Activities and Accomplishments During Fiscal Years 2011 and 2012 Our activities during Fiscal Year 2011 and 2012 included three major areas: School Internal Funds Audits, Performance Audits, and Responses to Special Requests and Investigations. Our findings and recommendations had a total estimated fiscal impact of over $10 million. School Internal Funds Audits During Fiscal Years 2011 and 2012, our office performed annual audits of all schools’ Internal Funds as required by Florida State Board of Education Rules 6A-1.087(2). The District has a total of 175 schools with Internal Funds Accounts as of August 2012; and a separate audit was conducted for each school. Our findings and recommendations related to these audits had a fiscal impact of $8,664,487, mostly from revenue increases in Afterschool Programs and Facilities Leasing. Since we started the audits of School Internal Funds in 2004, we are able to streamline the audit process and focus on critical areas that need the most attention. Performance Audits We released a total of 11 performance audit reports during Fiscal Years 2011 and 2012 that contained recommendations for improvement in control, and operation efficiency and effectiveness. These improvements should result in more effective and cost-efficient delivery of services to our students. The total fiscal impact from our performance audits was $1,159,252, including $735,943 in questioned costs, and $423,309 in cost savings or cost recovery. Reports in Response to Requests and Investigations In response to requests, we completed 20 special audits and investigations during Fiscal Years 2011 and 2012. Most of these audits/investigations were primarily related to potential financial irregularities. Conclusions for 14 of these audits/investigations were referred to School Police and Employee Relations Department for further investigation. As a result of the Police/Personnel investigations, eight cases were referred to the State Attorney’s Office for further actions. The total fiscal impact of was $318,423, mostly from identifying monies missing.
Improving Student Performance Assessments of School District activities were conducted to identify ways to cut costs and improve operational effectiveness and efficiency. These assessments provided recommendations that improved resource utilization, increased productivity, and provided better controls and safeguards against losses due to fraud, theft, errors, and mismanagement. Each improvement worked to maximize resources supporting instruction, thus, benefiting students and aiding student achievement. |