May 20, 2014
Status:
Open Agenda
Receive Internal Audit Report - Current Status Review of the Auditor General?s Report #2013-160-Broward County District School Board Financial and Operational Audit for Fiscal Year Ended June 30, 2012.
In accordance with the 2013-2014 Audit Plan, the Office of the Chief Auditor (OCA) has performed a second Current Status Review of the Auditor General?s Report #2013-160 ? Broward County District School Board Financial and Operational Audit for Fiscal Year Ended June 30, 2012.
The objective of this report was to provide a current status on the corrections/implementations by District staff of the audit recommendations that pertained to internal controls and compliance findings reported by the State of Florida Auditor General.
The original State of Florida Auditor General?s report (which can be found on the Office of the Chief Auditor?s website) contained fourteen detailed audit findings/recommendations and two Federal Award Findings. In October 2013, the OCA performed a Current Status Report, which showed that ten items were completed (items #1, 3, 4, 5, 6, 7, 11, 12, Federal Finding #1 and Federal Finding #2). The remaining six items (#2, 8, 9, 10, 13 and 14) were categorized as ongoing and are updated in this Current Status Report. This Current Status Report showed that two items were completed (items #10 and 13) and four items are ongoing (#2, 8, 9, and 14). In addition, this Current Status Report was used to respond to the request from the Joint Legislative Auditing Committee regarding those findings originally reported in the State of Florida?s Auditor General?s Report.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee?s May 1, 2014 meeting.
Copies of all supporting documents are available at the Board Members' Office on the 14th floor 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 Internal Audit Report - Current Status Review of the Auditor General?s Report #2013-160-Broward County District School Board Financial and Operational Audit for Fiscal Year Ended June 30, 2012.
Summary
In accordance with the 2013-2014 Audit Plan, the Office of the Chief Auditor (OCA) has performed a second Current Status Review of the Auditor General?s Report #2013-160 ? Broward County District School Board Financial and Operational Audit for Fiscal Year Ended June 30, 2012.
The objective of this report was to provide a current status on the corrections/implementations by District staff of the audit recommendations that pertained to internal controls and compliance findings reported by the State of Florida Auditor General.
The original State of Florida Auditor General?s report (which can be found on the Office of the Chief Auditor?s website) contained fourteen detailed audit findings/recommendations and two Federal Award Findings. In October 2013, the OCA performed a Current Status Report, which showed that ten items were completed (items #1, 3, 4, 5, 6, 7, 11, 12, Federal Finding #1 and Federal Finding #2). The remaining six items (#2, 8, 9, 10, 13 and 14) were categorized as ongoing and are updated in this Current Status Report. This Current Status Report showed that two items were completed (items #10 and 13) and four items are ongoing (#2, 8, 9, and 14). In addition, this Current Status Report was used to respond to the request from the Joint Legislative Auditing Committee regarding those findings originally reported in the State of Florida?s Auditor General?s Report.
The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee?s May 1, 2014 meeting.
Copies of all supporting documents are available at the Board Members' Office on the 14th floor 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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Current Status Auditor General (Files) | |
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Executed ARF (Files) |