June 19, 2007
Status:
Receive Internal Audit Report – Audit of the Arts in Education Program Grant for the Period Ended September 30, 2006.
In accordance with the Arts in Education Program Grant requirements, we have audited the Statement of Grant Assistance, under Contract Number ECD24-2006 for the period ended September 30, 2006. The Statement of Grant Assistance (the Statement) is the responsibility of the Grant Administrators of The School Board of Broward County, Florida. Our responsibility is to express an opinion on this Statement based on our audit.
In our opinion, the Statement of Grant Assistance presents fairly, in all material respects, the cash receipts and disbursements of the grant for the year then ended. We found as of September 30, 2006 no funds including interest earned on such funds are due back to Broward County. However we found that the Program should be strengthened to ensure artist consultants receive security screening as required by the Jessica Lunsford Act, 1012.465 F.S. In addition, we found that compliance with internal control procedures for disbursements should be strengthened by ensuring purchases are submitted through the on-line purchasing process and are properly approved and documented.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee’s May 17, 2007 meeting.
The source of funds to perform the Internal Audit Report was the General Fund budget allocation for the Office of the Chief Auditor. There is no additional financial impact to the School District.
Requested Action
Receive Internal Audit Report – Audit of the Arts in Education Program Grant for the Period Ended September 30, 2006.
Summary
In accordance with the Arts in Education Program Grant requirements, we have audited the Statement of Grant Assistance, under Contract Number ECD24-2006 for the period ended September 30, 2006. The Statement of Grant Assistance (the Statement) is the responsibility of the Grant Administrators of The School Board of Broward County, Florida. Our responsibility is to express an opinion on this Statement based on our audit.
In our opinion, the Statement of Grant Assistance presents fairly, in all material respects, the cash receipts and disbursements of the grant for the year then ended. We found as of September 30, 2006 no funds including interest earned on such funds are due back to Broward County. However we found that the Program should be strengthened to ensure artist consultants receive security screening as required by the Jessica Lunsford Act, 1012.465 F.S. In addition, we found that compliance with internal control procedures for disbursements should be strengthened by ensuring purchases are submitted through the on-line purchasing process and are properly approved and documented.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee’s May 17, 2007 meeting.
School Board Goals
| Goal 3 - All operations of the school system will demonstrate best practices while supporting student achievement. | ||
| Goal 4 - All stakeholders will work together to build a better school system. |
Financial Impact
The source of funds to perform the Internal Audit Report was the General Fund budget allocation for the Office of the Chief Auditor. There is no additional financial impact to the School District.
Source of Additional Information
Pat Reilly 754 321-8300
Associated File Attachments
 |
ArtsinEducGrantAudit (Files) | |
|
|
ExecutedARF (Files) |