees for certain family and medical reasons.

the Pregnancy Discrimination act of 1978 - prohibits discrimination in employment on the basis of pregnancy, childbirth, or related medical conditions.

Florida educational equity act (Feea) - prohibits discrimination on the basis of race, gender, national origin, marital status, or handicap against a student or employee.

Florida Civil rights act of 1992 - secures for all individuals within the state freedom from discrimination because of race, color, religion, sex, national origin, age, handicap, or marital status.

title ii of the Genetic information nondiscrimination act of 2008 (Gina) - Prohibits discrimination against employees or applicants because of genetic information.

Veterans are provided re-employment rights in accordance with P.L. 93-508 (Federal Law) and Section 205.07 (Florida Statutes), which stipulate categorical preferences for employment.

in addition:School board Policies 1362, 3362, 4362, and 5517 - Prohibit harassment and/or discrimination against students, employees, or applicants on the basis of sex, race, color, ethnic or national origin, religion, marital status, disability, genetic information, age, political beliefs, sexual orientation, gender, gender identification, social and family background, linguistic preference, pregnancy, and any other legally prohibited basis. Retaliation for engaging in a protected activity is also prohibited. Revised: (07-11)

INTERNAL AUDIT FOLLOW-UP REVIEW REPORT

Follow-up Review of State of Florida Auditor General Reports: Miami-Dade County District

School Board Operational Audit and Federal Single Audit for the Fiscal Year

Ended June 30, 2010

MIAMI-DADE COUNTY PUBLIC SCHOOLS

Office of Management and Compliance Audits 1450 N.E. 2nd Avenue, Room 415

Miami, Florida 33132 Telephone: (305)995-1318 ♦ Fax: (305)995-1331

http://mca.dadeschools.net

MIAMI-DADE COUNTY


• •

Date post:	22-Jun-2020
Category:	Documents
Upload:	others
View:	0 times
Download:	0 times

Review Report - Findings-Recommendation - w responses and...

Documents