April 01, 2014
Status:
Receive Current Status Update of the McGladrey, LLP Operational Review of the Office of Facilities and Construction.
In accordance with the 2013-2014 Audit Plan, the Office of the Chief Auditor has performed a Current Status Update of McGladrey LLP's Operational Review of the Office of Facilities and Construction (OFC). In February 2013, McGladrey LLP also performed a Follow-up to their Operational Review of the Office of Facilities and Construction. The report consists of a review of the Current Status responses from management and an analysis of the supporting documentation associated with their reported actions to date. The objectives of this audit were to review Current Status responses from the OFC and report the results and actions to the Audit Committee and the School Board; review and analyze actions taken to address the observations/recommendations in the original audit and follow-up report; review and report on procedural internal control weaknesses identified in the original audit report; document organizational or procedural changes associated with the previously identified items; report recommendations to the administration, if needed.
The Office of the Chief Auditor (OCA) has identified that of the original forty three observations/recommendations, twenty have been implemented, five are implemented, but not in use, and eighteen are ongoing.
The Current Status Update provides detailed analysis of management's responses to the observations and OCA's conclusions regarding the status of the implementation of each recommendation.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee?s March 13, 2014 meeting.
Copies of the Current Status Update of the McGladrey, LLP Operational Review of the Office of Facilities and Construction is available at the Board Members? Office on the 14th floor of the K. C. Wright Administration Center and available online via the Broward County Public Schools eAgenda at: http://eagenda3.broward.k12.fl.us/cgi-bin/WebObjects/eAgenda.
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 Current Status Update of the McGladrey, LLP Operational Review of the Office of Facilities and Construction.
Summary
In accordance with the 2013-2014 Audit Plan, the Office of the Chief Auditor has performed a Current Status Update of McGladrey LLP's Operational Review of the Office of Facilities and Construction (OFC). In February 2013, McGladrey LLP also performed a Follow-up to their Operational Review of the Office of Facilities and Construction. The report consists of a review of the Current Status responses from management and an analysis of the supporting documentation associated with their reported actions to date. The objectives of this audit were to review Current Status responses from the OFC and report the results and actions to the Audit Committee and the School Board; review and analyze actions taken to address the observations/recommendations in the original audit and follow-up report; review and report on procedural internal control weaknesses identified in the original audit report; document organizational or procedural changes associated with the previously identified items; report recommendations to the administration, if needed.
The Office of the Chief Auditor (OCA) has identified that of the original forty three observations/recommendations, twenty have been implemented, five are implemented, but not in use, and eighteen are ongoing.
The Current Status Update provides detailed analysis of management's responses to the observations and OCA's conclusions regarding the status of the implementation of each recommendation.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee?s March 13, 2014 meeting.
Copies of the Current Status Update of the McGladrey, LLP Operational Review of the Office of Facilities and Construction is available at the Board Members? Office on the 14thfloor of the K. C. Wright Administration Center and available online via the Broward County Public Schools eAgenda at: http://eagenda3.broward.k12.fl.us/cgi-bin/WebObjects/eAgenda.
School Board Goals
| Goal 3: Effective Communication | ||
| Goal 2: Continuous Improvement |
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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Audit Report prepared by the Office of the Chief Auditor (Files) | |
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Audit Report part 2 (Files) | |
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Audit Report part 3 (Files) |