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 Office of Inspector General 

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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 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 Education’s 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 Department’s 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 facilities’ inventory, and improvement needed in the Department’s 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 agency’s 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.