Created : March 02, 2014 at 06:21 PM
February 19, 2014
Status:
Receive Audit of the Family Counseling Behavioral Health Program Grant for the Period Ended September 30, 2013.
In accordance with the Family Counseling Behavioral Health Program requirements, we have audited the accompanying Statement of Grant Assistance, under agreement number 10-CP-CSA-8267-01 for the period ended September 30, 2013. 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.
We conducted our audit in accordance with Government Auditing Standards issued by the Comptroller General of the United States and Rules of the Auditor General of the State of Florida. Those standards and rules require that we plan and perform the audit to obtain reasonable assurance that the Statement is free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts in the Statement. In planning and performing our audit of the Statement for the year ended September 30, 2013, we considered the internal control structure. Our review of the internal control structure facilitates the development of the auditing procedures and the expression of an opinion on the Statement. We believe our audit provides a reasonable basis for our opinion.
In our opinion, the Statement mentioned in the first paragraph presents fairly, in all material respects, the cash receipts and disbursements of the grant for the year then ended. Additionally, no funds, including interest earned on such funds, are due back to the County.
This report is intended solely for the information of the Community Partnerships Division, Children?s Services Section of Broward County and the School Board and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which, upon acceptance by Broward County, is a matter of public record.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee's January 23, 2014 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 Audit of the Family Counseling Behavioral Health Program Grant for the Period Ended September 30, 2013.
Summary
In accordance with the Family Counseling Behavioral Health Program requirements, we have audited the accompanying Statement of Grant Assistance, under agreement number 10-CP-CSA-8267-01 for the period ended September 30, 2013. 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.
We conducted our audit in accordance with Government Auditing Standards issued by the Comptroller General of the United States and Rules of the Auditor General of the State of Florida. Those standards and rules require that we plan and perform the audit to obtain reasonable assurance that the Statement is free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts in the Statement. In planning and performing our audit of the Statement for the year ended September 30, 2013, we considered the internal control structure. Our review of the internal control structure facilitates the development of the auditing procedures and the expression of an opinion on the Statement. We believe our audit provides a reasonable basis for our opinion.
In our opinion, the Statement mentioned in the first paragraph presents fairly, in all material respects, the cash receipts and disbursements of the grant for the year then ended. Additionally, no funds, including interest earned on such funds, are due back to the County.
This report is intended solely for the information of the Community Partnerships Division, Children?s Services Section of Broward County and the School Board and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which, upon acceptance by Broward County, is a matter of public record.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee?s January 23, 2014 meeting.
School Board Goals
| Goal 2: Continuous Improvement | ||
| Goal 3: Effective Communication |
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
Patrick Reilly 754 321-2400
Associated File Attachments
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Family Counseling Audit (Files) | |
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ExecutedARF (Files) |