Return to Normal View

DOE Homepage Students Educators Community Family Administrators and Staff MyFlorida.com

Florida Department of Education

DOE Home > Inspector General

Office of Inspector General

 

  Office of Inspector General  

Text Index Google Custom Search

Audit Reporting Products

OIG Annual Reports

The Annual Report describes the function and activities of the Office of Inspector General for the most recently completed fiscal year. The Work Plan section of the report includes planned projects for the current fiscal year and other useful information.

Audit Reports Issued in Fiscal Year 2013-2014

General IT Security Controls

  • Report Nbr: C-13/14-13
  • Issue Date: 3/26/14

The OIG completed a review of selected information systems security policies, procedures, and processes of the department. This report has been classified as confidential in accordance with section 282.318(4)(f), Florida Statutes, and is not available for public distribution. All individuals wishing to view or obtain the results of this report must submit a written request to the Office of Inspector General, including contact information and a detailed explanation of the reason for the request.

Information Technology Application Development and Procurement - 24 Month Status Report (PDF, 92KB)

  • Report Nbr: F-13/14-18
  • Issue Date: 3/21/14

The OIG requested an update regarding the status of corrective actions required in Report #A-10/11-014, Information Technology Application Development and Procurement. In response, management indicated that corrective action had been initiated or completed for each of our report issues.

McKay Scholarship Program (PDF, 554KB)

  • Report Nbr: A-13/14-07
  • Issue Date: 2/28/14

The OIG completed an audit of the McKay Scholarship Program. The audit included students and private schools participating in the program during the 2012-13 school year. During this audit we noted that, in general, the department has sufficient controls in place to govern the program. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited occurrences where affidavit forms were not on file prior to the issuance of scholarship payments. We also found insufficient endorsing of warrants and a lack of supporting documentation for 12th grade re-enrollment.

For this audit we recommended:

  • The department continue their monitoring efforts and consider seeking a legislative change to increase the number of site visits the department can conduct each year.
  • The department ensure compliance with applicable statutes and rules by revising policies and procedures to require an affidavit be on file with the department prior to the issuance of a scholarship payment.
  • The department enhance policies and procedures to better ensure proper warrant endorsement.
  • The department enhance procedures to ensure the scholarship issue form and all required documentation are received and approved prior to re-enrollment of a program participant into the 12th grade.

MyFloridaMarketPlace Purchase Requisition Approval Flow (PDF, 439KB)

  • Report Nbr: C-12/13-12
  • Issue Date: 12/30/13

The OIG completed a consulting engagement of the department's MyFloridaMarketPlace (MFMP) purchase requisition (PR) approval flow process. We reviewed historical data, led a process improvement event, and made several recommendations to strengthen and streamline the current PR approval flow process. Recommendations were made to: electronically document reviews to the highest extent possible and establish policies to promote the use of electronic reviews; streamline the approval flow process based on dollar thresholds and catalog purchases and remove automatic multiple reviewers within the same specialty review area; and establish written procedures to address the removal of separated employees' access to MFMP.

Information Technology Application Development and Procurement - 18 Month Status Report (PDF, 152KB)

  • Report Nbr: F-13/14-08
  • Issue Date: 9/20/13

The OIG requested an update regarding the status of corrective actions required in Report #A-10/11-014, Information Technology Application Development and Procurement. In response, management indicated that corrective action had been initiated or completed for each of our report issues.

Audit Reports Issued in Fiscal Year 2012-2013

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

DVR Dental Service Authorizations (PDF, 155KB)

  • Report Nbr: A-11/12-22
  • Issue Date: 4/5/2013

The OIG completed an audit of authorizations for dental services provided to Division of Vocational Rehabilitation (DVR) clients, including an evaluation of the processes involved with delivery and payment of dental services for the period July 1, 2011 through October 31, 2012. OIG staff concluded that adequate internal controls were in place to ensure effective delivery of dental services to DVR clients.

Vision Community Development Corporation (PDF, 103KB)

  • Report Nbr: A-12/13-02
  • Issue Date: 10/23/2012

The OIG completed an audit of employment services and on-the-job training provided through contract #VT002 between the Division of Vocational Rehabilitation (DVR) and Vision Community Development Corporation (Vision CDC) for the period October 1, 2011 through September 30, 2012. OIG staff determined that Vision CDC placed DVR clients in non-integrated settings and therefore did not comply with contract terms.

Third Party Cooperative Arrangement with Columbia County School District (PDF, 110KB)

  • Report Nbr: A-11/12-21
  • Issue Date: 10/12/2012

The OIG completed an audit of activities under the Third Party Cooperative Arrangement between the Division of Vocational Rehabilitation and the Columbia County School District for the period of January 1, 2011, through June 30, 2011. Two findings were noted to strengthen internal controls for the administration of invoices and management of contract provisions.

Third Party Cooperative Arrangement with Manatee County School District (PDF, 114KB)

  • Report Nbr: A-11/12-16
  • Issue Date: 10/12/2012

The OIG completed an audit of activities under the Third Party Cooperative Arrangement between the Division of Vocational Rehabilitation and the Manatee County School District for the period of January 1, 2011, through June 30, 2011. Two findings were noted to strengthen internal controls for the administration of invoices and management of contract provisions.

Supplemental Educational Services-Leon County School District (PDF, 45KB)

  • Report Nbr: A-11/12-13
  • Issue Date: 9/19/2012

We reviewed the Supplemental Educational Services program in Leon County School District to determine if the tutoring services provided are effective in improving student academic achievement. The results of our audit revealed that the program is beneficial and effective in enhancing the academic achievement of students. Our analysis revealed that significant learning gains were realized. Despite difficulties in obtaining reliable data for our analysis, we found that the majority of students sampled either met or exceeded the District's targeted levels of achievement for the 2011-2012 school year. Our study showed an overall success rate of 82%, with an average percentage point increase in test scores of 25 points for our sample of Leon County students who participated in the program.

Audit Reports Issued in Fiscal Year 2011-2012

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

Coastal Mental Health Partnership, Inc. (PDF, 112KB)

  • Contract Audit
  • Report Nbr: A-11/12-018
  • Issue Date: 6/28/2012

The OIG completed a contract audit of Coastal Mental Health Partnership, Inc. contracts awarded by the Division of Vocational Rehabilitation (DVR) for the period December 4, 2009, through November 23, 2011. The audit evaluated the processes involved with delivering services to DVR clients and we determined that appropriate services were provided. The OIG offers three findings and associated recommendations to improve contract compliance.

Mentoring Programs - Take Stock in Children (PDF, 67KB)

  • Audit
  • Report Nbr: A-11/12-19
  • Issue Date: 6/19/2012

Our office examined the integrity of expenditures for six Take Stock in Children local mentoring programs for the second quarter of FY 2010-2011. The objectives of this audit were to determine whether sub-recipients 1) spent state funds appropriately and 2) accurately reported financial data to the Department. Our analysis revealed that, with minor exceptions, expenditures were allowable and made in accordance with program guidelines. No material omissions, misstatements, or errors were found in our review of these programs.

McKay Scholarship Payment Process Mapping and Improvement (PDF, 398KB)

  • Process Improvement Consultation
  • Report Nbr: C-11/12-15
  • Issue Date: 4/25/2012

The Office of Inspector General coordinated a process improvement project which included the Office of the Comptroller and the Office of Independent Education & Parental Choice. Selected staff from both offices formed a team that participated in a mapping session of the McKay Scholarship payment process.

The McKay Scholarship payment process was streamlined, eliminating approximately thirty process steps, including eliminating one role from the process, two wait times and eleven transports/handoffs. There is the potential to eliminate OFFR from the process in the future, should it be determined their role is not needed.

Review of Department Hiring Process (PDF, 130KB)

  • Consultation
  • Report Nbr: M-11/12-5
  • Issue Date: 3/23/2012

Our office reviewed the Department's hiring process in accordance with our fiscal year 2011/12 audit plan. The objectives of the review were to: 1) map the hiring process - noting key steps, documents, and timeframes; 2) review the current process for efficiency and timeliness; and 3) contact other state agencies for potential best practices. The scope included original and internal hires with a personnel action from January 1, 2011 to August 31, 2011. We measured the time required for critical steps in the process and interviewed those involved in the hiring process. We recommended that the Department consider a process improvement exercise to review and improve the hiring process.

University of South Florida, Rehabilitation Engineering and Technology Program (PDF, 44KB)

  • Contract Audit
  • Report Nbr: A-11/12-11
  • Issue Date: 3/9/2012

We audited a contract between the Division of Vocational Rehabilitation and the University of South Florida - Rehabilitation Engineering and Technology Program (USF-RETP). The contract was awarded to improve rehabilitation technology assessment and evaluation, and to provide assistive technology services for disabled citizens. The cost reimbursement contract was not to exceed $1,498,927.

There are no significant audit findings and we noted that the Division has taken steps to improve contracting for these services.

Center for Independent Living in Central Florida, Inc. (PDF, 89KB)

  • Contract Audit
  • Report Nbr: A-10/11-15
  • Issue Date: 3/23/2012

The Office of Inspector General performed an audit of the contract between the Division of Vocational Rehabilitation and Center for Independent Living in Central Florida, Inc. The contract, number 10-103, provided independent living services and became effective on July 1, 2009, extending to June 30, 2012.

Appropriate services were provided to clients and adequate internal controls were generally in place to ensure contract compliance with the exception of authorization of smaller purchases. A finding identifies an internal control weakness that allows one person to approve checks less than $1,000. We recommended implementing a policy to require all expenditures and checks be approved by at least two designated persons.

Enterprise Contract Monitoring Audit (PDF, 66KB)

  • Performance Audit
  • Report Nbr: A-11/12-15
  • Issue Date: 3/9/2012

The Office of Inspector General participated in an enterprise contract monitoring audit coordinated by the Governor's Chief Inspector General to provide an overall assessment of contract monitoring procedures in state agencies based on a defined scope of work.

This report examines the Department's written policies and procedures and training related to contract monitoring. Overall, written policies and procedures are compliant and the Department offers adequate training. We also identified several noteworthy practices. However, the Department could benefit from stronger written closeout policies and procedures.

We recommend the Department further develop detailed closeout procedures for the Department's Contract Management & Accountability Workshop Training Manual & Handbook and related policies and procedures.

Information Technology Application Development and Procurement (PDF, 79KB)

  • Information Technology Audit
  • Report Nbr: A-10/11-14
  • Issue Date: 1/30/2012

This audit focused on general project management practices (which include tasks related to information technology application development). Most of these practices were still under development from a governance perspective. Department staff agreed that enterprise-wide governance is early in its maturity. They indicated their awareness of the steps needed to be taken and their intent to incrementally build more structure into the process.

We found the Department can improve activities to more effectively oversee practices involving resource investment, use and allocation. Adoption and use of a formal methodology of organizing and accomplishing project tasks can mitigate inherent risks to better ensure project success.

This report identifies opportunities for improvements in strengthening management controls in administering both the IT application development function as well as overarching governance for Department projects.

Race to the Top Grant Expenditures Reporting (PDF, 53KB)

  • Grant Audit
  • Report Nbr: A-10/11-13
  • Issue Date: 12/22/2011

We audited Race to the Top grant expenditures and associated jobs data reported by six school districts: Brevard, Calhoun, Columbia, Dade, Duval, and Polk. This is the fifth in a series of OIG audits intended to validate the accuracy and reliability of federal Recovery Act grant expenditure and jobs data reported to the Department of Education. No significant reporting errors, misstatements, or material omissions were found in our review of each district. Data was accurately reported to the Department.

Florida Alliance for Assistive Services and Technology, Inc. (PDF, 73KB)

  • Contract Audit
  • Report Nbr: A-11/12-02
  • Issue Date: 11/15/2011

An audit of contract administration and performance by the Division of Vocational Rehabilitation and Florida Alliance for Assistive Services and Technology, Inc. The contracts provided technology related assistance and services for Florida citizens with disabilities. We determined that appropriate services were provided to clients and provided recommendations to further improve contract compliance. The Division should ensure that:

  • Appropriate background checks of potential employees are conducted prior to employment.
  • Annual contract monitoring reviews continue to be scheduled and conducted.
  • The executive director's travel documents contain an authorizing signature by electronic or similar means.

Centers for Autism and Related Disabilities (PDF, 168KB)

Program Audit
Report Nbr: A-10/11-10
Issue Date: 11/17/2011

We reviewed three of the seven university-managed Centers for Autism and Related Disabilities (CARDs). The CARDs are established to provide non-residential resource and training services for persons with autism spectrum disorders and related disabilities. While the program has been effective in delivering services, a great challenge facing the CARDs is the significant reduction in funding over the last five years. For this reason, we focused on efforts by the CARDs to implement cost saving measures, increase revenue, and improve program efficiency. In order to increase revenue, reduce cost, and improve accountability we recommend the Division of Public Schools:

  • Ensure that the Constituency Board for each CARD increase its fundraising efforts to comply with Florida Statutes.
  • Encourage the CARDs to increase the availability of online, distance learning technology, and computer-based training resources.
  • Ensure that documentation such as sign-in sheets is collected and confirm implementation of training events through periodic sampling.

Supplemental Education Services Providers (PDF, 156KB)

  • Program Audit
  • Report Nbr: 10/11-04A
  • Issue Date: 9/15/2011

The Office of Public School Options in the Division of Public Schools oversees Florida's Supplemental Educational Services Program. Adequate controls are in place, but could be strengthened with more guidance and random invoice spot checks. Office of Inspector General staff identified three primary areas for improvement: provider record retention, invoice accuracy, and written policies and procedures.

Contract with Hands On Employment Services, Inc. (PDF, 83KB)

  • Compliance Audit
  • Report Nbr.: 10/11-08A
  • Issue Date: 8/8/2011

This audit addressed contract administration and performance by the Division of Vocational Rehabilitation and Hands On Employment Services, Inc. The contract provided employment services and on-the-job training to eligible clients. We determined that appropriate services were provided to clients and provided recommendations to further improve contract compliance. The Division should ensure that:

  • All Division client case records contain appropriate documentation of provided services.
  • All contractor client case records contain appropriate documentation of services.
  • Contractors adhere to ADA standards to increase accessibility.

Contract with Stand Among Friends, Inc. (Word, 720KB)

  • Compliance Audit
  • Report Nbr.: 10/11-07A
  • Issue Date: 7/28/2011

The purpose of the audit was to evaluate the processes involved with delivering services to Division of Vocational Rehabilitation clients. During the audit, we determined that appropriate services were provided to clients. The OIG noted two findings and associated recommendations to improve contract compliance. We also provide comments for management consideration.

The Division should ensure that the contractor conducts appropriate background checks of potential employees prior to employment and uses only Florida licensed drivers to transport clients.

Audit Reports Issued during Fiscal Year 2010-2011

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

John M. McKay Scholarships for Students with Disabilities Program (PDF, 403KB)

  • Program Audit
  • Report Nbr: 10/11-03A
  • Issue Date: 6/30/2011

The Department's Office of Independent Education and Parental Choice (IEPC) has established many effective controls for the John M. McKay Scholarships for Students with Disabilities Program (McKay Scholarship Program).

This report identifies opportunities for further improvement of the program. These include measures that will enhance oversight and monitoring of McKay eligible private school activities related to the scholarship program, strengthen controls in the form of written procedures, and address potential control weaknesses in a key program application.

We recommended:
  • Pursuing authority to increase oversight of schools participating in the program;
  • Preparing written operating procedures for several program processes;
  • Including effective application controls in the payment process currently under development;
  • Addressing concentration of duties in the program's Payment Specialist position; and
  • Strengthening the warrant endorsement review process.

Enterprise Ethics Audit: Florida Department of Education (PDF, 133KB)

  • Compliance Audit
  • Report Nbr: 10/11-06A
  • Issue Date: 5/9/2011

The OIG participated in an enterprise ethics audit coordinated by the Governorís Chief Inspector General in response to Executive Order 11-03 and the revised Code of Ethics. Audit procedures included a compliance questionnaire and a web based survey of all Department employees. The survey asked employees to rate their view of the ethical behavior of senior management, supervisors, and coworkers, as well as rate ethics related training and policies. Overall employee opinion on ethical behavior was highly positive.

We recommend the Department:

  • Complete the implementation of revisions to existing ethics related policies in response to Executive Order 11-03.
  • Comply with annual training for employees as stated in the Departmentís Code of Ethics policy.
  • Consider implementing the following best practices: include the chief ethics officer designation and role in the applicable position description; better communicate to employees a method to confidentially report concerns; and further emphasize the sanctions for ethical violations in future training.

Baker School District 21st Century Community Learning Center Grant (PDF, 128KB)

  • Program Audit
  • Report Nbr: 09/10-03A
  • Issue Date: 5/26/2011

We found that:

  • Baker County did not comply with all of the terms and conditions set forth in the 21st CCLC grant agreement;
  • Baker County did not have adequate procedures in place to verify that purchases were allowable and allocable under the 21st CCLC grant; and
  • The 21st CCLC Program in Baker County is no longer in operation, yet a considerable amount of property purchased with federal funds remains in use by Baker County High School or in storage on the premises.

To address these findings and strengthening the program, we recommend that Department management:

  • Consider providing additional guidance and support for 21st CCLC programs when there are indications of need, particularly during the first year;
  • Consider providing funds to higher risk school district sub-recipients on a reimbursement basis only; and
  • Ensure the proper disposition of property no longer in use by sub-grantees.

Division of Career and Adult Education, General Educational Development (GED) Testing Program (PDF, 215KB)

  • Program Audit
  • Report Nbr. 10/11-02A
  • Issue Date: 3/18/2011

Our audit found that the Program can strengthen key processes and improve efficiency by:

  • Placing more emphasis on the mail sorter role to record and restrictively endorse funds upon receipt and minimize the handling of funds;
  • Strengthening internal controls through documentation using the GED information system and the creation of a quality assurance role;
  • Avoiding unnecessary printing and storage by using electronic transmittals and filings where possible;
  • Minimizing services performed prior to receipt of payment and retaining funds where services have been performed but no record found; and
  • Assigning more responsibility to the testing centers for submitting accurate and complete testing documents, and avoiding role specialization by cross training staff.

Division of Blind Services Business Enterprises Program (Word, 674KB)

  • Program Audit
  • Report Nbr. 10/11-01A
  • Issue Date: 1/31/2011

The objectives of this audit were to determine whether licensed operators: 1) comply with contract provisions; 2) report accurate sales, expenses, and set aside fees on DBS Monthly Business Reports; 3) comply with tax and insurance requirements; and 4) submit accurate maintenance reimbursement requests.

The Division of Blind Services (DBS) does not currently have a system in place to adequately control Business Enterprises Program (BEP) licensed operations and related reporting. The limited criterion in the Licensed Operator Facility Agreement (LOFA), and the Business Enterprises Policy and Procedure Manual (BEP Manual) reduces accountability and hinders audit effectiveness.

Office of Inspector General (OIG) staff identified three primary areas for improvement: establishing monitoring criteria, developing more effective internal controls, and preparing a monitoring plan.

Review of Department Employee Files (PDF, 93KB)

  • Management Review
  • Report Nbr. 10/11-01MR
  • Issue Date: 1/5/2011

The objective of the review was to determine whether employee files are complete, maintained in a neat and orderly manner, and properly secured. We reviewed a sample of employee files and observed that files for recent hires were more complete and better organized than the files of previously hired employees. We noted a certain amount of misfiling and duplicate filing in the older employee files. However, this did not degrade the usefulness of the files. For the most part the files, especially those of more recently hired employees, were neat and easy to review.

Employee files are secured in a restricted access area in an open metal shelving system. Files for terminated employees are stored in a state owned archive facility. While there are no current plans to convert to a digitized file maintenance system, initial research we conducted indicated that long term cost savings can be realized through staff efficiency gains and reduced storage floor space needs of such a system. The Department of Revenue is currently converting its employee files from paper to digitized (scanned) files; the Department of Education may be able to benefit from this experience.

ARRA Subrecipient Data Quality (PDF, 104KB)

  • Management Review
  • Report Nbr. 10/11-02MR
  • Issue Date: 11/24/2010

Funding in the form of subgrants to school districts, colleges and universities account for the majority of Floridaís American Recovery and Reinvestment Act (ARRA) awards for education. This review is the fourth in a series of efforts by the Office of Inspector General to help ensure the accuracy of data reporting.

In this review, we evaluated whether subrecipients of ARRA grants are accurately reporting expenditures and associated full time equivalent (FTE) jobs data to the Department of Education.

Each of the four subrecipients we reviewed is currently reporting accurate data. One subrecipient, Brevard School District, initially used an incorrect methodology for determining and reporting expenditures and FTE jobs. However, this has been corrected and a correct methodology was employed during the third quarter of FY 2009-2010.

Division of Blind Services Vocational Rehabilitation Services Contracting (PDF, 119KB)

  • Program Audit
  • Report Nbr: 09/10-02A
  • Issue Date: 10/14/2010

Our audit of Division of Blind Servicesí vocational rehabilitation services contracts identified noteworthy practices that can be considered by the Division and contracted Community Rehabilitation Programs. We also identified areas for improvement and made recommendations to Division management for increasing internal controls, maximizing resources, and strengthening the working relationships between the Division, District Offices, and Community Rehabilitation Programs.

Department Policies and Procedures Management Review (PDF, 170KB)

  • Management Review
  • Report Nbr: 08/09-03MR
  • Issue Date: 8/20/2010

The objective of the review was to determine whether a formally established and documented process exists for developing, updating, and approving written policies and procedures, as well as the extent to which these documents have been published and made available to those who implement them. We found that the Department does not have a consistent system or process for developing, reviewing, authorizing, and updating written policy and procedure documents in all program areas. As a result, the use of these documents among the Department's programs is inconsistent. We recommend the Department develop a formalized process for the creation, implementation, and revision of policies and procedures for all program areas to achieve more effective management control. The Department should consider designating a responsible office to coordinate the activities or assign the responsibility to a delegate of each Division. Good practices for this function may be found in other state agencies.

Subrecipient Reporting of ARRA Data (PDF, 89KB)

  • Management Review
  • Report Nbr: 09/10-02MR
  • Issue Date: 7/28/10

The objective of the review was to determine whether subrecipients are accurately reporting ARRA expenditures and jobs data. In a sample of school districts reviewed, we found minor errors in the number of jobs reported; and lack of supporting documentation for immaterial amounts of expenditures.

Audit Reports Issued during Fiscal Year 2009-2010

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

ARRA Data Quality Review (PDF, 74KB)

  • Consultation
  • Project Nbr: 09/10-09 CTA
  • Issue Date: December 9, 2009

We reviewed methodologies used by ARRA grant sub recipients to calculate the number of full-time equivalent jobs saved, created and continued. Questionable entries were noted in jobs data reported by a sample of sub recipients. Sub recipients may need additional guidance and training in computing and reporting jobs data to ensure this data is accurate. And we concluded that, in our sample of sub recipients, a good audit trail for ARRA reported data is not present.

Audit of Florida Assessments for Instruction in Reading Grant (PDF, 101KB)

  • Program Audit
  • Report Nbr: 09/10-01A
  • Issue Date: 4/22/2010

The Florida Assessments for Instruction in Reading (FAIR) was administered in the state's 67 school districts during the current school year. We identified noteworthy accomplishments that should be continued and also identified areas to consider for improvement and made recommendations to Department management for strengthening assessment practices. Recommendations included developing a monitoring plan, addressing classroom management considerations, continuing evaluation of the appropriateness of assessment content, additional training for users on how to analyze assessment data, standardizing the administration of the reading assessments, and analyzing the cost/benefit of assessing higher performing students.

Payments to Supplemental Educational Services Providers (PDF, 929KB)

  • Compliance Audit
  • Report Nbr: 08/09-03A
  • Issue Date: 11/23/2009

Our audit disclosed that, for the 2008-2009 school year, each of the Supplemental Educational Services (SES) providers reviewed provided services to eligible students in compliance with federal and state regulations and invoiced properly. We also determined that the school districts reviewed generally complied with the SES provisions of the No Child Left Behind (NCLB) Act and the implementing regulations. However, based on our review, we believe that monitoring at the school district level can be improved in most districts. Our report presents management comments for continuing improvements that relate to school district monitoring of providers, internal controls related to provider payments, developing written operating procedures, and preparing SES contracts.

Contracted Employment Services in the Division of Vocational Rehabilitation (PDF, 68KB)

  • Compliance Audit
  • Report Nbr: 08/09-04A
  • Issue Date: 12/24/2009

Our audit of contracted employment services in the Division of Vocational Rehabilitation (Division) identified noteworthy practices that can be considered by the Division and contract vendors. We also identified areas for improvement and made recommendations to Division management for strengthening internal controls and monitoring of contract vendors.

Preliminary Assessment of Department Readiness for Recovery Act Funding (PDF, 95KB)

  • Management Consultation
  • Report Nbr: 08/09-15CTA
  • Issue Date: 11/17/2009

We performed a preliminary assessment of the Department of Educationís (Department) readiness to receive American Recovery and Reinvestment Act funding. As of September 2009, the Department was making appropriate progress toward establishing the necessary additional internal controls, but some challenges remain. The primary challenge facing the Department at this point is compliance with recipient reporting requirements established by the White House Office of Management and Budget (OMB). Other challenges include: continuing to strengthen grant monitoring practices, providing focused assistance and oversight to inexperienced grant recipients, and enhancing recipient risk profiles. This report was presented to Department management to help guide future efforts to meet Recovery Act requirements.

Audit Reports Issued during Fiscal Year 2008-2009

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

Grant Monitoring Practices (PDF, 271KB)

  • Management Review
  • Report Nbr: 08/09-01MR
  • Issue Date: 6/30/2009

This review documented grant monitoring practices for selected grants, evaluated the sufficiency and effectiveness of management controls in place, and noted best practices that can be shared among program areas.

We recommended that:

  • Comprehensive fiscal review activities be performed during onsite monitoring visits to the greatest extent possible;
  • Management consider increasing onsite monitoring coverage in larger grant programs and establishing formal monitoring for smaller grant programs;
  • Monitoring systems and processes be formalized in approved written procedures that address specific areas;
  • Management continue efforts to address untimely submission of improvement plans by recipients; and
  • The Office of Federal Programs consider performing an annual risk assessment of all grant recipients to better focus monitoring efforts.

Information Access Controls

  • IT Compliance Audit
  • Report Nbr: 07/08-02A
  • Issue Date: 10/17/2008

The objectives of this audit were to evaluate information technology access control policies and procedures and logical access control security for end user platforms. Details are not disclosed due to the confidential subject matter.

Tangible Personal Property (Word, 951KB)

  • Compliance Audit
  • Report Nbr: 07/08-04A
  • Issue Date: 1/29/2009

This audit focused on evaluating whether the Department properly accounts for and safeguards tangible personal property. Research and tests of property as recorded in FLAIR and Department records revealed that:

  • A physical inventory of property is not always conducted when there is a change of custodian's delegate.
  • Some property locations listed in FLAIR were inaccurate.
  • Clarification regarding authorizing signatures is needed in surplus property procedures.
  • In one instance, the Department did not follow established procedures for the sale of property.

Monitoring Performed by the School Transportation Management Section (RTF, 247KB)

  • Compliance Audit
  • Report Nbr: 08/09-01A
  • Issue Date: 2/20/2009

The audit noted that the School Transportation Management Section is diligent in performing its role and has generally complied with statutes, rules, and other guidance. Four areas were noted in which additional management attention could result in closer compliance with authoritative criteria and good management practice:

  • An accurate listing of schools is needed to determine the population to be monitored.
  • More complete record keeping is needed.
  • Special Needs requirements were not followed by the school districts.
  • Some districts did not follow documentation directions or did not comply with rules.

Public Schools Performance Measures (PDF, 119KB)

  • Management Review
  • Report Nbr: 08/09-02R
  • Issue Date: 5/5/2009

This review assessed the validity and reliability of selected legislative performance measures. We evaluated whether selected measures related to the essential mission of the Public Schools Program and verified the accuracy of reported results for the measures. We also determined whether the means and methods used to acquire the supporting data for those measures was sound, and whether internal controls over the processes employed to determine measure amounts were effective.

We found that performance measure names should be modified to better describe the information being reported; and that standards should be updated to provide a better basis for evaluating actual results.

Supplemental Education Services Program (SES) (PDF, 205KB)

  • Compliance Audit
  • Report Nbr: 08/09-02A
  • Issue Date: 6/25/2009

This audit focused on evaluating the level of compliance with federal requirements by the Department and selected Local Education Agencies (LEAs). It included an assessment to determine the amount and nature of Department monitoring of SES providers, whether funds were properly spent, and whether effective management controls were in place.

For the period under review, the audit found that LEAs provided the option of school choice and provided no cost supplementary education services to eligible students. However, LEAs did not always fully comply with the SES provisions of the No Child Left Behind (NCLB) Act and other implementing regulations.

Audit Reports Issued during Fiscal Year 2007-2008

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

DBS Contracted and Purchased Client Services (RTF, 501KB)

  • Compliance Audit
  • Report Nbr: 07/08-01A
  • Issue Date: 6/19/2008

This audit noted that major improvements were needed in DBS contract and purchasing management. Internal controls in some areas were weak or absent allowing contracting and purchasing actions that may have resulted in the Division purchasing unneeded equipment and paying more than fair market value for products and services.

Grants Administration and Monitoring (RTF, 247KB)

  • Compliance Audit
  • Report Nbr: 06/07-05A
  • Issue Date: 11/6/2007

This audit noted findings relating to administration and monitoring activities of the Divisions of Workforce Educationís Bureau of Grants Administration and Compliance. The report also includes findings regarding management controls over grant recipient budgeting and disbursement reporting, involving oversight by the DOE Comptroller Office and the Bureau of Contracts, Grants, and Procurement.

Florida Inventory of School Houses (RTF, 374KB)

  • Compliance Audit
  • Report Nbr: 06/07-06A
  • Issue Date: 3/14/2008

The Florida Inventory of School Houses (FISH) is the electronic database created and supported by the Departmentís Office of Educational Facilities (OEF) to provide record keeping capabilities for all school district facilities. This audit raised issues regarding the accuracy of the FISH inventory data, School District compliance with the FISH Manual for facilitiesí inventory, and improvement needed in the Departmentís validation procedures.

GED Internal Control Review (RTF, 286KB)

  • Advisory Memorandum
  • Report Nbr: 07/08-12CTA
  • Issue Date: 2/8/2008

General Educational Development (GED) testing is an important step in the educational process for many individuals. This review involved examination of job descriptions and relevant documentation, employee interviews, as well as an observation of GED processes and identified several issues for management consideration.

Review of Department Rulemaking (RTF, 234KB)

  • Consulting Assignment
  • Report Nbr: 07/08-01MR
  • Issue Date: 3/25/2008

Each Department program office is responsible for writing and implementing rules pertaining to their program area, and for undertaking a continuous review process to ensure the rules are a correct statement of the agencyís policy and not obsolete, confusing, or unnecessary. This review identified several issues for management consideration.

Quality Assessment Review of the Internal Audit Activity (RTF, 175KB)

  • Consulting Assignment
  • Report Nbr: 07/08-02 MR
  • Issue Date: 6/9/2008

Florida statutes require that internal audits be conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing or, where appropriate, Generally Accepted Government Auditing Standards. This internal self-assessment was performed to comply with standards and to determine timeliness of Department responses to external audits as well as follow-up responses to these audits.