Review Report - Findings-Recommendation - w responses and...
Transcript of 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 worldPUBLIC SCHOOLS
• •
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
- 2 - 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
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.
- 3 - 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
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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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,
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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.
Miami-Dade County Public Schools Audit Recommendations Follow-up Report Office of Management and Compliance Audits Auditor General Operational and Single Reports
- 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
giving our students the worldPUBLIC SCHOOLS
• •