January 13, 2006 - The School District of Palm Beach County

Transcription

The School District of
Palm Beach County, Florida
Internal Funds Accounts Audit
June 30, 2010
MISSION STATEMENT
The School Board of Palm Beach County is committed to excellence in
education and preparation of all our students with the knowledge, skills, and
ethics required for responsible citizenship and productive employment.
William F. Malone
Superintendent of Schools
School Board Members
Audit Committee Members
Frank Barbieri, Jr., Esq., Chair*
Debra Robinson, M.D., Vice Chair
Marcia Andrews
Monroe Benaim, M.D.
Karen Brill
Jennifer Prior Brown, Esq.
Chuck Shaw
Cindy Adair, CPA, Chair
Richard Roberts, CPA, Vice Chair
Gregory S. Daniel
Max Davis
Carrie Hill
Noah Silver, CPA
David H. Talley
Susan Atherley*
Kathryn Gundlach*
Bruce Harris, Esq.*
*Representatives
TABLE OF CONTENTS
Report to the School Board
Letter to the School Board.................................................................................................................1
Combined Statement of Changes in Fund Balance – Cash Basis ......................................................3
Notes to the Financial Statement .......................................................................................................5
Report on Compliance and on Internal Control.................................................................................9
Management Letter .........................................................................................................................11
Detailed Findings ............................................................................................................................13
School Reports
North Area
Elementary Schools
Summary of Findings ....................................................................................................................27
Allamanda Elementary ....................................................................................................................29
Beacon Cove Intermediate ..............................................................................................................31
Dr. Mary McLeod Bethune Elementary ..........................................................................................34
Dwight D. Eisenhower Elementary .................................................................................................38
Egret Lake Elementary ....................................................................................................................40
Grove Park Elementary ...................................................................................................................42
Hope-Centennial Elementary ..........................................................................................................46
Jerry Thomas Elementary ................................................................................................................48
Jupiter Elementary...........................................................................................................................50
Jupiter Farms Elementary ................................................................................................................53
Lake Park Elementary .....................................................................................................................58
Lighthouse Elementary....................................................................................................................61
Limestone Creek Elementary ..........................................................................................................65
Lincoln Elementary .........................................................................................................................67
Marsh Pointe Elementary ................................................................................................................71
North Palm Beach Elementary ........................................................................................................75
Northboro Elementary .....................................................................................................................77
Northmore Elementary ....................................................................................................................79
Palm Beach Gardens Elementary ....................................................................................................83
Pleasant City Elementary ................................................................................................................86
Roosevelt Elementary......................................................................................................................88
Seminole Trails Elementary ............................................................................................................93
Timber Trace Elementary ................................................................................................................96
U.B. Kinsey / Palmview Elementary ...............................................................................................98
Washington Elementary ................................................................................................................101
West Riviera Elementary...............................................................................................................105
Westward Elementary ...................................................................................................................111
Middle Schools
Summary of Audit Findings .......................................................................................................115
Bak Middle School of the Arts ......................................................................................................117
Bear Lakes Middle ........................................................................................................................120
Howell L. Watkins Middle ............................................................................................................122
Independence Middle ....................................................................................................................124
John F. Kennedy Middle ...............................................................................................................126
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Jupiter Middle ...............................................................................................................................128
Roosevelt Middle ..........................................................................................................................130
Watson B. Duncan Middle ............................................................................................................133
High Schools
Jupiter High ...................................................................................................................................137
Palm Beach Gardens High ............................................................................................................141
Palm Beach Lakes High ................................................................................................................144
Suncoast High ...............................................................................................................................152
William T. Dwyer High School.....................................................................................................157
Other Schools
Adult Education Center .................................................................................................................163
Indian Ridge School ......................................................................................................................166
Central Area
Elementary Schools
Barton Elementary.........................................................................................................................175
Belvedere Elementary ...................................................................................................................181
Berkshire Elementary ....................................................................................................................183
Clifford O. Taylor / Kirklane Elementary .....................................................................................185
Coral Reef Elementary ..................................................................................................................189
Crystal Lakes Elementary .............................................................................................................191
Diamond View Elementary ...........................................................................................................193
Discovery Key Elementary ...........................................................................................................197
Forest Hill Elementary ..................................................................................................................199
Freedom Shores Elementary .........................................................................................................202
Greenacres Elementary..................................................................................................................205
Heritage Elementary ......................................................................................................................208
Hidden Oaks Elementary...............................................................................................................211
Highland Elementary.....................................................................................................................215
Indian Pines Elementary ................................................................................................................219
Lantana Elementary.......................................................................................................................222
Liberty Park Elementary ...............................................................................................................228
Manatee Elementary ......................................................................................................................232
Meadow Park Elementary .............................................................................................................235
North Grade Elementary ...............................................................................................................237
Palm Beach Public ........................................................................................................................239
Palm Springs Elementary ..............................................................................................................242
Palmetto Elementary .....................................................................................................................244
South Grade Elementary ...............................................................................................................248
South Olive Elementary ................................................................................................................250
Starlight Cove Elementary ............................................................................................................252
Middle Schools
Christa McAuliffe Middle .............................................................................................................257
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Conniston Middle ..........................................................................................................................259
Lake Worth Middle .......................................................................................................................261
Lantana Middle .............................................................................................................................264
L.C. Swain Middle ........................................................................................................................267
Palm Springs Middle .....................................................................................................................270
Tradewinds Middle .......................................................................................................................272
Woodlands Middle ........................................................................................................................274
High Schools
Alexander W. Dreyfoos, Jr. School of Arts ...................................................................................279
Forest Hill High .............................................................................................................................282
John I. Leonard High .....................................................................................................................287
Lake Worth High ...........................................................................................................................292
Park Vista High .............................................................................................................................294
Santaluces High .............................................................................................................................299
Other Schools
Royal Palm School ........................................................................................................................303
South Area
Elementary School
Addison Mizner Elementary .........................................................................................................309
Banyan Creek Elementary .............................................................................................................312
Boca Raton Elementary .................................................................................................................317
Calusa Elementary.........................................................................................................................321
Citrus Cove Elementary ................................................................................................................324
Coral Sunset Elementary ...............................................................................................................326
Crosspointe Elementary ................................................................................................................329
Del Prado Elementary ...................................................................................................................331
Forest Park Elementary .................................................................................................................334
Galaxy Elementary ........................................................................................................................337
Hagen Road Elementary................................................................................................................342
Hammock Pointe Elementary ........................................................................................................344
J.C. Mitchell Elementary ...............................................................................................................346
Morikami Park Elementary ...........................................................................................................348
Orchard View Elementary .............................................................................................................351
Pine Grove Elementary .................................................................................................................356
Plumosa School of the Arts ...........................................................................................................360
Poinciana Elementary ....................................................................................................................366
Rolling Green Elementary .............................................................................................................369
S.D. Spady Elementary .................................................................................................................375
Sandpiper Shores Elementary .......................................................................................................378
Sunrise Park Elementary ...............................................................................................................380
Sunset Palms Elementary ..............................................................................................................382
Verde Elementary ..........................................................................................................................384
Village Academy ...........................................................................................................................386
Waters Edge Elementary ...............................................................................................................390
Whispering Pines Elementary .......................................................................................................392
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Middle Schools
Boca Raton Middle........................................................................................................................397
Carver Middle ...............................................................................................................................400
Congress Middle ...........................................................................................................................403
Don Estridge High Tech Middle ...................................................................................................408
Eagles Landing Middle .................................................................................................................412
Loggers’ Run Middle ....................................................................................................................414
Odyssey Middle.............................................................................................................................417
Omni Middle .................................................................................................................................421
High Schools
Atlantic High School .....................................................................................................................425
Boca Raton High ...........................................................................................................................428
Boynton Beach High .....................................................................................................................430
Olympic Heights High...................................................................................................................436
Spanish River High .......................................................................................................................440
West Boca Raton High ..................................................................................................................443
Other Schools
Delray Full Service Center ............................................................................................................447
West Area
Elementary Schools
Acreage Pines Elementary.............................................................................................................455
Belle Glade Elementary.................................................................................................................457
Benoist Farms Elementary ............................................................................................................460
Binks Forest Elementary ...............................................................................................................466
Cholee Lake Elementary ...............................................................................................................470
Cypress Trails Elementary ............................................................................................................472
Elbridge Gale Elementary .............................................................................................................474
Equestrian Trails Elementary ........................................................................................................476
Frontier Elementary.......................................................................................................................479
Glade View Elementary ................................................................................................................482
Golden Grove Elementary .............................................................................................................486
Gove Elementary ...........................................................................................................................488
Grassy Waters Elementary ............................................................................................................490
H.L. Johnson Elementary ..............................................................................................................493
K.E. Cunningham / Canal Point Elementary .................................................................................496
Loxahatchee Groves Elementary...................................................................................................499
Melaleuca Elementary ...................................................................................................................501
New Horizons Elementary ............................................................................................................504
Pahokee Elementary ......................................................................................................................507
Panther Run Elementary ................................................................................................................511
Pierce Hammock Elementary ........................................................................................................513
Pine Jog Elementary ......................................................................................................................517
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Pioneer Park Elementary ...............................................................................................................519
Rosenwald Elementary ..................................................................................................................523
Royal Palm Beach Elementary ......................................................................................................527
Wellington Elementary..................................................................................................................529
West Gate Elementary ...................................................................................................................532
Wynnebrook Elementary...............................................................................................................536
Middle Schools
Crestwood Middle .........................................................................................................................541
Emerald Cove Middle ...................................................................................................................543
Jeaga Middle .................................................................................................................................547
Lake Shore Middle ........................................................................................................................552
Okeeheelee Middle ........................................................................................................................554
Osceola Creek Middle ...................................................................................................................558
Polo Park Middle...........................................................................................................................561
Wellington Landings Middle.........................................................................................................565
Western Pines Middle ...................................................................................................................568
High Schools
Glades Central High ......................................................................................................................575
Pahokee Middle / Senior High ......................................................................................................580
Palm Beach Central High ..............................................................................................................585
Royal Palm Beach High ................................................................................................................589
Seminole Ridge High School ........................................................................................................592
Wellington High ............................................................................................................................596
Alternative Schools
Crossroads Academy .....................................................................................................................603
Gold Coast Community School .....................................................................................................607
Intensive Transition South.............................................................................................................611
Roosevelt Full Service Center .......................................................................................................615
Turning Points Academy ...............................................................................................................619
Palm Beach Virtual School ...........................................................................................................622
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THE SCHOOL DISTRICT
PALM BEACH COUNTY, FLORIDA
LUNG CHIU, CPA
DISTRICT AUDITOR
WILLIAM F. MALONE
SUPERINTENDENT
OFFICE OF THE DISTRICT AUDITOR
3318 FOREST HILL BLVD., C-306
WEST PALM BEACH, FL 33406
(561) 434-7335
FAX: (561) 434-8652
June 9, 2011
Members of the School Board
Members of the School Board Audit Committee
William F. Malone, Superintendent of Schools
Ladies and Gentlemen:
We have audited the Combined Statement of Changes in Fund Balance-Cash Basis for the Year
Ended June 30, 2010, of the Internal Fund Accounts of the Schools (as listed in Note 4) of The
School District of Palm Beach County, Florida, pursuant to the Florida State Board of
Education, Administrative Rules 6A-1.087(2). This financial statement is the collective
responsibility of each school’s principal. Our responsibility is to express an opinion on this
combined financial statement based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and the
Government Auditing Standards, promulgated by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance that
the financial statement is free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statement. An audit also
includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe that
our audit provides a reasonable basis for our opinion.
As described in Note 1, this financial statement was prepared on the cash basis of accounting,
which is a comprehensive basis of accounting other than generally accepted accounting
principles. In addition, this financial statement presents only the Internal Fund Accounts and is
not intended to present the changes in fund balance of The School District of Palm Beach
County, Florida on the basis of accounting discussed in Note 1.
In our opinion, the financial statement referred to in the first paragraph presents fairly, in all
material respects, the changes in fund balance of the Internal Fund Accounts of the Schools of
The School District of Palm Beach County, Florida, for Year Ended June 30, 2010, on the basis
of accounting described in Note 1.
In accordance with Government Auditing Standards, we have also issued our report dated
June 9, 2011, on our consideration of The School District of Palm Beach County, Florida’s
internal control over financial reporting and our tests of its compliance with certain provisions of
laws, regulations, School Board Policies and School District Directives.
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An Equal Opportunity Employer
Our audit was made for the purpose of forming an opinion on the above-mentioned financial
statement taken as a whole. The supplemental information listed in the table of contents is
presented for purposes of additional analysis and is not a required part of the Combined
Statement of Changes in Fund Balance-Cash Basis of the Internal Funds of the Schools of The
School District of Palm Beach County, Florida. Such information has been subjected to the
auditing procedures applied in the audit of the financial statement and in our opinion, is fairly
presented in all material respects, in relation to the financial statement taken as a whole.
Sincerely,
Lung Chiu, CPA
District Auditor
Office of the District Auditor
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The School District of Palm Beach County, Florida
Combined Statement of Changes in Fund Balance – Cash Basis
Internal Fund Accounts
Year Ended June 30, 2010
Beginning
Balance
Receipts
Expenditures
Transfers
In
Transfers
Out
Ending
Balance
$ 1,033,595.54
$ 4,756,684.45
$ 4,832,141.88
$ 2,057,159.65
$ 1,938,906.09
$ 1,076,391.67
2 - MUSIC
637,362.38
3,576,493.70
3,694,085.29
1,230,179.25
1,168,112.29
581,837.75
3 - CLASSES
794,179.59
4,664,154.62
4,570,345.39
954,291.40
1,030,182.27
812,097.95
4 - CLUBS
1,060,794.16
3,795,120.81
3,613,980.47
1,259,111.74
1,387,849.36
1,113,196.88
5 - DEPARTMENTS
2,999,662.35
6,934,287.97
7,016,519.35
1,961,069.78
1,967,413.91
2,911,086.84
6 - TRUSTS
8,051,563.00
45,145,915.42
45,444,642.53
2,926,220.46
3,276,144.60
7,402,911.75
7 - GENERAL ACTIVITIES
1,318,520.40
2,566,847.90
3,032,685.00
1,527,633.07
1,147,056.83
1,233,259.54
$ 15,895,677.42
$ 71,439,504.87
$ 72,204,399.91
$ 11,915,665.35
$ 11,915,665.35
$ 15,130,782.38
FY 2010 ALL SCHOOLS
1 - ATHLETICS
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TOTALS
4
Notes to the Financial Statement
June 30, 2010
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
As defined by Chapter 6A-1.085 Florida State Board of Education Rules, internal funds are
monies collected and expended within a school that are used for financing the normal program of
school activities not otherwise financed, for providing necessary and proper services and
materials for school activities, and for other purposes consistent with the school program as
established and approved by The School District of Palm Beach County, Florida (the “District”).
This report consists of the 174 schools listed in Note 4. The District retains no equity interest in
these funds and they are included in the District’s Comprehensive Annual Financial Report as an
agency fund. The District and its governing board are organized and operated under Section 4,
Article IX, of the constitution of Florida and Chapter 1001 of Florida Statutes. The District’s
boundaries are coterminous with those of Palm Beach County. Management of the schools is
independent of county and city governments.
Basis of Accounting
The financial statement is prepared on the cash basis of accounting; consequently, revenues are
recognized when received rather than when earned, and disbursements are recognized when cash
is disbursed rather than when the obligation is incurred.
(2) CASH AND INVESTMENTS
Cash and investments include petty cash, demand deposits, savings and time deposits and are
held in qualified public depositories pursuant to Florida Statutes, Chapter 280, “Florida Security
for Public Deposits Act.” Under the Act, every qualified public depository shall deposit with the
State Chief Financial Officer eligible collateral of the depository to be held subject to his or her
order. The State Chief Financial Officer, by rule, shall establish minimum required collateral
pledging levels. The pledging level may range from 25% to 125% of the average monthly
balance of public deposits depending upon the depository’s financial condition and establishment
period. All collateral must be deposited with an approved financial institution. Any losses to
public depositors are covered by applicable deposit insurance, sale of securities pledged as
collateral and, if necessary, assessments against other qualified public depositories of the same
type as the depository in default.
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(3) ACTIVITIES ACCOUNTS
The student activity accounts used in this report are as follows:
Athletics
All revenue and expenditures involving athletic business transacted at the school level is
recorded in this account classification.
Music
Proceeds from activities of musical organizations; donations to these groups; and their expenses
for supplies and trips are recorded in this account classification.
Classes and Clubs
Class and club accounts are those which support a group of students within a community of
interest with a roster of members, officers, and a sponsor. Approval for the existence of all club
and class activities is the responsibility of the principal. Class and club monies must be spent for
the benefit of the class or club or for purposes designated by the class or club that participated in
generating the revenue.
Departments
Departments are structured in a manner similar to classes and conduct their financial activities
subject to those guidelines.
Trusts
Funds collected for specific, restricted purpose are accounted for in trust funds. Trust funds can
be spent only for the purpose for which collected.
General
This category encompasses all other accounts for funds which are to be utilized for the general
welfare of the student today.
(4) SCHOOLS IN THE DISTRICT
This report consists of the 174 schools listed below:
North Area
Hope-Centennial Elementary (new)
Howell L. Watkins Middle
Independence Middle
Indian Ridge School
Jerry Thomas Elementary
John F. Kennedy Middle
Jupiter Elementary
Jupiter Farms Elementary
Jupiter High
Adult Education Center
Allamanda Elementary
Bak Middle School of the Arts
Beacon Cove Intermediate
Bear Lakes Middle
Dr. Mary McLeod Bethune Elementary
Dwight D. Eisenhower Elementary
Egret Lake Elementary
Grove Park Elementary
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Indian Pines Elementary
John I. Leonard High
L.C. Swain Middle
Lake Worth High
Lake Worth Middle
Lantana Elementary
Lantana Middle
Liberty Park Elementary
Manatee Elementary
Meadow Park Elementary
North Grade Elementary
Palm Beach Public Elementary
Palm Springs Elementary
Palm Springs Middle
Palmetto Elementary
Park Vista High
Royal Palm School
Santaluces High
South Grade Elementary
South Olive Elementary
Starlight Cove Elementary
Tradewinds Middle
Woodlands Middle
Jupiter Middle
Lake Park Elementary
Lighthouse Elementary
Limestone Creek Elementary
Lincoln Elementary
Marsh Pointe Elementary
North Palm Beach Elementary
Northboro Elementary
Northmore Elementary
Palm Beach Gardens Elementary
Palm Beach Gardens High
Palm Beach Lakes High
Pleasant City Elementary
Roosevelt Elementary
Roosevelt Middle
Seminole Trails Elementary
Suncoast High
Timber Trace Elementary
U.B. Kinsey/Palmview Elementary
Washington Elementary
Watson B. Duncan Middle
West Riviera Elementary
Westward Elementary
William T. Dwyer High
South Area
Central Area
Addison Mizner Elementary
Atlantic High
Banyan Creek Elementary
Boca Raton Elementary
Boca Raton High
Boca Raton Middle
Boynton Beach High
Calusa Elementary
Carver Middle
Citrus Cove Elementary
Congress Middle
Coral Sunset Elementary
Crosspointe Elementary
Del Prado Elementary
Delray Full Service Center
Don Estridge High Tech Middle
Eagles Landing Middle
Forest Park Elementary
Galaxy Elementary
Hagen Road Elementary
Alexander W. Dreyfoos, Jr. School of the
Arts
Barton Elementary
Belvedere Elementary
Berkshire Elementary
Christa McAuliffe Middle
Clifford O. Taylor/Kirklane Elementary
Conniston Middle
Coral Reef Elementary
Crystal Lakes Elementary
Diamond View Elementary
Discovery Key Elementary
Forest Hill Elementary
Forest Hill High
Freedom Shores Elementary
Greenacres Elementary
Heritage Elementary
Hidden Oaks Elementary
Highland Elementary
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Golden Grove Elementary
Gove Elementary
Grassy Waters Elementary
H.L. Johnson Elementary
Jeaga Middle School
K.E. Cunningham/Canal Point Elementary
Lake Shore Middle
Loxahatchee Groves Elementary
Melaleuca Elementary
New Horizon Elementary
Okeeheelee Middle
Osceola Creek Middle
Pahokee Elementary
Pahokee Middle/Senior High
Palm Beach Central High
Panther Run Elementary
Pierce Hammock Elementary
Pine Jog Elementary
Pioneer Park Elementary
Polo Park Middle
Rosenwald Elementary
Royal Palm Beach Elementary
Royal Palm Beach High
Seminole Ridge High
Wellington Elementary
Wellington High
Wellington Landings Middle
West Gate Elementary
Western Pines Middle
Wynnebrook Elementary
Hammock Pointe Elementary
J.C. Mitchell Elementary
Loggers Run Middle
Morikami Park Elementary
Odyssey Middle
Olympic Heights High
Omni Middle
Orchard View Elementary
Pine Grove Elementary
Plumosa School of the Arts
Poinciana Elementary
Rolling Green Elementary
S.D. Spady Elementary
Sandpiper Shores Elementary
Spanish River High
Sunrise Park Elementary
Sunset Palms Elementary
Verde Elementary
Village Academy
Waters Edge Elementary
West Boca Raton High
Whispering Pines Elementary
West Area
Acreage Pine Elementary
Belle Glade Elementary
Benoist Farms Elementary
Binks Forest Elementary
Cholee Lake Elementary
Crestwood Middle
Cypress Trails Elementary
Elbridge Gale Elementary
Emerald Cove Middle
Equestrian Trails Elementary
Frontier Elementary
Glade View Elementary
Glades Central High
Alternative Schools
Crossroads Academy
Gold Coast School
Roosevelt Full Service Center
South Intensive Transition School
Turning Points Academy
Palm Beach Virtual School (new)
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THE SCHOOL DISTRICT
LUNG CHIU, CPA
DISTRICT AUDITOR
WILLIAM F. MALONE
SUPERINTENDENT
(561) 434-7335
FAX: (561) 434-8652
June 9, 2011
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
We have audited the Combined Statement of Changes in Fund Balance-Cash Basis of the
Internal Fund Accounts of the Schools of The School District of Palm Beach County, Florida, as
of and for the year ended June 30, 2010, and have issued our report thereon dated June 9, 2011.
We conducted our audit in accordance with generally accepted auditing standards and the
applicable standards contained in Government Auditing Standards, promulgated by the
Comptroller General of the United States.
As part of obtaining reasonable assurance about whether The School District of Palm Beach
County, Florida’s financial statement for Internal Funds is free of material misstatement, we
performed tests of its compliance with certain provisions of laws, regulations, School Board
Policies and Directives, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance
with those provisions was not an objective of our audit and, accordingly, we do no express such
an opinion. The results of our tests disclosed no instances of noncompliance that are required to
be reported under Government Auditing Standards.
This report is intended for providing the information of the School District to the Audit
Committee, the School Board, and other interested parties.
Sincerely,
Lung Chiu, CPA
District Auditor
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THE SCHOOL DISTRICT OF
LUNG CHIU, CPA
DISTRICT AUDITOR
WILLIAM F. MALONE
SUPERINTENDENT
(561) 434-7335
FAX: (561) 434-8652
June 9, 2011
MANAGEMENT LETTER
We have audited the Combined Statement of Changes in Fund Balance-Cash Basis of the
Internal Fund Accounts of The School District of Palm Beach County, Florida, as of and for the
year ended June 30, 2010, and have issued our report thereon dated June 9, 2011.
In planning and performing our audit of the Combined Statement of Changes in Fund BalanceCash Basis of the Internal Funds of The School District of Palm Beach County, Florida, for the
year ended June 30, 2010, we considered its internal control structure in order to determine our
auditing procedures for the purpose of expressing our opinion on the Combined Statement of
Changes in Fund Balance-Cash Basis of the Internal Funds, and not to provide assurance on the
internal control structure.
As part of the audit, we conducted a limited scope review of compliance with School Board
Policies and District guidelines based on judgmental samples in each area. Audit review based
on judgmental samples is widely used by the U.S. Government Accountability Office and other
auditing practitioners to assess the effectiveness of management controls and the extent of
compliance with laws, rules, and regulations. However, it should be noted that a judgmental
sample is not statistically based and the results should not be extrapolated over the population. If
significant irregularities were identified during the audit, we would expand the scope to review
all relevant transactions; and the audit conclusions would be referred to School Police and
Personnel for further investigation, if warranted. The results of these expanded scope audits were
not included in this report, and would be released in separate reports.
As a result of this examination, we would like to present a number of findings, recommendations
for consideration by management, and management responses. These suggestions are based
primarily on the work done during our audit engagement, and the findings are not necessarily
covering every possible weakness. Nevertheless, we do think they deserve careful evaluation.
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We have categorized the 2010 findings into five areas: Disbursements, Money Collections,
School Age Child Care Program, Community Use of School Facilities, and Community School
Program. These five categories have collectively accounted for 12 major findings.
We recognize that implementing the recommendations outlined below will require staff
commitments. However, we believe that the benefits derived will far exceed the cost of
implementing these recommendations.
MAJOR FINDINGS
I. Disbursements
1. Disbursement Not Properly Documented and Approved
2. Noncompliance in P-Card Transactions
II. Money Collections
3. Cash Collection and Deposit Procedures
4. Monies Not Deposited Timely
5. Monies Collected Not Adequately Documented
6. Inadequate Fundraising Documentation
III. School Age Child Care (SACC) Program
7. Program Deficit in 12 Schools
IV. Leasing of School Facilities
8. Lease Agreement Not Properly Completed
9. Late Payments and Undercharged Rentals
10. Leasing Fees Incorrectly Allocated and Recorded
11. Inadequate Proof of Insurance
V. Community School Program
12. Program Deficit in Three Schools
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DETAILED FINDINGS
Schools With No Audit Findings
We wish to recognize the 19 schools in which no significant findings were identified during the
Fiscal Year 2010 Audits. While not every error or control weakness is necessarily identified
during our audit engagement, no significant noncompliance or weaknesses were found in the
samples examined at these schools.
Bear Lakes Middle
Belvedere Elementary
Crosspointe Elementary
Cypress Trails Elementary
Discovery Key Elementary
Dwight D. Eisenhower Elementary
Elbridge Gale Elementary
Gove Elementary
Jupiter Middle
Loxahatchee Groves Elementary
Meadow Park Elementary
Omni Middle
Panther Run Elementary
Pine Jog Elementary
Royal Palm Beach Elementary
Sandpiper Shores Elementary
Timber Trace Elementary
I. DISBURSEMENTS
During Fiscal Year 2010, all 174 schools in the School District disbursed a total of $72.2 million
in payments for purchase of goods, services, and other expenditures through the Internal Funds.
1. Disbursement Not Properly Documented and Approved
Noncompliance. The 2010 Audit revealed that some disbursements did not have adequate
supporting documentation in 71 (41%) of the schools. In 10 schools, we found 30
disbursements totaling $8,912.79 that had no supporting documentation. Other causes of
inadequate documentation included (1) the required Purchase Order not issued for
disbursements exceeding $1,000 in 39 schools; (2) payments made based on statements or
packing lists without an invoice or receipt in 21 schools; and (3) improperly prepared or
missing consultant contracts in 19 schools.
Disbursement procedures should be administered in accordance with Internal Accounts
Manual and related District guidelines. All disbursements should be adequately documented
with Check Requisitions approved by the school principal and supported by itemized invoices
and receipts. Without adequate supporting documentation, there is no assurance that the
expenses were appropriate.
Approval of Contracts. Moreover, some of the disbursements were not properly approved by
the school principal in 28 (16%) of the schools. We noted that contracts and agreements for
purchase of goods and services in 20 (11%) of the schools were signed by an employee other
than the school principal. School Board Policy 6.14 gives authority to the school principal to
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enter into contracts up to $2,500 and to approve purchases of commodities from Internal
Funds. Disbursement procedures should be administered in accordance with Internal
Accounts Manual and related District guidelines. Specifically, contractual agreements
should be signed by the school principal in accordance with District Administrative Directive
D-6.03, which states “the principal of the school is the only person to whom authority has
been granted to make any purchase that in any way obligates the school for payment.” To
ensure proper fiscal accountability, disbursements should be approved by the school
principal, with adequate support and documentation.
Management’s Response
Management concurs. During FY10 the district’s 174 schools issued over 118,000 checks
totaling $73.2 million in payments. All bookkeepers and principals are aware that
documentation is required when issuing a check – a vendor invoice, a paid receipt, or some
other form of documentation from an independent source.
The audit findings were attributable to a variety of errors, including:
• 10 schools (6%) issued checks with inadequate supporting documentation.
• 39 schools (22%) did not issue written purchase orders for orders in excess of $1,000.
• 21 schools (12%) paid from statements or packing lists.
• 19 schools (11%) had contracts that were incomplete or signed by someone other than
the principal.
The Accounting Department is working with principals to develop checklists for activity
sponsors, principals, and bookkeepers that outline the fundamentals of district purchasing
policies and further reinforce the purchasing requirements for internal accounts. The
checklist will be distributed to all principals at the beginning of each school year. Staff
members involved in the cash disbursements process will be required to certify that they read
the checklist to ensure better compliance with district policies and procedures.
2. Noncompliance in P-Card Transactions
Beginning in 2003, the School District authorized the use of Purchasing Cards (P-Cards) in
order to expedite small dollar purchases in materials, supplies, and other items needed for
daily operations.
Corrective Actions. Because of repeated and widespread noncompliance in P-Card
transactions, management took the following corrective actions in 2010:
•
Offering supplemented live P-Card training, requiring annual training for all P-Card
users, P-Card site administrators as well as school principals and department heads. This
training was developed as an online tool in TrainU and includes a test to ensure that the
training has been successful in delivering the key components required.
14
•
Implementing a process in FY2010 to scan monthly reconciliation documents to a
centralized location. This will assist in monitoring to ensure that schools and departments
are performing the monthly reconciliations and will allow more easily random review of
receipt documentation.
Examples of Noncompliance. Among all P-Card related findings, missing transaction records
and documentation were the most critical ones because without supporting documentation for
purchases, there is no assurance that disbursements were appropriate. Other findings related
to P-Cards included lack of reconciliation of P-Card activities by the cardholders, and P-Card
activities not reviewed and approved by the school principals. These noncompliances could
result in potential misuse, abuse, and fraudulent use of school resources.
While documentation and school principal review and approval continue to be the major
challenge, the number of schools with occurrences of P-Card noncompliance went down in
Fiscal Year 2010. The following exhibit shows the P-Card findings during 2009 and 2010.
Findings
Transaction records missing
Documentation missing for some purchases
Insufficient documentation for some purchases
End-of-cycle checklist not completed
Monthly reconciliation not done
Monthly bank statement not reviewed and signed by principal
Purchases inappropriately funded
Split purchases to avoid the $1,000 single purchase limit
Number of Schools
2009
2010
3
4
42
24
26
27
8
3
9
1
19
15
1
1
12
4
Control Procedures. Pursuant to Purchasing Manual, Chapter 24, Purchasing Card
Procedures, P-Card holder is required to sign the Cardholder Acceptance Guidelines and
Contract (PBSD 2077) to acknowledge the responsibility for all purchases through P-Card
and any liability from abuse or violation of the terms of the agreement. When noncompliance occurs,
•
Purchasing Department will notify the cardholder and the school principal / department
head, through e-mail with the “Cardholder Notification of Possible P-Card NonCompliance” form, of the violation and the necessary documentation required, and
•
Purchasing Department will require the cardholder to submit the response to the District
P-Card Administrator within five business days. If the cardholder does not provide the
requested documentation within five business days, the P-Card will be suspended.
•
The related Area Superintendent will be notified if second non-compliance occurs.
•
When the third non-compliance occurs, the Chief Academic Officer or Chief Operating
Officer will be notified and the P-Card in question will be suspended for the remaining
15
fiscal year or terminated indefinitely.
•
Appropriate personnel actions will also be taken based upon the severity of noncompliance.
To ensure fiscal accountability and responsibility, Purchasing Department should ensure
proper compliance and enforcement of Purchasing Manual procedures.
Management’s Response:
Management concurs. During FY10, there were approximately 970 cardholders, 75,000
VISA transactions, and more than $13.3 million in P-Card purchases across the district. In
an effort to strengthen controls, Management has taken the following steps beginning in
FY10:
•
•
Enhanced p-card training by instituting annual training for all P-Card users, p-card site
administrators as well as Principals and Department heads and requiring each
participant to take a test at the completion and sign a Cardholder Acceptance Guidelines
and Contract agreeing to follow the School District’s policies and practices while using
the P-Card and/or managing the P-Card program.
Mandated the scanning and archiving of the P-Card documentation to a centralized
location. Scanning has assisted staff in monitoring that schools and departments are
performing monthly reconciliations and has assisted in random tests of receipt
documentation.
As a result of the actions implemented, the trend in P-Card compliance is moving in a
positive direction. It should also be noted that some of the inadequate supporting
documentation is due to the normal way business is transacted and not necessarily a
weakness in controls.
II. MONEY COLLECTIONS
During 2010, all 174 schools in the School District collected a total of $71.4 million in Internal
Funds, mostly from (1) fundraising, (2) special trust accounts, and (3) program fees.
3. Cash Collection and Deposit Procedures
To help strengthen the controls and ensure the integrity of revenue collections, the
Accounting Department has developed and implemented control procedures for cash
handling. These procedures set forth the use of Monies Collected Reports and Drop-Safe
Logs.
Monies Collected Reports. Monies collected by staff are to be recorded on Monies Collected
Reports (MCRs); then the monies accompanied by the MCRs are to be dropped off into the
drop-safe daily while staff should retain the yellow copy of the MCRs as a temporary receipt.
16
Keeping a copy of the MCR will assist the sponsors in
•
Ensuring that the dollar amount printed on the Official Receipt provided by the
bookkeeper agrees with the monies collected and submitted for deposit,
•
Tracking the account balance periodically for ongoing monitoring, and
•
Providing documentation and proof for revenue collections if record keeping errors
should occur.
Drop-Safe Logs. Before dropping off the monies and MCRs into the safe, staff is to enter
onto the Drop-Safe Log the record of dollar amount being deposited. The Drop-Safe Log
provides a record for independent confirmation of money deposited into the drop-safe.
While these procedures have been implemented since 2008, they have not been codified
through District Bulletin or incorporated into the Internal Accounts Manual. Also,
management agreed that schools should retain sponsors’ MCR copies for a period of two
years. In August 2010, at the Fiscal Year 2011 Internal Accounts Kickoff Meeting, the
Accounting Department introduced a new Drop-Safe Log and procedures for its completion
which track the distribution of receipts back to the sponsors.
Enforcement of New Requirements. The new requirement for retention of MCR copies and
the new Drop-Safe Log procedures were not communicated directly to the school principals
charged with monitoring compliance of District policies and guidelines at the school.
Noncompliance. During the 2010 Audit, we noted instances of noncompliance with MCR
related procedures and maintenance of Drop-Safe Logs.
MCR. The 2010 Audit revealed similar noncompliance in 2009. Activity account
sponsors did not always retain copies of the Monies Collected Reports in 28 (16%) of the
schools. Sponsors should retain the yellow copy of the MCRs before placing the monies
into the drop-safe for deposit.
Drop-Safe Logs. Staff did not always record information for the deposits on the DropSafe Log in 68 (39%) of the schools. In some instances, staff did not record the deposit
information or entered incomplete information (e.g. no dollar amount) on the Drop-Safe
Log. Moreover, the Drop-Safe Log was missing in whole or part at four schools.
Accounting Department should develop and implement procedures to ensure that controls in
use of Monies Collected Reports and Drop-Safe Logs are enforced.
In FY10 more than 224,000 receipts totaling over $71.4 million were issued in the District’s
174 schools. The Accounting Department initiated several enhancements to strengthen
existing procedures in place that include the following:
17
•
•
•
The Drop Safe Log has been redesigned to track funds that are submitted for deposit by
the activity sponsors and further document that those funds were recorded in the
accounting system by the bookkeeper. In FY12, the log will be printed as a pre-numbered
form stocked in the Warehouse. The form usage will be verified on a monthly basis to
ascertain that all originals are properly accounted for and used consecutively in
accordance with District guidelines similar to the process for check stock.
Management revised the Drop Safe Log in FY11 to include a second review by an
impartial third party. After receipts are issued, they are given to an impartial third party
and compared against the Drop Safe Log by entering the receipt number that
corresponds with each entry the sponsors made on the log. Any omissions or
discrepancies are noted and reported to administration right away for resolution, and
even if the yellow MCRs are not retained by the sponsors, there will be another method to
trace deposits from the sponsor, into the safe, and into the school’s accounting records.
The Accounting Department is working with principals to develop checklists for activity
sponsors, principals, and bookkeepers that outline the fundamentals of money collections
and further reinforce the procedures for cash receipts. The checklist will be distributed to
all principals at the beginning of each school year. Staff members involved in the cash
disbursements process will be required to certify that they read the checklist to ensure
better compliance with district policies and procedures.
4. Monies Not Deposited Timely
Monies collected by staff were not turned in timely to the bookkeeper for deposit in 68 (39%)
of the schools. Delay in turning in monies for deposit could result in potential irregularity and
increase exposure for staff. Schools should ensure proper compliance with DOE Rules
(Department of Education’s Financial and Program Cost Accounting and Reporting for
Florida Schools, Chapter 7) that all monies collected be turned in to the bookkeeper daily
and the monies be deposited within five working days after collection.
Management concurs, and will specifically enumerate the timelines for depositing funds on
the checklist that is being developed in cooperation with the principals. The long-term
solution is to expand the use of the District’s Cashless Schools initiative for student fees and
parent collections.
5. Monies Collected Not Adequately Documented
The audit of monies collection records revealed that some monies collections at 18 (10%) of
the schools did not always document the sources and purposes of the collections with enough
detailed information on the Monies Collected Reports (MCRs).
In accordance with DOE Rules, relevant information for monies collected should be
adequately documented on MCRs including the date, purpose, and composition of the
18
collections (i.e. check numbers or cash) with appropriate account numbers. The bookkeeper
should sign and enter the required information onto the MCRs after the collections have been
verified and recorded into the general ledger. Changes on the MCRs should be acknowledged
by the sponsors to ensure proper accountability.
Management concurs, and will specify that the Monies Collected Reports must be completed
in full by all activity sponsors as part of the checklist that is being developed in cooperation
with the principals.
6. Inadequate Fundraising Documentation
Fundraising activities were not always documented or completed in 47 (27%) of the schools.
Some fundraisers were not approved by the school principals; some inventory count and
ticket selling records were not maintained; and revenue and inventory discrepancies were not
always investigated, documented, and disposed of properly. Without accurate information on
the Fundraiser Application/Recap Forms, Sales Item Inventory Report, and Ticket Sellers
Reports, there is no assurance that school revenues are properly accounted for.
Management concurs. All fundraisers should be fully documented in accordance with
District guidelines. Bookkeepers receive training annually in Fundraising. In addition,
fundraising and school event income will be included as one of the items on the checklist that
is being developed in cooperation with the principals. The checklist will include key
fundraising activities including approving fundraisers in advance, inventorying items held
for resale and using tickets to control admissions to school events.
III. SCHOOL AGE CHILD CARE (SACC) PROGRAM
School Age Child Care (SACC) is a fee-based self-supporting program that provides after school
care and educational activities for students. During 2010, SACC programs were offered in 97
elementary schools and collected a total of $22.7 million in fee revenues.
7. Program Deficit In 12 Schools
Although SACC program is a fee-based self-supporting program, 12 (12%) of the 97
elementary schools with afterschool programming incurred a deficit in 2010, totaling
$239,402. Deficits ranged from $2,190 to $72,976 in those 12 schools. The primary cause of
the deficits was due to high staffing level when personnel expenses accounted for 91% of
SACC expenses. To ensure fiscal accountability, schools with a program deficit should
19
monitor their revenues and expenditures closely. Staffing level and program expenditures
should be adjusted and be consistent with student enrollment and revenues collected.
Management has been working with these twelve schools regularly, and during FY11 eight of
the schools have been converted to positive financial results, and there are currently only
four schools with deficits. The principals at those four schools are working closely with
district staff in Afterschool Programs and Budget Services to eliminate all of the SACC
operating deficits.
IV. LEASING OF SCHOOL FACILITIES
The School District recognizes the mutual benefits of use of school facilities by the community,
civic organizations, other government entities, and taxpayers. To meet the needs of the
community while protecting the best interests of the schools, certain leasing guidelines were
developed by the District and implemented by the schools.
New Software Program (CAFM) To Enforce Controls. Beginning in Fiscal Year 2011, the
District began implementation of a new software program Tririga (CAFM) to manage facility
leasing. While the concerns related to rate and documentation will be addressed with the new
software, staff still needs to exercise diligence regarding fee collection.
8. Lease Agreement Not Properly Completed
Incomplete or missing information was noted on some leases for 70 (40%) of the schools.
Weaknesses included (1) missing signature of lessee and school principal, (2) location and
time for use of facilities missing, (3) repeated lease agreement numbering, and (4) missing
lease documents. Without proper signatures, there is no assurance that lease agreements can
be legally enforced. Moreover, without the information on the lease agreement for how long
the facilities are to be used, there is no reliable basis for determining the accurate amount of
rental charges.
In FY11 the district implemented the Space Rentals module of the CAFM online lease system.
This module provides schools with the ability to generate lease documents online and scan
supporting documents (such as liability insurance certificates, tax exempt certificates, etc.)
as part of the permanent leasing file. While there has been a learning curve with the new
automated system during the implementation period, management expects the system to
eliminate most of the audit findings associated with facility leasing.
20
9. Late Payments and Undercharged Rentals
The District’s leasing procedures require that all rental charges be collected prior to the use
of facilities. However, some leases for 50 (28%) of the schools did not comply with this
requirement. Noncompliance has increased from 32 (19%) in 2009. Moreover, 21 (12%) of
the schools had undercharged some lessees. Most undercharges were caused by (1) using the
lower non-profit rate for commercial lessees, and (2) charging less hours for use of facilities.
To ensure that the School District is not subsidizing lessees, schools should ensure proper
rental charges are collected. All rental charges should be collected prior to lessee’s using of
the school facility.
Management concurs. Most of these issues arose because schools selected the wrong leasing
rate (profit vs. non-profit), calculated the time of use incorrectly, or used the wrong rate
schedule when calculating the rental fees. The new CAFM online lease system will greatly
reduce these types of errors because the lease rates are embedded in the system and the
rental calculations are no longer prepared manually, eliminating arithmetic errors that often
occurred on the manual forms.
10. Leasing Fees Incorrectly Allocated and Recorded
At 25 (14%) of the schools, leasing revenues were not correctly allocated and recorded into
the appropriate accounts, often resulting in under or over transmitting of utility fees to the
District. Moreover, collected insurance premiums and sales taxes were often not forwarded to
the central office.
Leasing revenues should be allocated in accordance with the Approved Rate Schedule.
These revenues should be recorded in their respective leasing accounts, including Rental
Income (#6-3800), Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500),
Extra Services-Other (#6-1600), Rental Facilities Event Insurance (#6-1850), and Florida
Sales Tax Payable (#6-1800).
The new Space Rentals module of the CAFM online lease system gives schools the ability to
view the breakdown of the leasing fees online so the funds can be deposited into the correct
internal account. The CAFM Tech team has been asked to look into designing a report that
shows the allocation of the leasing fees.
11. Inadequate Proof of Insurance
The audit revealed a marked improvement from 2009 for this finding. Nonetheless, 27 (16%)
of the schools did not receive proof of adequate insurance from some of their lessees. To
21
protect the School District from potential unwarranted liabilities, all lessees should provide
proof of adequate insurance or purchase the required insurance coverage through the
District’s insurance pool prior to use of school facilities.
All schools have been trained in the importance of providing adequate proof of insurance
from all lessees prior to any lessee using a school facility. Risk Management has provided all
schools with a copy of the District’s rates, all school leasing coordinators have been trained
as to how the lessee can purchase the requires insurance through the District’s computerized
program, if necessary. The new CAFM on-line lease system requires certificates be scanned
and attached prior to the approval of the lease.
V. COMMUNITY SCHOOL PROGRAM
The Community School Program is a fee-based self-supporting function that offers classes for
the general public in (1) general interest, and (2) workforce development designed to train
persons to meet the needs of the local community. During 2010, twenty (20) schools in the
School District offered Community School Program, and collected a total of $939,771 in fee
revenues.
12. Program Deficit In Three Schools
At the end of School Year 2010, the District reported that three schools had a deficit balance
in their community school program: $17,944 for Lake Worth High, $13,735 for Boynton
Beach High, and $9,651 for Palm Beach Lakes High. To ensure self-sufficiency, financial
conditions of the program should be monitored closely. Timely adjustment to staffing and
expenditures should be made based on the actual student enrollment. In addition, the District
should establish guidelines to ensure that classes offered to the public have sufficient
students and generate enough revenues to fund the program.
The funds for community education, fee supported classes, originate from class registrations
at the community school and are collected, processed and monitored by each individual
community school. The Principal and Assistant Principal are responsible for the
expenditures of this Internal Account. Community education fee-supported funds must follow
the District’s budgetary and accounting guidelines.
The Community Education Policy D-8.11 created an agreed upon definition and process for
handling staffing and expenditure averaging to effectively implement a community education
program. Also, Policy D-8.11 does establish guidelines to ensure that classes offered
generate enough fee revenues to fund the program. Proper implementation of the community
education policy (D-8.11) should continue to reduce instances of program deficit.
22
The community school programs at two of the schools cited in the report are now operating
at a slight surplus. The remaining school is operating under a Fiscal Accountability Plan
that includes a freeze on non-salary expenditures and close monitoring of the salary
expenditures by the Department of Adult and Community Education in an effort to eliminate
the program deficit.
This report is intended for providing the information of the School District to the Audit
Committee, the School Board, and other interested parties.
Sincerely,
Lung Chiu, CPA
District Auditor
23
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24
North Area
27
Total (27 Schools)
Palm Beach Gardens
√
West Riviera
Westward
0
2
0
7
8
9
10
Dr. Mary McLeod Bethune
√
Washington
√
2
√
Seminole Trails
√
√
√
4
0
√
√
2
1
0
1
Student Released To Unauthorized
Person
Student FTE Reports Not Properly
Maintained
Fee Waiver Not Properly Documented
0
0
14
0
0
15
0
16
Roosevelt
0
17
1
18
Beacon Cove Intermediate
√
Grove Park
Marsh Pointe
√
√
U.B. Kinsey/Palmview
0
Allamanda
Jupiter
Jupiter Farms
√
Lake Park
√
Lighthouse
√
√
√
√
√
√
√
√
11
7
5
√
Egret Lake
√
√
√
√
√
√
√
Lincoln
√
0
6
√
Hope-Centennial
√
Limestone Creek
North Palm Beach
√
√
√
√
√
Pleasant City
√
√
√
√
0
12
27
28
29
30
31
√
D.D. Eisenhower
0
√
√
√
5
√
1
√
√
√
√
√
√
√
√
√
√
√
0
3
√
√
1
0
9
Lease Prequalification Not Available
Lease Agreement Not Adequately
Maintianed
Inadequate Proof of Insurance
32
32a
Undercharged Rental
26
Leasing Fee Collections Incorrectly
Distributed
Monies and School Checks Not
Adequately Safeguarded
25
Monies Collected Not Properly
Documented
√
√
√
√
Jerry Thomas
√
√
Northboro
√
√
Northmore
√
√
√
√
√
√
2
9
5
4
√
√
√
√
√
√
√
0
5
0
37
38
39
Fundraisers Not Adequately
Documented
Field Trips Not Approved By Principal
Leases
√
√
√
√
√
√
√
√
√
√
√
√
0
0
10
√
√
3
Out of County Trips Not Approved By
Area Superintendent
No Document Custodian Assigned for
Prenumbered Documents
Periodic Inventory Not Performed for
36
Bank Signature Card Not Updated
35
Adjustments To Records Not Properly
Approved/Documented
34
Bank Reconciliation Not Completed
Timely
33
Staff Performing Incompatible Duties
Receipts
Fees Collected After Use
24
Copy of MCR Not Maintained by Sponsor
23a
Monies Not Deposited Timely
Disbursements
Receipts Recorded in Wrong Account
23
Drop Safe Log Not Used Completely
22
Access to Drop Safe
21
Purchases From School Employee
20
Disbursement Funded By Incorrect
Account
19a
P-Card Related Findings
19
Disbursement Not Properly Approved
Inadequate Support for Disbursement
Student Records
Payroll Did Not Match With Employee
Timecard
Employee Incurred Work Hours While
On Leave/Holiday
Program Deficit and/or High Staffing
Level
Wages/Stipdends Paid From Internal
Funds
13
Timecard Not Signed By Employee
12
Timecard Not Signed-off By Supervisor
11
Time Input Mannually into Time Clock
6
Student Released Without Parent Signout
Fiscal Management
Missing Timecard
5
Attendance and Parent Sign-out
Records Missing / Not Properly
Maintained
Hurricane Hours Not Repaid
4
Accounting Records
Incomplete/Incorrect
3
Registration Form Not Properly
Maintained
2
Registration / Fees Not Collected
North Area Schools
1
Fees Not Timely Transmitted To District
North Area
North Area
Elementary Schools
Summary of Audit Findings
FY 2010 Internal Funds Audits
School Age Child Care (SACC)
Payroll
Others
40
2
41
0
42
√
√
√
√
√
√
√
√
√
√
√
√
√
Timber Trace
√
0
Number of
Findings
8
10
1
7
1
1
√
2
7
√
3
√
6
2
5
4
2
2
6
5
1
9
3
0
5
12
4
112
5
Allamanda Elementary School
Combining Statement of Changes in Cash and Investments – Cash Basis
Address:
10300 Allamanda Drive
Palm Beach Gardens, FL 33410
Principal:
Fiscal Year 2010:
During Audit:
Marilu Garcia
Marilu Garcia
Treasurer:
Fiscal Year 2010:
During Audit:
Millie Graff
Millie Graff
SACC Director:
Fiscal Year 2010:
During Audit:
Frances Grenon
Frances Grenon
Cash and Investments
$ 52,099.58
Checking
Investments
$ 52,099.58
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
883.91
0.00
145.66
5,184.56
25,833.58
319.31
$ 32,367.02
Receipts
$0.00
881.00
19,486.51
0.00
15,820.86
315,684.29
1,587.70
$ 353,460.36
Disbursements
$0.00
1,076.08
19,248.69
16.22
14,895.75
296,131.21
2,359.85
$ 333,727.80
Transfers
In
$0.00
0.00
755.94
0.00
0.00
4,085.06
1,350.41
$ 6,191.41
Transfers
Out
$0.00
82.00
993.76
0.00
0.00
4,911.45
204.20
$ 6,191.41
Ending
Balances
$0.00
606.83
0.00
129.44
6,109.67
44,560.27
693.37
$ 52,099.58
29
Allamanda Elementary School
Management Letter
DOCUMENTATION FOR DISBURSEMENTS
Finding
The review of sample disbursements and P-Card purchases found that five P-Card purchases totaling
$1,527.48 (transactions occurred during August 2009, and May 2010) did not have adequate
documentation. These purchases were supported by order confirmations or packing lists that did not have
the dollar amounts of the purchases.
Recommendation
Disbursement procedures should be administered in accordance with Internal Accounts Manual,
Purchasing Card Procedures (Purchasing Manual Chapter 24), and related District guidelines.
Specifically, all disbursements, including P-Card purchases, should be adequately documented and
supported by itemized invoices and receipts. Without adequate supporting documentation, there is no
assurance that expenses were appropriate.
Concur. Treasurer will make sure to obtain an invoice from the vendor for each purchase.
30
North Area
Beacon Cove Intermediate School
Address:
150 School House Road
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Una Hukill
Una Hukill
Treasurer:
Fiscal Year 2010:
During Audit:
Paige Wilson
Paige Wilson
SACC Director:
Fiscal Year 2010:
During Audit:
Jane Winters
Jane Winters
$ 80,931.52
Checking
Investments
$ 80,931.52
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
3,795.94
906.93
763.09
6,815.10
70,706.57
5,912.14
$ 88,899.77
Receipts
$0.00
19,734.04
34,245.18
2,190.00
48,823.89
559,578.15
50,607.37
$ 715,178.63
Disbursements
$0.00
19,375.30
32,634.00
1,654.96
47,303.95
574,456.44
47,722.23
$ 723,146.88
Transfers
In
$0.00
7,449.85
462.00
0.00
13,833.87
28,119.86
6,730.50
$ 56,596.08
Transfers
Out
$0.00
7,800.12
2,980.11
492.13
11,430.45
24,422.72
9,470.55
$ 56,596.08
Ending
Balances
$0.00
3,804.41
0.00
806.00
10,738.46
59,525.42
6,057.23
$ 80,931.52
31
Management Letter
DOCUMENTATION FOR FUNDRAISERS
Finding
The review of fundraiser records found that the Yearbook/Ads Sales (Account #5-0450) did not have any
fundraiser documentation, including Principal’s approved Fundraiser Application/Recap Form and Sales
Item Inventory Report.
Recommendation
Fundraisers should be administered in accordance with School Board Policy 2.16 and related District
guidelines. Specifically,
•
To ensure that fundraising activities are consistent with the School Board Mission, fundraisers should
be pre-approved by the Principal and documented in the Fundraising Application/Recap Form.
•
Sales Item Inventory Report should be properly completed with the needed information in order for
staff to reconcile sales revenues and account for items purchased, given away, or remained in
inventory. All significant discrepancies between the estimated revenue and actual receipt should be
investigated and disposed of accordingly.
Concur.
DOCUMENTATION FOR FIELD TRIPS
Finding
The review of field trip records revealed that the Field Trip Request Forms for in-county field trips were
approved by the assistant principal instead of the Principal.
Recommendation
All field trips should be approved by the Principal in accordance with School Board Policy #2.40.
Concur.
32
North Area
Management Letter
DOCUMENTATION OF DISBURSEMENTS
Finding
The review of sample disbursements and P-Card records found that Disbursement #10787 (for $5,825) for
payment of professional services for the 5th Grade Party, did not have the required School District
Consultant Agreements (PBSD 1420).
Recommendation
Disbursement procedures should be administered in accordance with Internal Accounts Manual and
related District guidelines. Specifically, the School District Consultant Agreement (PBSD 1420) should
be completed and executed for procurement of professional service.
Concur.
LEASING OF FACILITIES
Finding
The review of leasing records found that Lease Agreement #1001-2 did not indicate the facilities for use
by the lessee, although the related information was listed on the Rental Prequalification Request Form.
In addition, the prequalification form indicated that classroom was requested by the lessee; however, the
Lease Agreement indicated an hourly rate of $50, instead of the $35 per classroom on the District’s
approved Rate Schedule.
Recommendation
Leasing of school facilities should be administered in accordance with School Board Policy 7.18 and
related District guidelines. Specifically,
•
To ensure Lease Agreements are legally enforceable, Lease Agreements should be properly executed
and completed with all the required information, including the location for use by the lessee.
•
Rental charges should be collected in accordance with the approved Rate Schedule.
Concur.
North Area
33
Dr. Mary McLeod Bethune Elementary School
Address:
1501 Avenue "U"
Riviera Beach, FL 33404
Principal:
Fiscal Year 2010:
During Audit:
Glenda Sheffield
Edwina Mooney
Treasurer:
Fiscal Year 2010:
During Audit:
Patrice Culler Everett
Mary Kozlowski
SACC Director:
Fiscal Year 2010:
During Audit:
Corlyss Grant
Corlyss Grant
$ 37,554.04
Checking
Investments
$ 37,554.04
Athletics
Music
Classes
Clubs
Departments
Trusts
General
34
Beginning
Balances
$0.00
5,257.61
1,753.67
0.00
6,332.98
24,631.92
766.43
$ 38,742.61
Receipts
$0.00
0.00
22,974.50
640.00
4,491.78
143,765.24
3,619.60
$ 175,491.12
Disbursements
$0.00
920.14
24,566.81
627.00
4,314.91
143,491.41
2,759.42
$ 176,679.69
Transfers
In
$0.00
0.00
2,407.13
0.00
1,156.61
1,847.63
4,915.09
$ 10,326.46
Transfers
Out
$0.00
0.00
1,413.94
0.00
976.07
4,887.91
3,048.54
$ 10,326.46
Ending
Balances
$0.00
4,337.47
1,154.55
13.00
6,690.39
21,865.47
3,493.16
$ 37,554.04
North Area
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found
that:
•
Collections were not always deposited timely. $1,162.83 collected through eight MCRs was
not deposited timely. The monies were either retained by the sponsors or not processed by
the bookkeeper timely, with delays ranging from one to 10 working days after collection.
•
After the collections had been verified and entered into the general ledger, the bookkeeper
did not always (1) sign the MCRs, and (2) enter the Official Receipt numbers and dates on
the MCRs.
Recommendation
Money collections should be administered in accordance with DOE Rules (Department of
Education’s Financial and Program Cost Accounting and Reporting for Florida Schools,
Chapter 7) and related District guidelines. Specifically,
•
As required by DOE Rules, monies collected should be turned in daily to the bookkeeper or
put into the drop-safe, and be deposited into the bank within five working days after the
collection. Delay in turning in the monies for deposit could result in potential irregularities.
•
To ensure proper fiscal accountability, the bookkeeper should sign and enter the required
information onto the MCRs after the collections had been verified and recorded into the
general ledger.
Concur. Principal will work closely with school treasurer to ensure that procedures are followed
and to avoid future occurrences. Procedures have also been reiterated at several faculty
meetings.
Finding
The review of fundraiser records found that three fundraisers did not have any of the required
documents, including the Fundraising Application/Recap Form and Sales Item Inventory Report:
North Area
35
Management Letter
Community Service MDA Fundraiser (Account #6-0901), Second Grade Field Trip Fundraiser
(Account #6-4411), and Safety Patrol Candy Sale (Account #6-4000).
Recommendation
Fundraisers should be administered in accordance with School Board Policy 2.16 and related
District guidelines. Specifically,
• To ensure that fundraising activities are consistent with the School Board Mission,
fundraisers should be pre-approved by the Principal and documented in the Fundraising
Application/Recap Form.
•
Sales Item Inventory Report should be properly completed with the needed information so
that staff can reconcile sales revenues and account for items purchased, given away, or
remained in inventory. Moreover, all significant discrepancies between the estimated
revenue and actual receipt should be investigated and disposed of accordingly.
Concur. Fundraising procedures were discussed at faculty meetings and all faculty members
were provided a copy of the procedures with examples and non-examples attached.
Finding
The review of sample disbursements and P-Card records found that:
•
Disbursement #3711 was for reimbursing $4,700.17 to a staff member for expenses incurred
during the Tennessee Spring Break Fieldtrip. However, the supporting documentation for
this disbursement totaled $4,008.90. Moreover, the school also paid $300 (Check #3701) to
the vendor for this fieldtrip. Consequently, the school over-reimbursed the staff by $991.27
($4,700.17 + $300 - $4,008.90).
•
A $1,166.42 P-Card payment to a hotel did not have supporting documentation.
•
Invoices and receipts paid were not always defaced after payment.
Recommendation
Manual, Purchasing Card Procedures (Purchasing Manual Chapter 24), and related District
36
North Area
Management Letter
•
All disbursements, including P-Card purchases, should be adequately documented and
supported by itemized invoices and receipts. Without adequate supporting documentation,
the legitimacy of these disbursements becomes questionable.
•
The school should recoup the $991.27 overpayment from the staff for Reimbursement #3711.
•
To avoid potential duplicate payments, supporting documentation should be defaced after
payment.
The amount of the expenses was estimated prior to the trip (3/29/2010). We found that the error
was not an overpayment to the employee, but rather the employee did not return the remaining
monies until 4/14/2010 (approximately two weeks after the trip).
Additional Comments: The supporting documentation for the P-Card payment of $1,166.42 for
the hotel has been added to the file. The Principal will continue to reinforce procedures for
monies collected, fundraisers, and travel expenses to all faculty members with the assistance of
the school treasurer. The current principal met with the former principal regarding these
findings on Friday, March 4, 2011.
North Area
37
Dwight D. Eisenhower Elementary School
Address:
2926 Lone Pine Road
Principal:
Fiscal Year 2010:
During Audit:
James Pegg
James Pegg
Treasurer:
Fiscal Year 2010:
During Audit:
Sarah Weiss
Sarah Weiss
SACC Director:
Fiscal Year 2010:
During Audit:
Alicia DeCavalcanti
Alicia DeCavalcanti
$ 34,450.88
Checking
Investments
$ 34,450.88
Athletics
Music
Classes
Clubs
Departments
Trusts
General
38
Beginning
Balances
$0.00
466.83
614.18
111.23
3,206.95
16,399.57
3,191.56
$ 23,990.32
Receipts
$0.00
1,133.75
8,728.01
306.00
13,333.60
242,675.62
7,961.93
$ 274,138.91
Disbursements
$0.00
934.53
7,555.84
137.81
12,502.95
233,986.83
8,560.39
$ 263,678.35
Transfers
In
$0.00
491.09
1,489.40
247.02
5,447.41
13,479.16
2,540.69
$ 23,694.77
Transfers
Out
$0.00
506.08
1,744.38
347.05
5,432.42
13,585.31
2,079.53
$ 23,694.77
Ending
Balances
$0.00
651.06
1,531.37
179.39
4,052.59
24,982.21
3,054.26
$ 34,450.88
North Area
Dwight D. Eisenhower Elementary School
Management Letter
The audit revealed no material instances of noncompliance.
North Area
39
Egret Lakes Elementary School
Address:
5115 47th Place North
West Palm Beach, FL 33417
Principal:
Fiscal Year 2010:
During Audit:
Rebecca Subin
Adrian Ocampo
Treasurer:
Fiscal Year 2010:
During Audit:
Cheryl Ullom
Cheryl Ullom
SACC Director:
Fiscal Year 2010:
During Audit:
Cybil Buie
Cybil Buie
$ 41,750.93
Checking
Investments
$ 41,750.93
Athletics
Music
Classes
Clubs
Departments
Trusts
General
40
Beginning
Balances
$0.00
0.00
929.71
1,769.59
6,886.86
30,264.41
1,922.75
$ 41,773.32
Receipts
$0.00
262.50
3,087.08
51.00
20,923.04
143,223.13
5,435.54
$ 172,982.29
Disbursements
$0.00
234.78
3,400.06
93.90
16,453.19
147,275.52
5,547.23
$ 173,004.68
Transfers
In
$0.00
197.89
1,048.25
51.00
5,592.40
11,533.14
3,390.74
$ 21,813.42
Transfers
Out
$0.00
60.93
1,664.98
1,277.69
4,896.34
11,429.87
2,483.61
$ 21,813.42
Ending
Balances
$0.00
164.68
0.00
500.00
12,052.77
26,315.29
2,718.19
$ 41,750.93
North Area
Egret Lake Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
The review of money collection process at the school found that some sponsors did not retain the yellow
copies of the MCRs when turning in the monies and MCRs to the bookkeeper for deposit. Instead, the
yellow copies were also provided to the bookkeeper. Moreover, some Official Receipts and the related
MCRs’ yellow copies were kept by the bookkeeper. Apparently, these Official Receipts generated by the
Accounting System were not provided to the sponsors.
Recommendation
To ensure proper fiscal accountability, safeguard of monies collected by sponsors, and protect the best
interests of sponsors, activity account sponsors should retain the yellow copy of the related MCR before
turning in the monies to the bookkeeper for deposit. Keeping a copy of the MCR will assist the sponsors
in (1) ensuring that the dollar amount printed on the Official Receipt provided by the bookkeeper agrees
with the monies collected and submitted for deposit, (2) tracking the account balance periodically, and (3)
providing documentation for revenue collections should bookkeeping errors occur.
Concur. The official receipts will be provided to the sponsor. Sponsors will be trained to retain their
copies.
North Area
41
Grove Park Elementary School
Address:
8330 North Military Trail
Principal:
Fiscal Year 2010:
During Audit:
Leslie Bolte
Eric Gross
Treasurer:
Fiscal Year 2010:
During Audit:
Kanishia Mortin
Kanishia Mortin
SACC Director:
Fiscal Year 2010:
During Audit:
Patricia Almaguer
Patricia Almaguer
$ 25,936.33
Checking
Investments
$ 25,936.33
Athletics
Music
Classes
Clubs
Departments
Trusts
General
42
Beginning
Balances
$0.00
267.83
1,257.08
1,743.31
2,568.15
18,853.99
77.80
$ 24,768.16
Receipts
$0.00
0.00
7,137.02
5,202.39
4,485.26
176,389.06
5,211.80
$ 198,425.53
Disbursements
$0.00
89.05
7,622.34
4,391.13
4,191.68
176,338.64
4,624.52
$ 197,257.36
Transfers
In
$0.00
0.00
1,365.92
919.32
204.26
2,530.48
1,685.90
$ 6,705.88
Transfers
Out
$0.00
0.00
1,365.92
2,487.64
204.26
1,291.13
1,356.93
$ 6,705.88
Ending
Balances
$0.00
178.78
771.76
986.25
2,861.73
20,143.76
994.05
$ 25,936.33
North Area
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that:
•
Disbursement #6604 (for $354) payable to Seminole Ridge High School Drama did not have any
supporting documentation.
•
Disbursement #6750 (for $1,193.53) for payment of end-of-year faculty luncheon was supported by a
faxed price list that did not have the vendor name and date of the event. Moreover, this purchase
exceeded the $1,000 Purchase Order threshold, but did not have the required Purchase Order.
•
Some Check Requisitions were not completed with all the required information. For example, Check
Requisition #6643 did not have the payee’s name, and #6742 did not have the account sponsor’s
signature.
•
Supporting documents for nine sample disbursements were not defaced after payments in order to
prevent potential duplicate payments.
•
Two P-Card purchases during August 2009, totaling $45.62 did not have any supporting
documentation. Two other P-Card purchases totaling $128.25 occurred during April 2010, were
supporting by a credit card receipt and an online payment confirmation that did not indicate the prices
and items purchased.
Recommendation
Specifically,
•
All disbursements, including P-Card purchases, should be adequately documented and supported by
itemized invoices and receipts. Without adequate supporting documentation, there is no assurance
that the expenses were appropriate.
•
Purchase Order should be issued for purchase in excess of $1,000. The school should ensure that
funds are or will be available for the purchase, and all purchases require Principal’s prior approval.
•
Check Requisitions should be completed with the needed information and signed by the sponsors in
order to confirm that goods and services have been received.
•
To avoid potential duplicate payments, supporting documentation should be defaced (stamped
“PAID”) after payment.
Concur. Treasurer will not accept check requests that are not complete and do not have an invoice
North Area
43
Management Letter
attached. If a P-Card receipt is not obtained or lost, the P-Card holder will complete a missing receipt
report and turn in with their end-of-month checklist. Treasurer will make sure that all documentation for
payment is stamped “paid” and double check during month end reconciliation. A purchase order will be
completed for all purchases over $1,000.
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found that:
•
Some staff members did not always record the deposit information on the Drop-safe Log before
dropping off the monies into the safe.
•
Money was not always deposited timely. For example, $2,385 collected through MCR #50 for the
Safety Patrol Orlando fieldtrip was not deposited timely. The monies were collected between
September 3, and October 1, 2009; however, the collections were not recorded in the General Ledger
and deposited into the bank until after the fieldtrip request was approved by the Principal and Area
Superintendent on October 5, 2009.
Recommendation
Money collections should be administered in accordance with DOE Rules (Department of Education’s
Financial and Program Cost Accounting and Reporting for Florida Schools, Chapter 7) and related
•
To ensure proper fiscal accountability, safeguard of monies collected by sponsors, and protect the
best interests of sponsors, deposit information, including the dollar amount of the collection, should
be recorded on the Drop-safe Log.
•
As required by DOE Rules, monies collected should be turned in daily to the bookkeeper or put into
the drop-safe, and be deposited into the bank within five working days after collection. Delay in
depositing the monies into the bank could result in potential irregularities.
Concur. At the beginning of the year, the Treasurer informed teachers/staff of the importance of
completing the drop safe log. If ever a deposit is not logged the treasurer will wait for the sponsors to
complete the log before removing funds from the safe and depositing. In training, treasurers are informed
that monies should not be collected without an approved trip or event. Funds were held in the safe due to
the collection of funds before approval. Administration and the trip sponsor were notified about the
holding of the funds until the trip was approved. In the future the treasurer will deposit the funds until
approval is received.
44
North Area
Management Letter
LEASING OF SCHOOL FACILITIES
Finding
The review of facility leasing records found that:
•
Two Lease Agreements were not completed with all the required information: #1004 did not have the
date for use of facilities although the date was listed on the Rental Prequalification Request; and
#1008 was not dated by the Principal, the lessee, and the witness when the Agreement was executed.
•
Lease Agreement #1003 was for use of a total of 51 classroom-hours (two classrooms for a total of 17
times for 1.5 hours each). However, the Agreement only charges a total of 30 classroom-hours,
resulting in a total undercharge of $735 in rentals and $47.78 in sales tax.
Recommendation
•
and completed with all the required information.
•
Leasing charges should be computed in accordance with the approved Rate Schedule and collected
prior to the use of facility.
Concur. The lease contact will ensure that the agreements are properly completed with all necessary
documentation. Lease Agreement #1003 was adjusted due to hours owed the company for overpayment of
their previous lease. In the adjustment calculations, human error occurred. In the future all leases that
need to be adjusted will be verified by another staff member/witness for accuracy.
North Area
45
Hope-Centennial Elementary School
Address:
5350 Stacy Street
Principal:
Fiscal Year 2010:
During Audit:
Julie Hopkins
Julie Hopkins
Treasurer:
Fiscal Year 2010:
During Audit:
Dawn Hollandsworth
Dawn Hollandsworth
SACC Director:
Fiscal Year 2010:
During Audit:
Erika Latson
Erika Latson
$ 5,131.44
Checking
Investments
$ 5,131.44
Athletics
Music
Classes
Clubs
Departments
Trusts
General
46
Beginning
Balances
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Receipts
$0.00
2,448.22
7,108.02
0.00
3,625.08
102,386.52
8,295.82
$ 123,863.66
Disbursements
$0.00
2,445.00
5,497.55
0.00
2,769.27
96,838.03
11,182.37
$ 118,732.22
Transfers
In
$0.00
0.00
1,315.53
0.00
806.28
2,160.46
4,901.88
$ 9,184.15
Transfers
Out
$0.00
0.00
2,330.66
0.00
1,030.56
3,807.60
2,015.33
$ 9,184.15
Ending
Balances
$0.00
3.22
595.34
0.00
631.53
3,901.35
0.00
$ 5,131.44
North Area
Hope-Centennial Elementary School
Management Letter
Year Ended June 2010
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found that some
sponsors did not always record the deposit information on the Drop-safe Log before dropping off the
monies into the safe.
Recommendation
interests of sponsors, deposit information, including the dollar amount of the collection, should be
recorded on the Drop-safe Log.
Concur. All teachers were informed of the new procedures during the August 2010 meeting by the
bookkeeper. Everyone is aware that they must record deposits prior to putting them in the Drop-safe.
North Area
47
Jerry Thomas Elementary School
Address:
800 Maplewood Drive
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Ann Wark
Ann Wark
Treasurer:
Fiscal Year 2010:
During Audit:
Doralien Ciaramella
Doralien Ciaramella
SACC Director:
Fiscal Year 2010:
During Audit:
Lisa Borrie
Lisa Borrie
$ 67,454.29
Checking
Investments
$ 67,454.29
Athletics
Music
Classes
Clubs
Departments
Trusts
General
48
Beginning
Balances
$0.00
83.78
1,306.45
4,509.07
9,452.18
37,080.25
1,264.71
$ 53,696.44
Receipts
$0.00
1,130.00
39,421.69
5,986.81
8,316.10
475,596.98
14,891.71
$ 545,343.29
Disbursements
$0.00
1,119.81
39,905.33
6,360.15
9,119.89
458,135.54
16,944.72
$ 531,585.44
Transfers
In
$0.00
0.00
2,199.59
2,589.57
0.00
8,880.97
2,921.40
$ 16,591.53
Transfers
Out
$0.00
35.11
2,056.32
2,004.57
0.00
10,909.19
1,586.34
$16,591.53
Ending
Balances
$0.00
58.86
966.08
4,720.73
8,648.39
52,513.47
546.76
$67,454.29
North Area
Jerry Thomas Elementary School
Management Letter
Finding
The review of facilities leasing records found that Lease #1001 was for use of facilities for a total of 230
hours (10 hours per day for 23 days). However, the leasing charges were incorrectly computed for 207
hours only, resulting in a total undercharge of $1,150 rentals.
Recommendation
related District guidelines. Specifically, leasing charges should be collected in accordance with District’s
approved Rate Schedule.
Concur. The new online Tririga Software Program implemented at the beginning of FY 2011will
automatically calculates room fees per hours and total charges. We are currently using this.
North Area
49
Jupiter Elementary School
Address:
200 South Loxatatchee Drive
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Daniel Smith
Daniel Smith
Treasurer:
Fiscal Year 2010:
During Audit:
Ramona Solozabal
Ramona Solozabal
SACC Director:
Fiscal Year 2010:
During Audit:
Heather Geipel
Heather Geipel
$ 68,389.77
Checking
Investments
$ 68,389.77
Athletics
Music
Classes
Clubs
Departments
Trusts
General
50
Beginning
Balances
$0.00
353.50
3,337.39
0.00
623.27
40,035.82
12,655.84
$ 57,005.82
Receipts
$0.00
3,781.84
24,922.60
0.00
5,809.78
258,827.48
1,446.33
$ 294,788.03
Disbursements
$0.00
3,708.85
23,763.41
0.00
682.44
241,392.74
13,856.64
$ 283,404.08
Transfers
In
$0.00
0.00
2,906.67
0.00
2,158.86
14,004.83
98.25
$ 19,168.61
Transfers
Out
$0.00
0.00
2,906.67
0.00
0.00
16,261.94
0.00
$ 19,168.61
Ending
Balances
$0.00
426.49
4,496.58
0.00
7,909.47
55,213.45
343.78
$ 68,389.77
North Area
Management Letter
Finding
•
A $471.94 P-Card purchase made on February 25, 2010, did not have supporting documentation.
Moreover, the cardholder filled out the Purchasing Card Missing Receipts Reports documenting
the items purchased.
•
Two P-Card purchases, totaling $477.65, occurred during October 2009 and January 2010, were
not supported by itemized invoices or receipts; instead, these purchases were supported by
packing lists that did not indicate the dollar amounts of the purchases.
Recommendation
itemized invoices and receipts. Without adequate supporting documentation, there is no assurance that
Directions were followed per Purchasing Manual Chapter 24-6, number 4-b for missing or lost receipts.
A signed packing list is acceptable documentation per P-Card site administrator duties and
responsibilities which state: receive receipts, invoices, and/or packing slips from cardholders as
transactions occur.
Finding
The review of facility leasing records revealed that Lease #1007 was for the use of facilities during
January 10, through June 30, 2010. However, the lessee’s insurance documentation indicated that the
coverage period was for May 12, 2010, through May 12, 2011. As a result, there was no liability
insurance coverage during January 10, through May 11, 2010. Moreover, the insurance documentation
did not indicate the School District as an additional insured party.
Recommendation
To protect the School District from potential liabilities, all lessees must provide proof of adequate
insurance with the School District as an additional insured party or purchase the insurance coverage
through the District insurance pool.
Lease #1007 is an extension of prior lease from previous calendar year whose policy came to renewal
North Area
51
Management Letter
May 2010. Current active insurance is filed correctly with original lease and the school district named as
additional insured party.
52
North Area
Jupiter Farms Elementary School
Address:
17400 Haynie Lane
Jupiter, FL 33478
Principal:
Fiscal Year 2010:
During Audit:
Marilyn Weisgerber
Bill Thompson
Treasurer:
Fiscal Year 2010:
During Audit:
Carolyn Santos
Carolyn Santos
SACC Director:
Fiscal Year 2010:
During Audit:
Jenny Giambagno
Jenny Giambagno
$ 59,852.51
Checking
Investments
$ 59,852.51
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
99.73
1,372.05
4,548.14
7,363.48
37,001.32
2,365.76
$ 52,750.48
Receipts
$0.00
1,198.73
36,876.09
4,742.14
5,050.19
363,270.14
11,273.16
$ 422,410.45
Disbursements
$0.00
1,262.56
32,475.73
2,931.46
3,308.49
362,665.41
12,664.77
$ 415,308.42
Transfers
In
$0.00
1,548.73
7,471.22
1,350.76
0.00
17,076.29
1,993.11
$ 29,440.11
Transfers
Out
$0.00
1,548.73
8,457.45
1,673.62
0.00
16,900.01
860.30
$ 29,440.11
Ending
Balances
$0.00
35.90
4,786.18
6,035.96
9,105.18
37,782.33
2,106.96
$ 59,852.51
53
Management Letter
SEGREGATION OF DUTIES
Finding
During the audit, we noted that incoming mails were sorted and distributed by someone other than the
bookkeeper. However, mails addressed to the bookkeeper remained unopened when they were given to
her for opening and processing.
Recommendation
Incoming mails addressed to the bookkeeper may contain payments to the school from various sources,
such as school picture commission checks. To ensure proper segregation of duties and safeguard of
school assets, incoming mails should be received and opened by other staff members; and payments
received in the mails should be recorded on a Monies Collected Report (MCR) by the staff who opens the
mail prior to providing to the bookkeeper for deposit.
Concur. Attendance clerk now opens all of the bookkeeper’s mail.
DEPOSIT OF MONIES
Finding
Recommendation
Concur. All teachers/staff have been reminded that they are required to write on the drop-safe log.
Finding
The review of fundraiser records revealed that there was no Sales Item Inventory Report for Yearbook
Sales (Account #7 0100.03).
54
North Area
Management Letter
Recommendation
Although Yearbook Sales is not intended to raise money for the school, Sales Item Inventory Reports
should be maintained for items purchased for resale so that staff can reconcile sales revenues and account
for items purchased, given away, or remained in inventory. Moreover, all significant discrepancies
between the estimated revenue and actual receipt should be investigated and disposed of accordingly.
Concur. Yearbook coordinator will fill out the sales item inventory.
Finding
•
The School District Consultant Agreement (PBSD 1420) for interactive science program
(Disbursement #11983) had a contract amount of $3,870. However, the consultant was paid a total of
$3,990 through 12 disbursements during the year. Moreover, this contract was approved only by the
Principal although consultant contract with amount between $2,501 and $10,000 that should require
signature of Area Superintendent, Chief Academic Office, and Superintendent.
•
The purchasing contracts for Disbursement #11770 ($3,340.27 for agendas) and Disbursement
#12155 ($5,200 for Yearbooks) were signed by the Assistant Principal and the sponsor teacher
instead of the Principal.
Recommendation
•
To protect the best interests of the school, the School District Consultant Agreement (PBSD 1420)
should be properly executed for procurement of professional service. Agreement with contract
amount between $2,501 and $10,000 should be approved by the Area Superintendent, Chief
Academic Office, and Superintendent. Moreover, payments to consultant should not exceed the
maximum dollar amount authorized on the agreement.
•
Contractual agreements should be signed by the Principal in accordance with District Administrative
Directive D-6.03, which states “the Principal of the school is the only person to whom authority has
been granted to make any purchase that in any way obligate the school for payment.”
Concur. All consultant contracts are now required to be completed and sent to the area office for
North Area
55
Management Letter
approval. Principal will sign all agreements.
SACC PROGRAM
Finding
As of June 30, 2010, the SACC Snack Account (#6-9550) and SACC Special Activities Account (#69600) had a year-end balance of $2,904.43 and $1,825.12 respectively.
Recommendation
As required by SACC Operational Manual, charges to the students should approximate the cost of the
activities and no excessive profits should be accrued to these accounts. Moreover, the year-end balance
should not exceed $1,500 in the SACC Snack Account and $750 in the SACC Special Activities Account.
The school should monitor the revenues and expenditures of these accounts, and adjust the fees
accordingly.
Concur. SACC Director will expend all funds collected.
Finding
•
Lease Agreements #1016 and #1010 were not approved by the Principal until two and 11 days after
the lessees had began using the facilities.
•
Leasing charges for Lease #1001 were not collected until eight days after the use of facilities.
Recommendation
•
with all the required signatures prior to the use of facilities.
•
As required by School Board Policy 7.18, “fees are to be paid at least twenty-four (24) hours prior to
use of a facility.”
56
North Area
Management Letter
Treasurer will ensure that all leases are signed and payment is collected prior to event.
North Area
57
Lake Park Elementary School
Address:
410 3rd Street
Lake Park, FL 33403
Principal:
Fiscal Year 2010:
During Audit:
Valerie Reddick-Mason
Valerie Reddick-Mason
Treasurer:
Fiscal Year 2010:
During Audit:
Gloria Justine
Gloria Justine
SACC Director:
Fiscal Year 2010:
During Audit:
Martha Christie-Patrick
Martha Christie-Patrick
$ 22,480.88
Checking
$ 22,480.88
Athletics
Music
Classes
Clubs
Departments
Trusts
General
58
Beginning
Balances
$0.00
9.07
1,654.77
236.87
3,532.61
29,688.41
32.51
$ 35,154.24
Receipts
$0.00
655.50
540.75
4,535.66
2,733.12
117,802.05
2,430.59
$ 128,697.67
Disbursements
$0.00
607.82
829.56
4,446.49
3,780.47
127,927.03
3,779.66
$ 141,371.03
Transfers
In
$0.00
0.00
246.08
2,160.41
159.00
0.00
1,987.71
$ 4,553.20
Transfers
Out
$0.00
0.00
246.08
2,160.41
1,475.51
0.05
671.15
$ 4,553.20
Ending
Balances
$0.00
56.75
1,365.96
326.04
1,168.75
19,563.38
0.00
$ 22,480.88
North Area
Management Letter
Finding
The review of fundraiser documentation found that the Fundraising Application/Recap Forms for five
sample fundraisers were not prepared by the sponsors and approved by the Principal until after the
fundraising activities were completed.
Recommendation
guidelines. Specifically, to ensure that fundraising activities are consistent with the School Board
Mission, fundraisers should be pre-approved by the Principal and documented in the Fundraising
Concur. In accordance with SBP 2.16 sponsors will submit a fundraiser application for approval to the
principal before the fundraiser begins. Principal met with treasurer and sponsors to review policy
guidelines.
Finding
The review of sample disbursements and P-Card transaction records found that the Consultant Agreement
for Disbursement #7744 (for $350) was approved by the SACC director instead of the Principal.
Recommendation
related District guidelines. Specifically, Consultant Agreements should be approved by the Principal.
Concur. Principal reviewed Consultant Agreement guidelines with the SACC Director to ensure District
guidelines are followed. SACC Director understands that all Consultant Agreements will be signed by the
principal.
Finding
The review of facility leasing records found that leasing charges were not always collected timely. The
leasing charges for three of the four sample leases were not collected until after the lessees had begun
North Area
59
Management Letter
using the facilities. In particular, Lease #1007 was for use of facilities during January 11, and 27, 2010;
however, the fees were not collected until February 8, 2010.
Recommendation
related District guidelines. To protect the best interests of the school and in accordance with leasing
guidelines, leasing charges should be collected prior to the use of facilities.
Concur. Principal and treasurer spike with lessees to emphasize the fact that charges must be collected
before allowing use of facilities.
Additional comments: I would like to see a grace period for leases incorporated. Not knowing the
number of students and the number of classrooms, has delayed receiving fees timely.
60
North Area
Lighthouse Elementary School
Address:
4750 Dakota Drive
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Eric Gross
Leslie Bolte
Treasurer:
Fiscal Year 2010:
During Audit:
Dawn Santiago
Dawn Santiago
SACC Director:
Fiscal Year 2010:
During Audit:
Maria Delizia
Maria Delizia
$ 62,726.29
Checking
Investments
$ 62,726.29
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
0.00
0.00
729.50
16,581.73
50,111.25
5,718.98
$ 73,141.46
Receipts
$0.00
0.00
47,799.59
2,791.50
47,915.09
504,046.24
4,690.72
$ 607,243.14
Disbursements
$0.00
0.00
46,467.51
2,250.66
48,597.28
514,207.70
6,135.16
$ 617,658.31
Transfers
In
$0.00
0.00
1,441.82
206.45
10,891.32
1,707.07
4,557.94
$ 18,804.60
Transfers
Out
$0.00
0.00
2,773.90
206.45
10,892.99
1,748.01
3,183.25
$ 18,804.60
Ending
Balances
$0.00
0.00
0.00
1,270.34
15,897.87
39,908.85
5,649.23
$ 62,726.29
61
Management Letter
Finding
bookkeeper. However, mails addressed to the bookkeeper were given to her for opening and processing.
Recommendation
Incoming mails may contain payments from various sources, such as school picture commission checks.
To ensure proper segregation of duties and safeguard of school assets, receiving and opening of incoming
mails should be assigned to other staff members, and payments received in the mails should be recorded
on a Monies Collected Report (MCR) by the mail opener prior to turning in to the bookkeeper for deposit.
Concur. Secretary has been opening all mail since audit.
Finding
The review of fundraising records found that:
•
The Pelican Post Newsletter Ad Sales (Account #5-0325) did not have any fundraiser documentation,
including the Principal’s approved Fundraising Application/Recap Form.
•
The Yearbook Sales (Account #5-0450) did not have the Sales Item Inventory Report.
Recommendation
•
•
should be maintained for items purchased for resale so that staff can reconcile sales revenues and
account for items purchased, given away, or remained in inventory. Moreover, all significant
discrepancies between the estimated revenue and actual receipt should be investigated and disposed
of accordingly.
62
North Area
Management Letter
Concur. Will begin this in 2010-2011 dong SIIR. The past 10 years the procedure practiced was without
SIIR or Fundraiser paperwork. This is the first time we have been made aware of the situation.
Finding
The review of sample disbursements and P- Card purchase records found that:
•
The Purchase Order for Disbursement #5361 (for $1,535.05) was not approved by the Principal until
19 days after the items had been ordered from the vendor.
•
Disbursement #5681 (for $3,000) exceeded the $1,000 Purchase Order threshold, but did not have
the required Purchase Order.
Recommendation
related District guidelines. Specifically, Purchase Order approved by the Principal should be issued for
purchase in excess of $1,000. This should help ensure that funds are and will be available for the
purchase; and that all purchases are approved by the Principal.
Concur. Teacher (sponsor) ordered T-shirts and did not notify treasurer until 10 days later. At that point,
the PO was immediately completed.
Finding
•
The January 2010 rental for Lease #1002 was not collected until 24 days after the lessee had begun
using the facilities.
•
The school used the incorrect rates in allocating the leasing charges resulting in under-allocating and
under-reimbursing the Central Office by $554.54 in utility fee for Lease #1002.
North Area
63
Management Letter
Recommendation
•
•
Leasing revenues should be allocated in accordance with the Approved Rate Schedule, and the
portion of utility fees and sales tax should be transmitted accordingly to the Central Office in
accordance with Internal Funds guidelines.
Concur. Transmitted $554.54 to the District on 2/5/2011 on check #6270.
64
North Area
Limestone Creek Elementary School
Address:
6701 Church Street
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Suzanne Gibbs
Suzanne Gibbs
Treasurer:
Fiscal Year 2010:
During Audit:
Kathy Canellis
Kathy Canellis
SACC Director:
Fiscal Year 2010:
During Audit:
Cindy Williams
Cindy Williams
$ 64,741.73
Checking
Investments
$ 64,741.73
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
371.65
2,321.46
2,170.97
8,440.64
44,747.23
7,850.31
$ 65,902.26
Receipts
$0.00
0.00
57,872.99
772.00
32,692.42
449,997.49
6,658.08
$ 547,992.98
Disbursements
$0.00
370.85
57,912.71
1,005.79
29,800.28
450,902.71
9,161.17
$ 549,153.51
Transfers
In
$0.00
0.00
7,875.01
265.29
9,475.86
12,361.42
7,533.29
$ 37,510.87
Transfers
Out
$0.00
0.00
7,596.87
765.29
8,954.82
16,562.50
3,631.39
$ 37,510.87
Ending
Balances
$0.00
0.80
2,559.88
1,437.18
11,853.82
39,640.93
9,249.12
$ 64,741.73
65
Limestone Creek Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
Recommendation
Concur. All deposit information, including the dollar amount shall be recorded on the Drop-safe Log
before the teachers drop monies into the safe to ensure proper fiscal accountability for all.
Finding
We noted that incoming mails were sorted and distributed by someone other than the bookkeeper, and
mails addressed to the bookkeeper were given to her for opening and processing.
Recommendation
Incoming mails addressed to the bookkeeper may contain payments to the school from various sources,
such as school picture commission checks. To ensure proper segregation of duties and safeguard of
school assets, incoming mails should be received and opened by other staff members; and payments
received in the mails should be recorded on a Monies Collected Report (MCR) by the staff who opens the
mail prior to providing to the bookkeeper for deposit.
Previously all mail addressed to the bookkeeper that appeared to be payments or checks had been given
to the Head Secretary to open and write monies collected forms. We were not aware that all mail should
be received and opened by another staff member. To ensure proper segregation of duties and the
safeguarding of school assets, from the sudit forward all mail has been/will be opened by the Head
Secretary.
66
North Area
Lincoln Elementary School
Address:
1160 Avenue "N"
Principal:
Fiscal Year 2010:
During Audit:
Jo Anne Rogers
Jo Anne Rogers
Treasurer:
Fiscal Year 2010:
During Audit:
Pamela Bryant
Pamela Bryant
$ 8,173.40
Checking
Investments
$ 8,173.40
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
14.52
749.82
0.00
538.30
791.13
1,728.38
$ 3,822.15
Receipts
$0.00
0.00
515.00
0.00
2,547.53
18,067.46
25,014.61
$ 46,144.60
Disbursements
$0.00
14.52
1,093.11
0.00
2,506.00
18,067.75
20,111.97
$ 41,793.35
Transfers
In
$0.00
0.00
0.00
0.00
0.00
0.00
11,791.90
$ 11,791.90
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
0.00
11,791.90
$ 11,791.90
Ending
Balances
$0.00
0.00
171.71
0.00
579.83
790.84
6,631.02
$ 8,173.40
67
Management Letter
DEPOSIT OF MONIES
Finding
•
Some staff did not always record the deposits information in the Drop Safe Log before dropping off
the monies into the safe.
•
Monies collected were not always deposited timely. For example, $735.39 collected through six
sample MCRs were not deposited into the bank until six and 13 working days after the collection.
Recommendation
•
•
depositing the monies could result in potential irregularities.
Concur. A) Lincoln will act in compliance with all procedures; errors are with Treasurer’s verification;
Met with treasurer reviewing routines and procedures pertaining to bank deposits within five days and
verifying monies collected forms. (Conference notes available) B) Procedures are also included in
teachers’ handbooks and were reviewed again, at the December and January Faculty Meetings (meeting
Agendas Available)
Finding
•
Three disbursements (#6454, #6606, and #6655, totaling $195.66) were supported by a photocopy of
the receipts, instead of the originals.
•
Supporting documents for disbursements were not defaced (stamped “PAID”) after payment in order
to prevent duplicate payments.
68
North Area
Management Letter
Recommendation
related District guidelines. Specifically, to avoid potential duplicate payments, all disbursement should be
supported by the original receipts or invoices, and they should be defaced (stamped “PAID”) after
payment.
Concur. We are aware of one (1) disbursement receipt serving dual purpose, photo made; informed staff
to only use separated receipts. School treasurer states she was unaware of procedures to stamp “paid”
and is complying at this time; Met with treasurer regarding all procedures and routines for disbursement
documentation and record keeping (agendas available); Receipts are stamped “paid.”
Finding
The school entered into six Lease Agreements with one lessee during the year. The review of these leases
found that:
•
Leasing charges were not always collected prior to the use of facilities. For example, Lease #1007
was for use of facilities during April 8, and May 13, 2010; however, the leasing charges were not
collected until May 28, 2010.
•
The leasing charges for Leases #1006 and #1007 were mistakenly computed, resulting in a net
undercharge of $165.31 in rentals.
•
Leasing charges, including sales tax, were allocated and recorded in the Rental Income (6-3800) and
Utilities (#6-5500) Accounts. As a result, $577.86 in sales tax was not transmitted to the Central
Office.
Recommendation
•
•
Leasing charges should be computed and collected in accordance with the approved Rate Schedule.
•
Sales tax collected from Commercial Leases should be recorded in the Florida Sales Tax Payable
Account (#6-1800), and transmitted to the Central Office accordingly.
North Area
69
Management Letter
Concur. Lease agreement was initiated in advance. Time factor was result of amendments made to
agreement in our efforts for accuracy. Treasurer worked with accounting who assisted with
recommended changes made for the agreement. The taxes in question were paid, June 1, 2010. In error,
taxes were placed in Rental, but not submitted 6/1/10. School treasurer attended training.
70
North Area
Marsh Pointe Elementary School
Address:
12649 Ibiza Drive
Principal:
Fiscal Year 2010:
During Audit:
Maureen Werner
Maureen Werner
Treasurer:
Fiscal Year 2010:
During Audit:
Heidi Riddle
Heidi Riddle
SACC Director:
Fiscal Year 2010:
During Audit:
Irene Little
Irene Little
$ 59,780.55
Checking
Investments
$ 59,780.55
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
628.93
8.00
209.42
5,684.03
26,998.71
1,319.85
$ 34,848.94
Receipts
$0.00
5,448.85
28,616.15
10,268.65
34,988.95
365,694.16
2,365.57
$ 447,382.33
Disbursements
$0.00
5,536.03
30,946.70
5,202.74
33,947.65
343,528.66
3,288.94
$ 422,450.72
Transfers
In
$0.00
3,879.00
9,285.55
2,203.90
10,596.96
38,180.79
1,688.98
$ 65,835.18
Transfers
Out
$0.00
3,879.00
6,963.00
5,840.45
9,744.02
38,599.05
809.66
$ 65,835.18
Ending
Balances
$0.00
541.75
0.00
1,638.78
7,578.27
48,745.95
1,275.80
$ 59,780.55
71
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found
that some staff members did not always record the deposit information on the Drop-safe Log
when dropping off the monies into the safe.
Recommendation
To ensure proper fiscal accountability, safeguard of monies collected by sponsors, and protect
the best interests of sponsors, deposit information including the dollar amount of the collection
should be recorded on the Drop-safe Log.
Concur. All teachers and staff members have been trained in the appropriate use of MCRs and
the Drop-safe Log.
Finding
The review of fundraiser records found that:
•
The Dominos Pizza Card Sales (Account #6-3300.03) did not have the required fundraiser
documents, such as the Principal’s approved Fundraising Application/Recap Form, and Sales
Item Inventory Report.
•
The PE T-Shirt Sales (Account #5-1900.01) did not have the required Sales Item Inventory
Report.
•
The Daddy & Daughter Dance Fundraiser (Account #6-3300.07) did not have the required
Ticket Sellers Report.
Due to the lack of documentation and inventory counts, we were unable to ascertain if all sales
revenues were properly accounted for.
Recommendation
Fundraisers should be administered in accordance with School Board Policy 2.16 and related
72
North Area
Management Letter
•
To ensure that fundraising activities are consistent with the School Board Mission,
•
Sales Item Inventory Report should be properly completed in order to reconcile sales
revenues and account for items purchased, given away, or remained in inventory. Ticket
Sellers Report should be prepared for reconciling revenues with the number of tickets sold.
•
All significant discrepancies between estimated revenue and actual receipt should be
Concur. All staff members and PTO Executive Board members have been trained to properly
document fundraising events.
Finding
•
Disbursement #1786 (for $1,200) exceeded the $1,000 Purchase Order threshold, but did
not have the required Purchase Order.
•
Supporting documentation, including receipts and invoices, were not defaced after payments
Recommendation
Disbursement procedures should be administered in accordance with Internal Accounts Manual
and related District guidelines. Specifically,
•
Purchase Order approved by the Principal should be issued for purchase in excess of $1,000.
The school should ensure that funds are or will be available for the purchase.
•
To avoid potential duplicate payments, supporting documentation should be defaced
(stamped “PAID”) after payment.
North Area
73
Management Letter
Concur. The SACC Director and Treasurer have been trained in the proper P.O. procedures and
guidelines for future special activities. As a result of the auditor’s visit, the Treasurer is now
aware of the proper placement of the “paid” stamp on the receipts.
74
North Area
North Palm Beach Elementary School
Address:
401 Anchorage Drive
North Palm Beach, FL 33408
Principal:
Fiscal Year 2010:
During Audit:
Maria Bishop
Teresa Stoupas
Treasurer:
Fiscal Year 2010:
During Audit:
Sheryl Bartis
Sheryl Bartis
SACC Director:
Fiscal Year 2010:
During Audit:
Josephine Pento
Josephine Pento
$ 14,116.41
Checking
Investments
$ 14,116.41
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
216.25
0.00
0.00
431.19
6,317.21
2,443.72
$ 9,408.37
Receipts
$0.00
1,391.50
1,941.00
0.00
851.00
177,038.28
6,730.18
$ 187,951.96
Disbursements
$0.00
1,346.62
1,676.33
0.00
107.27
171,387.90
8,725.80
$ 183,243.92
Transfers
In
$0.00
0.00
228.63
0.00
0.00
5,321.85
1,453.16
$ 7,003.64
Transfers
Out
$0.00
72.00
493.30
0.00
0.00
5,566.18
872.16
$ 7,003.64
Ending
Balances
$0.00
189.13
0.00
0.00
1,174.92
11,723.26
1,029.10
$ 14,116.41
75
North Palm Beach Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
•
Some sponsors did not record the deposit information on the Drop-safe Log before dropping off the
•
Some collections were not deposited timely. For example, $104 (MCRs #119-581 and #119-582)
collected on April 28, 2010, was not retained by the sponsor for 12 working days before turning in to
the bookkeeper for deposit.
Recommendation
•
•
the drop-safe, and be deposited into the bank within five business days after collection. Delay in
turning in the monies for deposit could result in potential irregularities.
Concur. Will adjust practices as required.
76
North Area
Northboro Elementary School
Address:
400 40th Street
Principal:
Fiscal Year 2010:
During Audit:
Moneek Scott-McTier
Moneek Scott-McTier
Treasurer:
Fiscal Year 2010:
During Audit:
Marie Desantis
Marie Desantis
SACC Director:
Fiscal Year 2010:
During Audit:
Kisha Jarrett
Kisha Jarrett
$ 23,481.70
Checking
Investments
$ 23,481.70
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
136.58
5,786.81
0.00
644.57
16,338.89
2,155.87
$ 25,062.72
Receipts
$0.00
870.00
62,512.11
0.00
5,712.86
323,041.12
16,848.53
$ 408,984.62
Disbursements
$0.00
685.18
63,479.48
0.00
6,112.11
322,031.32
18,257.55
$ 410,565.64
Transfers
In
$0.00
0.00
5,453.32
0.00
1,602.56
29,898.80
7,158.43
$ 44,113.11
Transfers
Out
$0.00
0.00
6,220.94
0.00
1,493.76
28,461.54
7,936.87
$ 44,113.11
Ending
Balances
$0.00
321.40
4,051.82
0.00
354.12
18,785.95
( 31.59)
$ 23,481.70
77
Northboro Elementary School
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that the school purchased a live iguana
for a SACC science project without a written permission from the Principal.
Recommendation
Specifically, as required by School Board Policy 7.24, “employees, students, and visitors may not bring
reptiles or amphibians to district facilities/property unless they have received written permission from the
principal/department head, because reptiles and amphibians are source for ticks, salmonella, and other
disease vectors.”
Concur. I concur with the finding of the iguana purchase.
Finding
The review of facility leasing records found that Lease Agreement #1003 was for use of facilities during
January 15, through April 15, 2010; however, the agreement was not executed and signed by the lessee,
witness, and the Principal until February 11, 2010. Moreover, the leasing charges were not collected until
February 22, 2010.
Recommendation
•
To protect the best interests of the school, Lease Agreement should be properly executed before the
use of facilities.
•
In accordance with leasing guidelines, leasing charges should be collected prior to the use of
facilities.
Concur.
78
North Area
Northmore Elementary School
Address:
4111 North Terrace Drive
Principal:
Fiscal Year 2010:
During Audit:
Nancy Robinson
Nancy Robinson
Treasurer:
Fiscal Year 2010:
During Audit:
Belinda Colebrook
Belinda Colebrook
SACC Director:
Fiscal Year 2010:
During Audit:
Leslie Gillins
Leslie Gillins
$ 27,710.89
Checking
Investments
$ 27,710.89
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
45.23
1,818.34
94.82
1,493.72
14,540.01
5,746.13
$ 23,738.25
Receipts
$0.00
0.00
7,837.50
0.00
2,246.90
171,359.26
19,086.38
$ 200,530.04
Disbursements
$0.00
0.00
8,538.70
0.00
3,114.07
165,778.47
19,126.16
$ 196,557.40
Transfers
In
$0.00
0.00
1,502.99
0.00
497.29
4,198.41
8,110.47
$ 14,309.16
Transfers
Out
$0.00
0.00
1,617.49
0.00
487.29
4,038.79
8,165.59
$ 14,309.16
Ending
Balances
$0.00
45.23
1,002.64
94.82
636.55
20,280.42
5,651.23
$ 27,710.89
79
Management Letter
Finding
•
Three Lease Agreements (#1007, #1008, and #1009) were not executed until after the lessees had
begun using the facilities. Delays ranged from one to seven days. Moreover, Lease Agreement #1008
did not have the date of the Principal’s signature.
•
A total of $2,907.45 in leasing charges was collected from two lessees for use of facilities during
December 2009, April 2010, and June 2010, without Lease Agreements. Moreover, the review of
leasing records found that Leases were numbered between #1001 and #1013; however, Lease
Agreements #1006, #1011, and #1012 were missing.
•
The school collected a total of $7,933 in leasing charges, which included rentals, insurance premium,
labor charges, and sales tax. However, the leasing charges were allocated and recorded in the Rentals
(#6-3800) and Utilities (#6-5500) Accounts. As a result, the school under-transmitted to the Central
Office a net total of $360.89: (a) over-reimbursed $199.61 in utility fees, (b) under-transmitted
$438.50 in sales tax, and (c) under-transmitted $122 in insurance premium.
•
Leasing charges for four leases (#1007, #1008, #1009, and #1013) were not collected until three to 31
days after the lessees had begun using the facilities.
•
Sales tax was not collected from Commercial Lease #1010.
Recommendation
•
with all the required signatures and dates prior to the use of facilities.
•
All school records, including leasing documentation, should be retained for a time-period consistent
with the District’s Record Retention Schedule.
•
•
prior to the use of facility. Sales tax should be collected from Commercial Leases.
•
Leasing revenues should be allocated in accordance with the Approved Rate Schedule. These
revenues should be recorded in the respectively leasing accounts, including Rental Income (#6-3800),
Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500), Extra Services-Other (#6-
80
North Area
Management Letter
1600), Rental Facilities Event Insurance (#6-1850), and Florida Sales Tax Payable (#6-1800).
•
The portion of utility fees, event insurance, and sales tax should be transmitted to the Central Office
in accordance with Internal Funds guidelines.
Concur. Additional training from the Real Estate Department was provided on December 6, 2010, for the
school leasing contact (confidential secretary) and treasurer.
Finding
•
Two Check Requisitions (#8209 for $1,739.61, and #8021 for $11.72) were not signed by the
sponsors for confirmation of receipt of goods or services.
•
Disbursement #8187 (for $585) was for payment of charter bus for an out-of-county field trip to The
Wanna Do City in Broward County. However, the Field Trip/Activity Planning Report and Approval
Request was not approved by the Area Superintendent.
•
A $632 P-Card purchase was admission fees for the 3rd Grade Strike Zone Bowling Alley trip on May
17, 2010. However, the Field Trip/Activity Planning Report and Approval Request was not approved
by the Principal until May 24, 2010, seven days after the field trip had taken place.
Recommendation
•
Check Requisitions should be signed by the sponsors for confirmation of receipt of goods and
services.
•
Field trips should be administered in accordance with School Board Policy 2.40. Specifically, (1)
field trips should be pre-approved by the Principal with adequate documentation, (2) in-county field
trips should be approved by the Principal, and (3) out-of-county field trips should be approved by the
Principal and Area Superintendent.
Concur. Field trip contact (treasurer) was made aware of policy. Principal will request all paperwork
prior to the trip to ensure Area signatures are in place. This will be conducted at bi-weekly meetings.
Treasurer will monitor signatures closer.
North Area
81
Management Letter
Finding
The review of documentation for eight sample fundraisers found that fundraisers were not always preapproved by the Principal. Specifically,
•
The Cookie Dough Sales (Account #7-0100.05) began on September 3, 2009; however, the
Fundraiser Application/Recap Form was not prepared by the sponsor until October 22, 2009, and was
not approved by the Principal until June 9, 2010.
•
The Book Fair Fundraiser (Account #5-1700.02) began on April 19, 2010; however, the Fundraiser
Application/Recap Form was not prepared by the sponsor until May 26, 2010, and was not approved
by the Principal until June 9, 2010.
•
Although the Fundraising Application/Recap Forms for another six sample fundraisers were signed
by the Principal, the Principal’s signatures were not dated and we were unable to determine whether
these fundraisers were approved by the Principal before the events. The six sample fundraisers were:
(1) School Shirts (Account #7-0100.02), (2) Freeze Pop Sales (Account #7-0100.01), (3) Popcorn
Sales (Account #7-0100.04), (4) Mother’s Day Cakes (Account #7-0100.08), (5) Pie in the Face
(Account #6-4875.00), and (6) Patrol Candy Sales (Account #6-4000.01).
Recommendation
Concur. Treasurer provided additional training at faculty meetings. Administration meets with treasurer
twice a month to review documentation. Several forms were not dated. However, attachements illustrate
approval from the principal. Closer attention to dates will be observed.
82
North Area
Palm Beach Gardens Elementary School
Address:
10060 Riverside Drive
Principal:
Fiscal Year 2010:
During Audit:
Marie Caracuzzo
Marie Caracuzzo
Treasurer:
Fiscal Year 2010:
During Audit:
Linda Weaver
Linda Weaver
SACC Director:
Fiscal Year 2010:
During Audit:
Julie Dutton
Julie Dutton
$ 34,260.72
Checking
Investments
$ 34,260.72
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
532.74
0.00
4,190.81
3,705.04
15,578.31
4,162.75
$ 28,169.65
Receipts
$0.00
255.00
28,371.89
15,856.38
13,613.92
322,934.62
2,973.32
$ 384,005.13
Disbursements
$0.00
0.00
27,088.54
11,419.00
12,047.23
321,345.08
6,014.21
$ 377,914.06
Transfers
In
$0.00
0.00
2,219.85
5,248.55
1,500.46
14,614.94
4,370.63
$ 27,954.43
Transfers
Out
$0.00
0.00
3,503.20
10,438.99
2,513.35
10,508.94
989.95
$ 27,954.43
Ending
Balances
$0.00
787.74
0.00
3,437.75
4,258.84
21,273.85
4,502.54
$ 34,260.72
83
Management Letter
SACC RECORDS
Finding
The review of the SACC records found that:
•
The second page of the Registration Forms for 19 students were missing. This page contains the
student’s medical information and parent signatures.
•
Three students who were in the KidsCare Database but did not have the required Registration Forms.
•
Information for three students was not maintained in the KidsCare Database. Two of the students
were in the program for two months (September and October 2009); and the other one registered and
paid the registration fee but did not attend the program.
•
The school did not collect the additional fees from students for the five PDD days during the year,
resulting in a total loss of $4,250 in fee revenues.
•
The school approved school-based fee waivers for two students (from the same family). However,
the review of fee waiver records found that (1) proof of application for Family Central’s subsidy was
not obtained for these students; (2) the waivers were for August 14, 2009, through June 3, 2010, but
the Fee Waiver Application Forms were not approved by the Principal until December 11, 2009; and
(3) there was no documentation indicating that fee waivers were reviewed periodically in accordance
with SACC Operational Manual.
Recommendation
SACC and Summer Camp programs should be administered in accordance with District’s guidelines and
SACC Operational Manual. Specifically,
•
Registration Forms should be completed with the needed information and signed by the
parents/guardians for all students. Student information should be maintained in KidsCare Database.
•
SACC is a self-support program funded by fees. To ensure fiscal accountability, SACC fees,
including the additional fees for PDD days should be collected in accordance with SACC Operational
Manual.
•
As required by District guidelines, fee waiver for SACC program should be based on parent’s
financial ability, and the waiver should be approved by the Principal. The school should ensure that
the SACC students’ families, who have financial hardships, apply for financial assistance from
Family Central. SACC fee waivers should be adequately documented and periodically reviewed in
accordance with SACC Operational Manual.
Concur. The SACC director will check registrations and KidsCare Database on a consistent basis to
84
North Area
Management Letter
ensure up to date accurate records. The SACC Director has established a fee schedule for the PDDs. She
will gather the appropriate documentation for the school-based fee waivers and document periodic
reviews in January and June.
DEPOSIT OF MONIES
Finding
The review of sample disbursements and P-Card purchase records found that the Yearbook printing
contract (Disbursements #3970, #4071, and #4208, totaling $4,400.51) was not signed and approved by
the Principal; instead, it was signed by the activity sponsor.
Recommendation
related District guidelines. Specifically, contractual agreements should be signed by the Principal in
accordance with District Administrative Directive D-6.03, which states “the Principal of the school is the
only person to whom authority has been granted to make any purchase that in any way obligate the
school for payment.”
Concur. The bookkeeper will notify the yearbook sponsor and principal to sign the yearly contract.
North Area
85
Pleasant City Elementary School
Address:
2222 Spruce Avenue
Principal:
Fiscal Year 2010:
During Audit:
Jaqueline Perkins
Jaqueline Perkins
Treasurer:
Fiscal Year 2010:
During Audit:
Carie Richardson
Sylvia Buckhalter
$ 13,707.56
Checking
Investments
$ 13,707.56
Athletics
Music
Classes
Clubs
Departments
Trusts
General
86
Beginning
Balances
$0.00
306.71
364.05
0.00
108.96
20,184.91
297.50
$ 21,262.13
Receipts
$0.00
0.00
0.00
0.00
0.00
11,662.69
1,623.49
$ 13,286.18
Disbursements
$0.00
0.00
0.00
0.00
0.00
18,627.86
2,212.89
$ 20,840.75
Transfers
In
$0.00
0.00
0.27
0.00
0.00
7,602.90
1,354.44
$ 8,957.61
Transfers
Out
$0.00
0.00
176.86
0.00
108.96
8,129.04
542.75
$ 8,957.61
Ending
Balances
$0.00
306.71
187.46
0.00
0.00
12,693.60
519.79
$ 13,707.56
North Area
Pleasant City Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the information for three sample collections (MCRs #10-0009, #100022, and #10-0045, totaling $427.50) were not recorded on the log.
Recommendation
Concur. Met with School Treasurer to review procedures and notify sponsors to adhere to policy.
Conference with all sponsors in advance of approving any fundraising activities.
North Area
87
Roosevelt Elementary School
Address:
1220 15th Street
Principal:
Fiscal Year 2010:
During Audit:
Glenda Garrett
Glenda Garrett
Treasurer:
Fiscal Year 2010:
During Audit:
Mary Hubbard
Margarita Rodriquez
SACC Director:
Fiscal Year 2010:
During Audit:
Dionysius Alexander
Taneshia Johnson
$ 18,256.14
Checking
Investments
$ 18,256.14
Athletics
Music
Classes
Clubs
Departments
Trusts
General
88
Beginning
Balances
$0.00
65.42
2,588.66
545.82
305.63
25,806.31
727.63
$ 30,039.47
Receipts
$0.00
147.50
637.00
0.00
1,460.77
104,341.62
2,179.93
$ 108,766.82
Disbursements
$0.00
212.90
2,030.05
0.00
1,640.72
113,149.79
3,516.69
$ 120,550.15
Transfers
In
$0.00
0.00
0.00
0.00
0.00
10,292.80
2,062.07
$ 12,354.87
Transfers
Out
$0.00
0.02
858.92
545.82
63.68
10,091.43
795.00
$ 12,354.87
Ending
Balances
$0.00
0.00
336.69
0.00
62.00
17,199.51
657.94
$ 18,256.14
North Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Some account sponsors did not retain the yellow copies of the MCRs when turning in the monies and
MCRs to the bookkeeper for deposit. Instead, the yellow copies were also provided to the
bookkeeper.
•
Some sponsors did not always record the deposit information on the Drop-safe Log before dropping
off the monies into the safe. For example, the deposit information for six sample collections (#83-5,
#83-9, #93-3, #104-1, #116-3, and #124-5, totaling $1,823.34) were not recorded on the log.
•
The bookkeeper was performing incompatible duties. Specifically, she was receiving and opening
incoming mails, which might contain payments from various sources, such as school picture
commission checks.
Recommendation
•
To ensure proper fiscal accountability and protect the best interests of staff, activity account sponsors
should retain the yellow copy of the related MCR before turning in the monies to the bookkeeper for
deposit. Keeping a copy of the MCR will assist the sponsors in (1) ensuring that the dollar amount
printed on the Official Receipt provided by the bookkeeper agrees with the monies collected and
submitted for deposit, (2) tracking the account balance periodically, and (3) providing documentation
for revenue collections should bookkeeping errors occur.
•
•
To ensure proper segregation of duties and safeguard of school assets, employees should not perform
incompatible duties. Receiving and opening incoming mails and collecting monies from lessees
should be assigned to other staff members.
Concur.
North Area
89
Management Letter
Finding
The review of sample disbursements and P-Card transaction records found that:
•
Disbursements #7837 and #7856 (totaling $1,115) were for payments of entertainment services
during the Spring Carnival and end-of-year activity. However, these procurements did not have the
required School District Consultant Agreements (PBSD 1420).
•
Three P-Card purchases (totaling $978.02) occurred during September 2009, did not any supporting
documentation.
Recommendation
itemized invoices and receipts. Without adequate supporting documentation, the legitimacy of these
disbursements becomes questionable.
Concur. P-card receipts will be given to bookkeeper in a timely fashion. PTO sponsored school carnival.
Finding
The review of fundraising activities found that:
•
The Safety Patrol Store (Account #6-4000.01) did not have the required Fundraising
•
The Science Board Sales (Account #6-3300.00) and the Safety Patrol Store (Account #6-4000.01) did
not have the required Sales Item Inventory Reports.
•
The financial activities for the PTO Science Board Sales were recorded in the PTO’s primary
account; and the financial activities for the Spring Carnival Sales were recorded in the PTO’s
Account (#6-3300.00) and General Activities Account (7-0100).
Recommendation
•
90
North Area
Management Letter
•
Sales Item Inventory Report should be properly completed with the needed information in order to
reconcile sales revenues and account for items purchased, given away, or remained in inventory.
•
To assist the school in evaluating the performance of individual fundraiser, a separate decimalized
account should be established for each fundraiser. Each fundraiser account should contain only
financial information that is related to the fundraiser.
Concur. All club sponsors including PTO President/Vice-President received fundraiser training in the
Fall of 2010.
Finding
•
Lease Agreements #1103 and #1108 did not indicate the times for the use of facilities, although the
total number of hours for the use of facilities was included for computing the rentals.
•
Leasing charges for Leases #1097, #1103 and #1108 were not collected until 11 to 26 days after the
lessees had begun using the facilities.
•
The school incorrectly used the non-profit rate for allocating utility fees for two Commercial Leases
#1082 and #1089. As a result, the school over-transmitted a total of $115.6 in utility fees to the
Central Office.
Recommendation
•
and completed with all the required information, including the dates and times for use of facilities.
•
•
The portion of utility fees should be allocated and transmitted to the Central Office in accordance
with the approved Rate Schedule.
North Area
91
Management Letter
Concur. Our school leasing coordinator attended all recent training provided by the District.
Additional comments: A new school bookkeeper has been hired and is being trained to adhere to all
District policies and procedures.
92
North Area
Seminole Trails Elementary School
Address:
4075 Willows Pond Road
Principal:
Fiscal Year 2010:
During Audit:
Judith Garrard
Judith Garrard
Treasurer:
Fiscal Year 2010:
During Audit:
Virginia Stamper
Virginia Stamper
SACC Director:
Fiscal Year 2010:
During Audit:
Alice Barnes
Alice Barnes
$ 39,055.91
Checking
Investments
$ 39,055.91
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
0.00
3,166.90
0.00
6,489.16
27,394.53
5,332.88
$ 42,383.47
Receipts
$0.00
0.00
3,963.90
0.00
11,981.83
399,923.78
491.62
$ 416,361.13
Disbursements
$0.00
0.00
4,190.66
0.00
9,821.11
403,998.23
1,678.69
$ 419,688.69
Transfers
In
$0.00
0.00
126.47
0.00
3,310.04
20,837.52
467.80
$ 24,741.83
Transfers
Out
$0.00
0.00
212.57
0.00
3,310.04
21,120.44
98.78
$ 24,741.83
Ending
Balances
$0.00
0.00
2,854.04
0.00
8,649.88
23,037.16
4,514.83
$ 39,055.91
93
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCR) and money collection process at the school found
that some sponsors did not always record the deposit information on the Drop-safe Log before dropping
off the monies into the safe. For example, the deposit information for three sample collections (totaling
$262) was not recorded on the log.
Recommendation
Concur. Procedures have been reviewed with staff and sponsors.
Finding
The review of sample disbursements and purchasing card records found that:
•
The School District Consultant Agreement for Disbursement #7183 (for $450) did not have the dates
for the Principal’s and consultant’s signatures.
•
The School District Consultant Agreement for Disbursement #7733 (for $200) did not have the
Principal’s signature.
Recommendation
To protect the best interests of the school and ensure the School District Consultant Agreements are
legally enforceable, the agreements should be properly executed with all the required signatures with
dates.
Concur. Greater care will be taken to check for all required signatures and dates on all consultant
agreements, using a check-and-balance system, before filing.
94
North Area
Management Letter
SACC RECORDS
Finding
The review of SACC records revealed that one student was not signed out by the parent/guardian for five
days during May 2010, although the Attendance Sheet indicated that this student attended the program on
these days.
Recommendation
SACC Operational Manual. Specifically, to protect the safety and welfare of students, students should
be released only to authorized persons, and signature of the parent or authorized person must be obtained
before the student is released.
Concur. The Afterschool Program (formerly SACC) director will continue to review policies and
procedures with the assistant director and staff responsible for releasing students and to monitor their
compliance.
North Area
95
Timber Trace Elementary School
Address:
5200 117th Court North
Principal:
Fiscal Year 2010:
During Audit:
Kathy Pasquariello
Kathy Pasquariello
Treasurer:
Fiscal Year 2010:
During Audit:
Marjorie Swisher
Marjorie Swisher
SACC Director:
Fiscal Year 2010:
During Audit:
Rhonda Heide
Rhonda Heide
$ 76,149.61
Checking
Investments
$ 76,149.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
96
Beginning
Balances
$0.00
807.95
0.00
8,320.92
10,736.32
55,691.57
20,643.51
$ 96,200.27
Receipts
$0.00
1,061.63
27,613.17
20,790.87
29,515.01
700,784.76
4,098.10
$ 783,863.54
Disbursements
$0.00
1,078.03
27,157.24
19,891.54
28,177.45
711,767.97
15,841.97
$ 803,914.20
Transfers
In
$0.00
0.00
3,252.30
8,956.30
7,562.20
41,828.53
3,896.31
$ 65,495.64
Transfers
Out
$0.00
0.00
3,708.23
11,098.60
8,535.03
41,434.46
719.32
$ 65,495.64
Ending
Balances
$0.00
791.55
0.00
7,077.95
11,101.05
45,102.43
12,076.63
$ 76,149.61
North Area
Timber Trace Elementary School
Management Letter
North Area
97
U.B. Kinsey/Palmview Elementary School
Address:
800 11th Street
Principal:
Fiscal Year 2010:
During Audit:
Adrienne Howard
Adrienne Howard
Treasurer:
Fiscal Year 2010:
During Audit:
Gloria Leary-Holmes
Gloria Leary-Holmes
SACC Director:
Fiscal Year 2010:
During Audit:
Cynthia Stubbs
Cynthia Stubbs
$ 26,690.82
Checking
Investments
$ 26,690.82
Athletics
Music
Classes
Clubs
Departments
Trusts
General
98
Beginning
Balances
$0.00
3,699.05
54.45
7,753.07
1,301.64
10,791.54
5,301.07
$ 28,900.82
Receipts
$0.00
32,649.68
5,188.48
4,973.77
2,868.85
196,960.93
10,191.31
$ 252,833.02
Disbursements
$0.00
24,714.67
4,173.19
7,985.00
3,448.81
200,834.51
13,886.84
$ 255,043.02
Transfers
In
$0.00
5,799.31
2,448.72
3,342.30
1,201.83
10,296.89
4,698.80
$ 27,787.85
Transfers
Out
$0.00
8,183.81
1,766.05
3,342.30
1,188.83
10,296.89
3,009.97
$ 27,787.85
Ending
Balances
$0.00
9,249.56
1,752.41
4,741.84
734.68
6,917.96
3,294.37
$ 26,690.82
North Area
Management Letter
Finding
•
Based on the school’s purchasing records and Sales Item Inventory Report, the Patrol Candy Sale (#64000.01) had a total estimated revenue of $7,440; however, only $6,614 was deposited into the
Internal Funds. Consequently, $826 in estimated revenue was unaccounted for.
•
The Sales Item Inventory Report for the School Shirts Sales (Account #6-3100.05) was not completed
with all the required information: beginning inventory, purchases, items sold, items given
away/missing, item cost, ending inventory value, sales price, and sales revenue were missing.
Recommendation
•
Sales Item Inventory Report should be properly completed with the needed information so that staff
can reconcile sales revenues and account for items purchased, given away, or remained in inventory.
•
All significant discrepancies between the estimated revenue and actual receipt should be investigated
and disposed of accordingly.
Concur. The Sales Item Inventory for school shirts has been updated with all required information. For
future fundraisers we will meet with staff to ensure that all items are accounted for.
Finding
•
Two disbursements (#3273 for $1,000 and #3536 for $200) were for payments to consultants but did
not have the required School District Consultant Agreements (PBSD 1420).
•
The School District Consultant Agreements (PBSD 1420) for Disbursement #3275 (for $100) was
neither signed nor approved by the Principal.
•
Three P-Card purchases, totaling $265.52, did not have any supporting documentation.
North Area
99
Management Letter
Recommendation
Specifically,
•
should be properly executed with all the required signatures for procurement of professional service.
•
Concur. $140 receipt was found bring total to $125.62. Copy of disbursement 3273 was given to auditor
at exit interview.
Finding
The review of facility leasing records found that Lease Agreement #1001 did not indicate the times for the
use of facility, although the dates for the use of facilities were indicated on the Agreement. Moreover, the
entire amount of the rental was recorded in the Rental Income Account (#6-3800) without allocating the
proper portion to the Facilities Rental Utilities Account (#6-5500) and without transmitting the utility fees
to the Central Office.
Recommendation
•
•
Rentals should be allocated and recorded in the Rental Income (#6-3800) and Facilities Rental
Utilities (#6-5500) Accounts in accordance with the Approved Rate Schedule; and the portion of
utility fees should be transmitted to the Central Office accordingly.
Concur. Allocations will be divided and transmitted accordingly.
100
North Area
Washington Elementary School
Address:
1709 West 30th Street
Principal:
Fiscal Year 2010:
During Audit:
Olivia Butler
Olivia Butler
Treasurer:
Fiscal Year 2010:
During Audit:
Lorraine McLendon
Lorraine McLendon
SACC Director:
Fiscal Year 2010:
During Audit:
Demetria White
Demetria White
$ 18,032.27
Checking
Investments
$ 18,032.27
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
574.38
679.26
277.78
815.68
20,230.19
226.99
$ 22,804.28
Receipts
$0.00
668.85
1,479.75
4,207.81
2,182.89
186,372.46
6,911.53
$ 201,823.29
Disbursements
$0.00
285.54
966.69
3,963.61
2,500.35
191,756.58
7,122.53
$ 206,595.30
Transfers
In
$0.00
668.85
865.00
3,012.96
493.00
2,958.24
1,736.62
$ 9,734.67
Transfers
Out
$0.00
1,168.85
865.00
2,106.29
392.00
4,683.27
519.26
$ 9,734.67
Ending
Balances
$0.00
457.69
1,192.32
1,428.65
599.22
13,121.04
1,233.35
$ 18,032.27
101
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the deposit information for three sample MCRs (#87-9, #87-10, and
#116-9) were not recorded on the log.
Recommendation
Concur. The sponsors have been given in writing more than once the policy on the drop safe. If they have
not recorded it on the log, we are giving the money back to the sponsor.
Finding
The review of sample disbursements and P-Card records found that three disbursements (#10234, #10239,
and #10245) were for payments of admission fees during three field trips. However, the required
Principal’s approved Field Trip/Activity Planning Report and Approval Requests were not maintained for
these three field trips.
Recommendation
Field trips should be administered in accordance with School Board Policy 2.40. Specifically, (1) field
trips should be pre-approved by the Principal with adequate documentation, (2) in-county field trips
should be approved by the Principal, and (3) out-of-county field trips should be approved by the Principal
and Area Superintendent.
Concur. Field trip requests were handled by Assistant Principal who retired at the beginning of Juen
2010. All three of these trips were for summer camp. Camp Director was new and not aware of this
procedure. Camp director will fill out forms in May of 2011 for summer camp.
102
North Area
Management Letter
Finding
The review of facility leasing records found that the school had one executed Lease Agreement during the
year. This lease was for the use of facility beginning October 14, 2009, by a commercial lessee.
However,
•
The Lease Agreement was not signed by the lessee and a witness until October 19, 2009.
•
Leasing charges were not collected until October 19, 2009.
•
Sales tax was not collected from the lessee.
Recommendation
•
To protect the best interests of the school and ensure Lease Agreements are legally enforceable, the
agreements should be properly executed with all the required signatures prior to the use of facilities.
•
•
Sales tax should be collected from Commercial Leases, recorded in the Florida Sales Tax Payable
Concur. The Lease Agreements were handled by the Assistant Principal who has retired. She said she
was told by the District office that sales tax did not have to be collected and that the dates were okay
since the lessee did not show up on October 14, 2009 to sign the lease. Our new assistant principal will
abide by the stated policy.
SACC RECORDS
Finding
The review of sample SACC student records found that:
•
One Registration Form was not signed by the parent/guardian.
•
As of June 30, 2010, the school’s SACC program had a total of $3,774.99 in SACC fees receivable
from 73 students. Of these 73 student accounts, some of the fees for 51 students, totaling $2,751.68
North Area
103
Management Letter
(or 78%), were overdue for more than 180 days.
Recommendation
•
Registration Forms should be completed with the needed information and signed by the
parents/guardians for all students.
•
SACC is a self-support program funded by fees. To ensure fiscal accountability, SACC fees should be
collected in accordance with SACC Operational Manual.
Concur. Reviewed current forms to ensure signatures. Will clean out KidsCare system for outstanding
accounts. Operational Manual states first three days; however, as stated during directors’ meeting
arrangements must be made for parents to continue in the program.
104
North Area
West Riviera Elementary School
Address:
1057 West 6th Street
Principal:
Fiscal Year 2010:
During Audit:
Gayle Harper
Gayle Harper
Treasurer:
Fiscal Year 2010:
During Audit:
Anita Porter
Anita Porter
SACC Director:
Fiscal Year 2010:
During Audit:
Natalie Jakes
Natalie Jakes
$ 35,535.74
Checking
Investments
$ 35,535.74
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
0.00
627.02
153.04
1,099.16
108,127.51
106.83
$ 110,113.56
Receipts
$0.00
0.00
2,148.45
787.85
0.00
248,133.47
524.42
$ 251,594.19
Disbursements
$0.00
0.00
2,007.03
482.64
497.41
322,617.68
567.25
$ 326,172.01
Transfers
In
$0.00
0.00
0.00
20.53
0.00
25,446.44
78.54
$ 25,545.51
Transfers
Out
$0.00
0.00
260.00
79.07
0.00
25,196.44
10.00
$ 25,545.51
Ending
Balances
$0.00
0.00
508.44
399.71
601.75
33,893.30
132.54
$ 35,535.74
105
Management Letter
Finding
•
One of the three P-Card holders at the school did not reconcile the September and October 2009 PCard activities. The P-Card Monthly Bank Statements and End of Cycle Checklists were missing for
both September and October 2009.
•
10 P-Card purchases, totaling $717.60, did not have any supporting documentation.
•
Disbursement # 7213 (for $216.52) was reimbursement to a staff for purchases ($140.50 and $76.02).
However, instead of an itemized receipt, the $76.02 purchase was supported by a credit card receipt,
which did not indicate the items purchased.
•
Disbursement #7085 (for $400) was for payment of a Character Education Show for the SACC
program; it did not have the required School District Consultant Agreements (PBSD 1420).
•
Supporting documentation for 15 sample disbursements was not defaced after payment in order to
prevent potential duplicate payments.
Recommendation
Specifically,
•
To prevent and detect potential frauds and irregularities, P-Card activities should be timely reconciled
after the receipt of bank statements. Cardholders should complete the Purchasing Card End of Cycle
Checklist monthly, and all monthly P-Card reconciliation records should be reviewed and approved
by the Principal.
•
•
The School District Consultant Agreement (PBSD 1420) should be completed and executed for
procurement of professional service. Moreover, to protect the safety and welfare of students, the
school should ensure that consultants who work on school campus have completed the required
background and clearance check pursuant to Florida Statutes.
•
106
North Area
Management Letter
Concur. 1) Bookkeeper required to retake bookkeeper training. Training was completed one on one on
November 30, 2010. 2) Auditor shared the preliminary findings with Afterschool Director and discussed
proper procedures for hiring vendors.
DEPOSIT OF MONIES
Finding
•
Staff did not retain the yellow copies of the MCRs when turning in the monies and MCRs to the
bookkeeper for deposit. Instead, the yellow copies were also provided to the bookkeeper.
•
•
The bookkeeper performed incompatible duties, including collecting monies from lessees. For
example, a $1,421.91in rental payment not supported by MCR was recorded on Drop-safe Log by the
bookkeeper.
Recommendation
•
Activity account sponsors should retain the yellow copy of the related MCR before turning in the
monies to the bookkeeper for deposit. Keeping a copy of the MCR will assist the sponsors in (1)
ensuring that the dollar amount printed on the Official Receipt provided by the bookkeeper agrees
with the monies collected and submitted for deposit, (2) tracking the account balance periodically,
and (3) providing documentation for revenue collections should bookkeeping errors occur.
•
•
To ensure fiscal accountability, segregation of duties should be enforced at the school in order to
prevent conflict of interest. The bookkeeper should not perform incompatible duties, such as
collecting monies from students and lessees, and preparing collection records and leasing
documentation.
North Area
107
Management Letter
Concur. 1) Training was provided for faculty and staff during preschool meeting. 2) Procedures have
been put in place to ensure proper documentation of deposits on Drop-safe Log.
Finding
The review of fundraiser documentation revealed that the SECME Supplies and Snack Sales (Account #44500) did not have any fundraising documentation.
Recommendation
•
•
inventory.
•
Concur. 1) Training was provided for faculty and staff during preschool meeting. 2) Written
communication outlining guidelines must be obtained from bookkeeper prior to completion of
Fundraising Application/Recap Form.
SACC STUDENT RECORDS
Finding
The review of sample SACC students’ registration, attendance, and parent sign-out records for a fourmonth period revealed that:
•
Three students were released once without obtaining the parents’ signatures, during the months of
September 2009 and April 2010.
•
Two students were signed out for a total of six times by persons who were not on the authorized
108
North Area
Management Letter
persons lists, during the months of September 2009 and January 2010.
•
The Registration Form for one student was missing.
•
The parent portion of SACC fees was not collected from students who received Family Central’s
subsidy. Review of KidsCare database revealed that there was a total of $2,475.50 in SACC fees
receivable as of June 30, 2010.
Recommendation
•
To protect the safety and welfare of students, students should be released only to authorized persons,
and signature of the parent or authorized person must be obtained before the student is released.
•
All records, including student registration, attendance, parent sign-out, and Family Central’s Subsidy
Reimbursement Reports, should be retained for a time period consistent with SACC Operational
Manual and District Record Retention Schedule.
•
SACC is a self-sufficient program supported by fees. To ensure fiscal accountability, SACC fees
should be collected in accordance with SACC Operational Manual.
Concur. 1) Audit findings discussed with Afterschool Director upon her return from an extended medical
leave. 2) Review of SACC Operational Manual was conducted with SACC Director and assistants by
Principal.
Finding
The review of school facility leasing activities found that:
•
Lease Agreement #1001 was not executed with the all required signatures until eight weeks after the
facilities had been used. Moreover, the Rental Prequalification Request was not approved by the
Central Office until seven weeks after the use of facilities had begun.
•
The school used the incorrect rates for allocating and reimbursing utility fees to the Central Office.
As a result, the school over-paid utility fees to the Central Office by $2,646.62 for Lease #1001 and
$542 for Lease 1003.
North Area
109
Management Letter
Recommendation
•
To ensure that the use of facilities is consistent with School Board Mission, all leases should be
prequalified by the Central Office.
•
•
Utility fees should be allocated and transmitted to the Central Office in accordance with the approved
Rate Schedule.
Concur. 1) Leasing training was provided for schools secretary in addition to bookkeeper as a check and
balance of proper handling of facility leases. 2) Responsibility of executing leases has been given to
school secretary.
110
North Area
Westward Elementary School
Address:
1101 Golf Avenue
Principal:
Fiscal Year 2010:
During Audit:
Melvis Pender
Melvis Pender
Treasurer:
Fiscal Year 2010:
During Audit:
Gwen Hutley
Gwen Hutley
SACC Director:
Fiscal Year 2010:
During Audit:
Katrina Long
Katrina Long
$ 22,184.15
Checking
Investments
$ 22,184.15
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
0.00
85.62
0.00
589.71
13,998.10
4,898.39
$ 19,571.82
Receipts
$0.00
0.00
6,944.80
0.00
394.69
162,174.73
15,731.52
$ 185,245.74
Disbursements
$0.00
0.00
6,884.17
0.00
0.00
160,459.15
15,290.09
$ 182,633.41
Transfers
In
$0.00
0.00
3,090.83
0.00
0.00
11,665.51
5,899.37
$ 20,655.71
Transfers
Out
$0.00
0.00
2,915.83
0.00
0.00
11,923.96
5,815.92
$ 20,655.71
Ending
Balances
$0.00
0.00
321.25
0.00
984.40
15,455.23
5,423.27
$ 22,184.15
111
Management Letter
Finding
The review of school facility leasing records found that:
•
The Certificate of Insurance for Lease #1014 did not include the District as an additional insured
party.
•
Leasing charges for all sample leases (#1011, #1012, #1014, #1015, and #1017) were not collected
until after the lessees had used the facilities, with delays ranging from nine days to more than three
months.
•
Lease #1015 was for the use of two classrooms but rental for only one classroom was collected. As a
result, the lessee was undercharged $590 in rentals.
•
Insurance and sales tax collected from lessees were neither recorded in the respective accounts nor
transmitted to the Central Office in accordance with District guidelines. Instead, the collections were
allocated and recorded in the Rental Income (#6-3800) and Utilities (6-5500) Accounts.
Recommendation
•
insurance with the School District as an additional insured party.
•
•
Unpaid rental charges should be collected from Lease #1015 in accordance with the approved Rate
Schedule.
•
The payments for event insurance and sales tax should be recorded in Rental Facilities Event
Insurance (#6-1850) and Florida Sales Tax Payable (#6-1800); these amounts should be transmitted
accordingly to the Central Office in accordance with Internal Funds guidelines.
Concur. Administration will assure that staff member (Assistant Principal) responsible for leasing will
complete the leasing staff development provided by the District.
112
North Area
Management Letter
SACC RECORDS
Finding
The review of SACC student records revealed the following exceptions:
•
The KidsCare database indicated that the program had a total of $10,866 in SACC fees receivable as
of June 30, 2010.
•
The June 2010 SACC fees, totaling $1,036.05, were not posted to the students’ accounts. In addition,
a total of $653.75 in SACC fees for three of the five sample students were not posted to the respective
students’ accounts during December 2009, and February 2010.
Recommendation
SACC program should be administered in accordance with District’s guidelines and SACC Operational
Manual. Specifically,
•
should be collected in accordance with SACC Operational Manual, which states “fees are payable in
advance and are collected monthly on the first three school days of the month.”
•
To ensure the completeness and integrity of the financial records, all SACC fees assessed and
collected should be timely posted to the students’ accounts maintained in the KidsCare database.
Concur. Administration will arrange for SACC Director to receive training on collecting fees and posting
accounts in KidsCare database.
North Area
113
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Middle Schools
North Area Total
1
Roosevelt Middle
0
5
1
0
14
15
0
0
0
Timecard
16
0
17
John F. Kennedy Middle
0
1
24
1
1
0
25
26
27
28
29
30
31
Receipts Recorded In Wrong Account
Documented
Maintianed
√
√
√
√
Independence Middle
√
√
Watson B. Duncan Middle
0
0
2
1
0
0
0
0
√
√
√
√
2
1
1
32
32a
33
34
1
0
0
0
35
0
37
0
39
√
0
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
Receipts
23a
23
Undercharged Rental
22
Disbursements
Distributed
20
Access to Drop Safe
19a
Account
NORTH AREA (8 schools)
19
18
Community School / Summer Camp / Safe
School Programs
Level
Funds
Staff Incurred Excessive Hours
13
11
Missing Timecard
Fees Not Timely Transmitted to Central
Office
Student Registration and Attendance
Records Missing
North Area
North Area
Middle Schools
Other
40
1
41
0
42
√
Jupiter Middle
√
0
Number of
Findings
Bear Lakes Middle
4
0
0
1
1
5
0
13
2
115
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Address:
1725 Echo Lake Drive
Principal:
Fiscal Year 2010:
During Audit:
Elizabeth Kennedy
Elizabeth Kennedy
Treasurer:
Fiscal Year 2010:
During Audit:
Lisa Rivera
Lisa Rivera
$ 338,011.61
Checking
Investments
$ 338,011.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$ 4,461.60
93,194.25
6,212.39
15,689.66
234,786.57
49,819.16
41,477.79
$ 445,641.42
Receipts
$ 30,719.75
341,349.51
22,824.20
43,046.19
375,231.99
183,928.32
57,640.69
$1,054,740.65
Disbursements
$ 24,026.86
340,327.55
21,008.10
47,240.47
421,853.31
236,733.80
71,180.37
$1,162,370.46
Transfers
In
$ 18,130.19
171,236.84
4,172.52
12,889.55
93,484.48
60,922.99
38,794.93
$ 399,631.50
Transfers
Out
$ 17,930.94
179,712.08
3,574.52
13,546.21
132,485.83
6,880.84
45,501.08
$ 399,631.50
Ending
Balances
$ 11,353.74
85,740.97
8,626.49
10,838.72
149,163.90
51,055.83
21,231.96
$ 338,011.61
117
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process at the school
found that:
•
Records for the Drop Safe Log were incomplete. For example, records for the entire months of
March through June 2010 were missing.
•
The bookkeeper did not record the activities on the Drop-safe Log when removing the deposits from
the safe for processing.
•
Monies collected were not deposited timely for 17 of the 20 sample MCRs, with delays ranging from
six to 25 working days after collection.
Recommendation
•
•
To ensure proper accountability, the bookkeeper should record the activities accordingly in the “To
Be Completed by Bookkeeper” section of the Drop-safe Log, when removing the deposits from the
safe for processing.
•
the drop-safe, and be deposited into the bank within five working days after the collection. Delay in
Concur. All has been rectified since the implementation of the new Drop-safe Log procedures.
Procedures were clarified with staff. School Treasurer has been keeping up with deposits this year and
has been reminded of the importance of this.
Finding
118
North Area
Management Letter
•
Disbursement #14357 (for $320.25) did not have any supporting document.
•
A $65 P-Card purchase made on December 14, 2009, did not have any supporting documentation.
•
An $873.60 P-Card purchase made on December 10, 2009, was supported by a staff’s handwritten
note instead of a vendor’s invoice or receipt. Moreover, the handwritten note did not indicate details
for the purchase.
•
A $541.65 P-Card purchase made on April 13, 2010, was supported by a credit card receipt that did
not indicate details for the items purchased.
Recommendation
Concur. Staff and treasurer have been reminded on proper procedures regarding purchases. P-Card
documentation and receipts have been corrected, reviewed, and scanned to purchasing. School treasurer
has received additional training. All records are now in compliance.
Additional comments: Although the volume of work at Bak Middle School of the Arts is similar to a high
school, we are assigned only one treasurer. School Cash has helped decrease the volume of funds
collected. Through increased training for staff and more attention to detail, improvements have been seen
over the last few years.
North Area
119
Bear Lakes Middle School
Address:
3505 Shenandoah Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Anthony Lockhart
Anthony Lockhart
Treasurer:
Fiscal Year 2010:
During Audit:
Lauretta Handy-Willis
Lauretta Handy-Willis
$ 50,325.97
Checking
Investments
$ 50,325.97
Athletics
Music
Classes
Clubs
Departments
Trusts
General
120
Beginning
Balances
$ 1,929.38
2,451.20
2,240.47
3,484.85
14,657.14
20,796.03
172.44
$ 45,731.51
Receipts
$ 6,505.00
25,149.84
8,124.35
10,728.50
9,930.06
48,118.68
3,783.30
$ 112,339.73
Disbursements
$ 5,537.42
26,908.72
7,781.52
12,958.14
16,166.93
34,705.26
3,687.28
$ 107,745.27
Transfers
In
$ 5,276.96
14,079.29
1,506.84
2,295.34
3,702.13
990.00
3,382.10
$ 31,232.66
Transfers
Out
$ 5,276.96
14,079.29
1,556.84
2,463.10
3,702.13
1,449.00
2,705.34
$ 31,232.66
Ending
Balances
$ 2,896.96
692.32
2,533.30
1,087.45
8,420.27
33,750.45
945.22
$ 50,325.97
North Area
Bear Lakes Middle School
Management Letter
North Area
121
Howell L. Watkins Middle School
Address:
9480 MacArthur Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Gerald Riopelle
Glenda Sheffield
Treasurer:
Fiscal Year 2010:
During Audit:
Luz Mery Morrissey
Luz Mery Morrissey
$ 23,268.06
Checking
Investments
$ 23,268.06
Athletics
Music
Classes
Clubs
Departments
Trusts
General
122
Beginning
Balances
$ 625.38
0.00
1,476.14
3,410.86
10,793.08
5,149.09
757.51
$ 22,212.06
Receipts
$ 9,112.46
2,837.90
19,685.48
0.00
16,766.49
22,931.44
17,499.07
$ 88,832.84
Disbursements
$ 8,421.98
2,095.89
20,653.44
826.67
17,918.76
21,311.66
16,548.44
$ 87,776.84
Transfers
In
$ 6,192.50
77.50
1,688.35
0.00
7,355.60
612.50
4,845.07
$ 20,771.52
Transfers
Out
$ 6,205.00
77.50
1,575.35
0.00
6,236.53
415.50
6,261.64
$ 20,771.52
Ending
Balances
$ 1,303.36
742.01
621.18
2,584.19
10,759.88
6,965.87
291.57
$ 23,268.06
North Area
Howell L. Watkins Middle School
Management Letter
North Area
123
Independence Middle School
Address:
4001 Greenway Drive
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Lori Bonino
Lori Bonino
Treasurer:
Fiscal Year 2010:
During Audit:
Marlene Taylor
Marlene Taylor
$ 140,385.55
Checking
Investments
$ 140,385.55
Athletics
Music
Classes
Clubs
Departments
Trusts
General
124
Beginning
Balances
$ 10,154.15
16,173.78
3,270.31
3,492.69
53,017.20
59,850.86
356.47
$ 146,315.46
Receipts
$ 9,327.90
105,921.00
44,667.00
4,020.31
149,437.86
85,097.40
12,016.41
$ 410,487.88
Disbursements
$ 7,282.44
101,029.11
43,673.02
4,359.79
155,668.71
90,351.56
14,053.16
$ 416,417.79
Transfers
In
$ 2,672.95
56,323.20
2,477.22
4.95
12,720.57
7,024.00
17,401.44
$ 98,624.33
Transfers
Out
$ 2,672.95
56,323.20
2,608.47
4.95
12,589.32
18,751.56
5,673.88
$ 98,624.33
Ending
Balances
$ 12,199.61
21,065.67
4,133.04
3,153.21
46,917.60
42,869.14
10,047.28
$ 140,385.55
North Area
Independence Middle School
Management Letter
DEPOSIT OF MONIES
Finding
sponsors did not always record the deposit information on the Drop-safe Log before turning in the monies
for deposit. For example, the deposits for three sample MCRs (#123-11, #128-26, and #140-17, totaling
$591.65) were not recorded in the log.
Recommendation
Concur. We have two safes. We have made one strictly for cafeteria and the other for teachers. Since all
monies will go into a safe now, it will resolve this issue.
North Area
125
John F. Kennedy Middle School
Address:
1901 Avenue "S"
Principal:
Fiscal Year 2010:
During Audit:
Anthony Hamlet
Anthony Hamlet
Treasurer:
Fiscal Year 2010:
During Audit:
Betty Rahming
Betty Rahming
$ 23,481.17
Checking
Investments
$ 23,481.17
Athletics
Music
Classes
Clubs
Departments
Trusts
General
126
Beginning
Balances
$ 2,703.71
1,377.13
0.00
798.65
11,484.01
14,560.30
1,958.76
$ 32,882.56
Receipts
$ 4,108.31
34,007.20
0.00
492.76
3,815.00
105,172.80
24,962.96
$ 172,559.03
Disbursements
$ 6,342.35
31,365.42
0.00
509.76
4,871.62
108,364.77
30,506.50
$ 181,960.42
Transfers
In
$ 4,343.47
5,780.33
0.00
352.76
2,498.98
21,716.26
5,746.78
$ 40,438.58
Transfers
Out
$ 4,343.47
5,832.57
0.00
352.76
2,498.98
25,260.90
2,149.90
$ 40,438.58
Ending
Balances
$ 469.67
3,966.67
0.00
781.65
10,427.39
7,823.69
12.10
$ 23,481.17
North Area
John F. Kennedy Middle School
Management Letter
Finding
The review of sample disbursements and P-Card records found that Disbursement #17216 (for $400) was
payment to a District employee for transporting the girls’ soccer team to eight athletic games. Payments
of employee wages should have been processed through the District’s payroll system.
Recommendation
To ensure that Federal taxes withholding are done properly, employee compensation should be paid
through the District’s payroll system.
Concur. In the future, all employee compensations will be paid through the District’s payroll system.
North Area
127
Jupiter Middle School
Address:
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
David Culp
David Culp
Treasurer:
Fiscal Year 2010:
During Audit:
Patty Gomez
Patty Gomez
$ 61,100.59
50,093.88
$ 111,194.47
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
128
Beginning
Balances
$ 13,882.19
9,671.35
9,950.38
6,552.33
46,876.43
26,914.80
2,811.56
$ 116,659.04
Receipts
$ 19,470.88
197,634.32
41,433.00
22,880.69
71,623.14
46,860.38
10,835.40
$ 410,737.81
Disbursements
$ 18,702.59
191,933.51
40,112.84
24,329.14
71,672.88
60,850.07
8,601.35
$ 416,202.38
Transfers
In
$ 5,856.70
61,111.73
4,049.48
8,603.37
8,360.16
6,972.13
544.00
$ 95,497.57
Transfers
Out
$ 5,756.70
61,171.73
4,275.48
8,569.37
7,890.16
3,203.13
4,631.00
$ 95,497.57
Ending
Balances
$ 14,750.48
15,312.16
11,044.54
5,137.88
47,296.69
16,694.11
958.61
$ 111,194.47
North Area
Jupiter Middle School
Management Letter
North Area
129
Roosevelt Middle School
Address:
1900 North Australian Avenue
Principal:
Fiscal Year 2010:
During Audit:
George Lockhart
George Lockhart
Treasurer:
Fiscal Year 2010:
During Audit:
Dawnette Smith
Dawnette Smith
Community School Director:
Fiscal Year 2010:
During Audit:
Alexandra Deveroux
Alexandra Deveroux
$ 66,818.87
50,000.00
$ 116,818.87
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
130
Beginning
Balances
$ 2,477.97
6,477.89
1,853.51
5,833.50
35,685.52
23,161.01
10,122.51
$ 85,611.91
Receipts
$ 21,277.62
30,792.84
42,805.00
24,782.42
60,566.81
134,644.95
23,346.46
$ 338,216.10
Disbursements
$ 16,342.80
34,438.52
39,336.89
23,652.01
46,160.99
126,001.90
21,076.03
$ 307,009.14
Transfers
In
$ 6,781.73
5,357.33
637.58
10,204.92
28,220.00
6,503.54
16,073.28
$ 73,778.38
Transfers
Out
$ 6,871.73
5,107.33
3,214.99
10,867.01
28,728.00
5,810.54
13,178.78
$ 73,778.38
Ending
Balances
$ 7,322.79
3,082.21
2,744.21
6,301.82
49,583.34
32,497.06
15,287.44
$ 116,818.87
North Area
Management Letter
SAFE SCHOOL DOCUMENTATION
Finding
The review of fee collection process for the Safe School Program revealed the following:
•
Registration Forms and Record of Payment Forms for some students were missing. Moreover,
payment records were not always recorded on the Record of Payment Forms.
•
Based on the available attendance records, an estimated 183 students attended the Safe School
Program during School Year 2010. Of the 183 students, 121 were eligible to attend the program free
of charge. The other 62 students did not have the fee waiver records, and as such the school should
have collected an estimated total fee between $15,376 and $30,752 from these students. However,
only $3,815 was collected and deposited into the Internal Funds. Consequently, between $11,561 and
$26,937 in estimated fee was unaccounted for.
Due to the lack of complete and accurate records, we were unable to ascertain if all revenues were
properly accounted for.
Recommendation
The money collection process for Safe School Program should be administered in accordance with
Middle School After School Program Handbook and other District guidelines. Specifically,
•
Payment history should be recorded on the individual Record of Payment Form for each student.
•
Classroom Receipts should be issued when fees are collected from parents.
•
Fee waivers should be adequately documented and approved by the Principal.
Concur.
Finding
•
Lease #1077 was prequalified for use of facilities during October 2009, and February 2010.
However, this lease was for use of facilities during March 2, and April 27, 2010; and the Lease
Agreement was not executed and the leasing charges were not collected until June 3, 2010.
•
Lease #1063 did not have proof of liability insurance. Moreover, this lease was for use of facilities
North Area
131
Management Letter
during April 8 and 29, 2010; however, the Lease Agreement was not executed and leasing charges
were not collected until April 15, 2010, one week after the lessee had begun using the facilities.
•
Lease #1032 was for use of facilities on October 31, 2010. However, the Lease Agreement was not
approved and signed by the Principal until November 2, 2010.
Recommendation
•
•
To protect the best interests of the school and ensure Lease Agreements are legally enforceable, Lease
Agreements should be properly executed with all the required signatures prior to the use of facilities.
•
facilities.
Concur.
Finding
The review of sample disbursements and P-Card purchases found that Disbursement #11798 (for $1,150)
was for payment of charter bus during the May 15, 2010, fieldtrip to Orlando. However, the Field
Trip/Activity Planning Report and Approval Request Form was not approved by the Area Superintendent.
Recommendation
Field Trips should be administered in accordance with School Board Policy 2.40. Specifically, out-ofcounty Field Trips should be approved by the Principal and the Area Superintendent.
Concur.
132
North Area
Watson B. Duncan Middle School
Address:
5150 117th Court North
Principal:
Fiscal Year 2010:
During Audit:
Jose Garcia
Jose Garcia
Treasurer:
Fiscal Year 2010:
During Audit:
Janice Hardy
Janice Hardy
$ 94,312.55
Checking
Investments
$ 94,312.55
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$ 1,687.64
5,515.75
10.56
8,902.00
56,919.65
11,439.56
8,617.92
$ 93,093.08
Receipts
$ 21,969.25
44,734.47
100.00
29,372.84
118,168.55
58,395.10
10,610.48
$ 283,350.69
Disbursements
$ 20,795.94
42,092.86
91.44
27,842.03
105,854.75
67,461.06
17,993.14
$ 282,131.22
Transfers
In
$ 4,532.94
11,434.08
0.00
13,094.96
52,809.09
17,192.67
8,350.87
$ 107,414.61
Transfers
Out
$ 1,147.75
11,319.08
0.00
13,602.19
56,830.37
15,652.74
8,862.48
$ 107,414.61
Ending
Balances
$ 6,246.14
8,272.36
19.12
9,925.58
65,212.17
3,913.53
723.65
$ 94,312.55
133
Watson B. Duncan Middle School
Management Letter
Finding
•
#1001 was repeatedly used for three different leases.
•
Lease Agreement #1005 did not have the dates and times for the use of facilities, although the leasing
start and end dates were indicated on the agreement.
•
Commercial lease #1003 was charged with the non-profit rate, resulting in $150 undercharge in
rental.
Recommendation
•
A new number in sequential order should be assigned to each new Lease Agreement.
•
•
To protect the best interests of the school, leasing charges should be collected in accordance with the
District’s approved Rate Schedule. Non-profit rates should be used only for non-profit leases; and
proof of non-profit or tax-exempt status should be also provided by lessee and documented in file in
order to qualify for the non-profit rates.
Concur.
134
North Area
High Schools
Palm Beach Gardens High
North Area Total
1
√
Palm Beach Lakes High
1
1
13
14
15
0
0
0
0
Timecard
16
√
0
17
1
Jupiter High
√
Suncoast High
0
22
√
√
√
√
William T. Dwyer High
4
√
√
√
4
0
1
Account
√
√
√
1
√
√
√
√
2
3
29
30
31
32
32a
33
34
35
√
√
√
0
2
√
0
1
√
√
√
√
4
1
√
1
√
1
0
0
1
0
Fee Waivers Not Documented /
Undercharged Rental
Distributed
Timely
Leases
37
38
39
√
√
0
0
4
0
Area Superintendent
36
28
Documented
27
26
Maintianed
Receipts
Adjustments to Records Not Properly
Approved /Documented
25
24
Documented
23a
Disbursements
23
20
Access to Drop Safe
19a
19
18
School Programs
Level
Funds
11
Missing Timecard
5
Office
Records Missing
North Area
North Area
High Schools
Other
40
0
41
0
42
√
√
√
√
0
Number of
Findings
NORTH AREA (5 Schools)
5
14
3
8
33
3
135
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Jupiter High School
Address:
Jupiter, FL 33458
Principal:
Fiscal Year 2010:
During Audit:
Cheryl Alligood
Cheryl Alligood
Treasurer:
Fiscal Year 2010:
During Audit:
Peggy Groh
Peggy Groh
Fiscal Year 2010:
Mark Mellone
During Audit:
Mark Mellone
$ 509,459.05
Checking
Investments
$ 509,459.05
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$ 26,021.46
4,607.97
59,249.09
41,869.20
108,087.23
235,790.04
46,377.91
$ 522,002.90
Receipts
$ 220,991.75
38,095.08
166,768.89
253,165.40
356,092.56
669,976.13
40,055.02
$1,745,144.83
Disbursements
$ 266,341.05
39,076.96
146,170.84
247,852.31
340,462.76
669,404.71
48,380.05
$1,757,688.68
Transfers
In
$ 88,565.59
8,766.75
50,026.93
94,740.22
39,202.76
108,321.63
5,906.82
$ 395,530.70
Transfers
Out
$ 41,173.09
8,766.75
55,668.93
79,186.10
58,232.40
145,888.41
6,615.02
$ 395,530.70
Ending
Balances
$ 28,064.66
3,626.09
74,205.14
62,736.41
104,687.39
198,794.68
37,344.68
$ 509,459.05
137
Jupiter High School
Management Letter
Finding
•
Disbursement #4611 (for $400) for payment to a consultant was supported by a School District
Consultant Agreement. However, there was no documentation, such as an invoice, indicating that the
school had received the service.
•
Two of the 20 sample P-Card Monthly Bank Statements were neither reviewed nor approved by the
Principal.
•
Three checks (#45422, #45661, and #47452) were noted as voided or skipped in the Accounting
System. However, our review of the voided check file found that these three checks were missing.
Recommendation
Specifically,
•
Payments to consultants should be adequately supported by invoices or statements indicating that the
school has received the services.
•
In accordance with P-Card Procedures Manual, all monthly P-Card reconciliation records including
the End of Cycle Checklist and Monthly Bank Statement, should be reviewed and approved by the
Principal.
•
To prevent potential misuse of school checks and ensure all voided checks are properly accounted for,
voided checks should be defaced and should be maintained for a time period consistent with District
Record Retention Schedule.
Concur. The school has implemented procedures to ensure that there are invoices for all future contracts.
All procedures, as outlined in the P-Card manual, were reviewed with staff with P-Cards. The school
bookkeeper has revised the filing system so all vided checks will be filed together in a separate file in
order to prevent a single voided check being filed in the wrong activity file. This will allow for better
monitoring of voided checks.
138
North Area
Jupiter High School
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found that monies
collected were not always deposited timely. For example, $734.63 collected through two sample MCRs
(#188-35 and #204-29) was retained by the sponsors for two to five working days before it was turned in
for deposit.
Recommendation
In accordance with DOE Rules (Department of Education’s Financial and Program Cost Accounting
and Reporting for Florida Schools, Chapter 7), monies collected should be turned in daily to the
bookkeeper or put into the drop-safe, and be deposited into the bank within five working days after
collection. Delay in turning in the monies for deposit could put staff at risk and result in potential
irregularities.
Concur. The school reminded teachers, coaches and volunteers that money must be turned in daily and
that is may not be held for any reason.
Finding
•
The Softball Concession (Account #5-5110.03) and Chorus Spring Variety Show (Account #21500.06) did not have the required Fundraising Application/Recap Forms.
•
The Fundraiser Application/Recap Form for the DECA Daisy Sales (Account #5-1520.04) was
neither prepared by the sponsor nor approved by the Principal until seven and eight months after the
event had completed.
Recommendation
guidelines. To ensure that fundraising activities are consistent with the School Board Mission,
North Area
139
Jupiter High School
Management Letter
Concur. The school reviewed with teachers, coaches, and volunteers the importance of having all
fundraisers approved in advance of the start date of the activity and the requirement to complete all
paperwork after the fundraiser ends. The bookkeeper will monitor for completion of the Fundraiser
Recap Form.
Finding
The review of facility leasing records found that Lease #1034 was for the use the school auditorium by
the lessee for dance performance. The Lease Agreement indicated that student technicians were hired for
providing 21 hours of theatre and stage rigging services during the leasehold period. This practice might
subject the school to unwarranted liabilities and raised other concerns:
•
To ensure the safety for use of theatre and stage rigging equipment, the School District requires
mandatory proper technical training for the operators. Thus, allowing students who did not have the
required training to perform these services could jeopardize the safety of the students, staff, lessees,
and other participants.
•
Also, hiring students to work for facility leasing could be subject to provision of the District’s
Collective Bargaining Agreements.
Recommendation
related District guidelines. Specifically, to ensure the safety of students, employees, and users of the
school’s stage and theatre and compliance with Bulletins #P-13500-COO/RBM and #MPH 637CLO/COO, effective July 1, 2010, only employees who have completed the District’s mandatory Theatre
and Stage Rigging Safety Training are allowed to operate the stage or theatre area.
Concur. Students will no longer be paid for time spent assisting with productions in the school auditorium
after school hours. Instead, they will receive community service hours. Students will only be permitted to
assist with spot lights and will not be allowed to work with stage rigging. They will be supervised by a
trained theatre technician.
140
North Area
Palm Beach Gardens High School
Address:
4245 Holly Drive
Principal:
Fiscal Year 2010:
During Audit:
Larry Clawson
Larry Clawson
Treasurer:
Fiscal Year 2010:
During Audit:
Terri Matthews
Terri Matthews
Fiscal Year 2010:
Arthur Faulk
During Audit:
Arthur Faulk
$ 209,356.25
Checking
Investments
$ 209,356.25
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$ 38,186.41
20,622.67
18,827.63
40,619.04
29,217.18
15,053.58
665.86
$ 163,192.37
Receipts
$ 231,246.86
141,590.02
84,109.13
192,499.68
162,048.23
333,392.41
3,824.44
$1,148,710.77
Disbursements
$ 210,591.18
150,620.02
59,229.56
196,919.22
164,193.99
310,814.25
10,178.67
$1,102,546.89
Transfers
In
$ 90,404.71
40,095.45
27,140.44
63,831.65
28,576.01
19,952.99
8,938.84
$ 278,940.09
Transfers
Out
$ 89,124.71
38,620.45
44,216.28
69,731.98
26,891.47
8,713.19
1,642.01
$ 278,940.09
Ending
Balances
$ 60,122.09
13,067.67
26,631.36
30,299.17
28,755.96
48,871.54
1,608.46
$ 209,356.25
141
Management Letter
Finding
The review of fundraiser records, including purchasing documentation, Sales Items Inventory Reports,
and inventory on hand, found that:
•
The Girls Track T-shirt Sale (Account #1-6010.01) had an estimated revenue of $2,540; however,
only $1,338 was deposited into the Internal Funds, and the other $1,202 in estimate revenue was
unaccounted for. According to staff, the discrepancy was due to some T-shirts being given away to
students for dress code violations and they were not included in the Sales Item Inventory Report
•
The Sales Item Inventory Report for Boys Lacrosse T-shirt Sale (Account #1-4200.03) indicated that
this fundraiser had a total sales revenue of $1,665; however, no collection was deposited into this
account. According to staff, the T-shirt sales revenue, along with game receipts, was deposited into
the Lacrosse primary account (#1-4200.00). Our review of the deposit documentation for this
account, however, did not indicate any T-shirt sales revenue. Consequently, the $1,665 in T-shirt
sales revenue was unaccounted for.
•
The school printed 500 booklets for the Football Game Program Booklet Sales (Account #1-2020.03).
The booklet was priced at $7 each, with estimated total revenue of $3,500. However, only $280 in
booklets sales revenue was deposited into the Internal Funds. Consequently, the other $3,220 in
estimated revenue was unaccounted for. Moreover, the Sales Item Inventory Report for this
fundraiser was not completed with all the needed information. Information missing from the report
included beginning inventory, quantity purchased for resale, quantity sold, items given away or
missing, ending inventory, selling price, and sales revenues.
Recommendation
•
inventory.
•
Ticket Sellers Report should be prepared for reconciling revenues with the number of tickets sold.
•
All significant discrepancies between estimated revenue and actual receipt should be investigated and
disposed of accordingly.
Concur. The bookkeeper is working diligently with the sponsors to ensure they are following school
board policies. The coaches involved in these findings are new and have now been informed on proper
fundraising procedures.
142
North Area
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that two disbursements (#42476 for
$1,759.92 and #42492 for $1,700) exceeded the $1,000 Purchase Order threshold, but did not have the
required Purchase Order.
Recommendation
related District guidelines. Specifically, Purchase Order should be issued for purchase in excess of
$1,000. The school should ensure that funds are or will be available for the purchase, and all purchases
require Principal’s prior approval.
Concur. These two purchases were not P-Card purchases. They were purchases made by parents for
Project Graduation. In the future class sponsors will work closely with the parents to ensrue that all
fundraising and purchasing follow the proper procedures.
COMMUNITY SCHOOL PROGRAM
Finding
District procedures require that community school fees be transmitted to the Central Office within 42
days after the classes begin. The review of accounting records found that the school did not timely
transmit the Spring 2010 and Winter 2010 fees to the Central Office, with delays ranging from 12 and 18
days respectively.
Recommendation
Community school fees should be transmitted to the Central Office within 42 days after the classes begin,
in accordance with the District’s guidelines.
Concur. In the future, reimbursements for cancelled classes will need to have a cutoff date to ensure that
community school transmittals will be sent to the central office within the designated time.
Additional comments: As my first year as the Principal at Palm Beach Gardens High School, being
fiscally responsible has been a major priority. The bookkeeper and I have worked diligently to ensure that
all School Board policies have been followed and we have balanced our internal accounts.
North Area
143
Palm Beach Lakes High School
Address:
3505 Shiloh Drive
Principal:
Fiscal Year 2010:
During Audit:
Nathan Collins
Nathan Collins
Treasurer:
Fiscal Year 2010:
During Audit:
Melissa Terkovick
Melissa Terkovick
Fiscal Year 2010:
Gary Groover
During Audit:
Gary Groover
$ 68,838.52
Checking
Investments
$ 68,838.52
Athletics
Music
Classes
Clubs
Departments
Trusts
General
144
Beginning
Balances
$ 14,507.28
290.00
0.00
6,019.41
10,155.75
28,411.19
145.04
$ 59,528.67
Receipts
$ 178,535.61
13,129.00
38,817.99
26,867.97
68,684.94
229,538.17
4,555.95
$ 560,129.63
Disbursements
$ 185,252.44
7,681.62
32,020.58
25,248.66
71,250.34
227,879.32
1,486.82
$ 550,819.78
Transfers
In
$ 35,917.66
3,871.34
1,903.89
5,162.03
15,883.73
20,384.00
7,322.08
$ 90,444.73
Transfers
Out
$ 33,352.19
6,871.34
8,104.58
3,165.50
14,055.00
14,613.87
10,282.25
$ 90,444.73
Ending
Balances
$ 10,355.92
2,737.38
596.72
9,635.25
9,419.08
35,840.17
254.00
$ 68,838.52
North Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Some sponsors did not retain the yellow copies of the MCRs when turning in the monies and MCRs
to the bookkeeper for deposit. Instead, the yellow copies were also provided to the bookkeeper.
•
Records for the Drop-safe Log were incomplete. A total of $560,129.65 was deposited into the
Internal Funds during Fiscal Year 2010. However, information for only $5,108.70 in deposits was
recorded on the Drop-safe Log during July 21, through December 8, 2009. Moreover, the Drop-safe
Log for December 8, 2009, through June 30, 2010, was missing.
•
Collections were not always deposited in a timely manner. For example, $1,385.25 collected through
six MCRs (#1149-50, #1157, #1479, #1563, #2315, and #2084) was retained by the sponsors for one
to 21 working days before it was turned in to the bookkeeper for deposit.
•
The May 5, 2010, bank deposit included eight checks totaling $5,892. Subsequently, the bank sent a
Deposit Correction Advice to the school indicating that a $1,000 check was missing from the deposit.
However, no follow-up was performed by the school in order to resolve the discrepancy. The related
check was for payment received from a lessee. Upon our inquiry during the audit, the school’s
leasing coordinator indicated that the lessee would be contacted for a replacement check since the
original check had not been cashed by the school.
Recommendation
•
To ensure proper fiscal accountability and protect the best interests of sponsors, activity account
sponsors should retain the yellow copy of the related MCR before turning in the monies to the
bookkeeper for deposit. Keeping a copy of the MCR will assist the sponsors in (1) ensuring that the
dollar amount printed on the Official Receipt provided by the bookkeeper agrees with the monies
collected and submitted for deposit, (2) tracking the account balance periodically, and (3) providing
documentation for revenue collections should bookkeeping errors occur.
•
best interests of sponsors, the school should maintain a Drop-safe Log and (1) the sponsors should
record the deposit information on the log and (2) the bookkeeper should record the activities
accordingly in the “To Be Completed by Bookkeeper” section of the Drop-safe Log, when removing
the deposits from the safe for processing.
•
North Area
145
Management Letter
•
All bank deposit adjustments should be investigated and disposed accordingly.
Concur. Staff and faculty have been spoken to in meetings and made aware of the importance of proper
and timely deposits of monies, and of drop-safe procedures.
Using the new drop-safe log system implemented by the School District, more accurate records will be
kept. Sponsors and faculty have been spoken to in meetings on retaining their yellow copies of Monies
Collected forms when they deposit funds. Sponsors and faculty have also been instructed to retain their
yellow copies for the time period stated in the School Districts’ Record Retention Schedule.
The school’s lease coordinator has contacted the lessee about the missing check, and has asked them for
a replacement.
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties. Specifically,
•
The bookkeeper was (1) collecting monies from students for outstanding obligations, (2) preparing
MCRs for account sponsors to sign as remitters, and (3) preparing fundraising documentation such as
Fundraiser Application/Recap Forms.
•
The document custodian for Classroom Receipt Books was the bookkeeper, who was also responsible
for collecting monies and issuing receipts.
•
The document custodian for pre-numbered tickets was the athletic director, who also collected monies
for ticket sales.
Recommendation
To ensure fiscal accountability and prevent conflict of interest, segregation of duties should be enforced at
the school. Specifically,
•
The bookkeeper should not perform incompatible duties, such as collecting monies from students, and
preparing collection records and fundraising documentation.
•
The school should assign a document custodian for prenumbered documents, who has no involvement
in the use of the documents.
146
North Area
Management Letter
Concur. Prenumbered documents will be reassigned to non-related parties. Sponsors and faculty have
been spoken to about the importance of finishing their own paperwork, such as Fundraising forms, so
that this responsibility does not fall on to the bookkeeper.
DEFICIT ACCOUNTS
Finding
The review of accounting records found that 11 Internal Funds Accounts had a total of $16,548.32 yearend deficits. In order to resolve the deficits, the school moved funds from other accounts to these 11
accounts.
Number
5-0450.00
6-4220.00
Deficit Account
Account Name
Campus-yearbook
Saturday Science Camp
5-1512.00
AVID Shirts
1,639.00
3-2010.09
Senior Week
727.39
6-1700.00
4-2232.00
Faculty Fund
HOSA
673.61
603.66
5-7800.01
4-1960.00
6-1700.01
6-4401.00
5-0750.00
ESE Incentive Cart
FCCLA
Faculty End of Year Banquet
CBI-Edgeworth
Drama
598.15
543.81
232.04
152.30
67.20
Total
Deficit Amount
$8,987.99
2,323.17
Funding Source
To Balance Deficits
7-0100 General Activities
4-0200 First Priority
4-2402 Gospel Choir
5-2106 Science Espinosa
5-2102 Science Seabrook
5-2113 Science Schuman
6-4417 Roy Brown Mem.
5-2108 Science Hale
5-2011 Grad Nite 2011
6-1050 Locks
6-4412 Donation/English
3-2011.03 Prom 2010
3-2009 Class of 2009
3-2011.03 Prom 2010
1-0019 Athletics Vending
4-2230 Future Med.
5-1585 Magnet Main
1-0019 Athletics Vending
4-0200 First Priority
5-0750. Drama Club
$16,548.32
Recommendation
To ensure fiscal accountability and self-sufficiency, the school should monitor the Internal Funds activity
North Area
147
Management Letter
accounts closely so that expenditures would not exceed revenues.
Concur. Deficits in stated accounts were covered, per School District Policy, by General Activities,
Rental, and Administrative Courtesy; by inter related accounts; and accounts that would not be used the
following year, due to closure of particular clubs, and departure of faculty. Instructors and Club
Sponsors have been made aware that deficits in their accounts will not be tolerated, and appropriate
actions will be made.
Finding
•
Although the P-Card Monthly Bank Statements were signed by the cardholder and approved by the
Principal, none of them had the dates of the Principal’s and cardholders’ signatures.
•
Four P-Card purchases (totaling $278.59) and Disbursement #91526 (for $75) did not have any
•
Disbursement #91467 ($2,000) was for FCAT Money Machine Drawing. Subsequently, the FCAT
Money Machine Drawing List indicated that a total of $1,193 was awarded to 18 students; and the
remaining $646 in cash was re-deposited into the Internal Funds. However, there was no
documentation for the remaining $161.
•
Disbursement #90881 for $5,619.94 exceeded the $1,000 Purchase Order threshold, but did not have
•
Three disbursements (totaling $658.55) were inappropriately funded with the Rental Income Account
(#6-3800): Disbursement #90858 (for $122) was for counselor appreciation breakfast, Disbursement
#91285 (for $110.67) was for refreshments for bus drivers, and Disbursement #91612 (for $425.88)
was for purchase of retirement gifts for staff.
•
The school inappropriately transferred a total of $1,530.65 (Transfer Vouchers #91 for $625 and #178
for $905.65) from the Rental Income Account (#6-3800.00) and Athletics Vending Account (#10019.00) to the Faculty Fund Account (#6-1700.00) and Faculty Fund End of Year Banquet Account
(#6-1700.01).
Recommendation
Specifically,
148
North Area
Management Letter
•
To comply with P-Card Procedures Manual, the cardholder’s signature and the Principal’s approval
of P-Card Monthly Bank Statements should also be dated by the cardholder and the Principal.
•
•
Purchase Order approved by the Principal should be issued for purchase in excess of $1,000. This
should help ensure that funds are and will be available for the purchase. All purchases should be preapproved by the Principal.
•
Pursuant to DOE Rules and the District’s Chart of Accounts for Internal Funds, only funds in the
Administrative Courtesy Account (#6-0200) and Faculty Fund Account (#6-1700) may be used to
benefit adults. Funds in the Rental Income Account may be used for improvement of school plant
facility or to directly benefit students; and all other accounts are to be dedicated to benefit student
activities.
•
Adjustments to accounting records should be administered in accordance with Internal Accounts
Manual and other related guidelines.
Concur. All disbursements will be adequately documented, with supporting paperwork, and dated
signatures. Adjustments to accounting records will be made using the procedures listed in both the PCard Procedures Manual and the Internal Accounts Manual.
Finding
The review of fundraiser documentation revealed that:
•
Sales Item Inventory Reports were not maintained for seven fundraisers: (1) Administrative Courtesy
Coke (Account #6-0200.01), (2) Athletics Vending (Account #1-0019.00), (3) School Store Band
Sales (Account #2-1006.00), (4) Class of 2010 Fast Food Card (Account #3-2010.05), (5) Yearbook
Sales (Account #5-0450.00), (6) Cheerleaders Bead Sale (Account #4-0870.01), and (7) P.E Uniform,
Uniform Rental and Lock Rental (Account # 5 1900.00). Moreover, the Sales Item Inventory Report
for the Administrative Vending Account (Account #6-0200.10) did not include all the items
purchased for resale. Due to the lack of documentation and accurate inventory counts, we were
unable to ascertain if all sales revenues were properly accounted for.
•
Based on the school’s purchasing records, the Class of 2010 Fast Food Card (Account #3-2010.05)
had a total estimated revenue of $1,000; however, only $375 in sales revenue was deposited into the
Internal Funds. The remaining $625 in estimated revenue was unaccounted for.
North Area
149
Management Letter
•
The financial transactions for the Cheerleaders Bead Sale (Account #4-0870.01); and P.E.’s Uniform
Sales, Uniform Rental and Locks Rental (Account #5-1900.00) were recorded in the primary accounts
instead of an individual decimalized account for the fundraiser. Consequently, revenues and
expenditures for each fundraiser were not readily available.
Recommendation
•
should also be maintained in order to reconcile sales revenue.
•
•
Concur. The importance of proper documentation and inventories has been addressed to staff and faculty.
Sub accounts will be created, so that any fundraising income will not be recorded into the primary
account. Sales item Inventory Reports, and Ticket Seller Reports, will be attached to all future
fundraising forms, whether necessary or not for the particular fundraiser.
Finding
•
MCR #2531 was for $685 in rental income collected from a lessee for use of school facilities on June
4, 2010. However, this lease did not have any leasing documentation, including Rental
Prequalification Request, Lease Agreement, and proof of liability insurance coverage.
•
Lease Agreements #1015 and ##1027 were not signed by the school’s authorized signer until 10 days
and four months respectively after the lessees had used the school facilities.
•
Leasing charges for four leases (#1015, #1053, #1054, and #1057) were not collected until two to 38
days after the lessees had used the facilities.
150
North Area
Management Letter
Recommendation
•
•
•
insurance or purchase the insurance coverage through the District insurance pool.
•
Concur. A meeting will be held with our lease coordinator, to discuss the importance of proper
documentation and the collection of lease payments in a timely manner, thus ensuring leases are current.
Lessees will provide us with (or purchase) required insurances, to protect the School District from
potential liabilities.
COMMUNITY SCHOOL REORDS
Finding
The review of community school records found that the registration records were missing for three
students: (1) two for the Fall 2009 Shaja Yoga Class, and (2) one for the Spring 2010 Digital Photography
Class. Without accurate and complete records, there is no assurance that revenues collected from the feebased program were properly accounted for.
Recommendation
Community School records should be maintained for a time period consistent with District's Record
Retention Schedule.
Concur. The Community School Coordinator and his staff have been spoken to in a meeting about the
School Districts Record Retention Schedule, and will retain all Community School records for the
prescribed period.
North Area
151
Suncoast High School
Address:
1717 Avenue "S"
Principal:
Fiscal Year 2010:
During Audit:
Linda Cartlidge
Linda Cartlidge
Treasurer:
Fiscal Year 2010:
During Audit:
Lynn Gold
Lynn Gold
$ 168,773.41
47,892.84
$ 216,666.25
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
152
Beginning
Balances
$ 26,046.92
4,203.95
19,053.45
27,910.50
43,990.89
67,918.19
5,463.21
$ 194,587.11
Receipts
$ 147,610.86
76,935.67
80,961.15
135,236.75
179,889.58
198,476.54
29,613.96
$ 848,724.51
Disbursements
$ 152,275.85
63,914.21
66,832.10
137,605.83
177,909.57
189,696.05
38,411.76
$ 826,645.37
Transfers
In
$ 35,558.36
13,137.01
6,859.75
33,671.10
16,683.99
16,173.56
25,286.41
$ 147,370.18
Transfers
Out
$ 35,635.36
16,959.01
8,353.33
28,955.47
11,246.37
27,706.42
18,514.22
$ 147,370.18
Ending
Balances
$ 21,304.93
13,403.41
31,688.92
30,257.05
51,408.52
65,165.82
3,437.60
$ 216,666.25
North Area
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe for deposit.
•
bookkeeper.
six sample MCRs (#131-1, #131-2, #147-24, #155-20, #186-27, and #204-27) was not deposited into
the bank until 10 working days after collection. Apparently, the collections were either retained by
the sponsors or not processed timely by the bookkeeper.
•
Recommendation
•
•
•
Concur. Teachers/sponsors sometimes get in a hurry and forget to return yellow copy/drop-safe log. The
bookkeeper does not intentionally hold on to the deposits, too much money comes in too fast to make
some deposits timely. The bookkeeper will continue to work on improving in this area.
North Area
153
Management Letter
Finding
•
Disbursement #37115 (for $10,695.12) for payment of homecoming dance event was supported by a
hotel’s Banquet Event Order Form in lieu of an invoice/receipt.
•
Monthly Bank Statements for the secretary’s P-Card were neither reviewed nor approved by the
Principal.
Recommendation
Specifically,
•
itemized invoices and receipts. Without supporting documentation, there was no assurance that the
•
To prevent and detect potential frauds and irregularities timely, and in accordance with P-Card
Procedures Manual, cardholder should complete the monthly reconciliation of P-Card activities by
the 20th of each month; and the reconciliation records, including Monthly Bank Statement, should be
reviewed and approved by the Principal.
Concur. The Banquet Event Order Form (contract) was used in lieu of invoice in past but we only accept
invoices in the future.. Purchase card: We have already corrected. The principal is approving the
secretary’s p-card purchases.
Finding
The review of fundraiser records revealed that:
•
The Fundraising Application/Recap Form for Wrestling Cookie Dough Sales (Account #1-7510.01)
was not approved by the Principal until three days after the event was ended.
•
The Flag Football Lunch Sales (Account #1-2050.01) did not have the required Fundraiser
Application/Recap Form and Sales Item Inventory Report.
•
The P.E Uniform/Rental Sales (Account #5-1900) and Flag Football Hooded Shirts Sales (Account
154
North Area
Management Letter
#1-2050) did not have the required Sales Item Inventory Reports. Moreover, financial activities for
these two fundraisers were recorded in the programs’ primary accounts instead of a separate
decimalized account for each fundraiser.
Recommendation
•
•
•
Concur. Inventory for flag football lunch sales are done daily through the CPS program. P.E. uniforms
and hooded shirts were not fundraisers. The bookkeeper will provide inventory sheets for non-fund
raisers in the future.
Finding
•
Lease #1001 was repeatedly used for the three different leases.
•
The lessee for Lease #1012 received a fee waiver for the entire rental and utility charges. However,
this waiver had not been approved by the Central Office or documented on the Rental
Prequalification Request Form.
Recommendation
•
•
Fee waivers should be properly approved and documented in the Rental Prequalification Request.
Moreover, fee waivers can only be applied to the rental portion. The utilities portion cannot be
waived, and should be collected from lessees.
North Area
155
Management Letter
Concur. The three leases in question were not new leases they were recurring leases on a month to month
arrangement. In the future, once a number has been assigned to a lease, the same number will be
assigned to the lease if it’s ongoing. Lease #1012 was a funeral repast for a slain family in Riviera Beach
in October. Due to the nature of the request, we did not have time to obtain approval in writing for the
waiver request. Instead the approval was granted verbally from the leasing office to waive the facility fee
including the District’s portion. A community member paid for the custodian cost.
156
North Area
William T. Dwyer High School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Joseph Lee
Joseph Lee
Treasurer:
Fiscal Year 2010:
During Audit:
Constance Hodgdon
Constance Hodgdon
$ 341,293.60
Checking
Investments
$ 341,293.60
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$ 35,847.17
4,561.49
54,538.33
58,193.39
66,057.85
135,211.37
8,656.95
$ 363,066.55
Receipts
$ 310,349.21
65,085.63
107,993.67
106,382.02
219,321.73
201,012.64
15,220.94
$1,025,365.84
Disbursements
$ 321,959.20
68,789.64
118,764.78
100,161.70
206,118.12
218,800.67
12,544.68
$1,047,138.79
Transfers
In
$ 88,666.65
12,254.58
34,250.08
29,262.86
41,161.48
36,449.35
7,102.13
$ 249,147.13
Transfers
Out
$ 63,948.31
12,332.58
39,997.78
25,185.10
38,351.49
55,698.58
13,633.29
$ 249,147.13
Ending
Balances
$ 48,955.52
779.48
38,019.52
68,491.47
82,071.45
98,174.11
4,802.05
$ 341,293.60
157
Management Letter
UNRESTRICTED ACCESS TO DROP-SAFE
(REPEATED)
Finding
During the audit, we noted that the bookkeeper had the full combination to access the drop-safe.
Bulletin #P-9303-AS/BA states, “To enable personnel to gain access to the drop-safe without requiring
the principal’s involvement, part of the combination should be provided to two employees. One of these
employees should be the school’s internal accounts bookkeeper. As a backup, two other alternate
employees can be provided part of the combination as well.”
Recommendation
To ensure assets are safeguarded properly, no one (except the Principal) should have full combination to
access the drop-safe in accordance with Bulletin #P-9303-AS/BA.
Concur. We will request a new combination and distribute it to the correct employees.
Finding
The review of sample disbursements and P-Card records found that 27 of the 28 P-Card Monthly Bank
Statements for April, May, and June 2010 were not reviewed and signed off by the cardholders and the
Principal. Specifically,
•
Seven statements were neither signed by the cardholders nor approved by the Principal.
•
One statement was not approved by the Principal.
•
One statement was not signed by the cardholder.
•
18 statements were approved by the Principal without the date.
Recommendation
Procedures Manual, cardholder should complete the monthly reconciliation of P-Card activities by the
20th of each month. As part of the reconciliation, cardholders are required to complete the P-Card End of
Cycle Checklist; and all monthly P-Card reconciliation records including the End of Cycle Checklist and
Monthly Bank Statement, should be reviewed and approved by the Principal.
158
North Area
Management Letter
Concur. Will make sure to follow P-Card procedures more accurately.
North Area
159
Other Schools
North Area Total
1
0
0
13
14
15
0
0
0
0
Timecard
16
0
17
0
20
21
22
23
23a
24
25
26
27
28
29
30
31
NORTH AREA
Account
Access to Drop Safe
Documented
Maintianed
√
√
1
1
0
√
0
1
√
0
1
√
√
2
√
0
0
0
0
1
0
1
32
32a
0
0
33
√
0
34
2
35
0
37
√
√
0
39
1
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
Receipts
Disbursements
Undercharged Rental
School Programs
Distributed
Missing Documentation
0
19a
Indian Ridge School
19
18
Level
Funds
11
Missing Timecard
5
Office
Records Missing
North Area
North Area
Other Schools
Other
40
0
41
0
42
√
0
Number of
Findings
8
3
11
161
Address:
Principal:
Fiscal Year 2010:
During Audit:
Cynthia Smith
Cynthia Smith
Treasurer:
Fiscal Year 2010:
During Audit:
Gertrude Dunbar/Carolyn Jefferson
Carolyn Jefferson
$ 25,450.49
20,000.00
$ 45,450.49
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
North Area
Beginning
Balances
$0.00
0.00
0.00
62.77
131.30
15,356.83
30,865.92
$ 46,416.82
Receipts
$0.00
0.00
0.00
0.00
8.95
127,162.96
2,434.83
$ 129,606.74
Disbursements
$0.00
0.00
0.00
0.00
60.00
127,276.63
3,236.44
$ 130,573.07
Transfers
In
$0.00
0.00
0.00
0.00
0.00
7,107.61
349.77
$ 7,457.38
Transfers
Out
$0.00
0.00
0.00
62.77
0.00
5,432.55
1,962.06
$ 7,457.38
Ending
Balances
$0.00
0.00
0.00
0.00
80.25
16,918.22
28,452.02
$ 45,450.49
163
Management Letter
MISSING RECORDS
Finding
Records for all the Internal Funds monies collections and disbursements for July 1, through October 7,
2009, were missing. According to staff, these transactions were handled and recorded by the former
bookkeeper, who retired on November 2, 2009.
Recommendation
Missing records is a serious violation of District guidelines, and jeopardizes the integrity of fiscal control
system. Without adequate supporting documentation, there is no assurance that (1) revenues collected
were properly accounted for and (2) disbursements and expenses were appropriate. All school records
should be properly safeguarded and retained for a time-period consistent with the District’s Record
Retention Schedule.
Concur. The bookkeeper during this period did in fact retire November 2, 2009. The records regarding
the finding noted above cannot be located. The new bookkeeper maintains records for internal accounts
monies collected and disbursed from December 2009 to present.
DEPOSIT OF MONIES
Finding
•
off the monies into the safe.
•
Collections were not always deposited in a timely manner. For example, $671.22 collected through
two MCRs (#97-8 and #135-8) was not deposited into the bank until six to nine working days after
the collections.
•
During August 2009, and January 2010, the document custodian for Classroom Receipt Book (PBSD
0196) was also responsible for collecting monies and issuing receipts.
Recommendation
•
164
North Area
Management Letter
•
•
To ensure proper accountability through segregation of duties, the school should assign a document
custodian for the Classroom Receipt Books who has no involvement in the use of the document.
Concur. 1) Drop-safe log procedures are outlined in Adult Education Center’s Faculty/Staff Handbook.
Further, procedures are periodically reviewed with staff by the bookkeeper. 2) Deposit #97-8 occurred
during the absence of the former bookkeeper, and deposits were handled by District Accounting Services.
Deposit #135-8 occurred as the result of the new bookkeeper conferring with Accounting Services
regarding the correct internal account to deposit the funds. 3) During the new bookkeeper’s one-on-one
training with a representative from Accounting Services during December 2009, this was discovered and
corrected January 2010. Documentation of correction is available for review.
North Area
165
Indian Ridge School
Address:
1955 Golden Lakes Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Sherri Kelty
Sherri Kelty
Treasurer:
Fiscal Year 2010:
During Audit:
Darlene Dixon
Ana Moya
$ 51,218.88
122,625.07
$ 173,843.95
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
166
Beginning
Balances
$0.00
0.00
4,100.76
1,381.80
2,096.65
144,794.77
30.29
$ 152,404.27
Receipts
$0.00
0.00
2,315.70
6,374.65
17,492.22
36,962.75
10,938.62
$ 74,083.94
Disbursements
$0.00
0.00
6,697.97
3,984.46
19,795.87
21,764.71
401.25
$ 52,644.26
Transfers
In
$0.00
0.00
11,163.59
5,489.68
4,754.64
16,817.00
336.62
$ 38,561.53
Transfers
Out
$0.00
0.00
3,763.59
4,192.65
2,079.01
17,693.23
10,833.05
$ 38,561.53
Ending
Balances
$0.00
0.00
7,118.49
5,069.02
2,468.63
159,116.58
71.23
$ 173,843.95
North Area
Indian Ridge School
Management Letter
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties, including preparing
(1) some Monies Collected Reports (MCRs) for account sponsors to sign as remitters, (2) some Check
Requisitions for other staff members to sign as requestors, (3) Fundraising Application/Recap Form for
other staff members to sign as sponsors, and (4) leasing documentation and collecting leasing fees from
lessees.
Recommendation
the school. Specifically, collecting monies from students and lessees; and preparing MCRs, Check
Requisitions, Fundraiser Application/Recap Forms, and leasing documentation should be performed by
the responsible activities sponsors and staff other than the bookkeeper.
Concur.
DEPOSIT OF MONIES
Finding
were not always deposited in a timely manner. For example,
•
$319.48 collected through MCR# 60-14 was retained by the sponsor for three working days before it
was put into the drop-safe for deposit.
•
$812.50 collected through three MCRs (#63-2, #99-15, #99-1) was not deposited into the bank until
six to nine working days after collection.
Recommendation
As required by DOE Rules (Department of Education’s Financial and Program Cost Accounting and
Reporting for Florida Schools, Chapter 7), monies collected should be turned in daily to the bookkeeper
or put into the drop-safe, and be deposited into the bank within five working days after the collection.
Delay in turning in the monies for deposit could result in potential irregularities.
Concur.
North Area
167
Indian Ridge School
Management Letter
DOCUMENTATION FOR FUNDRAISER
Finding
The review of fundraisers records revealed that:
•
The Staff T-Shirt Sales (Account #6-1700) did not have the required Sales Item Inventory Report.
Due to lack of documentation and inventory counts, we were unable to ascertain if all sales revenues
were properly accounted for.
•
The financial activities for four sample fundraisers were recorder in programs’ primary accounts
instead of a separate decimalized account for each fundraiser. Consequently, revenues and
expenditures for each fundraiser were not readily available. These fundraisers included: Ice Cream
Sales (Account #4-4810) Daily Lunch and Breakfast Sales (Account #5-1200), Business Catalog
Sales (Account #5-1300), and Staff T-Shirt Sales (Account #6-1700).
Recommendation
•
•
Concur.
Finding
The review of sample disbursement and P-Card purchase records found that:
•
Disbursement #5430 (for $875) for payment of DJ service did not have the required School District
Consultant Agreement (PBSD 1420).
•
168
North Area
Indian Ridge School
Management Letter
•
On February 18, 2010, the school made a $1,585.80 purchase for office supplies, which exceeded the
$1,000 per vendor daily limit, without obtaining prior approval from the Purchasing Department.
Instead, this purchase was split into two P-Card transactions ($708.60 and $877.20) in order to
circumvent the $1,000 P-Card purchasing limit.
•
Four P-Card transactions, totaling $1,384.20, for three airline tickets and hotel charges did not have
the Principal’s approved Leaves/Temporary Duty Elsewhere (TDE) Application Forms (PBSD 0032)
and training/conference registration records.
•
Supporting documents for payments were not defaced (stamped “PAID”) after payment was made.
Recommendation
Specifically,
•
•
should help ensure that funds are and will be available for the purchase; and that all purchases are
approved by the Principal.
•
P-Card purchase in excess of $1,000 requires prior approval from the Purchasing Department.
Pursuant to Purchasing Manual Chapter 24, Purchasing Card Procedures, “Splitting an invoice
totaling more than $1,000 is considered Pyramiding and is not allowed. Payment for purchases shall
not be split to stay within the single purchase limit.” The school should not circumvent the rule in
splitting large purchase into multiple small purchases.
•
All travel expenses should be properly approved and documented in accordance with School Board
Policy 6.02 and Bulletin P-13214-CAO/COO. Specifically, School Board Policy 6.02 requires
“Out-of-County Travel--All travel for employees or other authorized persons must be approved by the
Superintendent or designee prior to departure and incurrence of expenses.” and “registration receipt
must be supported by a copy of the program or agenda of the convention or conference”; and
Bulletin #P-13214-CAO/COO requires “all TDE involving out-of-state travel must be approved by
the employee’s respective chief officer prior to incurring any cost. School based employees and
personnel within Academic Division must submit their TDE for out-of-state travel to Chief Academic
Officer.”
•
North Area
169
Indian Ridge School
Management Letter
Concur.
Finding
•
Lease Agreement #1004 was neither signed by the lessee, a witness, nor approved by the Principal.
Moreover, Lease Agreement #1009 was not executed with all the required signatures until 19 days
after the lessee had begun using the facilities.
•
Rentals for Lease #1004 and #1009 were not collected until after the lessees had begun using the
facilities for eight and 19 days respectively.
Recommendation
•
•
Concur.
170
North Area
Central Area
Total (26 Schools)
0
0
0
7
8
9
10
Lantana
0
0
0
0
0
0
1
Person
Maintained
0
0
Barton
0
0
17
18
19
19a
20
√
√
√
C.O. Taylor/Kirklane
Crystal Lakes
Diamond View
√
√
Forest Hill
√
Freedom Shores
Greenacres
√
√
Heritage
Hidden Oaks
Highland
√
Indian Pines
√
Liberty Park
Manatee
√
√
√
Palm Beach Public
Palmetto
√
0
0
4
√
0
11
√
√
8
8
√
√
√
√
√
√
0
23
23a
24
Access to Drop Safe
22
Account
21
16
Level
√
15
Funds
14
Timecard
√
√
√
√
√
√
North Grade
√
South Olive
5
1
Berkshire
√
Coral Reef
√
√
√
√
√
√
√
√
8
11
31
Maintianed
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Palm Springs
√
0
6
√
√
√
√
√
√
South Grade
3
3
√
√
√
√
√
√
√
9
√
√
√
√
√
5
5
34
35
√
√
√
√
2
√
√
√
√
√
4
0
6
0
37
38
√
√
√
√
√
√
√
√
√
√
√
Starlight Cove
0
0
10
39
√
1
Out of County Trips Not Approved By Area
Superintendent
Leases
36
Fundraisers Not Adequately Documented
33
32a
Approved/Documented
32
Timely
30
29
28
Undercharged Rental
27
Receipts
Distributed
26
Documented
√
25
Disbursements
Student Records
Employee Incurred Work Hours While On
Leave/Holiday
13
12
11
6
Fiscal Management
Missing Timecard
5
Attendance and Parent Sign-out Records
Missing / Not Properly Maintained
4
Accounting Records
3
Maintained
2
Central Area Schools
1
Cetnral Area
Central Area
Elementary Schools
Payroll
Others
40
1
41
0
42
Belvedere
√
√
√
√
Discovery Key
√
√
√
√
√
√
Meadow Park
√
√
√
√
0
Number of
Findings
12
0
1
4
1
2
8
0
5
5
3
3
9
6
11
7
8
5
0
3
4
1
9
2
2
112
1
173
Barton Elementary School
Address:
1700 Barton Road
Lake Worth, FL 33460
Principal:
Fiscal Year 2010:
During Audit:
Aurora Francois
Aurora Francois
Treasurer:
Fiscal Year 2010:
During Audit:
Martin Barrow
Karen Gedeon
$ 29,350.99
Checking
Investments
$ 29,350.99
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
61.00
7,188.96
32.50
973.03
23,130.13
193.76
$ 31,579.38
Receipts
$0.00
0.00
19,658.26
0.00
1,194.95
68,928.20
2,223.84
$ 92,005.25
Disbursements
$0.00
0.00
21,220.12
0.00
960.18
70,459.10
1,594.24
$ 94,233.64
Transfers
In
$0.00
0.00
5,446.23
0.00
266.76
3,949.88
146.00
$ 9,808.87
Transfers
Out
$0.00
0.00
5,460.23
0.00
266.76
3,728.88
353.00
$ 9,808.87
Ending
Balances
$0.00
61.00
5,613.10
32.50
1,207.80
21,820.23
616.36
$ 29,350.99
175
Management Letter
Finding
•
During Fiscal Year 2010, the school had one P-Card issued to the bookkeeper, with 210 purchases
totaling $18,540.95. The review of these 210 P-Card transactions revealed that 73 (or 35%) of them
totaling $7,809.18 (or 42%) did not have any supporting documentation. Similar audit finding was
also noted during the 2009 Audit.
•
The P-Card Monthly Bank Statements were missing for four months (December 2009, March 2010,
May 2010, and June 2010). Moreover, none of the eight available Monthly Bank Statements were
reviewed or approved by the Principal.
•
The required End-of-Cycle Checklists were not maintained for 11 months (only the February 2010
checklist was available).
•
Disbursement #2018 (for $200) did not have any supporting documentation.
•
Supporting documentation, including the cancelled check and Check Requisition, for Disbursement
#2011 (for $50) were missing.
•
Two Check Requisitions (#1986 for $60.54 and #2011 for $50) did not have the Principal’s signature.
•
Supporting documentation was not always defaced after payment in order to prevent potential
duplicate payments.
•
•
Three voided checks (#1946, #1993, and #2017) were missing.
Recommendation
•
Missing records is a serious violation of District guidelines, and jeopardizes the integrity of fiscal
control system. Without supporting documentation, there is no assurance that the expenses were
appropriate. All P-Card purchases should be adequately documented and supported by itemized
invoices and receipts.
•
To prevent and detect frauds and irregularities timely, and in accordance with P-Card Procedures
Manual, cardholder should complete the monthly reconciliation of P-Card activities by the 20th of
each month; and the reconciliation records, including P-Card Monthly Bank Statements and End of
176
Central Area
Management Letter
Cycle Checklist, should be reviewed and approved by the Principal.
•
All disbursements should be adequately documented with Principal’s approved Check Requisitions
and supported by itemized invoices and receipts. Without adequate supporting documentation, there
is no assurance that the expenses were appropriate.
•
•
•
To ensure all voided checks are properly accounted for, voided checks should be defaced and should
be maintained for a time period consistent with District Record Retention Schedule.
Concur.
DEPOSIT OF MONIES
Finding
•
Monies were not always deposited timely. For example, $1,350 collected through three MCRs was
retained by the sponsors for one to seven working days before it was turned in to the bookkeeper for
deposit; and another $2,395.31 of the sample collections was not deposited into bank until six to nine
days after the money was collected.
•
MCR #228-1 was for collections of the 5th Grade’s Orlando Fieldtrip. However, the Field
Trip/Activity Planning Report and Approval Request was not approved by the Area Superintendent.
Recommendation
District guidelines.
•
•
Central Area
177
Management Letter
Concur.
Finding
The review of sample fundraiser records revealed that:
•
The Fundraiser Application/Recap Form for the three Safety Patrol fundraisers (Car Wash, Candy
Sales, and Movie Nights) was not approved by the Principal. Moreover, the form was not prepared
and signed by the sponsor until after the fundraisers had begun for six weeks.
•
Three fundraisers (Smencils, Second Grade Field Day, and Fourth Grade Field Day) did not have the
required Sales Item Inventory Reports.
•
The financial activities for four Safety Patrol fundraisers (Candy Sales, Car Wash, Movie Nights, and
Spaghetti) were recorded in the same Safety Patrol Account (Account #6-4000.02) instead of being
recorded in the individual fundraiser accounts.
Recommendation
•
•
inventory. Also, Ticket Sellers Report should be prepared in order for staff to reconcile revenues with
the number of tickets sold.
•
•
178
Central Area
Management Letter
Concur.
Finding
The review of the facility leasing records found that:
•
Lease #1001 was used for two different leases.
•
Lease Agreement #1001 was originally executed on June 15, 2009; and a replacement Lease
Agreement was executed on January 19, 2010. However, the revised agreement was not approved by
the Principal, and sales tax was not collected from this commercial lease. In addition, although a
Rental Prequalification Request was prepared for this lease, the request form was not signed and
approved by the Central Office.
•
The review of leasing revenues found that $9,055.60 in leasing charges collected from two lessees did
not have any leasing documentation. Documentation missing included the District’s approved Rental
Prequalification Request, Lease Agreements, and proof of liability insurance coverage.
Recommendation
•
•
•
To ensure Lease Agreements are legally enforceable and executed, they should be completed with all
the required information including signatures and dates.
•
To protect the School District from potential liabilities, all lessees must provide the proof of adequate
•
Sales tax should be collected from Commercial Leases, recorded in the Florida Sales Tax Payable
Concur.
Central Area
179
Management Letter
ACCESS TO DROP-SAFE
Finding
During the audit, we noted that the access code to the drop-safe had not been changed although the school
had a new bookkeeper since August 24, 2010.
Recommendation
To ensure assets are safeguarded properly, the combination to access the safe should be changed if there
is a change in personnel who knows the access code. Moreover, access to drop-safe should be restricted
only to authorized personnel in accordance with Bulletin #P-9303-AS/BA which states that “To enable
personnel to gain access to the drop-safe without requiring the principal’s involvement, part of the
combination should be provided to two employees. One of these employees should be the school’s
internal accounts bookkeeper. As a backup, two other alternate employees can be provided part of the
combination as well.”
Concur.
Additional Comments
These findings have been reviewed by the principal and the bookkeeper. Barton is in the process of
implementing new guidelines in order to stay in compliance for the future.
180
Central Area
Belvedere Elementary School
Address:
3000 Parker Avenue
Principal:
Fiscal Year 2010:
During Audit:
Diane Mahar
Diane Mahar
Treasurer:
Fiscal Year 2010:
During Audit:
Adis Garcia
Adis Garcia
SACC Director:
Fiscal Year 2010:
During Audit:
Connie Abston
Connie Abston
$ 31,453.38
Checking
Investments
$ 31,453.38
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
0.00
0.00
0.00
2,203.99
56,377.75
2,102.50
$ 60,684.24
Receipts
$0.00
0.00
1,148.50
0.00
4,630.47
166,451.67
3,195.28
$ 175,425.92
Disbursements
$0.00
0.00
1,021.50
0.00
6,515.80
191,891.94
5,227.54
$ 204,656.78
Transfers
In
$0.00
0.00
127.00
0.00
0.00
1,053.64
183.06
$ 1,363.70
Transfers
Out
$0.00
0.00
127.00
0.00
0.00
1,074.04
162.66
$ 1,363.70
Ending
Balances
$0.00
0.00
127.00
0.00
318.66
30,917.08
90.64
$ 31,453.38
181
Belvedere Elementary School
Management Letter
The audit found no material instances of noncompliance.
182
Central Area
Berkshire Elementary School
Address:
1060 South Kirk Road
Principal:
Fiscal Year 2010:
During Audit:
Teresa Stoupas
Maria Bishop
Treasurer:
Fiscal Year 2010:
During Audit:
Brizeida Lora
Brizeida Lora
SACC Director:
Fiscal Year 2010:
During Audit:
Jennifer Richer
Jennifer Richer
$ 42,746.87
Checking
Investments
$ 42,746.87
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
0.00
2,715.94
0.00
3,101.70
37,880.15
1,383.71
$ 45,081.50
Receipts
$0.00
0.00
8,140.08
1,163.00
17,884.12
489,092.39
19,601.39
$ 535,880.98
Disbursements
$0.00
$0.00
8,094.06
299.76
16,801.21
492,589.22
20,431.36
$ 538,215.61
Transfers
In
$0.00
0.00
2,764.36
190.69
4,856.27
16,468.64
7,914.93
$ 32,194.89
Transfers
Out
$0.00
0.00
5,526.32
1,053.93
4,856.27
14,274.71
6,483.66
$ 32,194.89
Ending
Balances
$0.00
0.00
0.00
0.00
4,184.61
36,577.25
1,985.01
$ 42,746.87
183
Berkshire Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $2,610.58 collected through five MCRs (#100-6, #1405, #140-6, #140-12, and #143-3) was retained by the sponsors for one to 15 working business days before
it was put into the safe for deposit.
Recommendation
District guidelines. Specifically, as required by DOE Rules, monies collected should be turned in daily to
the bookkeeper or put into the drop-safe, and be deposited into the bank within five working days after
collection. Delay in turning in the monies for deposit could result in potential irregularities.
Concur. Staff has been re-trained in deposit of monies procedures. Bookkeeper will monitor closely and
notify principal of irregularities immediately.
184
Central Area
C. O. Taylor/Kirklane Elementary School
Address:
4200 Purdy Lane
Palm Springs, FL 33461
Principal:
Fiscal Year 2010:
During Audit:
Agartha Gragg
Agartha Gragg
Treasurer:
Fiscal Year 2010:
During Audit:
Linda Hawkins
Linda Hawkins
SACC Director:
Fiscal Year 2010:
During Audit:
Alexandria Chaple
Alexandria Chaple
$ 1,676.92
Checking
Investments
$ 1,676.92
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
0.00
( 2,198.06)
6.86
0.00
4,016.22
( 9.52)
$ 4,013.56
Receipts
$0.00
286.00
52,806.40
2,300.35
15,753.17
338,197.32
30,611.87
$ 439,955.11
Disbursements
$0.00
174.44
52,240.87
2,190.72
14,096.11
339,676.60
31,714.95
$ 440,093.69
Transfers
In
$0.00
233.48
25,181.70
780.55
3,032.47
14,660.16
14,813.70
$ 58,702.06
Transfers
Out
$0.00
345.04
23,545.79
896.54
4,556.39
15,799.47
13,558.83
$ 58,702.06
Ending
Balances
$0.00
0.00
3.38
0.50
133.14
1,397.63
142.27
$ 1,676.92
185
Clifford O. Taylor/Kirklane Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies were not always deposited timely. For example, $6,250.73 collected through four MCRs
(#310-759, #319-832, #326-889, and #342-1024) was retained by the sponsors for one to three days
before it was turned in for deposit. Another $132.63 collected through two MCRs (#282-598 and
#354-1137) was not timely processed by the bookkeeper and it was not deposited into the bank until
seven and eight days after collection.
•
Recommendation
•
•
Teacher/staff reminded via monthly emails and on Faculty/Staff monthly agendas NOT TO “HOLD” any
monies in classrooms. Coins will no longer be “held” for deposits. Teachers/Staff will be instructed 2
times yearly / reminded monthly as to how to complete the Drop-safe Log.
Finding
•
186
Nine P-Card purchases, totaling $933.67, did not have any supporting documentation during a threemonth period. Moreover, the cardholders completed the Missing Receipt Reports for three (totaling
$91.06) of these nine purchases.
Central Area
Management Letter
•
Eight P-Card purchases, totaling $2,067.46, were not supported by vendors’ invoices or receipts.
Instead, these purchases were supported by staff’s handwritten notes, Internal Accounts Purchase
Orders, or packing lists that did not indicate the items and dollar amounts of the purchases.
Recommendation
assurance that the expenses were appropriate.
Concur. Eight of the nine P-Card purchases now have the supportive documentation (receipts/invoices)
that were not attached in a timely manner. We will no longer use vendors packing slips as supportive
documentation.
CREDIT CARD
Finding
The school obtained a warehouse club’s credit card, with a total revolving credit of $5,000 for five
authorized users (cardholders). The review of this credit card account found that the school incurred
$62.99 in finance charge (Disbursement #14761) during October 2009, because the school did not pay-off
the prior month’s purchases. In addition, staff also used this credit card to make purchases at another
store, which was inconsistent with Bulletin #P-12690-CAO/COO/P.
Recommendation
District Bulletin P-12690-CAO/COO/P allows schools to obtain credit cards from certain warehouse
clubs and requires that
“It must be a business card paid in full each month by using your internal fund, and
must follow all District purchasing procedures including P-Card procedures. The store
card should be used for in-store purchases only.
The school should comply with District Bulletin P-12690-CAO/COO/P (1) by paying all charges in full
and (2) use the store card for in-store purchases only.
Concur. We will ensure payment in full each month for SAMS Club purchases.
Central Area
187
Management Letter
Finding
The review of facility leasing records found that the leasing charges for Leases #1001 and #1008 were not
collected until after the lessees had begun using the facilities for seven months and three months
respectively.
Recommendation
related District guidelines. Specifically, as required by School Board Policy 7.18, “fees are to be paid at
least twenty-four (24) hours prior to use of a facility.”
Concur. All agencies requesting rental space will receive written notice that the space will not be
available unless payment is made in a timely manner which is at least 24 hours prior to their start date.
Additional comments: We applaud our bookkeeper for her positive tenacity in working with a large
faculty/staff. She continues to demonstrate master organizational skills in record keeping and maintains a
serious commitment to operate within the District’s policies and procedures.
188
Central Area
Coral Reef Elementary School
Address:
6151 Hagen Ranch Road
Principal:
Fiscal Year 2010:
During Audit:
Bobbi Moretto
Bobbi Moretto
Treasurer:
Fiscal Year 2010:
During Audit:
Donna Laska
Donna Laska
SACC Director:
Fiscal Year 2010:
During Audit:
Pat Felice
Pat Felice
$ 64,606.69
Checking
Investments
$ 64,606.69
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
1,883.45
5,681.91
4,251.22
3,053.46
72,287.94
683.49
$ 87,841.47
Receipts
$0.00
926.00
22,966.60
1,965.75
659.05
775,437.46
16,149.58
$ 818,104.44
Disbursements
$0.00
825.00
23,922.40
2,110.93
2,191.90
792,729.87
19,559.12
$ 841,339.22
Transfers
In
$0.00
101.00
3,036.09
741.26
191.00
36,369.42
4,812.16
$ 45,250.93
Transfers
Out
$0.00
101.00
3,037.99
741.26
181.57
40,090.96
1,098.15
$ 45,250.93
Ending
Balances
$0.00
1,984.45
4,724.21
4,106.04
1,530.04
51,273.99
987.96
$ 64,606.69
189
Coral Reef Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
found that monies were not always deposited timely. For example, $3,706.21 collected through two
MCRs (#10-115 and #101-29) was retained by the sponsors for two to five working days before it was
turned in to the bookkeeper for deposit.
Recommendation
or put into the drop-safe, and be deposited into the bank within five working days after collection. Delay
in turning in the monies for deposit could result in potential irregularities.
Concur. An addendum was added to the faculty handbook stating the procedures on MCRs. Money
collected will be placed in the drop safe on a daily basis and deposited the next business day. All staff has
been informed of the memo dated 7/28/2010. The bookkeeper and/or the After the Bell director/assistant
director will notate any reason a deposit is delayed due to unexpected circumstances, for auditing
purposes.
190
Central Area
Crystal Lakes Elementary School
Address:
6050 Gateway Boulevard
Boynton Beach, FL 33437
Principal:
Fiscal Year 2010:
During Audit:
Diane Curcio-Greaves
Diane Curcio-Greaves
Treasurer:
Fiscal Year 2010:
During Audit:
Penny Ritcher
Penny Ritcher
SACC Director:
Fiscal Year 2010:
During Audit:
Michelle Soto
Michelle Soto
$ 73,570.30
Checking
Investments
$ 73,570.30
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
7,265.34
4,910.79
105.54
14,119.34
27,016.81
6,936.96
$ 60,354.78
Receipts
$0.00
733.00
12,841.85
1,180.00
13,843.15
356,953.42
2,323.26
$ 387,874.68
Disbursements
$0.00
1,353.92
12,862.17
1,048.22
15,044.77
339,319.69
5,030.39
$ 374,659.16
Transfers
In
$0.00
67.35
2,652.57
0.00
1,398.47
4,773.08
993.32
$ 9,884.79
Transfers
Out
$0.00
67.35
2,910.39
0.00
1,200.33
4,971.22
735.50
$ 9,884.79
Ending
Balances
$0.00
6,644.42
4,632.65
237.32
13,115.86
44,452.40
4,487.65
$ 73,570.30
191
Crystal Lakes Elementary School
Management Letter
Finding
•
Two disbursements (#10644 for $1,065.98 and #10830 for $1,109.14) exceeded the $1,000 Purchase
Order threshold, but did not have the required Purchase Order.
•
The P-Card Monthly Billing Statements were neither reviewed nor approved by the Principal. For
example, our review of statements for three sample months (July 2009, May 2010 and June 2010)
revealed that two of them were signed by the cardholders only, and four were signed by the
cardholders and approved by the Principal’s secretary instead of the Principal.
Recommendation
Specifically,
•
•
the 20th of each month; and the reconciliation records, including P-Card Monthly Bank Statements and
End of Cycle Checklist, should be reviewed and approved by the Principal.
Concur. Corrections have been made. All purchases will be pre-approved by the Principal. No purchases
will exceed $1,000. I also have a new P-card manager who has a scheduled day each month where we sit
and review purchases and I sign the monthly statements and checklist.
192
Central Area
Diamond View Elementary School
Address:
5300 Haverhill Road
Greenacres, FL 33463
Principal:
Fiscal Year 2010:
During Audit:
Carolyn Seal
Carolyn Seal
Treasurer:
Fiscal Year 2010:
During Audit:
Kim Griffin / Vacant
Wendy Martin
SACC Director:
Fiscal Year 2010:
During Audit:
Josey Stamper
Josey Stamper
$ 39,169.71
Checking
Investments
$ 39,169.71
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
173.57
161.88
1,592.43
3,931.50
24,540.48
2,821.98
$ 33,221.84
Receipts
$0.00
300.00
29,205.12
590.99
14,671.69
405,022.78
8,741.08
$ 458,531.66
Disbursements
$0.00
240.00
29,068.18
1,188.56
13,432.83
399,330.98
9,323.24
$ 452,583.79
Transfers
In
$0.00
0.00
5,774.34
0.00
4,344.32
7,937.91
1,114.78
$ 19,171.35
Transfers
Out
$0.00
0.00
5,911.28
0.00
4,702.12
7,937.91
620.04
$ 19,171.35
Ending
Balances
$0.00
233.57
161.88
994.86
4,812.56
30,232.28
2,734.56
$ 39,169.71
193
Management Letter
Finding
•
Two Disbursements (#3911for $650 and #3929 for $1,395) for payment of consultant services for the
SACC program, did not have the required School District Consultant Agreements (PBSD 1420).
•
The Yearbook printing contract (Disbursement # 3897 for $4,800) was not signed and approved by
the Principal; instead, it was signed by the activity sponsor.
Recommendation
•
•
Concur.
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process revealed that
monies collected were not always deposited timely. For example, $756 collected through MCRs #94-1
and #99-13 was retained by the sponsors for one to 13 working days before it was turned in to the
bookkeeper for deposit.
Recommendation
194
Central Area
Management Letter
Concur.
SACC PROGRAM
Finding
As of June 30, 2010, the school’s SACC and Summer Camp programs had a total fees receivable balance
of $50,376.62. On July 8, 2010, the school wrote-off $42,397.56 of the fees receivable as bad debts,
which had been delinquent for more than six months.
Recommendation
SACC is a self-sufficient program supported by fees. To ensure fiscal accountability, SACC fees should
be collected in accordance with SACC Operational Manual, which states “fees are payable in advance
and are collected monthly on the first three school days of the month.”
Concur. Met with SACC Director to ensure proper monthly payments are collected.
Finding
•
Lease #1003 did not have the required District’s approved Rental Prequalification Request Form.
•
Lessees for Leases #1008 and #1012 were charged with the incorrect hourly rate, resulting in $720
undercharging in custodial fees.
•
Leasing charges for Leases #1003 and #1012 were not collected until after the lessees had begun
•
$122 in utility fee collected from Lease #1003 was not recorded in the Utilities Account (#6-5500)
nor transmitted to the Central Office.
Recommendation
Central Area
195
Management Letter
•
•
Leasing charges, including custodial fees, should be computed in accordance with the approved Rate
Schedule.
•
•
The portion of utility fees should be recorded in the Facilities Rental Utilities Account (#6-5500) and
transmitted to the Central Office in accordance with the approved Rate Schedule.
Concur.
196
Central Area
Discovery Key Elementary School
Address:
3550 Lyons Road
Principal:
Fiscal Year 2010:
During Audit:
Donald Messing/Catherine Lewis
Catherine Lewis
Treasurer:
Fiscal Year 2010:
During Audit:
Stacey Colella
Stacey Colella
SACC Director:
Fiscal Year 2010:
During Audit:
Chris Schroder/Tammy Cella
Tammy Cella
$ 68,093.27
Checking
Investments
$ 68,093.27
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
0.00
5,168.84
2,583.14
14,797.03
24,480.85
4,044.36
$ 51,074.22
Receipts
$0.00
0.00
76,591.46
7,290.71
34,718.97
583,259.36
1,647.67
$ 703,508.17
Disbursements
$0.00
0.00
78,502.66
6,107.54
38,535.64
561,000.87
2,342.41
$ 686,489.12
Transfers
In
$0.00
0.00
3,418.32
1,211.65
2,888.16
19,060.75
1,212.50
$ 27,791.38
Transfers
Out
$0.00
0.00
3,792.60
1,218.70
2,906.31
19,410.35
463.42
$ 27,791.38
Ending
Balances
$0.00
0.00
2,883.36
3,759.26
10,962.21
46,389.74
4,098.70
$ 68,093.27
197
Discovery Key Elementary School
Management Letter
198
Central Area
Forest Hill Elementary School
Address:
5555 Purdy Lane
Principal:
Fiscal Year 2010:
During Audit:
Ana Arce-Gonzalez
Ana Arce-Gonzalez
Treasurer:
Fiscal Year 2010:
During Audit:
Sue Adrion
Sue Adrion
SACC Director:
Fiscal Year 2010:
During Audit:
Anita Winkis
Anita Winkis
$ 31,163.13
Checking
Investments
$ 31,163.13
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
372.13
3,196.46
168.57
2,933.61
19,415.96
2,224.61
$ 28,311.34
Receipts
$0.00
3,604.00
8,722.90
27,416.16
5,368.17
259,485.91
4,214.20
$ 308,811.34
Disbursements
$0.00
3,189.95
9,242.47
27,570.30
5,566.35
252,604.60
7,785.88
$ 305,959.55
Transfers
In
$0.00
1,934.08
1,818.17
7,306.44
324.78
21,610.42
1,779.70
$ 34,773.59
Transfers
Out
$0.00
1,934.08
1,803.74
7,320.87
324.78
22,975.13
414.99
$ 34,773.59
Ending
Balances
$0.00
786.18
2,691.32
0.00
2,735.43
24,932.56
17.64
$ 31,163.13
199
Management Letter
DEPOSIT OF MONIES
Finding
•
The bookkeeper performed incompatible duties in completing MCRs for other office staff to sign as
remitters.
•
bookkeeper.
Recommendation
•
To ensure fiscal accountability, segregation of duties should be enforced at the school. The
bookkeeper should not perform incompatible duties, which can result in conflict of interest, such as
documentation.
•
Although this audit finding was found, we had the same audit finding brought to our attention in May
2010 for FY09. This same audit finding was addressed in our September 2010 audit for FY10. This
current audit finding is still based on information prior to our May 2010 audit when it was brought to our
attention. I feel that this is a double audit finding and implementation for correction was not allowed.
Finding
•
200
The Equipment Rental contract (Disbursement #11117 for $433.12) was signed-off by the
bookkeeper instead of the Principal.
Central Area
Management Letter
•
A $535.43 P-Card purchase was supported by an e-mail confirmation. However, the confirmation did
not have the dollar amount of the purchase; instead, the total dollar amount was handwritten on the email printout.
•
to prevent potential duplicate payments.
Recommendation
Specifically,
•
Directive D-6.03 “the Principal of the school is the only person to whom authority has been granted
to make any purchase that in any way obligate the school for payment.”
•
itemized invoices and receipts. Without adequate supporting documentation, the legitimacy of these
disbursements becomes questionable.
•
Concur.
Central Area
201
Freedom Shores Elementary School
Address:
3400 Hypoluxo Road
Principal:
Fiscal Year 2010:
During Audit:
Valarie Z. Haines
Valarie Z. Haines
Treasurer:
Fiscal Year 2010:
During Audit:
Tracy Coleman
Tracy Coleman
SACC Director:
Fiscal Year 2010:
During Audit:
Kim Sheehan
Kim Sheehan
$ 70,274.27
Checking
Investments
$ 70,274.27
Athletics
Music
Classes
Clubs
Departments
Trusts
General
202
Beginning
Balances
$ 2,912.59
123.55
5,317.78
2,036.41
1,506.36
56,559.37
7,557.54
$ 76,013.60
Receipts
$ 782.50
245.65
51,846.68
7,426.00
26,692.42
647,849.24
11,144.94
$ 745,987.43
Disbursements
$ 2,389.44
220.00
45,075.67
8,082.99
23,847.79
654,712.24
17,398.63
$ 751,726.76
Transfers
In
$ 74.30
25.65
7,945.62
1,322.25
5,471.21
17,333.92
4,303.89
$ 36,476.84
Transfers
Out
$ 74.30
25.65
8,777.41
1,460.25
5,552.21
17,521.32
3,065.70
$ 36,476.84
Ending
Balances
$ 1,305.65
149.20
11,257.00
1,241.42
4,269.99
49,508.97
2,542.04
$ 70,274.27
Central Area
Management Letter
Finding
The review of sample disbursements and P-Card purchases revealed that:
•
Disbursements #7812 and #7923 (totaling $450) did not have any supporting documentation.
•
Disbursements #7662, #8051, and #8091 (totaling $3,610.38) did not have the Principal’s approved
Check Requisitions.
•
Disbursement #7533 (for $1,005) for payment to a SACC program consultant did not have the
required School District Consultant Agreement (PBSD 1420). Moreover, the School District
Consultant Agreements for Disbursements #7485 (for $300) and #7795 (for $1,067.50) were not
Recommendation
•
All disbursements should be adequately documented with Check Requisitions, approved by the
Principal, and supported by itemized invoices and receipts. Without adequate supporting
documentation, there is no assurance that the expenses were appropriate.
•
Concur. P-Card purchases – all supporting documents were submitted for review. Effective immediately,
no checks will be signed without required check requisition.
Finding
The review of fundraiser records found that the Glow Necklaces Sales (Account #6-4000.05), Safety
Patrol Candy Sales (Account #6-4000.01) and Chip Fundraiser (Account #6-4000.03) did not have the
required Sales Item Inventory Reports.
Central Area
203
Management Letter
Recommendation
guidelines. Specifically, Sales Item Inventory Report should be properly completed with the needed
information so that staff can reconcile sales revenues and account for items purchased, given away, or
remained in inventory. All significant discrepancies between the estimated revenue and actual receipt
should be investigated and disposed of accordingly.
Concur. Fundraiser sponsors will be required to complete Sales Item Inventory Reports. Individual
trainings will occur as part of the Fundraiser Application approval.
Finding
•
Five Lease Agreements (#1002, #1003, #1004, #1006, #1007) did not indicate the times for the use of
facilities, although the locations and dates were listed on the Agreement.
•
The school recorded the entire amounts of the rentals in the Rental Income Account (#6-3800)
without allocating the proper portion to the Facilities Rental Utilities Account (#6-5500).
Recommendation
•
•
Rate Schedule.
Concur. The new system will prevent future errors.
204
Central Area
Greenacres Elementary School
Address:
405 Jackson Avenue
Principal:
Fiscal Year 2010:
During Audit:
Patricia Lucas
Patricia Lucas
Treasurer:
Fiscal Year 2010:
During Audit:
Donna Shaw
Donna Shaw
SACC Director:
Fiscal Year 2010:
During Audit:
Omi Torres
Omi Torres
$ 44,643.08
Checking
Investments
$ 44,643.08
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
135.87
2,913.30
16.97
5,582.35
39,313.80
5,537.06
$ 53,499.35
Receipts
$0.00
1,133.50
30,734.96
82.02
7,469.20
207,164.25
3,556.87
$ 250,140.80
Disbursements
$0.00
1,673.57
23,762.61
0.00
8,516.28
218,241.24
6,803.37
$ 258,997.07
Transfers
In
$0.00
910.10
5,315.54
0.00
4,349.86
25,318.70
717.00
$ 36,611.20
Transfers
Out
$0.00
505.53
11,178.72
3.90
1,801.38
22,053.67
1,068.00
$ 36,611.20
Ending
Balances
$0.00
0.37
4,022.47
95.09
7,083.75
31,501.84
1,939.56
$ 44,643.08
205
Management Letter
Finding
The review of the Sales Item Inventory Report and Fundraising Application/Recap Form for the P.E.
Uniform Sale (Account #5-1900.01) indicated that this fundraiser had a total sales revenue of $1,683.
However, only $1,148 in revenue was deposited into the General Ledger account; and $535 in sales
revenue was unaccounted for.
Recommendation
guidelines. Specifically, Sales Item Inventory Reports should be accurately completed with all the needed
information in order to maintain control in items purchased, given away, or remained in inventory. All
significant discrepancies between the estimated revenue and actual receipt should be investigated and
Concur. Procedures were reviewed with staff at the March 2, 2011 faculty meeting.
Finding
•
A $100 P-Card purchase made on April 23, 2010, did not have any documentation.
•
Total rental cost for the 4th Grade camping trip to Pine Jog Environmental Education Center was
$1,320. The school paid $100 (Disbursement #9683) in security deposit when making reservation
with the vendor. However, after the field trip, the school paid the vendor $1,320 (Disbursement
#9881), without deducting the $100 deposit paid previously. The school over-paid the vendor by
$100.
Recommendation
Specifically,
• All disbursements, including P-Card purchases, should be adequately documented and supported by
•
206
The school should recoup the $100 over-payment from the vendor.
Central Area
Management Letter
The only documentation for a $100 expenditure in April 2010 was to FAU for a training. This
documentation was given to the auditor. The bookkeeper will work with FAU to recoup the over-payment.
SACC PROGRAM
Finding
On June 30, 2010, the SACC Special Activities Account (#6-9600) had a year-end balance of $2,341.58.
Recommendation
Pursuant to SACC Operational Manual, charges to the students should approximate the cost of the
activities and no excessive profits should be accrued to these accounts, and the year-end balance for the
SACC Special Activities Account should not exceed $750. The school should monitor the revenues and
expenditures of this account, and adjust the fees accordingly.
The SACC program has run a deficit over the past year and the school has worked to negate the negative
balance. I believe the money in the account was pending a transfer to cover the balance.
Central Area
207
Heritage Elementary School
Address:
5100 Melaleuca Lane
Principal:
Fiscal Year 2010:
During Audit:
Treasurer:
Fiscal Year 2010:
During Audit:
SACC Director:
Fiscal Year 2010:
During Audit:
Seth Moldovan
Seth Moldovan
Mary Paradise
Mary Paradise
Laura Lowman
Laura Lowman
$ 26,525.30
Checking
Investments
$ 26,525.30
Athletics
Music
Classes
Clubs
Departments
Trusts
General
208
Beginning
Balances
$0.00
0.00
1,163.21
39.61
2,252.10
21,599.26
3,764.53
$ 28,818.71
Receipts
$0.00
0.00
1,409.64
0.00
11,057.45
290,597.04
11,683.53
$ 314,747.66
Disbursements
$0.00
41.09
2,208.06
( 64.71)
9,131.60
293,868.21
11,856.82
$ 314,856.63
Transfers
In
$0.00
41.09
328.44
0.00
2,370.23
12,127.58
3,306.51
$ 18,173.85
Transfers
Out
$0.00
0.00
144.76
0.00
2,370.23
12,879.68
2,779.18
$ 18,173.85
Ending
Balances
$0.00
0.00
548.47
104.32
4,177.95
17,575.99
4,118.57
$ 26,525.30
Central Area
Management Letter
Finding
•
The School Store Sales (Account #6-4402.08) did not have the Principal’s approved
Fundraiser/Application Recap Form and Sales Item Inventory Report.
•
Some information listed on the Sales Item Inventory Reports for two Safety Patrol Fundraisers were
incorrect: (1) the quantity of ice-pop purchased for resale was incorrect for the Safety Patrol Ice Pop
Sales (Account #6-4000.04), and (2) the selling price was incorrect for the Safety Patrol Coupon
Book Sales (Account #6-4000.11).
Recommendation
•
•
Concur. A more detailed review of the fundraising application/recap form and sales item inventory report
will occur in the future.
SACC RECORDS
Finding
The review of the school’s SACC program revealed that:
•
Three generic receipts books were located in the SACC files and were used for collecting SACC fees
during Fiscal Year 2010.
•
The program had $13,014 year-end deficit as of June 30, 2010.
Central Area
209
Management Letter
Recommendation
•
To ensure proper fiscal accountability, only District’s standardized and approved receipts are to be
used for receipting monies.
•
SACC is a self-sufficient program supported by fees. The school should monitor closely the
program’s financial condition; adjustment to staffing and related expenditures should be implemented
so that expenditures will not exceed revenues.
Concur. The generic receipt books will no longer be used. We will continue to work on covering the
deficit in the fall.
210
Central Area
Hidden Oaks Elementary School
Address:
7685 S. Military Trail
Principal:
Fiscal Year 2010:
During Audit:
Sari Myers
Sari Myers
Treasurer:
Fiscal Year 2010:
During Audit:
Lisa Molbogot
Lisa Molbogot
SACC Director:
Fiscal Year 2010:
During Audit:
Ruben Soto
Ruben Soto
$ 68,748.51
Checking
Investments
$ 68,748.51
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
0.00
4,808.13
882.60
10,952.30
53,580.18
8,186.90
$ 78,410.11
Receipts
$0.00
684.00
60,920.68
4,484.07
13,168.28
539,148.65
27,489.65
$ 645,895.33
Disbursements
$0.00
568.53
59,447.77
4,686.41
18,687.00
542,059.01
30,108.21
$ 655,556.93
Transfers
In
$0.00
0.00
21,120.42
2,923.23
3,078.00
32,004.97
9,020.90
$ 68,147.52
Transfers
Out
$0.00
0.00
21,186.35
2,698.98
3,078.00
32,004.97
9,179.22
$ 68,147.52
Ending
Balances
$0.00
115.47
6,215.11
904.51
5,433.58
50,669.82
5,410.02
$ 68,748.51
211
Management Letter
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties. Specifically,
•
She was collecting leasing fees from lessees and preparing the related MCRs for other staff members
to sign as remitters.
•
Although incoming mails were sorted and distributed by someone other than the bookkeeper, mails
addressed to the bookkeeper remained unopened when they were given to her for opening and
processing.
Recommendation
incompatible duties. Specifically,
•
The bookkeeper should not collect monies from students and lessees, and preparing collection
records.
•
Although some mails were addressed to the bookkeeper, incoming mails might contain payments
from various sources, such as school picture commission checks. To ensure proper segregation of
duties and safeguard of school assets, receiving and opening the incoming mails at the school should
be assigned to other staff members, and payments received in the mails should be recorded on a
Monies Collected Report (MCR) by the mail opener prior to turning in to the bookkeeper for deposit.
Concur. The confidential secretary will open all mail addressed to the bookkeeper. The bookkeeper will
not complete Monies Collected Reports.
Finding
The review of fundraising documentation revealed that the Fundraiser Application/Recap Forms for the
Fifth Grade Luau Party (Account #3-3500.01) was not approved by the Principal until five weeks after the
fundraising event had completed; and the School Store Sales (Account #7-0100.02) was not approved by
the Principal until the end of the school year.
Recommendation
To ensure that fundraising activities are consistent with the School Board Mission and in accordance with
School Board Policy 2.16, fundraisers should be pre-approved by the Principal and documented in the
212
Central Area
Management Letter
Fundraising Application/Recap Form.
Concur. The principal will approve and sign all fundraising applications prior to the start of the event.
DEPOSIT OF MONIES
Finding
•
dropping off the monies into the safe. For example, $2,015.50 in lease payment collected through
MCR #113-2 was not recorded on the Drop Safe Log.
•
Monies were not always deposited timely. For example, $2,060.01 collected through four MCRs
(#78-12, #78-13, #78-18, and #90-2) was retained by the sponsors for two to three working days
before it was turned in for deposit.
Recommendation
•
•
Concur. Staff is instructed verbally and in writing of the polices and procedures of collecting and
depositing money. All deposited monies will be recorded on the Drop-safe Log complete with amount and
date. All monies collected will be turned in daily.
Finding
The review sample disbursements and P-Card records found that the Yearbook printing contract
Central Area
213
Management Letter
(Disbursement # 2386 for $5,700) was not signed and approved by the Principal; instead, it was signed by
the activity sponsor.
Recommendation
Concur. Only the principal will sign contracts.
Finding
The review of school facility leasing activities found that:
•
Lease #1001 was charged with the incorrect number of hours for use of facilities, resulting in a
$240 rental undercharge. Moreover, 11 out of the 12 payments were not received until after the
lessee had used the facilities, with delays ranged from two to 18 days.
•
Lease #1010 was for the use of facilities on June 2, 2010; however, the leasing charges ($192.75)
were not collected from the lessee as of June 30, 2010.
Recommendation
related District guidelines. As required by School Board Policy 7.18, “fees are to be paid at least twentyfour (24) hours prior to use of a facility.”
The majority of lease payments are received within the first 10 days of the month. We have been fortunate
to have the church lease our facility for six years. They have never missed a payment. The proceeds made
from this lease have provided the students of Hidden Oaks with materials, technology and capital
improvements that we otherwise would not have. For Lease #1010
214
Central Area
Highland Elementary School
Address:
500 Highland Avenue
Principal:
Fiscal Year 2010:
During Audit:
Brian Killeen
Brian Killeen
Treasurer:
Fiscal Year 2010:
During Audit:
Teresa Porter
Teresa Porter
SACC Director:
Fiscal Year 2010:
During Audit:
Heather Emerson
Heather Emerson
$ 45,686.91
Checking
Investments
$ 45,686.91
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
3,192.46
6,374.69
28.02
8,225.15
35,129.31
528.03
$ 53,477.66
Receipts
$0.00
200.00
22,306.85
75.61
10,493.51
168,528.33
443.16
$ 202,047.46
Disbursements
$0.00
650.09
21,936.95
103.63
8,802.89
177,421.67
922.98
$ 209,838.21
Transfers
In
$0.00
0.00
4,586.60
0.00
4,492.37
27,708.22
0.00
$ 36,787.19
Transfers
Out
$0.00
0.00
4,438.59
0.00
4,253.85
28,057.73
37.02
$ 36,787.19
Ending
Balances
$0.00
2,742.37
6,892.60
0.00
10,154.29
25,886.46
11.19
$ 45,686.91
215
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and the money collection process at the school
found that:
•
off the monies into the safe. For example, the deposit information for $2,360.06 collected through
eight MCRs (#67-02, #81-07, #88-04, #93-08, #101-4, #111-10, #121-08, and #122-06) was not
recorded on the log.
•
The bookkeeper did not always complete the “To be Completed by Bookkeeper” section of the Dropsafe Log when removing the deposits from the safe for processing.
•
The bookkeeper performed incompatible duties in preparing leasing revenue MCRs for other staff
members to sign as remitters.
Recommendation
District guidelines. Specifically, to ensure proper fiscal accountability and safeguard of monies collected
by sponsors,
•
Deposit information, including the dollar amount of the collection, should be recorded on the Dropsafe Log.
•
The bookkeeper should complete the “To Be Completed by Bookkeeper” section of the Drop-safe
Log when removing the deposits from the safe for processing.
•
To ensure fiscal accountability and prevent conflict of interest, segregation of duties should be
enforced at the school. The bookkeeper should not perform incompatible duties, such as collecting
monies from students and lessees, and preparing collection records and leasing documentation.
Concur. Since last year’s audit, this was corrected.
Finding
216
Central Area
Management Letter
•
Eleven P-Card purchases (totaling $1,372.33) during the months of September 2009, December 2009,
and March 2010, were not supported by itemized invoices or receipts. Instead, these purchases were
supported by credit card receipts or packing lists that did not indicate the items purchased.
•
Disbursement #7293, for payment of $500 in breakfast for returning faculty, was supported by a
handwritten note in lieu of an invoice or receipt.
Recommendation
Purchasing Card Procedures (Purchasing Manual Chapter 24), and related District guidelines. All
disbursements, including P-Card purchases, should be adequately documented and supported by itemized
invoices and receipts. Without supporting documentation, there is no assurance that expenses were
appropriate.
Concur. Treasurer was told at a meeting that packing slips ere acceptable, she asks every time for an
invoice. The handwritten note was all that was given by vendor. Credit card receipts were all received
items, asking to itemize now.
SACC RECORDS
Finding
The review of SACC revenue collection records found that the April and June 2010 Family Central’s
Subsidy Reimbursement Reports were missing. Without these reimbursement reports, there is no
assurance that all Family Central’s subsidy payments were received.
Recommendation
All records, including Family Central’s Subsidy Reimbursement Reports, should be retained for a time
period consistent with SACC Operational Manual and District Record Retention Schedule.
Concur. April 2010 is attached. As per Family Central, they are reissuing both the June 2010 check and
reimbursement report.
Finding
The review of sample leases found that:
•
#1001 was repeatedly used for two Lease Agreements.
Central Area
217
Management Letter
•
Leasing charges for Leases #1001, #1002, and #1005were not collected until one to 14 days after the
•
$359.51 in sales tax collected from three commercial leases (#1001 dated October 6, 2009; #1004,
and #1005) was inadvertently recorded in the Custodial Service and Utilities Accounts instead of the
Florida Sales Tax Payable Account. As a result, the school under-transmitted $359.51 in sales tax to
the Central Office.
Recommendation
•
•
•
Sales tax collected from commercial leases should be recorded in the Florida Sales Tax Payable
Concur. Leases to be prepared well in advance before agreement goes into effect. Leases are done online,
there should be no problems with numbers. Treasurer to be more conscience of depositing money into
right bank account.
218
Central Area
Indian Pines Elementary School
Address:
6000 Oak Royal Drive
Principal:
Fiscal Year 2010:
During Audit:
Laura Lougee
Laura Lougee
Treasurer:
Fiscal Year 2010:
During Audit:
Monique Spann
Monique Spann
SACC Director:
Fiscal Year 2010:
During Audit:
Marie Charles
Marie Charles
$ 10,253.61
Checking
Investments
$ 10,253.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
10.00
5,712.32
8.31
2,557.95
15,365.91
2,395.72
$ 26,050.21
Receipts
$0.00
350.00
3,517.75
13,692.56
5,180.27
203,811.86
6,877.52
$ 233,429.96
Disbursements
$0.00
275.70
3,425.89
17,944.33
4,974.15
214,180.43
8,426.06
$ 249,226.56
Transfers
In
$0.00
25.70
1,257.71
6,716.06
701.51
593.89
1,588.63
$ 10,883.50
Transfers
Out
$0.00
25.70
6,226.69
1,556.48
701.51
154.68
2,218.44
$ 10,883.50
Ending
Balances
$0.00
84.30
835.20
916.12
2,764.07
5,436.55
217.37
$ 10,253.61
219
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. For example, deposit information for three sample collections (MCRs
#91-1, #117-2 and #120-5, totaling $470.67) was not recorded on the log.
•
$1,798.03 of the $3,261.19 collected through four sample MCRs (#103-6, #111-2, #107-6 and #83-1)
was retained by the activity account sponsors for one to two working days before submitting it to the
bookkeeper for deposit. Also, $1,212.21 of these collections was not deposited into the bank until six
working days after collection.
Recommendation
•
•
Concur. Recommendations were emailed to Indian Pines Elementary staff.
Finding
•
The Music Recorder Sales (Account #2-3500.01) did not have the required Sales Item Inventory
Report.
•
According to staff, the coupon books for the Safety Patrol Coupon Book Sales (Account #6-4300.02)
were sold at three different prices at $10, $15, and $20 per book. However, the Sales Item Inventory
Report did not indicate the selling prices, quantities sold, and the sales revenue for this fundraiser.
220
Central Area
Management Letter
Based on the purchasing records, this fundraiser had a total estimated revenue between $1,000 and
$2,000. Moreover, $1,245 in sales revenue was deposited into the Internal Funds. Due to the lack of
documentation and selling information, we were unable to ascertain whether all revenue was
accounted for.
Recommendation
•
•
Concur. Recommendations were reviewed with appropriate staff.
Finding
The review of facility leasing records found that the lessees for four leases (#1002, #1006, #1008, and
#1009) were not prequalified by the Central Office. Moreover, their Lease Agreements were not executed
and the rentals were not collected until after the lessees had begun using the facilities.
Recommendation
•
To ensure that the use of school facilities is consistent with School Board Mission, all leases should
be prequalified by the Central Office.
•
with all the required signatures prior to the use of school facilities.
•
Concur. Review procedures with Assistant Principal and bookkeeper.
Central Area
221
Lantana Elementary School
Address:
710 West Ocean Avenue
Lantana, FL 33462
Principal:
Fiscal Year 2010:
During Audit:
Elaine Persek
Elaine Persek
Treasurer:
Fiscal Year 2010:
During Audit:
Danielle McNeely
Danielle McNeely
SACC Director:
Fiscal Year 2010:
During Audit:
Denise Sasiain
Denise Sasiain
$ 32,343.38
Checking
Investments
$ 32,343.38
Athletics
Music
Classes
Clubs
Departments
Trusts
General
222
Beginning
Balances
$0.00
23.98
1,871.59
350.39
1,521.27
14,208.04
22,348.74
$ 40,324.01
Receipts
$0.00
0.00
3,156.69
0.00
6,998.44
420,636.14
4,005.67
$ 434,796.94
Disbursements
$0.00
0.00
3,493.11
0.00
7,795.77
418,275.62
13,213.07
$ 442,777.57
Transfers
In
$0.00
0.00
4,047.47
0.00
207.74
5,322.71
7,375.71
$ 16,953.63
Transfers
Out
$0.00
8.98
4,303.93
350.39
136.49
8,692.53
3,461.31
$ 16,953.63
Ending
Balances
$0.00
15.00
1,278.71
0.00
795.19
13,198.74
17,055.74
$ 32,343.38
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
•
The bookkeeper performed incompatible duties in (1) preparing leasing documentation, (2) collecting
leasing fees from lessees, and (3) preparing MCRs (for various collections) for other staff members to
sign as remitters, and (4) keeping some of the Official Receipts generated by the Accounting System
instead of providing the receipts to the sponsors for reconciliation.
•
bookkeeper.
•
Monies were not always deposited timely. For example, $263 collected through three sample MCRs
(#10-0093, #10-0361, and #10-0407) was retained by the sponsors for three to five working days
•
$700 collected from MCR #10-0445 was a donation to the school. The money was deposited into
the Administrative Courtesy Account (#6-0200.00) in absence of a letter from the donor indicating
the intended purpose for the donation.
Recommendation
•
To ensure fiscal accountability and to prevent conflict of interest, segregation of duties should be
monies from students and lessees, and preparing collection records and leasing documentation.
•
•
•
Donation received by the school should be deposited into the General Activities Account unless the
donation is designated for specific purposes by the donor.
Central Area
223
Management Letter
Concur. Accounting Guidelines only require this information on the Pre-Qualification form. The
Accounting Guidelines should include this additional requirement if the information is required on the
Leasing Application.
Finding
The review of sample fundraisers found that:
•
The Yearbook Sales (Account #7-0100.01) did not have the required Principal’s approved
Fundraiser/Application Recap Form and Sales Item Inventory Report. Moreover, this fundraiser had
a deficit of $800. According to staff, some of the yearbooks were given away free but records were
not maintained for the quantities and persons who received the free yearbooks.
•
The Spring and Fall Book Fairs did not have the required Fundraising Application/Recap Form. The
financial activities for these fundraisers were recorded in the Media Center Primary Account (#51700.00) instead of a separate decimalized account for each fundraiser.
•
Expenditures for the Student Shirt Fundraiser (Account #7-0100.01), the Safety Patrol Domino Pizza
Card (Account # 6-4000.01) and the Yearbook Sales (Account #7-0100.01) were recorded in the
related primary accounts instead of the fundraisers’ decimalized accounts.
Recommendation
•
•
inventory.
•
To assist the school in evaluating the performance of individual fundraiser, fundraiser account should
contain relevant financial information that is related to the fundraiser.
Concur. Fundraising paperwork for Yearbook and Book Fair are not included in the Accounting
Guidelines.
224
Central Area
Management Letter
Finding
•
Disbursement #8667, for payment of $1,690 in summer camp insurance premium, did not have
supporting document.
•
Three sample P-Card purchases, totaling $249.02, did not have supporting documentation. The
cardholders filled out the Purchasing Card Missing Receipts Reports documenting the items
purchased for two (totaling $91.54) of these transactions.
•
Disbursement #8730 (for $2,142.30) exceeded the $1,000 Purchase Order threshold, but did not have
•
The fundraiser contract for Disbursement #8635 (for $520) was signed by the sponsor teacher instead
of the Principal.
Recommendation
Specifically,
•
•
Purchase Order, approved by the Principal, should be used for purchase in excess of $1,000. The
school should ensure that funds are or will be available for the purchase.
•
Concur.
SACC STUDENT RECORDS
Finding
During the year, the school approved fee waivers for nine SACC students. However, these fee waivers
Central Area
225
Management Letter
were neither documented on the Fee Waiver Application Forms nor approved by the Principal.
Moreover, only four of the fee waivers had proof of application for Family Central’s subsidies.
Recommendation
As required by District guidelines, fee waiver for SACC program should be based on parent’s financial
ability, and the waiver should be approved by the Principal. The school should ensure that the SACC
students’ families, who have financial hardships, apply for financial assistance from Family Central.
SACC fee waivers should be adequately documented and periodically reviewed in accordance with SACC
Operational Manual.
Concur.
Finding
•
A lessee (for Leases #1003, #1004, and #1005) began using the facilities on October 29, 2009;
however, the school did not submit the Rental Prequalification Request Form to the Central
Office for approval until November 13, 2009.
•
Three Lease Agreements (#1001, 1003, and #1005) were not properly executed with all the
required signatures until after the lessees had begun using the facilities for one to three months.
•
Lease Agreement #1009 did not include the dates and times of use; and five Lease Agreements
(#1001, #1003, #1004, 1005 and #1008) only contained the dates for use of facilities but did not
indicate the times for use of facilities.
•
Leasing charges for four leases (#1001, 1003, 1005, and 1009) were not collected until after the
lessee had begun using the facilities. In particular, Leases #1003 and #1005 (for the same lessee)
were for use of facilities during October 29, and December 17, 2009, but the leasing charges were
not collected until February 10, 2010.
Recommendation
•
To ensure that the use of facilities is consistent with School Board Mission, lessee should be
prequalified by the Central Office prior to executing the Lease Agreement.
•
To ensure Lease Agreements are legally enforceable, Lease Agreements should be completed with all
226
Central Area
Management Letter
the required information and properly executed with all the required signatures prior to the use of
facilities.
•
Concur.
Central Area
227
Liberty Park Elementary School
Address:
6601 Constitution Way
Principal:
Fiscal Year 2010:
During Audit:
Miriam Williams
Miriam Williams
Treasurer:
Fiscal Year 2010:
During Audit:
Raysa Navarro
Raysa Navarro
SACC Director:
Fiscal Year 2010:
During Audit:
Kristie Marler-Weiner
Kathryn Oxhorn
$ 12,454.53
Checking
Investments
$ 12,454.53
Athletics
Music
Classes
Clubs
Departments
Trusts
General
228
Beginning
Balances
$0.00
213.10
3,624.04
0.00
900.02
4,565.84
108.18
$ 9,411.18
Receipts
$0.00
0.00
20,048.83
810.00
11,394.70
246,758.43
11,840.16
$ 290,852.12
Disbursements
$0.00
58.92
20,392.60
0.00
11,039.06
245,760.44
10,557.75
$ 287,808.77
Transfers
In
$0.00
0.00
2,882.68
0.00
2,581.15
8,367.28
7,532.87
$ 21,363.98
Transfers
Out
$0.00
0.00
6,040.80
0.00
2,711.15
7,381.28
5,230.75
$ 21,363.98
Ending
Balances
$0.00
154.18
122.15
810.00
1,125.66
6,549.83
3,692.71
$ 12,454.53
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and the money collection process found that:
•
Monies collected were not always deposited timely. For example, $856.90 collected through six
sample MCRs (#1-0210, #1-0211, #1-0212, #1-0027, #1-0656 and #1-0661) was retained by the
sponsors for one to six working days; and these collections were not timely processed and deposited
into the bank by the bookkeeper until six to ten working days after the monies were collected.
•
The sponsor used generic receipts instead of District prenumbered Classroom Receipts for the
Washington D.C. field trip fees collection.
Recommendation
•
•
Only District’s standardized and approved receipts, such as Classroom Receipts, are to be used for
receipting monies.
Concur. Corrections will be made in accordance with the recommendations of the auditors.
Finding
The review of fundraiser records found that the Administrative Vending Sales (Account #6-0200.01) and
Yearbook Sales (Account #7-0100.04) did not have the required Sales Item Inventory Reports.
Recommendation
information in order for staff to reconcile sales revenues and account for items purchased, given away, or
remained in inventory.
Central Area
229
Management Letter
Finding
•
Disbursement #15148 (for $198.59) was not supported by the original invoice; instead, it was
supported by an account statement which did not indicate the items purchased.
•
The Yearbook printing contract (Disbursement #15303 for $3,070.40) was not signed and approved
by the Principal; instead, it was signed by the activity sponsor.
•
$114.84 of the payments in Disbursement #15191 for certain vending machine items was
inappropriately funded by the Facilities Rental Account (#6-3800).
Recommendation
•
All disbursements, including P-Card purchases, should be supported by itemized invoices or receipts.
Without adequate supporting documentation, there is no assurance that the expenses were
appropriate.
•
•
Pursuant to DOE Rules and the Chart of Accounts for Internal Funds, funds in the Rental Income
Account may be used for improvement of school plant facility or to directly benefit students. Costs
for fundraising items should be funded by the respective fundraiser account.
230
Central Area
Management Letter
Finding
The review of facilities leasing records found that:
•
#1001 was repeatedly used for two leases.
•
The Certificate of Insurance for the April 23, 2010, Lease #1001 did not include the School District as
an additional insured party.
Recommendation
•
•
Central Area
231
Manatee Elementary School
Address:
7001 Charleston Shores Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Mary Churchill-Jones
Mary Churchill-Jones
Treasurer:
Fiscal Year 2010:
During Audit:
Deborah Cox
Lenita Phillips
SACC Director:
Fiscal Year 2010:
During Audit:
Patricia Latona
Patricia Latona
$ 120,984.03
Checking
Investments
$ 120,984.03
Athletics
Music
Classes
Clubs
Departments
Trusts
General
232
Beginning
Balances
$0.00
173.45
26,023.50
1,703.34
23,625.86
70,838.11
4,493.22
$ 126,857.48
Receipts
$0.00
0.00
50,440.27
1,685.00
41,758.08
746,534.12
11,651.40
$ 852,068.87
Disbursements
$0.00
173.60
52,611.22
1,615.93
41,780.69
751,614.21
10,146.67
$ 857,942.32
Transfers
In
$0.00
233.72
33,795.80
503.98
16,352.52
13,127.15
11,518.83
$ 75,532.00
Transfers
Out
$0.00
0.00
27,702.35
503.98
16,237.54
15,320.59
15,767.54
$ 75,532.00
Ending
Balances
$0.00
233.57
29,946.00
1,772.41
23,718.23
63,564.58
1,749.24
$ 120,984.03
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies collected were not always deposited timely. For example, $4,075 collected through two
MCRs (#0562 and #0800) was retained by the sponsors for one to three business days before it was
turned in for deposit.
•
off the monies into the safe. For example, on January 22, 2010, five sponsors did not record the
deposit information on the log when they dropped off five deposits (totaling $2,152.62) into the safe;
instead, the deposit information was subsequently recorded on the log by the bookkeeper when she
removed the deposits from the safe for processing.
•
The bookkeeper performed incompatible duties in completing some MCRs for account sponsors to
sign as remitters.
Recommendation
•
•
•
To ensure fiscal accountability and prevent conflict of interest, segregation of duties should be
monies from students and preparing collection records.
Concur. Teachers and staff have been reminded to make daily deposits and log all monies collected on
the Drop-Safe Log.
Central Area
233
Management Letter
Finding
The review of sample disbursements and P-Card records found that Disbursement #14556 (for $1,288.36)
Recommendation
Specifically, Principal’s approved Purchase Order should be used for purchase in excess of $1,000. The
school should ensure that funds are or will be available for the purchase, and all purchases require
Principal’s prior approval.
Concur. All purchases exceeding $1,000 will have a purchase order and principal’s approval.
Finding
The review of school facility leasing records found that the Certificate of Insurance for Lease #1004 did
not include the School District as an additional insured party.
Recommendation
related District guidelines. Specifically, to protect the School District from potential liabilities, all lessees
must provide proof of adequate insurance with the School District as an additional insured party.
Concur. All leases will include the School District as an additional insured party.
234
Central Area
Meadow Park Elementary School
Address:
956 Florida Mango Road
Principal:
Fiscal Year 2010:
During Audit:
Pamela Arnette
Pamela Arnette
Treasurer:
Fiscal Year 2010:
During Audit:
Jann Wood
Jann Wood
SACC Director:
Fiscal Year 2010:
During Audit:
Tammy Ditmars
Tammy Ditmars
$ 33,130.19
10,000.00
$ 43,130.19
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
279.61
4,253.68
1,880.15
8,211.61
13,993.47
9,794.16
$ 38,412.68
Receipts
$0.00
2,413.34
6,031.33
15,775.53
10,406.16
288,169.93
21,462.85
$ 344,259.14
Disbursements
$0.00
1,670.92
7,451.02
1,603.80
12,382.00
299,117.78
17,316.11
$ 339,541.63
Transfers
In
$0.00
994.00
62.00
9,713.25
1,800.00
16,116.46
7,562.45
$ 36,248.16
Transfers
Out
$0.00
994.00
62.00
24,021.50
1,815.21
732.89
8,622.56
$ 36,248.16
Ending
Balances
$0.00
1,022.03
2,833.99
1,743.63
6,220.56
18,429.19
12,880.79
$ 43,130.19
235
Meadow Park Elementary School
Management Letter
236
Central Area
North Grade Elementary School
Address:
824 North "K" Street
Principal:
Fiscal Year 2010:
During Audit:
Debbie Battles
Debbie Battles
Treasurer:
Fiscal Year 2010:
During Audit:
Doreen Moore
Doreen Moore
SACC Director:
Fiscal Year 2010:
During Audit:
Loidy Jimenez
Loidy Jimenez
$ 33,098.20
Checking
Investments
$ 33,098.20
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
1,787.48
277.27
458.79
0.000
37,302.23
2,407.61
$ 42,233.38
Receipts
$0.00
1,132.00
52,777.53
2,313.00
7,560.40
339,253.85
10,560.36
$ 413,597.14
Disbursements
$0.00
1,437.31
50,497.90
1,121.54
6,854.19
351,331.24
11,490.14
$ 422,732.32
Transfers
In
$0.00
902.88
15,770.24
201.25
566.22
27,581.86
387.59
$ 45,410.04
Transfers
Out
$0.00
201.25
17,257.95
939.80
566.22
27,052.70
( 607.88)
$ 45,410.04
Ending
Balances
$0.00
2,183.80
1,069.19
911.70
706.21
25,754.00
2,473.30
$ 33,098.20
237
North Grade Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. For example, the deposit information for MCR #82-9 was not recorded
on the log, and the dollar amount for MCR #68-12 was missing.
•
The sponsors did not always retain the yellow copies of the MCRs when turning in the monies and
bookkeeper.
•
Monies collected were not always deposited timely. For example, $939 collected through three
MCRs (#54-1, #76-6, #68-12, and #93-3) was either retained by the sponsors or not timely processed
by the bookkeeper, with delays ranged from two to 26 working days after collection.
Recommendation
District guidelines. Specifically, to ensure proper fiscal accountability and protect the best interests of
sponsors,
•
Sponsors should record the deposit information, such as the dollar amount, onto the Drop-safe Log
before dropping off the monies for deposit.
•
•
Concur. Procedures were again distributed to staff members regarding monies collected. Money zipper
lock bags were purchased for each grade level to drop into the safe after an event is held.
238
Central Area
Palm Beach Public School
Address:
239 Coconut Road
Palm Beach, FL 33480
Principal:
Fiscal Year 2010:
During Audit:
Sharon Stevens
Sharon Stevens
Treasurer:
Fiscal Year 2010:
During Audit:
Angie Brown
Angie Brown
SACC Director:
Fiscal Year 2010:
During Audit:
Beth Ann Wampler
Beth Ann Wampler
$ 37,313.04
2,500.00
$ 39,813.04
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
2,761.05
0.05
0.00
723.23
39,623.31
434.95
$ 43,542.59
Receipts
$0.00
0.00
8,012.10
0.00
670.49
163,316.90
4,317.96
$ 176,317.45
Disbursements
$0.00
2,686.98
7,574.84
0.00
231.66
165,055.07
4,498.45
$ 180,047.00
Transfers
In
$0.00
0.00
594.96
0.00
213.50
9,174.78
507.93
$ 10,491.17
Transfers
Out
$0.00
0.00
1,032.27
0.00
172.25
9,225.78
60.87
$ 10,491.17
Ending
Balances
$0.00
74.07
0.00
0.00
1,203.31
37,834.14
701.52
$ 39,813.04
239
Management Letter
DEPOSIT OF MONIES
Finding
•
Some sponsors did not always record the required information on the Drop-safe Log before dropping
off the monies into the safe. For example, the sponsor names and the dollar amounts of monies for
some deposits were missing.
•
bookkeeper.
Recommendation
District guidelines. Specifically, to ensure proper fiscal accountability and protect the best interests of
sponsors,
•
Deposit information, including the sponsor name and dollar amount of the collection, should be
recorded on the Drop-safe Log before dropping off monies into the safe.
•
Concur. Folders were distributed to all faculty at a staff meeting. Directions were given to place all
yellow copies in folder and submit to bookkeeper at year end. Additionally, reminders were issued about
deposit information.
Finding
•
240
Disbursements ##9332 for purchase of $1,217.98 in musical instruments and supplies exceed the
$1,000 Purchase Order threshold, but did not have the required Purchase Order.
Central Area
Management Letter
•
Supporting documents for payments were not always defaced (stamped “PAID”) after payment was
made.
Recommendation
•
•
Concur. Principal will approve all future PO’s over $1,000 to insure all documentation needed is in
place. Supporting documentation will be attached.
SACC PROGRAM
Finding
On June 30, 2010, the SACC Snack Account (#6-9550) and SACC Special Activities Account (#6-9600)
had a year-end balance of $4,165.70 and $2,864.10 respectively.
Recommendation
activities and no excessive profits should be accrued to these accounts. Moreover, the year-end balance
should not exceed $1,500 in the SACC Snack Account and $750 in the SACC Special Activities Account.
The school should monitor the revenues and expenditures of these accounts, and adjust the fees
accordingly.
Concur. Adjustments will be made to comply with appropriate guidelines.
Central Area
241
Palm Springs Elementary School
Address:
101 Davis Road
Principal:
Fiscal Year 2010:
During Audit:
Denise O'Connor
Denise O'Connor
Treasurer:
Fiscal Year 2010:
During Audit:
Nancy Suarez
Nancy Suarez
SACC Director:
Fiscal Year 2010:
During Audit:
Patti Silva
Patti Silva
$ 24,894.08
Checking
Investments
$ 24,894.08
Athletics
Music
Classes
Clubs
Departments
Trusts
General
242
Beginning
Balances
$0.00
916.70
411.64
3,057.39
3,947.78
13,125.81
2,978.61
$ 24,437.93
Receipts
$0.00
686.50
7,808.20
13,430.26
12,163.78
159,795.37
25,128.41
$ 219,012.52
Disbursements
$0.00
664.19
6,737.72
8,972.82
15,031.71
159,825.84
27,324.09
$ 218,556.37
Transfers
In
$0.00
1.20
3,515.47
7,977.73
2,281.68
7,173.68
10,375.95
$ 31,325.71
Transfers
Out
$0.00
1.20
3,803.81
7,880.73
2,599.33
7,351.28
9,689.36
$ 31,325.71
Ending
Balances
$0.00
939.01
1,193.78
7,611.83
762.20
12,917.74
1,469.52
$ 24,894.08
Central Area
Palm Springs Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
sponsors did not always retain the yellow copies of the MCRs when turning in the monies and MCRs to
the bookkeeper for deposit. Instead, the yellow copies were also provided to the bookkeeper.
Recommendation
To ensure proper fiscal accountability and protect the best interests of sponsors, activity account sponsors
submitted for deposit, (2) tracking the account balance periodically, and (3) providing documentation for
revenue collections should bookkeeping errors occur.
Concur. On January 10, 2011, the following communication was sent out to the faculty and staff via the
weekly newsletter.
Central Area
243
Palmetto Elementary School
Address:
5801 Parker Avenue
Principal:
Fiscal Year 2010:
During Audit:
Raul Iribarren
Raul Iribarren
Treasurer:
Fiscal Year 2010:
During Audit:
Rhonda Diamond
Rhonda Diamond
SACC Director:
Fiscal Year 2010:
During Audit:
Courtney Caramanna
Courtney Caramanna
$ 28,130.67
Checking
Investments
$ 28,130.67
Athletics
Music
Classes
Clubs
Departments
Trusts
General
244
Beginning
Balances
$0.00
0.00
437.06
2,561.33
1,513.99
19,368.46
2,499.85
$ 26,380.69
Receipts
$0.00
0.00
3,975.25
51,732.96
6,210.20
137,016.71
1,912.24
$ 200,847.36
Disbursements
$0.00
0.00
2,888.40
48,726.67
5,955.77
135,705.63
5,820.91
$ 199,097.38
Transfers
In
$0.00
0.00
657.00
2,617.95
1,042.26
55.00
2,076.70
$ 6,448.91
Transfers
Out
$0.00
0.00
476.00
5,025.78
878.26
65.87
3.00
$ 6,448.91
Ending
Balances
$0.00
0.00
1,704.91
3,159.79
1,932.42
20,668.67
664.88
$ 28,130.67
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
Recommendation
Concur. We will make teachers more aware of the need to hold onto yellow receipt copies by adding these
to our year-end sign out.
Finding
The review of fundraiser records revealed that:
•
The Art Brush Fundraiser (Account #4-0310.01) and Christmas Wreaths Sales (Account #4-300.01)
did not have the Principal’s approved Fundraising Application/Recap Forms and Sales Item Inventory
Reports. Moreover, the Palmetto Candy Sales (Account #7-0100.03) did not have the Principal’s
approved Fundraising Application/Recap Form.
•
The information on the Sales Item Inventory Reports for the Palmetto Candy Sales (Account #70100.03) did not agree with the school’s purchasing records nor the sales revenues recorded in the
Internal Funds. Based on purchasing records, this fundraiser had a total estimated revenue of
$10,400; however, only $7,258 in sales revenue was deposited into the Internal Funds, resulting in a
$3,142 shortage.
Recommendation
•
Central Area
245
Management Letter
•
•
Concur. Fundraisers will be followed up closely.
Finding
The review of sample disbursements and P-Card purchase records found that:
•
Eight P-Card purchases, totaling $1,596.26, made during January and March 2010, did not have any
•
Disbursement #10136 (for $1,709.86) exceeded the $1,000 Purchase Order threshold, but did not
have the required Purchase Order.
•
The School District Consultant Agreement (PBSD1420) for Disbursement #10010 (for $250) was not
approved by the Principal; instead, it was signed by the activity sponsor.
•
Disbursement #10116 (for $390.04) for purchase of food for staff during Teacher’s Appreciation
Week was incorrectly funded with the Rental Income Account (#6-3800) instead of the
Administrative Courtesy Account (#6-0200).
Recommendation
Specifically,
•
•
•
The School District Consultant Agreement (PBSD 1420) should be executed and approved by the
Principal for procurement of professional service.
246
Central Area
Management Letter
•
benefit adults; and funds in the Rental Income Account may be used for improvement of school plant
facility or to directly benefit students.
Concur. Steps will be taken to correct.
Finding
The review of facility leasing records revealed that:
•
Leases #1002 and #1003 (for the same lessee) did not have proof of liability insurance coverage.
•
Lease #1002 was repeatedly used for two different Lease Agreements.
Recommendation
•
•
Concur. While we are aware of this finding it seems a moot point as the lease program has changed.
However, should the old lease system be revised we will see to it that this finding does not reoccur.
Central Area
247
South Grade Elementary School
Address:
716 South "K" Road
Principal:
Fiscal Year 2010:
During Audit:
Michael Riley
Michael Riley
Treasurer:
Fiscal Year 2010:
During Audit:
Adeline Suarez
Adeline Suarez
SACC Director:
Fiscal Year 2010:
During Audit:
Jana Hernandez
Jana Hernandez
$ 28,199.32
Checking
Investments
$ 28,199.32
Athletics
Music
Classes
Clubs
Departments
Trusts
General
248
Beginning
Balances
$0.00
248.39
449.64
1,202.96
596.65
90,026.85
( 4.17)
$ 92,520.32
Receipts
$0.00
434.00
12,887.84
4,344.85
2,303.54
213,480.01
3,608.12
$ 237,058.36
Disbursements
$0.00
418.00
6,418.99
7,536.52
2,419.23
281,164.23
3,422.39
$ 301,379.36
Transfers
In
$0.00
0.00
252.00
2,654.66
0.00
5,152.67
189.60
$ 8,248.93
Transfers
Out
$0.00
40.00
6,973.02
0.00
0.00
923.82
312.09
$ 8,248.93
Ending
Balances
$0.00
224.39
197.47
665.95
480.96
26,571.48
59.07
$ 28,199.32
Central Area
South Grade Elementary School
Management Letter
Finding
The review of facility leasing records found that Lease #1012 had the following exceptions:
•
The lessee was prequalified for use of facilities during September 17, 2009, and February 26, 2010,
although actual usage of the facilities was during March 2, and May 13, 2010. In addition, the Lease
Agreement was not executed until May 24, 2010, or 12 weeks after the use of facilities.
•
The entire amount of the leasing fees was recorded in the Rental Income Account (#6-3800) and
Utilities Account (#6-5500). Consequently, the amount collected for sales tax was not transmitted to
the Central Office.
Recommendation
•
prequalified by the Central Office. Moreover, a new Prequalification Request Form should be
prepared and approved by the Central Office if the leasing period or the purposes for the use facilities
are different from the original prequalification.
•
To protect the best interests of the school and ensure Lease Agreements are legally enforceable, Lease
Agreements should be properly executed with all the required signatures prior to the use of facilities.
•
Account (#6-1800) and transmitted to the Central Office accordingly.
Concur. New district procedures like “Triaiga” and other training already completed by our lease
coordinator in FY11 will better support the pre-qualification process in the future. Sales tax owing has
been paid, and future sales tax amounts will be transmitted.
Central Area
249
South Olive Elementary School
Address:
7101 South Olive Avenue
Principal:
Fiscal Year 2010:
During Audit:
Hank Smith
Hank Smith
Treasurer:
Fiscal Year 2010:
During Audit:
Marilyn Woltjer
Marilyn Woltjer
SACC Director:
Fiscal Year 2010:
During Audit:
Jim Anstead
Jim Anstead
$ 42,934.01
Checking
Investments
$ 42,934.01
Athletics
Music
Classes
Clubs
Departments
Trusts
General
250
Beginning
Balances
$0.00
2,680.67
4,632.46
15.97
6,545.26
45,309.17
670.82
$ 59,854.35
Receipts
$0.00
75.00
8,376.06
200.00
23,660.99
263,507.31
1,200.50
$ 297,019.86
Disbursements
$0.00
2,711.64
8,020.95
177.00
22,370.34
277,386.39
3,273.88
$ 313,940.20
Transfers
In
$0.00
0.00
1,062.21
0.00
3,292.80
22,931.59
2,507.08
$ 29,793.68
Transfers
Out
$0.00
0.00
1,189.01
0.00
3,317.80
25,183.44
103.43
$ 29,793.68
Ending
Balances
$0.00
44.03
4,860.77
38.97
7,810.91
29,178.24
1,001.09
$ 42,934.01
Central Area
South Olive Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
sponsors did not record the deposit information on the Drop-safe Log before dropping off the monies into
the safe.
Recommendation
Concur. Ever deposit is now being recorded on the new updated Drop-safe Log. This process was started
on 8/17/2010.
Finding
bookkeeper. However, mails addressed to the bookkeeper remained unopened when they were given to
her for opening and processing.
Recommendation
Although some mails were addressed to the bookkeeper, incoming mails might contain payments from
various sources, such as school picture commission checks. To ensure proper segregation of duties and
safeguard of school assets, receiving and opening the incoming mails at the school should be assigned to
other staff members, and payments received in the mails should be recorded on a Monies Collected
Report (MCR) by the mail opener prior to turning in to the bookkeeper for deposit.
Concur. Treasurer’s mail is now being delivered and processed by the Principal’s Secretary. Any monies
collected from the mail will be recorded on a Monies Collected Form and on the Drop-safe Log by the
secretary.
Central Area
251
Starlight Cove Elementary School
Address:
6300 Seminole Drive
Lantana, FL 33462
Principal:
Fiscal Year 2010:
During Audit:
Susan Saint John
Susan Saint John
Treasurer:
Fiscal Year 2010:
During Audit:
Melanie Benn
Melanie Haney
SACC Director:
Fiscal Year 2010:
During Audit:
Christian Carrera
Christian Carrera
$ 40,188.43
Checking
Investments
$ 40,188.43
Athletics
Music
Classes
Clubs
Departments
Trusts
General
252
Beginning
Balances
$0.00
260.81
0.00
0.00
1,863.43
37,664.47
1,401.72
$ 41,190.43
Receipts
$0.00
0.00
4,911.80
0.00
6,112.71
352,111.03
8,670.69
$ 371,806.23
Disbursements
$0.00
0.00
4,604.42
0.00
6,085.80
353,571.22
8,546.79
$ 372,808.23
Transfers
In
$0.00
0.00
1,061.25
0.00
1,718.64
8,754.49
1,789.29
$ 13,323.67
Transfers
Out
$0.00
0.00
1,368.63
0.00
2,010.82
8,747.58
1,196.64
$ 13,323.67
Ending
Balances
$0.00
260.81
0.00
0.00
1,598.16
36,211.19
2,118.27
$ 40,188.43
Central Area
Starlight Cove Elementary School
Management Letter
Finding
The review of fundraiser records and sample Monies Collected Reports (MCRs) revealed that:
•
To pay for certain hospitality expenses for the Faculty Fund Account, the school conducted the GrowUms Fundraiser (Account #6-1701) by selling seed packets to students, staff, and parents. This was
contrary to School Board Policy 2.16, which states “all fund-raising projects and activities by school
or groups within the school shall contribute to the educational and extracurricular experiences of the
students…”
•
T-Shirt sales and Yearbook sales revenues were recorded in the General Activities’ primary account
(#7-0100.00) instead of a separate decimalized account for each fundraiser. Consequently, revenues
and expenditures for each fundraiser were not readily available for evaluating the performance of
individual fundraiser.
Recommendation
•
Fundraising activities should be consistent with the School Board Mission and School Board Policy
2.16.
•
Concur. Rewards for students were purchased and given to them. With the change in bookkeepers, a
transfer to general student activities was not completed in a timely manner as we were without a
bookkeeper for several weeks. Accounting told us a fundraiser did not need to be done if we were
rounding up to the next dollar amount. We did not make money on these and have the receipts to verify
this and the original invoice from the vendors. These may not have been made available the day of the
audit.
Central Area
253
Middle Schools
Central Area Total
1
0
5
0
0
14
15
0
0
0
Timecard
16
0
17
0
Lantana Middle
0
Christa McAuliffe Middle
√
1
1
0
0
27
28
29
30
31
32
32a
33
34
Undercharged Rental
Distributed
Lake Worth Middle
√
Tradewinds Middle
0
4
1
0
√
√
L.C.Swain Middle
√
√
√
√
√
Woodlands Middle
0
2
√
√
√
√
2
3
√
2
√
0
1
1
0
0
35
0
37
√
Palm Springs Middle
√
0
38
39
1
0
Area Superintendent
Leases
Receipts
Documented
Disbursements
Timely
Approved/Documented
26
Maintianed
Account
25
1
24
Documented
Conniston Middle
23a
CENTRAL AREA (8 schools)
23
22
20
Access to Drop Safe
19a
19
18
School Programs
Level
Funds
13
11
Missing Timecard
Office
Records Missing
Central Area
Central Area
Middle Schools
Other
40
0
41
0
42
√
√
0
Number of
Findings
2
6
3
2
2
1
19
2
255
Christa McAuliffe Middle School
Address:
6500 Le Chalet Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Faith Ann Cheek
Faith Ann Cheek
Treasurer:
Fiscal Year 2010:
During Audit:
Diane Davant
Diane Davant
$ 70,728.64
Checking
Investments
$ 70,728.64
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 210.38
3,227.71
683.20
5,779.89
14,715.71
35,611.19
10,816.01
$ 71,044.09
Receipts
$ 6,900.00
30,089.64
14,241.15
13,459.26
38,084.22
79,841.40
24,364.78
$ 206,980.45
Disbursements
$ 6,728.53
30,634.68
15,288.46
12,607.45
35,527.19
73,481.59
33,028.00
$ 207,295.90
Transfers
In
$ 2,005.00
10,304.30
1,134.08
5,825.60
15,058.00
23.52
11,271.05
$ 45,621.55
Transfers
Out
$ 2,005.00
10,304.30
373.85
5,876.60
14,892.36
4,822.49
7,346.95
$ 45,621.55
Ending
Balances
$ 381.85
2,682.67
396.12
6,580.70
17,438.38
37,172.03
6,076.89
$ 70,728.64
257
Christa McAuliffe Middle School
Management Letter
Finding
The review of sample disbursements and P-Card records found that two P-Card purchases ($225 and
$32.92 totaling $257.92) occurred May 2010 did not have any supporting documentation. The
cardholders filled out the Purchasing Card Missing Receipts Report documenting the items purchased for
the $32.92 transaction.
Recommendation
Concur. The $225 purchase was a Middle School After-care Pizza Party and the receipt was misplaced
by the After-care Director. The Purchasing Card Missing Receipts Report should have been completed
and/or a duplicate receipt provided.
258
Central Area
Conniston Middle School
Address:
3630 Parker Avenue
Principal:
Fiscal Year 2010:
During Audit:
Mary Stratos
Mary Stratos
Treasurer:
Fiscal Year 2010:
During Audit:
Adriana Valladares
Adriana Valladares
Fiscal Year 2010:
John Provenzano
During Audit:
John Provenzano
$ 21,821.64
25,000.00
$ 46,821.64
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 1,053.06
2,253.38
0.00
3,165.22
9,123.72
52,574.60
4,974.84
$ 73,144.82
Receipts
$ 9,167.23
6,771.00
10,094.55
7,500.65
19,194.33
44,583.70
15,063.85
$ 112,375.31
Disbursements
$ 9,065.93
7,075.20
9,962.78
7,089.69
19,323.47
69,578.74
16,602.68
$ 138,698.49
Transfers
In
$ 7,640.85
607.00
131.77
3,574.99
3,414.10
3,076.13
5,140.23
$ 23,585.07
Transfers
Out
$ 7,640.85
607.00
263.54
2,791.39
4,197.70
3,126.13
4,958.46
$ 23,585.07
Ending
Balances
$ 1,154.36
1,949.18
0.00
4,359.78
8,210.98
27,529.56
3,617.78
$ 46,821.64
259
Conniston Middle School
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. Moreover, some sponsors did not enter the dates and dollar amounts of
the deposits on the log.
•
Monies were not always deposited timely. For example, $893 collected through three MCRs (#105,
#100, and #108) was retained by the sponsors for one to nine working days before it was turned in for
deposit.
Recommendation
•
•
Concur. Earlier, July 2010 audit identified similar situation. At start of school year, school
administration included a detailed account of SDPBC accounting practices in Faculty Handbook. At
notification of current audit findings, administration addressed identified personnel referenced in the
above citations. Personnel received additional notification regarding appropriate accounting practices.
Personnel have also been placed on formal notification regarding fiscal expectations in alignment with
school district policies. Administration and bookkeeper are in continual communication regarding fiscal
practices and procedures.
260
Central Area
Lake Worth Middle School
Address:
1300 Barnett Drive
Principal:
Fiscal Year 2010:
During Audit:
Jesus Armas
Jeffrey Eassa
Treasurer:
Fiscal Year 2010:
During Audit:
Silvia Torres
Silvia Torres
$ 44,492.88
Checking
Investments
$ 44,492.88
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 2,697.49
884.88
2.54
1,256.93
3,768.81
36,856.16
2,034.12
$ 47,500.93
Receipts
$ 4,916.77
947.00
1,709.80
4,095.05
14,246.79
49,967.28
25,772.29
$ 101,654.98
Disbursements
$ 7,191.81
1,636.84
1,205.09
3,842.05
14,572.96
49,972.60
26,241.68
$ 104,663.03
Transfers
In
$ 3,905.34
248.60
718.83
2,225.13
3,960.71
5,704.60
21,315.49
$ 38,078.70
Transfers
Out
$ 3,941.90
248.60
718.83
2,575.13
3,360.26
12,032.87
15,201.11
$ 38,078.70
Ending
Balances
$ 385.89
195.04
507.25
1,159.93
4,043.09
30,522.57
7,679.11
$ 44,492.88
261
Management Letter
DEPOSIT OF MONIES
Finding
•
Some staff members did not record the deposit information on the Drop-safe Log before dropping off
the monies into the safe.
•
The dollar amount of deposit listed on MCR #96-1 was altered from $255 to $243. However, the
change on the MCRs was neither signed nor initialed by the sponsor to acknowledge the correction.
Recommendation
•
•
To ensure proper accountability and safeguard of monies collected, changes on the MCRs should be
acknowledged by the sponsors.
Concur. Drop-safe Log will be used in compliance with District expectations.
CONTROL OF CHANGE FUND
Finding
On April 12, 2010, the school issued $500 in Change Fund to a staff member; however, the sponsor did
not complete the Change Fund Statement when issuing change fund as required Internal Accounts
Manual.
Recommendation
To ensure proper accountability for handling change fund, the school should follow the procedures
required by Section 9.10 Internal Accounts Manual. The sponsor should sign a written statement either
on a memo or on the back of the Check Requisition, and be witnessed by the bookkeeper, “I have counted
the change in the presence of the school bookkeeper and have found no discrepancies. I accept
responsibility for maintaining and securing this change fund and agree to return it intact when the
events(s) is (are) over.”
262
Central Area
Management Letter
Concur. Change Fund will be used in compliance with Internal Accounts Manual.
Central Area
263
Lantana Middle School
Address:
1225 West Drew Street
Lantana, FL 33462
Principal:
Fiscal Year 2010:
During Audit:
Edward Burke
Edward Burke
Treasurer:
Fiscal Year 2010:
During Audit:
Leona Burgess-Acosta
Leona Burgess-Acosta
Fiscal Year 2010:
Richard Valentine
During Audit:
Richard Valentine
$ 45,840.03
Checking
Investments
$ 45,840.03
Athletics
Music
Classes
Clubs
Departments
Trusts
General
264
Beginning
Balances
$ 741.29
1,541.63
2,208.18
1,936.43
6,311.46
38,110.76
8,713.86
$ 59,563.61
Receipts
$ 2,507.18
15,818.57
27,772.90
4,168.97
10,802.40
105,565.48
21,329.78
$ 187,965.28
Disbursements
$ 3,107.80
16,485.86
27,266.90
4,374.65
11,603.75
111,118.06
27,731.84
$ 201,688.86
Transfers
In
$ 1,467.82
5,255.18
3,577.48
3,406.11
3,364.36
11,732.00
15,873.98
$ 44,676.93
Transfers
Out
$ 1,467.82
5,095.18
4,056.45
3,410.75
1,948.85
13,215.19
15,482.69
$ 44,676.93
Ending
Balances
$ 140.67
1,034.34
2,235.21
1,726.11
6,925.62
31,074.99
2,703.09
$ 45,840.03
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, related information for $2,324.20 collected through three sample
MCRs were not recorded on the log.
Recommendation
Concur. Protocol was explained and emphasized to staff at a faculty meeting. Protocol guide was
developed and distributed to staff at this meeting. Protocol compliance will continue to improve this year.
Finding
•
•
Although the P-Card Monthly Bank Statements were signed by the cardholders and approved by the
Principal, two of the 11 sample statements did not have the date of the Principal’s signature.
Recommendation
Specifically,
•
•
To comply with P-Card Procedures Manual, the Principal’s approval of P-Card Monthly Bank
Statements should also be dated by the Principal.
Central Area
265
Management Letter
Concur. Principal will increase effort to ensure all signatures are dated correctly. Bookkeeper will
ensure that purchase order protocols are followed.
LEASING OF SCHOOL FCILITIES
Finding
•
Three sample Lease Agreements (#1040, #1041, and #1047) were not executed until six to 27 days
after the lessees had begun using the facilities. Moreover, the leasing charges were not collected until
six to 19 days after the use of facilities.
• Leasing Agreement #1041 did not indicate the times for the use of facilities, although the dates
were listed on the agreements.
Recommendation
•
facilities.
•
Concur. Community School Administrator will ensure leasing procedures are followed for all
transactions.
266
Central Area
L.C. Swain Middle School
Address:
5332 Lake Worth Road
Principal:
Fiscal Year 2010:
During Audit:
Edward Harris
Edward Harris
Treasurer:
Fiscal Year 2010:
During Audit:
Della Bostwick
Della Bostwick
$ 94,848.72
Checking
Investments
$ 94,848.72
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 1,155.33
1,931.35
768.08
2,287.77
9,821.39
88,108.44
15,862.71
$ 119,935.07
Receipts
$ 7,375.02
12,043.50
12,539.10
12,171.59
16,495.94
142,184.47
34,681.92
$ 237,491.54
Disbursements
$ 5,978.90
14,929.31
12,527.69
10,717.20
13,398.48
168,450.64
36,575.67
$ 262,577.89
Transfers
In
$ 3,156.94
( 1,102.20)
2,250.13
1,993.35
4,816.51
11,929.51
8,641.07
$ 29,630.57
Transfers
Out
$ 3,731.94
( 2,260.57)
1,295.66
2,865.11
4,136.51
12,004.51
9,912.15
$ 30,213.94
Ending
Balances
$ 1,976.45
203.91
1,733.96
2,870.40
13,598.85
61,767.27
12,697.88
$ 94,848.72
267
Management Letter
Finding
The review of facility leasing records found that the school had 26 Lease Agreements during the year.
Review of these 26 leases found that:
•
Lease numbers 1001, 1002, and 1003 were each used twice for a total of six leases.
•
Fourteen leases did not have the required District’s approved Rental Prequalification Request Forms.
•
Lease Agreements were not properly executed prior to the use of facilities:
- Lease Agreement #1030 was neither signed by the lessee nor approved by the Principal
- Lease Agreement #1021 was neither approved by the Principal nor signed by a school’s
authorized signer.
- 18 Lease Agreements were not executed until after the lessees had begun using the facilities, with
delays as many as nine months after lessee had used the facilities.
•
Seven leases did not have proof of liability insurance coverage.
•
Eleven lessees received a total of $36,803.45 in fee waivers that were neither pre-approved by the
Central Office nor documented on the Rental Prequalification Request Form.
•
As of June 30, 2010, Lease #1015 had an uncollected rental of $600 while Lease #1016 had an
uncollected rental of $2,049.
•
Utility fees for 23 leases were not allocated and transmitted to the Central Office in accordance with
District’s leasing guidelines. As a result, the school under-allocated and under-transmitted a total of
$4,697 in utility fees to the Central Office.
Recommendation
•
•
•
liability insurance coverage or purchase the insurance coverage through the District insurance pool.
•
268
Central Area
Management Letter
•
Fee waivers, if any, can only be applied to the rental portion; the utilities portion cannot be waived,
and should be collected from lessees.
•
•
The portion of utility fees should be transmitted to the Central Office in accordance with the approved
Rate Schedule.
Concur. The Assistant Principal has been reassigned and we could not find any additional paperwork
beyond that attached. The correction is to change the person handling leases at L.C. Swain Middle
School. The new person has completed the required leasing training and is currently following District
procedures.
DEPOSIT OF MONIES
Finding
A $600 donation collected (with MCR #45-1) was deposited into the Administrative Courtesy Account
(#6-0200.00), in absence of a letter from the donor indicating the purpose of the donation.
Recommendation
All future donations/contributions will have information noted on the check or a donation letter will be
included with the check to support the contribution.
Central Area
269
Palm Springs Middle School
Address:
1560 Kirk Road
Principal:
Fiscal Year 2010:
During Audit:
Sandra Jinks
Sandra Jinks
Treasurer:
Fiscal Year 2010:
During Audit:
Lori Cayea
Lori Cayea
Fiscal Year 2010:
Sean Ashworth
During Audit:
Sean Ashworth
$ 116,419.04
38,022.68
$ 154,441.72
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
270
Beginning
Balances
$ 2,737.12
11,658.97
5,770.38
7,976.47
32,516.04
34,980.12
( 6.07)
$ 95,633.03
Receipts
$ 15,774.12
19,085.84
32,297.60
30,604.41
63,804.15
164,948.07
108,561.84
$ 435,076.03
Disbursements
$ 14,502.98
19,336.64
24,520.81
29,325.44
65,584.35
121,316.17
101,680.95
$ 376,267.34
Transfers
In
$ 7,497.63
6,134.30
676.00
7,823.28
18,815.44
7,232.05
68,364.14
$ 116,542.84
Transfers
Out
$ 8,571.63
4,588.30
4,393.56
8,967.01
25,115.07
7,203.82
57,703.45
$ 116,542.84
Ending
Balances
$ 2,934.26
12,954.17
9,829.61
8,111.71
24,436.21
78,640.25
17,535.51
$ 154,441.72
Central Area
Palm Springs Middle School
Management Letter
Finding
The review of fundraiser records found that the Student Council Candy Sales (Account #4-4810.02) did
not have the required Sales Item Inventory Report. Due to the lack of sales and inventory records, we
were unable to ascertain whether all revenue was accounted for. Moreover, based on purchasing records,
this fundraiser had a total estimated revenue of $8,064; however, only $6,879 in sales revenue was
deposited into the Internal Funds. Consequently, an estimated $1,185 in sales revenue was unaccounted
for.
Recommendation
Concur. The school will ensure proper procedures are followed during a fundraiser.
Central Area
271
Tradewinds Middle School
Address:
5090 South Haverhill Road
Principal:
Fiscal Year 2010:
During Audit:
Kirk Howell
Rebecca Subin
Treasurer:
Fiscal Year 2010:
During Audit:
Lorraine Baker
Lorraine Baker
$ 56,844.90
Checking
Investments
$ 56,844.90
Athletics
Music
Classes
Clubs
Departments
Trusts
General
272
Beginning
Balances
$0.00
8,401.76
2,248.71
4,094.09
5,837.92
19,179.16
9,263.23
$ 49,024.87
Receipts
$ 8,071.42
9,631.70
32,534.49
5,903.82
24,951.45
64,204.15
9,878.97
$ 155,176.00
Disbursements
$ 7,916.16
12,509.68
30,091.17
6,667.34
21,482.83
59,117.27
9,571.52
$ 147,355.97
Transfers
In
$ 7,791.52
3,169.95
4,971.92
559.88
7,432.65
72.04
6,009.35
$ 30,007.31
Transfers
Out
$ 7,762.88
2,869.95
5,271.92
559.88
7,484.05
1,019.02
5,039.61
$ 30,007.31
Ending
Balances
$ 183.90
5,823.78
4,392.03
3,330.57
9,255.14
23,319.06
10,540.42
$ 56,844.90
Central Area
Tradewinds Middle School
Management Letter
DEPOSIT OF MONIES
Finding
collected by staff were often submitted directly to the bookkeeper without recording the transfer of
custody on the Drop-safe Log.
Recommendation
Concur. Administration met with faculty and staff regarding this finding and district procedure.
Finding
The review of facility leasing records found that Lease #1015 had an expired Certificate of Insurance.
The lease was for the use of facilities during April 2010; however, the insurance expired on December 31,
2009. Consequently, there was no liability insurance coverage during the entire leasehold period.
Recommendation
Concur. Principal met with leasing contact and we will ensure that we have current Certificate of
Insurance for all leases.
Central Area
273
Woodlands Middle School
Address:
5200 Lyons Road
Principal:
Fiscal Year 2010:
During Audit:
Tanya Daniel
Tanya Daniel
Treasurer:
Fiscal Year 2010:
During Audit:
Vilma Fedor
Vilma Fedor
$ 103,855.20
Checking
Investments
$ 103,855.20
Athletics
Music
Classes
Clubs
Departments
Trusts
General
274
Beginning
Balances
$ 6,871.09
3,530.03
2,690.97
6,990.06
44,814.06
32,436.33
944.54
$ 98,277.08
Receipts
$ 12,172.97
66,814.30
31,644.60
4,313.20
62,146.93
56,530.75
3,243.41
$ 236,866.16
Disbursements
$ 11,973.15
66,302.27
30,349.44
3,913.89
60,487.85
54,466.88
3,794.56
$ 231,288.04
Transfers
In
$ 5,424.05
17,639.20
1,878.30
186.42
14,179.40
2,864.58
586.76
$ 42,758.71
Transfers
Out
$ 5,394.05
17,409.20
2,208.12
186.42
14,179.40
3,091.05
290.47
$ 42,758.71
Ending
Balances
$ 7,100.91
4,272.06
3,656.31
7,389.37
46,473.14
34,273.73
689.68
$ 103,855.20
Central Area
Management Letter
SAFE SCHOOL PROGRAM
Finding
The review of fee collection process for the Safe School Program found that there was an estimated 90
students attending the program, with a total estimated fee revenue of $780 during the year. However,
only $240 in fees was deposited into the Internal Funds and recorded in the students’ Record of Payment
Forms, and documentation for fee waivers was not found.
Apparently, fees might not have been collected from some students without documented fee waivers.
Due to incomplete and accurate records kept by the school, there was no assurance that all the fees were
collected and accounted for.
Recommendation
The money collection process for Safe School Program should be administered in accordance with
Middle School After School Program Handbook and other District guidelines. Specifically,
•
Payment history should be recorded on the individual Record of Payment Form (PBSD 1652) for
each student, and Classroom Receipts should be issued when fees are collected from parents.
•
Fee waivers should be documented and approved by the Principal.
Concur. We will monitor weekly payment status of student accounts. We will identify those students on
free and reduced lunch to separate these students from those required to make payment. Parents will be
contacted via phone and mail to request reasons for non-payment and will receive a deadline for
payment. If a waiver is required, we will complete a fee waiver.
Finding
•
Lease #1021 did not have the required District’s approved Rental Prequalification Request.
•
Lease Agreements #1001 and #1021 did not have the dates and times for use of facilities.
Recommendation
Central Area
275
Management Letter
•
•
Concur. We will closely monitor lease procedures to ensure correct processing and execution of leases. A
newly implemented system promises to target all areas for which we were cited. The process will be
reviewed with the assistant principal who works with leases.
276
Central Area
High Schools
Central Area Total
1
0
0
13
14
15
0
0
0
0
Timecard
16
Lake Worth High
0
17
1
John I. Leonard High
√
Park Vista High
0
19a
20
22
CENTRAL AREA (6 Schools)
Alexander W. Dreyfoos, Jr. School of the Arts
Santaluces High
√
√
√
√
3
3
2
0
√
0
√
√
√
√
√
√
2
5
27
28
29
30
31
32
32a
33
34
35
√
0
2
√
√
0
Documented
Undercharged Rental
Distributed
Timely
√
√
5
2
2
√
1
√
0
1
0
2
0
Leases
39
√
√
0
0
3
0
Area Superintendent
38
√
√
√
√
√
37
Documented
√
36
Receipts
Maintianed
26
25
Disbursements
24
√
√
23a
Access to Drop Safe
√
√
23
Forest Hill High
19
Account
18
School Programs
Level
Funds
11
Missing Timecard
5
Office
Records Missing
Central Area
Central Area
High Schools
Other
40
0
41
0
42
√
√
√
0
Number of
Findings
7
4
11
9
3
35
1
277
278
Central Area
Alexander W. Dreyfoos Jr. School of the Arts
Address:
501 South Sapodilla Avenue
Principal:
Fiscal Year 2010:
During Audit:
Ellen VanArsdale
Ellen VanArsdale
Treasurer:
Fiscal Year 2010:
During Audit:
Sandra Bullock
Sandra Bullock
$ 530,769.41
Checking
Investments
$ 530,769.41
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 2,887.92
87,485.55
19,517.52
32,991.37
166,917.39
185,443.95
130,592.81
$ 625,836.51
Receipts
$ 10,427.03
127,153.55
93,797.64
27,494.28
393,382.47
174,458.27
42,521.41
$ 869,234.65
Disbursements
$ 9,781.00
129,439.53
82,939.38
25,782.04
395,585.44
275,202.02
45,572.34
$ 964,301.75
Transfers
In
$ 7,409.00
78,538.04
18,707.78
11,640.12
157,407.35
4,573.83
52,505.33
$ 330,781.45
Transfers
Out
$ 7,409.00
75,927.64
32,760.33
12,955.12
164,919.38
2,750.86
34,059.12
$ 330,781.45
Ending
Balances
$ 3,533.95
87,809.97
16,323.23
33,388.61
157,202.39
86,523.17
145,988.09
$ 530,769.41
279
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies collected were not always deposited timely. For example, $2,789.75 collected through six
MCRs (#100-2, #100-4, #100-5, #114-11, #123-1, and #135-2) was retained by the sponsors for one
to 15 working days before it was turned in to the bookkeeper for deposit.
•
The Drop-safe Log indicated that the sponsor for the Chorus Madrigal Dinner (Account #2-1500.11)
dropped off $3,000+ into the safe on April 21, 2010; however, only $1,385 was deposited into the
Internal Funds. According to the bookkeeper and the sponsor, the sponsor entered an estimated dollar
amount on the log without counting the money.
Recommendation
•
•
be recorded on the Drop-safe Log. Significant discrepancies between the log and the deposits in the
safe should be investigated and disposed of accordingly.
Concur. The behavior of the individuals involved has been addressed. I reemphasized that all money is to
be turned in daily.
Finding
•
Lease #1010 did not have the required Rental Prequalification Request.
•
Leases #1010 and #1021 did not have proof of insurance. Moreover, Lease #1018 was for use of
facilities on May 1, 2010; however, the certificate of insurance expired on June 15, 2009.
280
Central Area
Management Letter
Recommendation
•
prequalified by the Central Office prior to executing Lease Agreement.
•
Concur. We have follow in this matter. We will make all necessary corrections. I have assigned the task to
another assistant principal. Under the prior assistant principal, DSOA was never cited for any
irregularities on Leasing of School Facilities. His replacement was unable to perform these tasks in a
timely and correct manner.
Central Area
281
Forest Hill High School
Address:
6901 Parker Avenue
Principal:
Fiscal Year 2010:
During Audit:
Mayra Stafford
Mayra Stafford
Treasurer:
Fiscal Year 2010:
During Audit:
Connie Pratt
Connie Pratt
Fiscal Year 2010:
David Reily
During Audit:
David Reily
$ 110,983.57
20,000.00
$ 130,983.57
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
282
Beginning
Balances
$ 871.00
8,987.92
9,094.87
19,402.37
35,078.67
84,569.55
1,156.03
$ 159,160.41
Receipts
$ 65,801.14
46,996.59
33,686.00
59,774.18
58,854.30
313,481.16
2,443.86
$ 581,037.23
Disbursements
$ 56,951.21
53,971.75
39,922.67
65,994.83
70,554.50
318,546.49
3,272.62
$ 609,214.07
Transfers
In
$ 26,992.08
10,968.50
20,369.30
30,394.74
14,432.04
44,644.39
3,579.91
$ 151,380.96
Transfers
Out
$ 35,880.57
11,218.50
17,570.13
28,936.75
8,987.76
48,099.84
687.41
$ 151,380.96
Ending
Balances
$ 832.44
1,762.76
5,657.37
14,639.71
28,822.75
76,048.77
3,219.77
$ 130,983.57
Central Area
Management Letter
DEFICIT ACCOUNTS
Finding
The review of Internal Funds general ledger found that six accounts had a year-end deficit, totaling
$9,488.01. School District’s Internal Funds procedure requires that all activity account deficits be
resolved before the close of the fiscal year. The school transferred funds from other accounts to balance
these deficits.
Number
3-2011.00
4-0860.00
5-0450.00
6-0570.00
6-0595.00
4-0870.00
Deficit Account
Name
Class of 2011-Juniors
Cheerleaders-JV
Campus-yearbook(397)
Booster-Boys Soccer
Booster-Wrestling
Cheerleaders-JV
Total
Amount
$4,389.79
1,983.37
1,405.26
915.05
419.20
375.34
$9,488.01
Source of Fund
For Balancing the Deficit
6-1500 Custodial Services
1-0020 Sports Medicine
Recommendation
To ensure fiscal accountability and self-sufficiency, the school should monitor each activity account
closely so that total expenditures would not exceed total revenues.
We were under the direction that all account must zero balance. We also did this in 2009. We could have
changed for 2010.
DEPOSIT OF MONIES
Finding
•
During Fiscal Year 2010, the school collected a total of $581,037.23 which was deposited into the
Internal Funds. However, information for only $200,951.80 in collection was recorded in the Dropsafe Log. It appeared that staff did not record some of the deposit information on the Drop-safe Log
before turning in the monies for deposit.
•
$1,316 of the $1,719 collected through six MCRs (#159-11, #182-14, #190-4, #206-9, #208-13, and
#226-14) was retained by the sponsors for one to seven business days before turning in to the
•
The bookkeeper performed incompatible duties in completing MCRs for account sponsors to sign as
Central Area
283
Management Letter
remitters.
Recommendation
•
•
Monies collected should be turned in daily to the bookkeeper or put into the drop-safe, and be
deposited into the bank within five business days after collection. Delay in turning in the monies for
deposit could result in potential irregularities.
•
collecting monies from students.
Concur. New Drop-safe procedures have been examined and explained to teachers and staff.
Finding
•
The school purchased 30 cassette players/recorders, totaling $2,562, on April 23, 2009. This
purchase, however, was paid through three P-Card transactions of $854 each.
•
the Principal’s approved Purchase Orders.
Recommendation
Specifically,
•
284
“Splitting an invoice totaling more than $1,000 is considered Pyramiding and is not allowed.
Payment for purchases shall not be split to stay within the single purchase limit.” The school should
not circumvent the rule in splitting large purchase into multiple small purchases.
Central Area
Management Letter
•
Concur. P-Card holders have been instructed on proper procedures.
Finding
The review of facilities leasing records found that Lease #1045 did not have proof of insurance.
Recommendation
insurance or obtain the insurance coverage through the District insurance pool.
Insurance was bought and paid for year. We were told by leasing to make it once. We will in the future
mark each lease according to recommendation.
Finding
According to registration and related Adult Education and Community School Receipts, the school
collected an estimated total of $10,004 in GED fees. However, only $9,672 was deposited into the
Internal Funds. The remaining $332 was unaccounted for.
Recommendation
Adult Education and Community School Program should be administered in accordance with Adult and
Community School Procedures Manual, DOE Rules, and Internal Accounts Manual. Specifically,
•
Fee waivers, if any, should be adequately documented and properly approved.
•
Adult and Community School records including student registration and payment records should be
retained for a time period consistent with the District’s Records Retention Schedule.
Concur. I have contacted Adult Ed. There needs to be a line for Full Battery of GED Tests. Not have a
Central Area
285
Management Letter
space allows for misinformation on District form. Audit group needs to have up to date GED charges.
286
Central Area
John I. Leonard High School
Address:
4701 10th Avenue North
Principal:
Fiscal Year 2010:
During Audit:
Terry Costa
Terry Costa
Treasurer:
Fiscal Year 2010:
During Audit:
Maria Luna
Maria Luna
$ 100,999.87
46,951.24
$ 147,951.11
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 9,815.56
2,683.95
1,804.50
16,499.67
53,460.70
37,084.65
11,539.21
$ 132,888.24
Receipts
$ 117,192.67
95,036.80
42,121.61
43,029.04
70,916.89
174,232.30
6,672.38
$ 549,201.69
Disbursements
$ 135,971.96
95,860.14
35,518.07
46,841.75
76,483.20
131,628.23
11,835.47
$ 534,138.82
Transfers
In
$ 61,209.19
42,832.28
6,551.53
21,005.64
29,470.72
25,289.33
2,050.03
$ 188,408.72
Transfers
Out
$ 46,197.88
42,832.28
9,074.51
21,338.07
30,560.94
33,402.92
5,002.12
$ 188,408.72
Ending
Balances
$ 6,047.58
1,860.61
5,885.06
12,354.53
46,804.17
71,575.13
3,424.03
$ 147,951.11
287
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and the money collection process found that:
The activity account sponsors did not always retain the yellow copies of the MCRs when turning in the
monies and MCRs to the bookkeeper for deposit.
eight sample MCRs (#59-2, #66-11, #96-12, #96-13, #96-14, #149-3, #160-3, and #189-3) were not
timely deposited into the bank, with delays ranging from one to 16 working days after collection.
Recommendation
Financial and Program Cost Accounting and Reporting for Florida Schools, Chapter 7) and
•
sponsors should retain the yellow copy of the MCR before turning in the monies to the bookkeeper
for deposit. Keeping a copy of the MCR will assist the sponsors in (1) ensuring that the dollar
amount printed on the Official Receipt provided by the bookkeeper agrees with the monies collected
and submitted for deposit, (2) tracking the account balance periodically, and (3) providing
•
Concur. I have to inform all teachers that they need to keep their yellow copies when turning in their
monies collection forms. The teachers have been notified that they need to drop their monies
collection forms on a daily basis, and I have been doing deposits in a daily basis.
Finding
The review of fundraiser records found that the Sales Item Inventory Reports for P.E. Uniform Sales
(Account #5-1900.01), Spirit Cups Sales (Account #4-4810.04) and the Fashion Snack Sales
(Account #5-1201.01) were not completed with all the required information; i.e. beginning inventory,
purchases, items sold, items given away/missing, item cost, ending inventory value, sales price, and
sales revenue.
288
Central Area
Management Letter
Due to lack of documentation, we were unable to ascertain whether all fundraiser revenues were
accounted for.
Recommendation
•
•
Concur. I have to inform all teachers if they are doing fundraiser they need to fill out a Sales Item
Inventory Report properly sign and date with or without inventory left.
Finding
•
16 P-Card purchases, totaling $2,296.34, were for items purchased by and delivered to a company
owned by a P.E. teacher of the school.
•
Three P-Card purchases, totaling $590.72, were supported by credit card receipts that did not indicate
the items purchased.
•
Disbursement #25651 (for $6,406.15) for purchase of football equipment during August and
September 2009 exceeded the $1,000 Purchase Order threshold, but did not have the required
Purchase Order.
•
The catering service contract for the Prom event (Disbursement #26262 for $7,500) was signed and
approved by the activity sponsor instead of the Principal.
•
A $475 P-Card transaction occurred on August 26, 2009, was for the purchase of cheerleader apparel
from a company owned by two District employees who worked at two other schools.
Recommendation
Central Area
289
Management Letter
Specifically,
•
To ensure proper accountability and safeguard of assets, school purchases should be made in the
school’s name and the items should be delivered to the school.
•
•
•
Administrative Directive D6.01 states, “Purchases from any business owned totally or in part by an
employee of the School Board or the employee’s immediate family may constitute a conflict of interest
as defined by Florida Statutes, and are prohibited.” To avoid potential conflict of interest, the school
should comply with Administrative Directive D6.01 for all school purchases.
Concur. The purchase order was an oversight. It happened when the other bookkeeper was in this
position. As a new bookkeeper I didn’t know that the principal needed to sign the contract. I will
make sure the principal signs every contract.
Finding
•
Lease Agreements #1003 and #1010 were neither signed by the lessees nor approved by the Principal
until after the lessees had begun using the facilities for six to eight days.
•
Lease #1001 was for use of facilities during July 1, 2009, and June 30, 2010. However, the Rental
Prequalification Request was neither prepared by the school nor approved by the Central Office until
June 2010.
•
Lease Agreement # 1005 and the related Rental Prequalification Request were approved with the
Principal’s signature stamp in lieu of a manual signature.
•
Lease Agreement #1004 did not indicate the dates and times for use of facilities.
290
Central Area
Management Letter
•
Leasing charges for Leases #1003 and #1010 were not collected until after the lessees had begun
using the facilities for one to three weeks.
•
Leasing charges were not always correctly allocated to the proper accounts. For example, the entire
amounts of the leasing charges for Leases #1004 and #1010 were recorded in the Rental Income
Account (#6-3800). As a result, the school under-allocated and under-transmitted $544 in utility fees
and $189.8 in Sales Tax to the Central Office for these leases.
Recommendation
•
•
facilities.
•
•
Leasing revenues should be allocated in accordance with the District’s Approved Rate Schedule.
These revenues should be recorded in the respective leasing accounts, including Rental Income (#63800), Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500), Extra Services-Other
(#6-1600), Rental Facilities Event Insurance (#6-1850), and Florida Sales Tax Payable (#6-1800).
•
The portion of utility fees, event insurance, and sales tax should be transmitted accordingly to the
Central Office in accordance with Internal Funds guidelines.
Concur. On behalf of the person over leasing, he said it would not happen again. The school switched to
Tririga program. I didn’t know about using the other account but when I was informed of the mistake
I made the changes that needed to be made.
Central Area
291
Lake Worth High School
Address:
1701 Lake Worth Avenue
Principal:
Fiscal Year 2010:
During Audit:
Ian Saltzman
Kirk Howell
Treasurer:
Fiscal Year 2010:
During Audit:
Patre Brown
Patre Brown
Fiscal Year 2010:
Brett Packard
During Audit:
Brett Packard
$ 297,683.17
80,727.87
$ 378,411.04
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
292
Beginning
Balances
$ 28,385.41
12,665.86
8,293.11
28,705.40
101,335.42
312,392.85
5,678.12
$ 497,456.17
Receipts
$ 96,063.96
42,919.97
40,700.10
43,792.88
89,923.20
488,417.70
18,259.98
$ 820,077.79
Disbursements
$ 128,705.54
54,253.68
53,245.42
46,232.01
105,901.02
535,602.30
15,122.14
$ 939,062.11
Transfers
In
$ 96,820.13
19,739.49
36,152.93
27,607.23
68,564.26
186,775.24
5,379.18
$ 441,038.46
Transfers
Out
$ 76,493.23
18,423.69
28,870.67
25,469.73
83,779.65
203,396.29
4,605.20
$ 441,038.46
Ending
Balances
$ 16,070.73
2,647.95
3,030.05
28,403.77
70,142.21
248,587.20
9,529.13
$ 378,411.04
Central Area
Lake Worth High School
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found that
$11,152.50 collected through four MCRs (#199-15, #240-21, #284-5, and #307-19) were retained by the
sponsors for two to nine working days before being turned in to the bookkeeper for deposit.
Recommendation
Concur. Chapter 7 of the Department of Education’s Financial and Program Accounting and Reporting
for Florida Schools will be reviewed with sponsors. All monies collected will be turned in daily to the
bookkeeper or put in the Drop-safe and be deposited into the bank within five working days after
collection. We are committed to this recommendation and will follow all guidelines as instructed by the
district.
Central Area
293
Park Vista High School
Address:
7900 Jog Road
Principal:
Fiscal Year 2010:
During Audit:
Reginald Myers
Reginald Myers
Treasurer:
Fiscal Year 2010:
During Audit:
Cathy Varney
Leigh Katusak
$ 201,758.06
Checking
Investments
$ 201,758.06
Athletics
Music
Classes
Clubs
Departments
Trusts
General
294
Beginning
Balances
$ 45,171.28
19,026.03
19,845.93
23,543.91
93,421.90
90,051.67
3,786.31
$ 294,847.03
Receipts
$ 381,790.13
279,405.44
81,776.65
195,230.52
256,724.51
186,227.31
23,089.13
$1,404,243.69
Disbursements
$ 404,879.00
303,283.53
79,349.28
166,299.47
248,181.75
202,787.49
92,552.14
$1,497,332.66
Transfers
In
$ 258,009.29
93,812.51
21,551.49
60,333.44
43,472.14
52,958.32
70,891.94
$ 601,029.13
Transfers
Out
$ 256,340.90
85,846.79
26,362.93
87,741.44
41,479.41
99,831.79
3,425.87
$ 601,029.13
Ending
Balances
$ 23,750.80
3,113.66
17,461.86
25,066.96
103,957.39
26,618.02
1,789.37
$ 201,758.06
Central Area
Management Letter
DEPOSIT OF MONIES
Finding
•
bookkeeper.
• Some sponsors did not record the deposit information on the Drop-safe Log before dropping off the
•
The bookkeeper was performing incompatible duties in receiving and opening incoming mails, which
could contain payments, such as school picture commission checks.
•
Monies were not always deposited timely. For example, $1,950 collected through three MCRs (#179009, #212-23, and #286-005) was retained by the sponsors for one to nine working days before it was
Recommendation
•
•
•
bookkeeper should not perform incompatible duties such as receiving and opening incoming mails,
which can result in conflict of interest.
•
Central Area
295
Management Letter
Concur. Management will comply with the recommendations regarding findings for money deposits.
Finding
The review of fundraiser documentation revealed that:
•
The Fundraising Application/Recap Form for the Newspaper Ads (Account #5-0350.02) was not
approved by the Principal until one month after the fundraising sales had begun.
•
According to purchasing records, the Hamburger Sales (Account #5-0852.05) had a total estimated
sales revenue of $792; however, only $600 in sales revenue was deposited into the Internal Funds.
No documentation was maintained for the $192 discrepancy in estimated revenue.
Recommendation
•
•
Concur. School will comply with recommendations.
Finding
The review of sample disbursements and P-Card transaction records revealed that:
•
296
Disbursement #19685 (for $10,900) was for payment of registration fees for summer training camp
for the school’s football team. However, this disbursement was not supported by an invoice/receipt;
instead, it was supported by the camp’s information sheet that did not include the calculation of the
amount due. Moreover, this purchase exceeded the $1,000 threshold for Purchase Order but did not
have the required Principal’s approved Purchase Order.
Central Area
Management Letter
•
The Yearbook printing contract (Disbursement #17353 for $24,665.88) was not approved by the
Principal; instead, it was signed by the sponsor teacher.
•
Disbursement #19458 (for $10,862.15) was for payment of the Band Banquet Dinner. However, the
related Purchase Order was not approved by the Principal until three days after the dinner event.
•
Disbursement #17587 (for $102) was for payment of JV soccer referee fee to a coach. According to
the FHSAA Officials Guidebook, total referee fee and travel cost was $47. As a result, the school
overpaid the coach by $55.
•
Five P-Card transactions, totaling $2,141.90, were for payments of conference registration fees and
air tickets that did not have the required TDE forms.
Recommendation
Specifically,
•
•
•
•
The school should recoup the $55 payment from the coach for Disbursement #17587.
•
Staff travels for attending conferences or training programs should be supported by Principal’s
approved TDEs.
The TDE for the conference fees and registration were completed but misplaced.
DEFICIT ACCOUNTS
Finding
The review of Internal Funds general ledger record found that five accounts had a year-end deficit,
totaling $16,679.15, as follow:
Central Area
297
Management Letter
Account Name
General Activities (#7-0100.00)
Football/freshman camp (#1-2020.12)
School store (#7-0100.01)
Hosa (#5-1101.00)
Newspaper-campus (#5-0350.00)
Total
Deficit Amount
$6,194.29
5,069.25
2,433.84
1,677.05
1,304.72
$16,679.15
Recommendation
accounts closely so that the expenditures would not exceed the revenues.
Concur. Management if closely monitoring the activity on all Internal Acounts.
298
Central Area
Santaluces High School
Address:
6880 Lawrence Road
Lantana, FL 33462
Principal:
Fiscal Year 2010:
During Audit:
Kathleen Orloff
Kathleen Orloff
Treasurer:
Fiscal Year 2010:
During Audit:
Susan Diglio
Susan Diglio
Fiscal Year 2010:
James Utterback
During Audit:
James Utterback
$ 189,240.35
104,070.44
$ 293,310.79
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$ 31,899.21
1,116.90
9,920.30
19,098.49
58,035.47
173,876.74
42,357.66
$ 336,304.77
Receipts
$ 159,975.02
199,157.16
56,198.03
40,408.46
98,622.49
467,616.82
16,107.95
$1,038,085.93
Disbursements
$ 162,137.21
235,056.56
56,063.01
35,278.18
119,569.38
448,788.74
24,186.83
$1,081,079.91
Transfers
In
$ 62,875.24
89,989.49
12,656.58
12,022.07
60,972.70
20,164.34
12,395.74
$ 271,076.16
Transfers
Out
$ 61,964.49
52,587.66
16,212.93
20,022.58
41,506.22
64,674.30
14,107.98
$ 271,076.16
Ending
Balances
$ 30,647.77
2,619.33
6,498.97
16,228.26
56,555.06
148,194.86
32,566.54
$ 293,310.79
299
Santaluces High School
Management Letter
Finding
•
The Chorus Uniforms (Account #2-1500.01) and DCT Beef Jerky Sales (Account #4-1500.02) did
not have the required Sales Item Inventory Reports. Due to lack of documentation and inventory
counts, we were unable to ascertain if all revenues were accounted for.
•
According to the invoice, the school purchased 440 copies of discount coupon-book for the Booster
Enjoy the City Books Sales (Account #6-0650.09); and 56 coupon-books were found in inventory
during the audit. The 384 (440 – 56) coupon-books sold should generate a total revenue of $7,680;
however, only $5,500 in sales revenue was deposited into the Internal Funds. The other $2,180 in
estimated revenue was unaccounted for.
Recommendation
•
•
Concur. Anyone doing a fundraiser will be given a copy of the Sales Item Inventory Report to complete
upon finishing the fundraiser. The bookkeeper will notify the principal if this is not done immediately.
Please note that the Chorus uniforms were NOT a fundraiser. Band Booster parents were notified prior to
this that they would be monitored more closely.
300
Central Area
Other Schools
Central Area Total
1
0
Royal Palm School
0
0
0
0
0
16
17
0
0
0
0
0
0
0
25
26
27
28
29
30
31
Access to Drop Safe
0
24
Maintianed
23a
23
Documented
22
21
Account
0
0
0
0
0
0
1
0
0
0
0
34
0
35
0
37
0
39
0
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
33
32a
Undercharged Rental
1
32
Distributed
Receipts
Disbursements
20
School Programs
19a
0
19
18
Level
Funds
15
√
14
Timecard
0
13
CENTRAL AREA
11
5
Missing Timecard
Office
Records Missing
Central Area
Central Area
Other Schools
Other
40
0
41
0
42
0
Number of
Findings
1
301
302
Central Area
Royal Palm School
Address:
6650 Lawrence Road
Lantana, FL 33462
Principal:
Fiscal Year 2010:
During Audit:
Revia Lee
Bradley S.L. Henry
Treasurer:
Fiscal Year 2010:
During Audit:
Kristen Casagni
Kristen Casagni
$ 14,409.69
6,000.00
$ 20,409.69
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Central Area
Beginning
Balances
$0.00
2,569.44
5.06
2,046.03
16,306.23
9,316.71
1,342.44
$ 31,585.91
Receipts
$0.00
40.00
1,618.50
2,290.50
5,944.66
157,417.04
4,291.87
$ 171,602.57
Disbursements
$0.00
1,601.70
1,495.72
2,068.74
6,788.05
160,701.82
10,122.76
$ 182,778.79
Transfers
In
$0.00
0.00
33.52
1,388.68
1,180.96
0.00
6,771.36
$ 9,374.52
Transfers
Out
$0.00
0.00
127.84
1,423.16
5,997.08
52.94
1,773.50
$ 9,374.52
Ending
Balances
$0.00
1,007.74
33.52
2,233.31
10,646.72
5,978.99
509.41
$ 20,409.69
303
Royal Palm School
Management Letter
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $1,144.76 collected through five MCRs (#65-9, #67-5,
#126-7, #127-11, and #144-5) was retained by the sponsors for one to 10 working days before it was put
into the safe for deposit.
Recommendation
Concur. Appropriate staff members were reminded of the procedures.
304
Central Area
SOUTH AREA
Total (27 Schools)
3
Galaxy
Orchard View
0
2
0
4
√
Morikami Park
Plumosa
0
√
√
3
8
9
10
2
0
0
0
0
Maintained
0
0
14
0
0
15
0
16
√
√
Pine Grove
√
Rolling Green
S.D. Spady
0
17
6
18
Addison Mizner
Boca Raton
Calusa
√
√
√
√
√
Poinciana
√
√
Village Academy
Waters Edge
0
√
√
√
√
√
√
√
√
√
√
√
√
12
√
√
√
√
√
√
√
11
4
√
√
Forest Park
0
2
√
Coral Sunset
√
√
√
Hagen Road
Hammock Pointe
√
√
√
√
J.C. Mitchell
Sunrise Park
Sunset Palms
Verde
√
√
√
Whispering Pines
1
13
26
27
28
29
30
31
√
√
√
√
√
√
√
√
√
12
√
√
Citrus Cove
Del Prado
√
√
√
√
√
√
√
√
√
√
√
2
4
2
0
8
√
√
√
√
3
√
√
√
√
√
√
√
2
10
Documented
Maintianed
32
32a
Undercharged Rental
25
√
√
√
√
2
2
√
0
3
0
37
38
39
Documented
Leases
√
√
√
√
√
0
0
6
Area Superintendent
36
35
Approved/Documented
34
Timely
33
Receipts
Distributed
24
23a
Access to Drop Safe
Disbursements
23
22
√
√
√
21
Account
20
√
19a
Banyan Creek
19
Student Records
Timecard
On Leave/Holiday
Level
Funds
13
12
11
7
Person
Fiscal Management
Missing Timecard
6
5
Maintained
Accounting Records
Maintained
2
South Area Schools
1
South Area
South Area
Elementary Schools
Payroll
Others
40
√
1
√
√
1
1
41
0
42
√
√
√
√
√
Crosspointe
√
√
√
√
√
√
√
√
Sandpiper Shores
√
√
√
0
Number of
Findings
3
9
5
3
1
2
0
2
11
5
3
1
3
9
10
7
10
4
3
0
2
1
2
8
3
111
307
Addison Mizner Elementary School
Address:
199 S.W. 12th Avenue
Boca Raton, FL 33486
Principal:
Fiscal Year 2010:
During Audit:
Donna Binninger
Donna Binninger
Treasurer:
Fiscal Year 2010:
During Audit:
Robin Stewart
Robin Stewart
SACC Director:
Fiscal Year 2010:
During Audit:
Steve Robert
Steve Robert
$ 86,125.50
Checking
Investments
$ 86,125.50
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
3,236.28
163.99
0.00
13,358.57
79,135.64
1,373.94
$ 97,268.42
Receipts
$0.00
682.00
35,040.80
0.00
45,349.55
824,452.91
6,832.77
$ 912,358.03
Disbursements
$0.00
557.65
33,379.12
0.00
39,815.98
839,693.74
10,054.46
$ 923,500.95
Transfers
In
$0.00
0.00
951.17
0.00
15,662.33
17,400.64
2,947.84
$ 36,961.98
Transfers
Out
$0.00
0.00
2,010.22
0.00
15,662.33
19,163.44
125.99
$ 36,961.98
Ending
Balances
$0.00
3,360.63
766.62
0.00
18,892.14
62,132.01
974.10
$ 86,125.50
309
Management Letter
DEPOSIT OF MONIES
Finding
staff members did not record the deposit information on the Drop-safe Log before dropping off the
Recommendation
Concur. We continue to remind all teachers to the correct procedure.
Finding
•
Leasing charges were not always collected prior to the use of facilities. For example, leasing fee for
Lease #1006 was not collected until 19 days after the lessee had begun using the facilities.
•
Lease #1006 was charged with non-profit rate; however, no proof of non-profit or tax-exempt status
was maintained for this lessee.
Recommendation
•
•
Proof of non-profit or tax-exempt status should be provided by lessee and documented in file in order
to qualify for the non-profit rates.
Concur. The payment was received before the start of the lease on September 2nd. It was taken out of the
safe on September 3rd and made ready for deposit pickup on September 8th (deposit #73), after the Labor
310
South Area
Management Letter
Day holiday. The bookkeeper thought she had the proper documentation, and corrected the situation as
soon as she learned it was not.
South Area
311
Banyan Creek Elementary School
Address:
4243 Sabal Lake Drive
Delray Beach, FL 33445
Principal:
Fiscal Year 2010:
During Audit:
William J. Fay, Jr.
William J. Fay, Jr.
Treasurer:
Fiscal Year 2010:
During Audit:
Judy Castano
Judy Castano
SACC Director:
Fiscal Year 2010:
During Audit:
Lydia Carreiro
Lydia Carreiro
$ 57,239.05
Checking
Investments
$ 57,239.05
Athletics
Music
Classes
Clubs
Departments
Trusts
General
312
Beginning
Balances
$0.00
0.00
3,835.92
2,406.69
1,234.30
34,554.49
2,056.09
$ 44,087.49
Receipts
$0.00
0.00
26,211.26
32,410.30
2,047.83
439,493.35
1,594.05
$ 501,756.79
Disbursements
$0.00
0.00
26,296.85
28,439.57
2,633.83
427,969.85
3,265.13
$ 488,605.23
Transfers
In
$0.00
0.00
3,226.60
196.00
0.00
6,908.53
122.71
$ 10,453.84
Transfers
Out
$0.00
0.00
2,685.90
175.15
0.00
7,592.79
0.00
$ 10,453.84
Ending
Balances
$0.00
0.00
4,291.03
6,398.27
648.30
45,393.73
507.72
$ 57,239.05
South Area
Management Letter
Finding
•
Six P-Card purchases (totaling $769.16) occurred during December 2009 and March 2010, did not
have supporting documentation. The cardholders filled out the Purchasing Card Missing Receipts
Reports documenting the items purchased for these six transactions.
•
Disbursement #14091 (for $3,949.27) was not supported by invoices; instead, it was supported by an
account statement that did not indicate the items purchased.
•
Three disbursements (#13593, #13861, and #13968, totaling $13,542.75) were for reimbursements of
Drama Club expenses to a volunteer. However, these reimbursements had the following exceptions:
-
$1,078.44 ($195 in gift-cards, $99.41 in various gift items, and $784.03 in food) in expenses for
volunteers was inappropriately funded by a student activity account (i.e., the Drama Club
Account #4-1650). Moreover, there was no documentation indicating who were the recipients of
the gift-cards and other gift items.
-
$886.03 in expenses was supported by credit card receipts in lieu of itemized receipts/invoices.
•
Disbursement #14085 was for purchase of a $100 gift-card as end-of-year gift to a Drum Line
volunteer. However, it was inappropriately funded by a student activity account (i.e., the Drum Line
Account #4-1651).
•
The Yearbook printing contract (Disbursements #13636, #13757, #14079, totaling $5,707.75) was
neither signed nor approved by the Principal; instead, it was signed by the activity sponsor.
Recommendation
Specifically,
•
•
benefit adults. Funds in student activity accounts should be used to directly benefit the dedicated
student activities.
•
Pursuant to Bulletin #P-12690-CAO/COO/P, “gift cards may be purchased for students only” and
South Area
313
Management Letter
“schools must maintain documentation of all recipients of gift cards”. The school should comply
with Bulletin #P-12690-CAO/COO/P for purchase of gift cards.
•
Concur.
DEPOSIT OF MONIES
Finding
collected were not always deposited timely. For example, $1,408 collected through five MCRs (#134,
#188, #208, #231 and #296) was retained by the sponsors for three to 10 working days before it was
Recommendation
Concur.
Finding
•
The Drum Line Car Wash Fundraiser (Account #4-1651) and Drama Club Dance Account (#4-1650)
did not have the required Fundraising Application/Recap Forms.
•
The Yearbook Sales (Account #4-1652) and The Faculty Vending Account (6-1700.01) did not have
the required Sales Item Inventory Reports; and the Drama Club Dance Ticket Sales (Account #41650) did not have the required Ticket Sellers Report.
•
The financial activities for two fundraisers for the Drum Line (Account #4-1651) and four fundraisers
for the Drama Club (Account #4-1650) were recorded in the respective clubs’ primary accounts
314
South Area
Management Letter
instead of a separate decimalized account for each fundraiser.
Recommendation
•
•
•
Ticket Sellers Report should be prepared in order to reconcile revenues with the number of tickets
sold.
•
•
Concur.
Finding
•
#1001 was repeatedly used for two Lease Agreements.
•
Three leases (#1002, #1004, and #1005) with the same lessee were charged with the incorrect rates,
resulting in a total undercharge of $127.81 in rentals. Moreover, the leasing charges for Lease #1005
were not collected until six days after the lessee had begun using the facilities.
Recommendation
•
South Area
315
Management Letter
•
•
Concur.
316
South Area
Boca Raton Elementary School
Address:
103 S.W. 1st Avenue
Principal:
Fiscal Year 2010:
During Audit:
Bradley Henry
Gerald Riopelle
Treasurer:
Fiscal Year 2010:
During Audit:
Vera Klein
Vera Klein
SACC Director:
Fiscal Year 2010:
During Audit:
Patricia Jackson
Patricia Jackson
$ 37,364.29
Checking
Investments
$ 37,364.29
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
176.72
3,526.16
597.44
2,212.02
29,474.08
506.07
$ 36,492.49
Receipts
$0.00
644.40
4,275.50
442.00
6,882.50
141,922.00
2,515.04
$ 156,681.44
Disbursements
$0.00
582.64
4,560.03
376.45
5,967.84
141,374.06
2,948.62
$ 155,809.64
Transfers
In
$0.00
44.58
1,207.53
0.00
1,978.35
3,361.22
705.73
$ 7,297.41
Transfers
Out
$0.00
44.58
1,207.53
24.72
1,978.35
3,361.37
680.86
$ 7,297.41
Ending
Balances
$0.00
238.48
3,241.63
638.27
3,126.68
30,021.87
97.36
$ 37,364.29
317
Management Letter
DEPOSIT OF MONIES
Finding
•
The total dollar amounts for deposit listed on two MCRs (#66-1-0017 and #66-3) were changed after
the bookkeeper counted the monies accompanied by the MCRs. However, the changes on the MCRs
were not signed or initialed by the sponsors to acknowledge the corrections.
•
The bookkeeper performed incompatible duties in receiving and opening incoming mails, which
could contain payments from various sources, such as school picture commission checks.
Recommendation
•
To ensure proper accountability, changes on MCRs made by the bookkeeper should be acknowledged
by the sponsors.
•
incompatible duties. Receiving and opening incoming mails for the school and collecting monies
from lessees should be assigned to staff members other than the bookkeeper.
Concur. Meeting with bookkeeper: all future actions on changes must include initials from sponsors.
Head secretary will open bookkeeper mail and if any monies are included it will be directed toward the
appropriate personnel and/or bookkeeper for accurate accounting.
Finding
•
Eight P-Card purchases, totaling $1,200.27, did not have adequate documentation. Two (totaling
$283.85) did not have any supporting documentation; and six (totaling $916.42) were supported by
Packing Slips that did not indicate the dollar amounts of the purchases.
•
Disbursement #2302 (for $490) did not have the required Principal’s approved Check Requisition.
318
South Area
Management Letter
Two disbursements (#2154 for $1,500 and #2212 for $2,188.48) exceeded the $1,000 Purchase Order
threshold, but did not have the required Purchase Order.
Recommendation
Specifically,
•
•
All disbursements should be supported by Principal’s approved Check Requisitions.
•
Concur. Meeting with bookkeeper: any and all items must have adequate documentation including proper
invoices. Principal approval is required for processing all disbursements. Future orders over $1,000 will
require principal approval along with proper filing for a purchase order.
SACC Records
Finding
The review of SACC records found that the February 2010 Family Central’s Subsidy Reimbursement
check of $1,034.63 was missing. The school was informed of this incident during the audit.
Subsequently, the school contacted Family Central and received a replacement check that was deposited
into the Internal Funds.
Recommendation
To ensure proper accountability and safeguard of assets, Family Central’s Subsidy Reimbursement
Checks should be timely deposited into the bank upon receipt. To prevent and detect potential
irregularities, the school should periodically reconcile SACC revenues with the deposit records.
Concur. Meeting with SACC Director: as a safeguard the SACC Director will notify administration when
incoming funds are not received and will document all actions taken to rectify discrepancy. SACC
reconciled accounts will be reviewed by the principal. In relation to the SACC findings, SACC Director
South Area
319
Management Letter
contacted Family Central and it was confirmed by the agency that the check in question was not cashed
or received by Boca Elementary. Therefore, providing agency put a stop payment on the original check
and reissued another check to Boca Elementary.
320
South Area
Calusa Elementary School
Address:
2051 Clint Moore Road
Principal:
Fiscal Year 2010:
During Audit:
Catherine Lewis / Jamie Wyatt
Jamie Wyatt
Treasurer:
Fiscal Year 2010:
During Audit:
Lynda Kramer
Lynda Kramer
SACC Director:
Fiscal Year 2010:
During Audit:
Laurie Ostrow
Laurie Ostrow
$ 29,236.77
5,514.21
$ 34,750.98
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
33.18
4,406.96
1,729.78
7,535.24
13,955.30
( 333.25)
$ 27,327.21
Receipts
$0.00
307.19
46,502.58
3,096.31
21,147.53
516,619.56
17,966.19
$ 605,639.36
Disbursements
$0.00
324.13
46,745.58
1,735.66
21,296.81
508,797.23
19,316.18
$ 598,215.59
Transfers
In
$0.00
16.24
4,796.56
1,458.37
5,201.67
12,264.53
4,320.16
$ 28,057.53
Transfers
Out
$0.00
16.24
5,046.19
2,765.37
5,388.09
14,428.80
412.84
$ 28,057.53
Ending
Balances
$0.00
16.24
3,914.33
1,783.43
7,199.54
19,613.36
2,224.08
$ 34,750.98
321
Management Letter
Finding
•
•
Two P-Card purchases, totaling $168.50, occurred in December 2009, were supported by credit card
receipts in lieu of itemized invoices/receipts.
Recommendation
Specifically,
•
Purchase Order approved by the Principal should be issued for purchase in excess of $1,000. The
•
All disbursements, including P-Card purchases, should be adequately supported by itemized invoices
and receipts.
Concur. The required purchase order shall be issued and approved by the principal for purchases
exceeding $1,000. We will ensure that an itemized invoice or receipt included with all P-Card purchases.
The principal will meet with the bookkeeper weekly to ensure that procedures are followed.
Finding
The review of facility leasing records found that leasing charges were not collected prior to the use of
facilities. Specifically, leasing charges for Leases #1001, #1002, #1003, and #1005, were not collected
until one to six days after the use of facilities.
Recommendation
related District guidelines. Specifically, to protect the best interests of the school and in accordance with
leasing guidelines, leasing charges should be collected prior to the use of facilities.
322
South Area
Management Letter
Concur. All leasing charges will be collected before the use of the facilities. Administration will meet
weekly with the bookkeeper to ensure procedures are followed.
South Area
323
Citrus Cove Elementary School
Address:
8400 Lawrence Road
Principal:
Fiscal Year 2010:
During Audit:
Judith Asbury
Judith Asbury
Treasurer:
Fiscal Year 2010:
During Audit:
Jean Dyer
Jean Dyer
SACC Director:
Fiscal Year 2010:
During Audit:
Sheila Ross
Sheila Ross
$ 44,735.63
40,742.44
$ 85,478.07
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
324
Beginning
Balances
$0.00
3,948.84
4,828.18
4,903.78
16,986.56
44,928.97
10,984.29
$ 86,580.62
Receipts
$0.00
7,112.30
36,398.15
1,064.00
31,422.95
545,485.13
3,887.87
$ 625,370.40
Disbursements
$0.00
8,844.58
32,447.23
565.00
26,539.65
546,640.28
11,436.21
$ 626,472.95
Transfers
In
$0.00
535.25
3,969.85
499.00
6,334.53
6,999.43
18,452.48
$ 36,790.54
Transfers
Out
$0.00
535.25
3,889.85
499.00
20,181.92
11,492.52
192.00
$ 36,790.54
Ending
Balances
$0.00
2,216.56
8,859.10
5,402.78
8,022.47
39,280.73
21,696.43
$ 85,478.07
South Area
Citrus Cove Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
the bookkeeper for deposit. For example, the yellow copies of two sample MCRs (#82-02 and #82-06,
totaling $1,707) were also provided to the bookkeeper when the monies and MCRs were turned in for
deposit.
Recommendation
To ensure proper fiscal accountability and protect the best interests of staff, activity account sponsors
Concur. We have implemented the new procedure. All staff has been notified of the new process.
South Area
325
Coral Sunset Elementary School
Address:
22400 Hammock Street
Principal:
Fiscal Year 2010:
During Audit:
Gary Hagermann
Gary Hagermann
Treasurer:
Fiscal Year 2010:
During Audit:
Linda Westervelt
Linda Westervelt
SACC Director:
Fiscal Year 2010:
During Audit:
Evelyn Garcia
Evelyn Garcia
$ 27,492.14
Checking
Investments
$ 27,492.14
Athletics
Music
Classes
Clubs
Departments
Trusts
General
326
Beginning
Balances
$0.00
56.60
1,694.69
156.79
4,595.25
20,558.00
6,071.47
$ 33,132.80
Receipts
$0.00
0.00
13,429.86
1,251.50
12,883.19
305,687.59
3,245.06
$ 336,497.20
Disbursements
$0.00
28.85
12,472.46
855.09
14,182.10
310,983.37
3,615.99
$ 342,137.86
Transfers
In
$0.00
0.00
1,998.61
454.30
2,804.33
15,956.95
1,528.75
$ 22,742.94
Transfers
Out
$0.00
0.00
2,707.22
470.11
2,810.06
16,520.30
235.25
$ 22,742.94
Ending
Balances
$0.00
27.75
1,943.48
537.39
3,290.61
14,698.87
6,994.04
$ 27,492.14
South Area
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCR) and money collection process at the school found
that:
•
$522 collected through five MCRs was retained by the sponsors for one to four working days before
it was turned in to the bookkeeper for deposit.
•
All SACC deposits recorded in the Drop-safe Log during the year did not have the dollar amount of
the collections.
Recommendation
•
•
Concur. Teachers were notified to turn in promptly any monies collected. Dollar amounts are being listed
on the Drop-safe Log.
Finding
The review of sample disbursements and P-Card purchases found that the school purchased a $229.99
digital camera on October 21, 2009, with the school’s P-Card; however, the school was unable to locate
the item during the audit.
Recommendation
All school assets should be properly safeguarded at all time. Moreover, school’s property temporary
removed from school campus should be documented on Off-Premises Property Transfer Forms (PBSD
1279) and approved by the Principal accordingly.
South Area
327
Management Letter
Concur. Aftercare will secure it replacement digital camera under lock and key; the camera will also be
marked with indelible markers. The appropriate form will be completed if the camera leaves school
property.
328
South Area
Crosspointe Elementary School
Address:
3015 South Congree Avenue
Principal:
Fiscal Year 2010:
During Audit:
Cheryl A. McKeever
Cheryl A. McKeever
Treasurer:
Fiscal Year 2010:
During Audit:
Mona Francois
Mona Francois
SACC Director:
Fiscal Year 2010:
During Audit:
Cindy Plazas
Cindy Plazas
$ 38,338.90
Checking
Investments
$ 38,338.90
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$1.74
61.26
7,121.93
278.00
4,504.52
39,591.63
3,207.81
$ 54,766.89
Receipts
$0.00
357.00
8,793.95
0.00
9,168.66
262,684.66
4,756.55
$ 285,760.82
Disbursements
$0.00
418.26
9,570.59
218.00
7,602.44
277,066.22
7,313.30
$ 302,188.81
Transfers
In
$0.00
0.00
4,057.87
0.00
1,749.38
5,591.46
3,564.09
$ 14,962.80
Transfers
Out
$1.74
0.00
4,778.20
7.43
1,749.38
6,686.81
1,739.24
$ 14,962.80
Ending
Balances
$0.00
0.00
5,624.96
52.57
6,070.74
24,114.72
2,475.91
$ 38,338.90
329
Crosspointe Elementary School
Management Letter
330
South Area
Del Prado Elementary School
Address:
7900 Del Prado Circle
Principal:
Fiscal Year 2010:
During Audit:
Sandra Rhategan
Dave Clark
Treasurer:
Fiscal Year 2010:
During Audit:
Karen Weiss / Jenny Okoee
Jenny Okoee
SACC Director:
Fiscal Year 2010:
During Audit:
Lori Goldfinger
Lori Goldfinger
$ 69,592.99
Checking
Investments
$ 69,592.99
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
0.00
0.00
1,107.13
4,530.47
49,296.49
3,202.68
$ 58,136.77
Receipts
$0.00
429.00
42,417.34
1,347.00
28,913.36
645,470.73
13,870.16
$ 732,447.59
Disbursements
$0.00
429.00
41,229.49
885.02
28,738.14
634,317.05
15,392.67
$ 720,991.37
Transfers
In
$0.00
0.00
1,078.90
617.00
6,585.94
1,476.63
2,211.07
$ 11,969.54
Transfers
Out
$0.00
0.00
1,614.11
967.00
6,592.31
2,534.41
261.71
$ 11,969.54
Ending
Balances
$0.00
0.00
652.64
1,219.11
4,699.32
59,392.39
3,629.53
$ 69,592.99
331
Management Letter
DEPOSIT OF MONIES
Finding
The former Principal signed two 2-Year Agreements (for 2010/2011 and 2011/2012 School Years) on
April 16, 2010, with a uniform manufacturer, authorizing the vendor to manufacture and maintain
inventories of uniforms for the school. The school received $2,338 in commission from this uniform
vendor. The review of these two agreements found that:
•
The school authorizes the vendor to manufacture and maintain inventories for the school in
accordance with the vendor’s "How We Work with Schools" document. However, the school was not
able to locate the said document during the audit.
•
Certain terms and conditions were not clear in the agreements. Specifically, both agreements did not
indicate the quantities of the various uniforms to be provided by the vendor. One of the agreements
states that “In the event this Agreement expires or is not renewed, or items are discontinued or
changed, DEL PRADO ELEMENTARY SCHOOL acknowledges financial responsibility for all
remaining CUSTOM stock.”
•
The agreements had not been reviewed by the Legal Department for legal sufficiency.
Due to the unclear terms and conditions and the lack of quantities and costs of inventories in the
agreements, there is no basis to determine the extent of potential liabilities to the school.
Recommendation
To protect the best interests of the school,
•
Prior to executing legal contracts with outside vendors, the agreements should be reviewed and
approved by Legal Department for legal sufficiency.
•
All contracts and addendum should be properly maintained and retained for a time-period consistent
with District’s Record Retention Schedule and related guidelines.
Concur. All contracts involving outside vendors from this pint forward will be sent to the legal
department for review. All contracts will follow the district’s Record Retention Schedule from this point
forward.
Finding
332
South Area
Management Letter
•
Lease #1005 was for the use of facilities between April 21 and May 12, 2010; however, the related
Certificate of Insurance expired on May 4, 2010. Consequently, the lessee did not have insurance
coverage for the entire leasehold period.
•
The leasing charges for Leases #1003 were not collected until after the lessee had begun using the
facilities for seven days.
Recommendation
•
•
Concur. Leasing manager will ensure that all fees will be paid a minimum of 24 hours in advance.
South Area
333
Forest Park Elementary School
Address:
1201 SW 3rd Street
Principal:
Fiscal Year 2010:
During Audit:
Sharon Brannon / Suzanne Matuella
Suzanne Matuella
Treasurer:
Fiscal Year 2010:
During Audit:
Joann Bazer
Joann Bazer
SACC Director:
Fiscal Year 2010:
During Audit:
Kim Stivers
Kim Stivers
$ 27,392.91
Checking
Investments
$ 27,392.91
Athletics
Music
Classes
Clubs
Departments
Trusts
General
334
Beginning
Balances
$0.00
13.14
1,591.66
186.09
298.62
14,431.62
( 34.32)
$ 16,486.81
Receipts
$0.00
0.00
2,844.68
0.00
1,062.85
235,715.44
3,374.59
$ 242,997.56
Disbursements
$0.00
0.00
3,318.65
0.00
1,044.84
223,910.92
3,817.05
$ 232,091.46
Transfers
In
$0.00
0.00
1,265.50
0.00
0.01
7,134.19
647.00
$ 9,046.70
Transfers
Out
$0.00
0.00
1,818.43
0.00
0.01
7,055.01
173.25
$ 9,046.70
Ending
Balances
$0.00
13.14
564.76
186.09
316.63
26,315.32
( 3.03)
$ 27,392.91
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies were not always deposited timely. For example, $2,557.25 collected through MCR#145/3
was retained by the sponsor for two to 19 working days before it was turned in to the bookkeeper for
deposit.
•
Prior to April 2010, monies collected by staff were usually given directly to the bookkeeper without
recording the transfer of custody on the Drop-safe Log. Moreover, sponsors did not retain the yellow
copies of MCRs; instead, the yellow copies were also provided to the bookkeeper when turning in the
monies and MCRs for deposit.
•
The bookkeeper performed incompatible duties in (1) preparing leasing documentation, (2) collecting
leasing fees from lessees, and (3) preparing the related MCRs for other staff members to sign as
remitters.
Recommendation
•
•
•
documentation.
Concur. Deposits are made in a timely manner unless school cannot get into safe due to absence.
Bookkeeper emails sponsors when not following protocol. Segregation of duties is currently being
addressed. Elementary schools have limited personnel.
South Area
335
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that the supporting documents for two
disbursements (#6099 and #6146, totaling $3,878.15) were not defaced (stamped “PAID”) after payment
in order to prevent duplicate payments.
Recommendation
To avoid potential duplicate payments, supporting documentation should be defaced after payment.
Concur. Bookkeeper will stamp every receipt.
336
South Area
Galaxy Elementary School
Address:
301 Galaxy Way
Principal:
Fiscal Year 2010:
During Audit:
Joseph Schneider
Joseph Schneider
Treasurer:
Fiscal Year 2010:
During Audit:
Anita Williams
Anita Williams
SACC Director:
Fiscal Year 2010:
During Audit:
Katina Thomas
Katina Thomas
$ 22,187.79
Checking
Investments
$ 22,187.79
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
920.23
1,489.84
1,083.17
1,686.61
34,710.01
109.39
$ 39,999.25
Receipts
$0.00
319.60
5,690.24
300.00
1,716.74
190,342.67
5,213.17
$ 203,582.42
Disbursements
$0.00
1,239.83
4,841.70
431.86
3,591.31
206,855.02
4,434.16
$ 221,393.88
Transfers
In
$0.00
0.00
2,794.39
0.00
1,940.63
6,218.54
2,305.21
$ 13,258.77
Transfers
Out
$0.00
0.00
667.99
0.00
0.00
9,394.49
3,196.29
$ 13,258.77
Ending
Balances
$0.00
0.00
4,464.78
951.31
1,752.67
15,021.71
( 2.68)
$ 22,187.79
337
Management Letter
ACCOUNTS PAYABLE
Finding
The school’s June 30, 2010, financial records submitted to the Central Office indicated that the school had
a total unpaid bills of $11,546 due to the Central Office and $1,924 due to an outside vendor. These
liabilities represented 61% of the school’s bank balance of $22,188 as of June 30, 2010. Of the total
$13,470 unpaid bills, $9,330 was for expenses incurred in School Year 2009, and the remaining $4,140
was incurred in School Year 2010.
As of December 8, 2010, the unpaid bills had increased to $14,600. However, the school’s Internal Funds
had a remaining fund balance of $13,633.
Recommendation
Pursuant to Chart of Accounts for Internal Funds, Internal Funds accounts should not carry deficit
balances which penalize students, faculty, or school administration in future years. To ensure fiscal
accountability and self-sufficiency, the school should monitor the Administrative Courtesy Account
closely so that expenditures would not exceed revenues.
Moreover, the school should (1) develop a plan to address the unpaid bill issue, and (2) timely process all
invoices received in accordance with Florida Statutes, Chapter 218, Local Government Prompt
Payment Act.
Concur.
DEPOSIT OF MONIES
Finding
The examination of contents in the drop-safe, and review of sample Monies Collected Reports (MCRs)
and money collection process found that:
•
On December 16, 2010, we found that some collections dating back to November 9, 2010, were still
in the drop-safe that had not been processed and deposited into the bank.
•
$2,656.27, collected from 15 MCRs (#41-15, #41-20, #45-2, #56-4, #57-4, #59-1, #59-8, #61-8, #6211, #62-13, #64-10, #65-30, #65-36, #65-42, and #65-70) were either retained by the sponsors or not
timely processed by the bookkeeper. The monies were not deposited into the bank until two to 94
days after the monies were collected.
•
Some sponsors did not always retain the yellow copies of the MCRs when turning in the monies and
MCRs to the bookkeeper for deposit.
338
South Area
Management Letter
•
Some sponsors did not always record the deposit information in the Drop-safe Log before dropping
Recommendation
•
•
•
Concur.
Finding
•
All seven sample P-Card Monthly Bank Statements were neither reviewed nor approved by the
Principal.
•
Three disbursements (#10660 for $2,562.24, #10667 for $1,333.09, and #10777 for $1,487.25)
exceeded the $1,000 Purchase Order threshold, but did not have the required Purchase Orders.
Recommendation
Specifically,
South Area
339
Management Letter
•
To prevent and detect potential frauds and irregularities in a timely manner, and in accordance with
P-Card Procedures Manual, cardholder should complete the monthly reconciliation of P-Card
activities by the 20th of each month; and the reconciliation records, including P-Card Monthly Bank
Statements, should be reviewed and approved by the Principal.
•
Concur.
Finding
•
#1001 was repeatedly used for all Lease Agreements.
•
Sales taxes collected from commercial leases were mistakenly deposited into the Rental Income
Account (#6-3800.00) instead of the Florida Sales Tax Payable Account (#6-1800). As a result, the
sales tax was not transmitted to the Central Office.
Recommendation
•
A new lease number in sequential order should be assigned to each new Lease Agreement.
•
Concur.
SACC RECORDS
Finding
The review of the school’s SACC program found that:
340
South Area
Management Letter
•
The SACC program had a year-end deficit of $30,827 as of June 30, 2010.
•
Student attendance records for the period January through June 2010 were missing
•
The SACC Registration Forms for two sample students were missing.
•
The school did not collect the required $25 SACC registration fee.
Recommendation
•
SACC is a self-sufficient program supported by fees. The school should monitor closely the
program’s financial condition; adjustment to staffing and related expenditures should be implemented
so that expenditures will not exceed revenues.
•
All records, including student attendance and Registration Forms, should be retained for a time
period consistent with SACC Operational Manual and District Record Retention Schedule.
•
SACC fees, including registration fee, should be collected in accordance with District’s approved
Rate Schedule.
Concur.
South Area
341
Hagen Road Elementary School
Address:
10565 Hagen Ranch Road
Principal:
Fiscal Year 2010:
During Audit:
Richard Hughes
Richard Hughes
Treasurer:
Fiscal Year 2010:
During Audit:
Ana Santana
Ana Santana
SACC Director:
Fiscal Year 2010:
During Audit:
Nicole Lamb
Nicole Lamb
$ 49,568.85
Checking
Investments
$ 49,568.85
Athletics
Music
Classes
Clubs
Departments
Trusts
General
342
Beginning
Balances
$0.00
75.00
5,196.07
0.00
1,857.13
28,026.25
14,806.80
$ 49,961.25
Receipts
$0.00
0.00
16,977.09
0.00
6,756.83
558,689.82
5,414.29
$ 587,838.03
Disbursements
$0.00
0.00
19,814.03
0.00
7,172.53
546,557.06
14,686.81
$ 588,230.43
Transfers
In
$0.00
50.00
4,935.72
0.00
2,733.63
32,764.07
5,567.40
$ 46,050.82
Transfers
Out
$0.00
0.00
1,413.37
0.00
2,341.72
39,689.33
2,606.40
$ 46,050.82
Ending
Balances
$0.00
125.00
5,881.48
0.00
1,833.34
33,233.75
8,495.28
$ 49,568.85
South Area
Hagen Road Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
• Some sponsors did not always record the deposit information on the Drop-safe Log before dropping
•
Collections were not always deposited timely. For example, $3,730 of the $5,365 collected through
two MCRs (#157-1046 and #162-1119) was retained by the sponsors for one to five working days
•
The dollar amounts of collections on two MCRs (#102-404 and #86-278) were altered, but the
changes were not signed or initialed by the sponsors to acknowledge the corrections.
Recommendation
•
•
•
To ensure proper accountability and safeguard of monies collected, changes on the MCRs should be
Concur. Measures have been taken to ensure all monies follow DOE rules. All personnel have been
informed of the rules relating to DOE Rules and proper safeguards followed. It should also be noted that
in regard to the specific incident the monies collected by Prekindergarten teacher was placed in a second
safe on campus and that no time were the fees to the Prekindergarten program unsecure. Actions have
been taken to follow the specifics detailed in the DOE Rules including entry into the drop safe log.
South Area
343
Hammock Pointe Elementary School
Address:
8400 SW 8th Street
Principal:
Fiscal Year 2010:
During Audit:
Carol Crilley
Carol Crilley
Treasurer:
Fiscal Year 2010:
During Audit:
Gisela Howe
Elsa Esparza
SACC Director:
Fiscal Year 2010:
During Audit:
Bonnie Welch
Bonnie Welch
$ 80,855.28
Checking
Investments
$ 80,855.28
Athletics
Music
Classes
Clubs
Departments
Trusts
General
344
Beginning
Balances
$0.00
6,705.10
1,895.09
1,407.98
8,404.41
39,925.56
17,117.21
$ 75,455.35
Receipts
$0.00
12,671.97
10,375.59
1,056.91
13,469.57
403,842.12
25,311.86
$ 466,728.02
Disbursements
$0.00
2,689.97
10,534.58
1,250.72
15,138.78
401,493.36
30,220.68
$ 461,328.09
Transfers
In
$0.00
2,477.46
213.34
39.24
3,928.84
11,851.28
7,960.21
$ 26,470.37
Transfers
Out
$0.00
2,477.46
217.71
106.18
3,115.76
13,252.76
7,300.50
$ 26,470.37
Ending
Balances
$0.00
16,687.10
1,731.73
1,147.23
7,548.28
40,872.84
12,868.10
$ 80,855.28
South Area
Hammock Pointe Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
staff members did not always record the deposit information on the Drop-safe Log before dropping off the
Recommendation
Concur. We will follow the recommendation of the auditor.
South Area
345
J.C. Mitchell Elementary School
Address:
2470 NW 5th Avenue
Principal:
Fiscal Year 2010:
During Audit:
Linda Nelson
Linda Nelson
Treasurer:
Fiscal Year 2010:
During Audit:
Laura Sattler
Laura Sattler
SACC Director:
Fiscal Year 2010:
During Audit:
Lisa Faustini
Lisa Faustini
$ 37,978.54
Checking
Investments
$ 37,978.54
Athletics
Music
Classes
Clubs
Departments
Trusts
General
346
Beginning
Balances
$0.00
814.35
7,499.32
898.66
14,729.16
24,695.83
4,559.90
$ 53,197.22
Receipts
$0.00
1,374.88
8,495.79
1,000.00
18,528.21
275,868.27
2,098.47
$ 307,365.62
Disbursements
$0.00
599.20
12,044.39
1,057.40
24,980.65
278,715.77
5,186.89
$ 322,584.30
Transfers
In
$0.00
75.00
3,749.75
0.00
4,691.11
4,638.33
169.09
$ 13,323.28
Transfers
Out
$0.00
0.00
771.78
0.00
2,542.88
9,871.12
137.50
$ 13,323.28
Ending
Balances
$0.00
1,665.03
6,928.69
841.26
10,424.95
16,615.54
1,503.07
$ 37,978.54
South Area
J.C. Mitchell Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $2,972 of the $14,663.25 collected through three MCRs
(#65-8, #92-8, and #92-9) was retained by the sponsors for two to six working days before it was put into
the safe for deposit.
Recommendation
Concur. Aftercare Director has been directed to no longer use SACC safe as a backup. All monies are
now deposited in the Drop-safe. Treasurer is checking to make sure this is done.
Finding
The review of facility leasing records found that Lease Agreement #1003 was not signed by the lessee and
a witness, and the leasing charges were not collected until 19 days after the lessee had begun using the
facilities.
Recommendation
•
•
Concur. Treasurer has been directed to collect funds according to School Board Policy 7.18 without
exception.
South Area
347
Morikami Park Elementary School
Address:
6201 Morikami Park Road
Principal:
Fiscal Year 2010:
During Audit:
Renee Elfe
Renee Elfe
Treasurer:
Fiscal Year 2010:
During Audit:
Rovielle Elmond / Crystal Cattey / Debra Balmaceda
Debra Balmaceda
SACC Director:
Fiscal Year 2010:
During Audit:
Teri Pavlus
Teri Pavlus
$ 50,509.96
Checking
Investments
$ 50,509.96
Athletics
Music
Classes
Clubs
Departments
Trusts
General
348
Beginning
Balances
$0.00
99.57
0.00
1,527.91
3,418.98
50,384.26
16,146.94
$ 71,577.66
Receipts
$0.00
1,730.00
51,457.22
2,137.40
29,072.14
613,274.99
65,449.90
$ 763,121.65
Disbursements
$0.00
1,223.14
53,413.42
1,127.35
26,256.58
631,204.00
70,964.86
$ 784,189.35
Transfers
In
$0.00
782.75
4,862.52
80.95
8,038.30
27,818.00
20,202.09
$ 61,784.61
Transfers
Out
$0.00
1,389.18
2,906.32
1,506.07
7,628.95
31,636.87
16,717.22
$ 61,784.61
Ending
Balances
$0.00
0.00
0.00
1,112.84
6,643.89
28,636.38
14,116.85
$ 50,509.96
South Area
Management Letter
UNRESTRICTED ACCESS TO DROP-SAFE
Finding
During the audit, we noted that the Assistant Principal and Secretary had the full combination to access
the drop safe.
Bulletin #P-9303-AS/BA states, “To enable personnel to gain access to the drop safe without requiring
Recommendation
To ensure assets are safeguarded properly, full combination to access the drop-safe should be restricted in
accordance with Bulletin #P-9303-AS/BA.
Concur. A work order was placed to get a new combination to the Drop-safe. Two employees will be
given part of the number and one will be the bookkeeper.
DEPOSIT OF MONIES
Finding
•
$3,401.28 collected through two MCRs (#72-1 and #97-11) was kept by the sponsors for four to 14
working days before it was turned in to the bookkeeper for deposit.
•
$7,615 ($1,080 in cash and $6,535 in checks) in SACC fees collected during April and May 2009 was
retained by the SACC director and was not turned in to the bookkeeper for deposit until July 2009.
Recommendation
Concur. The SACC Director was informed of these procedures again and has agreed to comply.
South Area
349
Management Letter
Finding
•
•
Disbursement #8773 (for $3,000) was for payment of catering services for the SACC program.
However, this disbursement did not have the required School District Consultant Agreement (PBSD
1420) and a Purchase Order.
Recommendation
•
A Purchase Order should be issued for purchase in excess of $1,000. The school should ensure that
•
The School District Consultant Agreement (PBSD 1420) should be executed for procurement of
professional service. Moreover, to protect the safety and welfare of students, the school should
ensure that consultants who work on school campus have completed the required background and
clearance check pursuant to Florida Statutes.
SACC RECORDS
Finding
The review of sample SACC students’ registration, attendance, and parent sign-out records revealed that
the Registration Forms for three students were not signed by the parent/guardian.
Recommendation
To protect the best interests of students and the school Registration Forms should be completed with the
needed information, including parent’s signature, for all students.
350
South Area
Orchard View Elementary School
Address:
4050 Old Germantown Road
Principal:
Fiscal Year 2010:
During Audit:
Kathleen DePuma
Kathleen DePuma
Treasurer:
Fiscal Year 2010:
During Audit:
Maureen McDaniel
Jill Smithson
SACC Director:
Fiscal Year 2010:
During Audit:
Adrienne Jones
Kathy Anderson
$ 47,931.92
Checking
Investments
$ 47,931.92
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
825.49
1,109.46
2,664.88
3,232.98
38,950.55
130.18
$ 46,913.54
Receipts
$0.00
240.00
2,618.88
0.00
4,885.62
180,900.83
3,026.16
$ 191,671.49
Disbursements
$0.00
299.00
2,429.75
40.60
4,953.31
178,879.09
4,051.36
$ 190,653.11
Transfers
In
$0.00
59.00
124.80
0.00
300.28
1,408.58
897.20
$ 2,789.86
Transfers
Out
$0.00
59.00
273.38
11.45
535.82
1,908.21
2.00
$ 2,789.86
Ending
Balances
$0.00
766.49
1,150.01
2,612.83
2,929.75
40,472.66
0.18
$ 47,931.92
351
Management Letter
Finding
•
Five P-Card purchases (totaling $1,254.13) occurred during April and June 2010, did not have any
•
A $4,371.62 P-Card purchase on June 8, 2010, exceeded the $1,000 per vendor daily limit and the
$1,000 Purchase Order threshold, but did not have the prior approval from the Purchasing
Department and the Principal’s approved Purchase Order. Instead, this purchase was supported by a
price quotation signed by the bookkeeper.
•
Checks #6638 and # 6670 were noted as voided in the Accounting System. However, our review of
the voided check file found that these two checks were missing.
Recommendation
Specifically,
•
All disbursements, including P-Card purchases, should be supported by itemized invoices and
receipts. Without supporting documentation, there is no assurance that expenses were appropriate.
•
•
Purchase Order should be used for purchase in excess of $1,000. The school should ensure that
•
To prevent potential misuse of school checks and ensure all voided checks are properly accounted for,
voided checks should be defaced and should be maintained for a time period consistent with District
Concur. 1) All original documentation will be filed in the treasurer’s office and scanned to the P-Card
system. 2) Prior approval will be secured through appropriate signature prior to purchases over the
maximum of $1000 per vendor per month. 3) Any voided checks will be maintained in the treasurer’s
office.
352
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
During July 2009 and February 2010, the school did not have a Drop-safe Log for staff to record
deposit details before the monies were dropped off for deposit. Although a log was maintained since
March 2010, our review of sample deposits found that some staff members did not record the
information on the log (for $1,778.48 collected on six sample MCRs).
•
bookkeeper.
Recommendation
•
•
Concur. 1) Corrective action was taken and a Drop-safe log has been in place since March 2010. The
new Drop-safe Log is currently being utilized which includes verification by the treasurer and a second
staff member. 2) Staff will be reminded that it is policy to retain the yellow copy of the MCR via staff
meetings, email and staff hand book.
Finding
The review of sample fundraiser records found that the Yearbook Sales (Account #7-0100.01) did not
have the required Fundraiser Application/Recap Form and Sales Item Inventory Report; and the Book
Fair (Account #5-1700.01) did not have the required Fundraiser Application/Recap Form.
South Area
353
Management Letter
Recommendation
•
•
Concur. A written policy will be provided for all staff requesting permission to engage in fundraising
activities. The policy will include procedures for fundraising producing both a profit and negative profit.
Finding
•
Lease #1001 was for use of facilities between October 6 and 28, 2009; however, the Lease Agreement
was not signed by the Principal and the lessee until October 9, and October 15, 2009, respectively three and nine days after the lessee had begun using the facilities.
•
Leasing charges for Leases #1001 and #1011 were not collected until after the lessees had used the
facilities. In particular, Lease #1011 was for the use of facilities beginning February 2, 2010, but the
fees were not collected until March 5, 2010, or one month after the lessee had begun using the
facilities.
Recommendation
•
To ensure Lease Agreements are legally enforceable and protect the best interests of the School
District, Lease Agreements should be properly executed with all the required signatures prior to the
use of facilities.
•
354
South Area
Management Letter
Concur. All leasing agreements will be completed through Tririga in accordance with school board
policy to meet the required timelines.
SACC PROGRAM
Finding
Pursuant to SACC Operational Manual, “Monthly afterschool fees are due by the first 3 school days of
each month. A courtesy extension may be permitted but should not be abused. Students should be
terminated when payments are not received.”
The review of KidsCare database revealed that the school had a total of $3,386.71 in SACC fees
receivable and $7,028 in Summer Camp fees receivable as of June 30, 2010.
Recommendation
SACC and Summer Camp are self-sufficient programs supported by fees. To ensure fiscal accountability,
SACC fees should be collected in accordance with SACC Operational Manual.
Concur. A new SACC Director is now in place at Orchard View. A letter has gone to parents informing
them about the SACC operational fee requirements.
South Area
355
Pine Grove Elementary School
Address:
400 SW 10th Street
Principal:
Fiscal Year 2010:
During Audit:
Marline Campbell
Marline Campbell
Treasurer:
Fiscal Year 2010:
During Audit:
Guinotte Leger
Guinotte Leger
SACC Director:
Fiscal Year 2010:
During Audit:
Yueh-hsin Chang
Yueh-hsin Chang
$ 16,762.68
Checking
Investments
$ 16,762.68
Athletics
Music
Classes
Clubs
Departments
Trusts
General
356
Beginning
Balances
$0.00
332.88
4,283.41
220.58
3,548.13
17,802.03
433.37
$ 26,620.40
Receipts
$0.00
0.00
783.00
203.31
1,637.76
64,688.25
8,130.71
$ 75,443.03
Disbursements
$0.00
0.00
1,039.29
228.79
3,291.86
73,958.66
6,782.15
$ 85,300.75
Transfers
In
$0.00
684.14
250.85
100.00
1,368.27
2,969.80
2,588.03
$ 7,961.09
Transfers
Out
$0.00
0.00
913.43
12.28
43.52
4,076.51
2,915.35
$ 7,961.09
Ending
Balances
$0.00
1,017.02
3,364.54
282.82
3,218.78
7,424.91
1,454.61
$ 16,762.68
South Area
Management Letter
DEPOSIT OF MONIES
Finding
found that:
•
Monies were not always deposited timely. For example, $984.76 collected through two MCRs (#100911 and #0165) was either retained by the sponsors or not timely processed by the bookkeeper after
the sponsors turned in the collections for deposit. As a result, the monies were not deposited into the
bank until eight and 11 working days after collection.
•
$1,500 collected through MCR #029 was a donation to the school. The donor specified that the fund
be used: “$500 towards family involvement, $500 towards safety patrol trip, and $500 as needed
(central fund)”. However, the $500 for central fund was deposited into the Administrative Courtesy
Account (#6-0200) instead of the General Activities Account (#7-0100).
Recommendation
•
•
Donation received by the school should be deposited into the appropriate accounts and expended in
accordance with the designated purposes.
Concur. Bookkeeper will be depositing money within five days after the sponsor turned in the collection.
All sponsors are informed that deposits are to be turned in the same day of collection. Donations
collected will be distributed in designated accounts.
Finding
The review of fundraiser records found that the Bookfair Sales Fundraiser (Account #5-1700) did not
have the required Fundraising Application/Recap Form. In addition, the financial activities for this
fundraiser were recorder in the Media Center Account (#5-1700.00) instead of a separate decimalized
account for the fundraiser.
South Area
357
Management Letter
Recommendation
guidelines.
•
•
Concur. Bookkeeper was not aware that this was a fundraiser; therefore, forms were not completed.
However, in the future, all necessary fundraiser forms will be completed for Book Fair.
Finding
•
The P-Card Monthly Bank Statements were not reviewed and approved by the Principal; instead, they
were reviewed and signed by the P-Card site coordinator.
•
Disbursement #10121 (for $1,250.50) exceeded the $1,000 Purchase Order threshold, but did not
have the required Purchase Order. Moreover, the Purchase Order for Disbursement #9887 (for
$1,222.67) was not approved by the Principal.
Recommendation
Specifically,
•
•
358
South Area
Management Letter
P-Card monthly statements were all reviewed by principal; however, they were not signed by principal.
The principal will continue to review these and will start signing al lP-Card monthly bank statements. All
purchase orders over $1,000 will now be approved by the principal.
Finding
The school had one executed Lease Agreement during the year. It was for use of three classrooms for
one-and-half hours per week for 23 weeks. Total facility usage by the lessee should be 34.5 hours per
classroom for a total of 103.5 classroom-hours. However, the school inadvertently charged the lessee for
a total of 34.5 classroom-hours, resulting in a total rental undercharge of $1,380.
Recommendation
To protect the best interests of the school, leasing charges should be properly computed and collected in
accordance with the District’s approved Rate Schedule.
Concur. Bookkeeper will ensure that leasing charges are computed properly. The undercharge amount
was collected. The company sent us a check for $1,380.
South Area
359
Plumosa Elementary School
Address:
2501 Seacrest Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Priscilla Bowers-Maloney
Priscilla Bowers-Maloney
Treasurer:
Fiscal Year 2010:
During Audit:
Ivey Colligan
Ivey Colligan
SACC Director:
Fiscal Year 2010:
During Audit:
Keith Simpkins
Keith Simpkins
$ 21,612.27
Checking
Investments
$ 21,612.27
Athletics
Music
Classes
Clubs
Departments
Trusts
General
360
Beginning
Balances
$0.00
19.27
3,498.04
230.00
230.54
6,930.89
3,607.49
$ 14,516.23
Receipts
$0.00
52.50
4,852.50
548.00
1,968.43
102,292.54
13,317.56
$ 123,031.53
Disbursements
$0.00
70.85
2,481.47
238.00
1,784.25
95,988.17
15,372.75
$ 115,935.49
Transfers
In
$0.00
0.00
65.86
0.00
334.93
7,011.95
5,091.63
$ 12,504.37
Transfers
Out
$0.00
0.00
65.86
230.00
334.93
7,011.95
4,861.63
$ 12,504.37
Ending
Balances
$0.00
0.92
5,869.07
310.00
414.72
13,235.26
1,782.30
$ 21,612.27
South Area
Management Letter
Finding
•
•
The October 12, 2009, Lease was for use of facilities beginning October 15, 2010; however, the
Lease Agreement was not executed with all the required signatures until November 13, 2009.
Moreover, the agreement did not indicate the dates for the use of facilities, and the leasing charges
were not collected until after the use of facilities.
•
The March 4, 2010, Lease was for use of facilities beginning March 3, 2010; however, the Lease
Agreement was not executed with all the required signatures until March 10, 2010. Moreover, the
agreement did not indicate the dates and times for the use of facilities.
•
The January 5, 2010 Lease Agreement did not indicate the dates and times for the use of facilities. In
addition, the school had not collected all the rentals from the lessee; a total of $1,398.50 in rentals had
not been received from the lessee as of June 30, 2010.
•
The entire amounts of the leasing charges for two leases (dated October 12, 2009, and March 4,
2010), were recorded in the Rental Income Account. As a result, the school under-allocated and
under-transmitted $756 in utility fees to the Central Office.
•
Although insurance premium collected from the lessees were recorded in the Event Insurance
Account (#6-1850), the school did not transmitted the fees to the Central Office as required.
•
Sales tax collected from commercial leases was recorded in the Rental Income Account (#6-3800)
instead of the Florida Sales Tax Payable Account (#6-1800). Consequently, the required sales tax
portion was not transmitted to the Central Office.
Recommendation
•
•
the required information and properly executed with all the required signatures prior to use of
facilities.
•
revenues should be recorded in the respective leasing accounts, including Rental Income (#6-3800),
Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500), Extra Services-Other (#6-
South Area
361
Management Letter
1600), Rental Facilities Event Insurance (#6-1850), and Florida Sales Tax Payable (#6-1800).
•
Concur. New system (Tririga) will ensure fidelity; timely signatures will occur, all other issues have been
resolved by putting procedures in place (new principal).
DEPOSIT OF MONIES
Finding
•
$9,068.40 collected through nine MCRs were either kept by the sponsors for a time longer than they
should or not timely processed by the bookkeeper. Specifically, collections for the SACC program
were not deposited into the drop-safe daily. As a result, some of the monies were not deposited into
the bank until 22 days after the collection.
•
The sponsors did not always record the dollar amount of the collections on the Drop-safe Log when
dropping off monies into the safe.
Recommendation
•
•
Concur. Spoke to appropriate personnel to ensure documentation is present and procedures are followed.
Further professional development will be provided as needed.
362
South Area
Management Letter
Finding
During Fiscal Year 2010, the school had 295 P-Card transactions, totaling $39,777.42. The review of
sample disbursements and all P-Card purchases found that:
•
21 P-Card purchases totaling $596.71 did not have any supporting documents; and another five
purchases totaling $1,534.66 were supported by price quotes or account statements that did not
indicate the items purchased.
•
Two of the 26 P-Card Monthly Bank Statements were not signed by the Principal. In addition, the
mandatory End of Cycle Checklists were not prepared for three P-Cards’ monthly reconciliations.
•
Disbursement #6321 (for $2,682.50) was supported by an account statement which did not indicate
the items purchased; and Disbursement #6292 (for $153.75) was supported by a price quote. Both
disbursements were not supported by invoices or receipts.
Recommendation
Specifically,
•
the 20th of each month. As part of the reconciliation, cardholders are required to complete the P-Card
End of Cycle Checklist; and all monthly P-Card reconciliation records including the End of Cycle
Checklist and Monthly Bank Statement, should be reviewed and approved by the Principal.
•
Concur. In some instances companies do not provide invoices, so we are beholding to the company. All
bank statements were signed. We will have the principal sign twice Documentation was present but not in
multiple locations Company does not produce invoices, but we have receipt. Will follow all procedures.
SACC RECORDS
Finding
The review of sample SACC students’ registration, attendance, and parent sign-out records for a four
South Area
363
Management Letter
month period revealed that:
•
The May and June 2010 attendance and parent sign-out records were missing. According to staff,
some of the SACC records were misplaced during the office relocation.
•
The SACC Registration Form for one student was missing. The form for another student was not
completed until after the student had been in the program for three months.
Recommendation
To protect the welfare of students and the best interests the school, all records, including student
registration, attendance and parent sign-out records, should be retained for a time period consistent with
SACC Operational Manual and District Record Retention Schedule.
Concur. In the move to the new school, boxes were lost which housed these documents. Registration
forms will be completed in a timely fashion.
PTA ACCOUNT
Finding
The school’s PTA maintained its financial accounts outside of the school’s Internal Funds. However,
during the audit, the school had not yet received the PTA’s financial statements for School Year 2010.
Recommendation
Pursuant to Bulletin #P-12224-CAO/COO, “Legally chartered and affiliated parent-teacher associations
or parent-teacher organizations having the name of the school as part
of their titles may record all their receipts and transactions through the school's internal funds” and “if
maintaining outside records, then the organization must submit to the principal by August 31st each year
a summary of financial activities for the fiscal year ended the previous June 30th.”
The school should require the PTA to submit its financial statements to the school in accordance with
Bulletin #P-12224-CAO/COO.
Concur. Without prior knowledge of notice of the audit, we were unable to get the documentation the day
of the audit. However, we did produce documents when requested.
Additional comments: Some documentation was not readily on hand due to the move and because no
prior notice that the audit was occurring. In instances of the PTA and companies, we have very little
control of supplied documentation. We will exercise due diligence to correct any missteps in procedures
364
South Area
Management Letter
that we have control over. Thank you.
South Area
365
Poinciana Elementary School
Address:
1203 North Seacreast Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Ann Clark
Ann Clark
Treasurer:
Fiscal Year 2010:
During Audit:
Deborah Montgomery
Deborah Montgomery
SACC Director:
Fiscal Year 2010:
During Audit:
Gloria Gibson
Gloria Gibson
$ 39,431.56
Checking
Investments
$ 39,431.56
Athletics
Music
Classes
Clubs
Departments
Trusts
General
366
Beginning
Balances
$0.00
897.43
8,854.59
1,407.27
2,762.12
18,565.89
( 2.23)
$ 32,485.07
Receipts
$0.00
3,497.50
50,779.25
27,510.28
16,250.28
283,271.54
17,338.12
$ 398,646.97
Disbursements
$0.00
3,855.82
48,820.46
25,511.40
13,940.22
288,306.46
11,266.12
$ 391,700.48
Transfers
In
$0.00
745.25
8,548.84
6,719.63
1,372.70
15,325.00
2,672.14
$ 35,383.56
Transfers
Out
$0.00
956.50
8,348.84
6,397.28
1,079.50
16,613.02
1,988.42
$ 35,383.56
Ending
Balances
$0.00
327.86
11,013.38
3,728.50
5,365.38
12,242.95
6,753.49
$ 39,431.56
South Area
Management Letter
Finding
•
13 P-Card purchase, totaling $1,011.38, were not supported by itemized receipts or invoices. Instead,
they were supported by credit card receipts that did not indicate the quantities and items purchased.
•
The Purchase Order for Disbursement #10684 (for $1,394) was not approved by the Principal.
Recommendation
Specifically,
•
•
Concur. 1) All 13 P-Card purchases were from the same vendor. We are no longer using that vendor. An
itemized invoice and/or receipt will be requested and kept in the future. Aftercare director has been
informed of the policy. 2) Purchase order noted above was done by previous principal. School will ensure
that funds are available prior to making a purchase order.
Finding
•
•
•
Lease Agreement #1001 was not signed by the lessee and not approved by the Principal until
seven days after the use of facilities. Moreover, Lease Agreement #1014 was not approved by the
Principal until one day after the use of facilities.
Lease Agreements #1001, #1012, #1013, and #1014 did not indicate the times for use of facilities
although the dates were listed on the agreements.
Leasing charges for Lease #1001 were not collected until 10 days after the lessee had begun using
the facilities.
South Area
367
Management Letter
•
Commercial Leases #1012 and #1013 used the nonprofit rate for allocating utility fees, resulting
in over-reimbursing $36 in utility expenses to the Central Office.
Recommendation
•
the required information, including the dates and times for use of facilities, and properly executed
•
•
The portion of utility fees should be transmitted to the Central Office in accordance with the approved
Rate Schedule.
Concur. Leasing documents are online and the school administrator/contact responsible for leases has
been trained on the correct procedure for filling out the forms. We are monitoring payments and will
require payment of fees prior to the rental time period. We also have the new fee schedules.
368
South Area
Rolling Green Elementary School
Address:
550 Miner Road
Principal:
Fiscal Year 2010:
During Audit:
Sandra Sanchez
Sandra Sanchez
Treasurer:
Fiscal Year 2010:
During Audit:
Terri Rouse
Terri Rouse
SACC Director:
Fiscal Year 2010:
During Audit:
Nadia Stewart
Nadia Stewart
$ 40,641.69
Checking
Investments
$ 40,641.69
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
213.70
1,999.86
2,042.18
764.99
14,770.90
7,720.87
$ 27,512.50
Receipts
$0.00
392.00
8,997.11
1,111.15
922.00
152,363.09
19,989.25
$ 183,774.60
Disbursements
$0.00
509.35
8,534.14
983.79
1,099.34
138,406.71
21,112.08
$ 170,645.41
Transfers
In
$0.00
0.00
3,135.85
664.33
0.00
26,951.21
9,045.62
$ 39,797.01
Transfers
Out
$0.00
0.00
3,122.85
664.33
0.00
27,914.93
8,094.90
$ 39,797.01
Ending
Balances
$0.00
96.35
2,475.83
2,169.54
587.65
27,763.56
7,548.76
$ 40,641.69
369
Management Letter
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties, including:
•
Receiving and opening incoming mails, which might contain payments from various sources, such as
school picture commission checks.
•
Preparing leasing documentation and collecting payments from lessees.
•
Preparing some Monies Collected Reports (MCRs) for account sponsors to sign as remitters.
•
Selling tickets and collecting monies from parents and students for the October 22, 2010, Carnival
event.
Recommendation
the school. The bookkeeper should not perform incompatible duties including (a) receiving and opening
incoming mails, (b) collecting monies from parents, students, and lessees, and (c) preparing monies
collection records and leasing document.
Concur. I met with the bookkeeper prior to this incident and went over her duties. I met with her after the
audit to remind her that she is not to do any of the above activities. I reassigned receiving of mail from
CFF’s to school monitor and confirm the opening of mail by school secretary. Bookkeeper is to make
sure that the school staff are filling out the MCRs themselves and leasing payments are not taken by her.
DEPOSIT OF MONIES
Finding
•
monies into the safe. For example, the information for three sample collections (MCRs #30-1, #36-5,
and#129-5) were not recorded on the log.
•
Monies collected were not always deposited timely. For example, $1,943 collected through four
sample MCRs (#12-17-09, #30-1, #129-5 and #123-10) was retained by the sponsors for one to two
days, and the bookkeeper did not process the collections and deposit the monies into the bank until
six to seven working days after the collection.
370
South Area
Management Letter
Recommendation
Monies collection process should be administered in accordance with DOE Rules and other related
•
•
Reminded school staff at a faculty meeting of school procedure regarding monies collection. All monies
and MCRs must be turned in daily – placed in the safe and sign the log.
Finding
•
The school did not maintain the required Sales Item Inventory Reports for several fundraising events:
the Special Snack Sales (Account# 7-0100.10), Yearbook Sales (Account #7-0100.08), Safety Patrol
Candy Sales (Account #6-4000.03), Poinsettia Sales (Account #7-0100.07), and Uniform Shirts Sales
(Account #7-0100.01). Moreover, there was no Ticket Sellers Report for the Carnival Fundraiser
(Account #6-4400.05).
•
Based on purchasing records, the Safety Patrol Candy Sale (Account #6-4000.03) fundraiser had a
total estimated revenue of $5,200; however, only $4,870.56 in revenue was deposited into the Internal
Funds. Consequently, $329.44 in estimated revenue was unaccounted for.
Recommendation
•
inventory.
•
Ticket Sellers Report should be prepared in order to reconcile revenues with the number of tickets
sold.
South Area
371
Management Letter
•
All significant discrepancies between the estimated revenue and actual receipt for fundraising events
Concur. Bookkeeper and administration were not aware that a sales item inventory report was needed.
We gave a copy of the above documentation to activity sponsors for them to complete.
Finding
•
The P-Card monthly reconciliation were not reviewed and approved timely by the Principal. For
example the monthly End of Cycle Checklists for July 2009 through May 2010, were not reviewed
and approved by the Principal until June 16, 2010.
•
Four P-Card Monthly Bank Statements (July and August 2009, and April and May 2010) and two End
of Cycle Checklists (April and May 2010) for one P-Card holder were not reviewed and approved by
the Principal.
•
Some P-Card Monthly Bank Statements were signed by the Principal and cardholders without the
dates.
•
Disbursement #2847 (for $144) and a September 17, 2009, P-Card purchase (for $188.40) did not
have any supporting documentation.
•
Disbursement #2716 (for $3,323.22) was supported by an Internal Funds Purchase Order instead of
an invoice or receipt.
Recommendation
Specifically,
•
To prevent and detect potential frauds and irregularities in a timely manner, and in accordance with
P-Card Procedures Manual, cardholder should complete the monthly reconciliation of P-Card
activities by the 20th of each month; and the reconciliation records, including P-Card Monthly Bank
Statements and End of Cycle Checklist, should be reviewed and approved by the Principal.
•
372
South Area
Management Letter
Concur. All monthly reconciliation and bank statements were reviewed by Principal but somehow I
overlooked signing in the correct location.
Finding
•
Lease #1001 was repeatedly used for three Lease Agreements.
•
The Certificate of Insurance for Lease #1001 (dated September 30, 2009) did not cover the entire
leasehold period. This lease was for use of facilities between September 30, 2009, and May 9, 2010;
however, the insurance policy did not become effective until October 4, 2009.
•
Lease Agreements did not always contain all the required information, such as the dates and time for
use of facilities.
•
The April 5, 2010, Lease #1001 was for the use of facilities during January 25, 2010 through May 19,
2010). However, the Lease Agreement was not executed until April 13, 2010, three months after the
lessee had begun using the facilities.
•
Leasing charges were not collected prior to the use of facilities for four sample leases. For example,
leasing charges for the April 5, 2010, Lease #1001was for use of facilities beginning January 25,
2010, but the leasing charges were not collected until April 16, 2010.
Recommendation
•
•
•
the required information, including the dates and times for use of facilities, and properly executed
South Area
373
Management Letter
•
Concur. There was an error in the program that did not accept a new number for each lease. The leased
Agreements will be completed in the proper manner (required info, dates) and will be properly executed
prior to the use of facilities from now on.
374
South Area
S.D. Spady Elementary School
Address:
901 NW 3rd Street
Principal:
Fiscal Year 2010:
During Audit:
Martha O'Hare
Martha O'Hare
Treasurer:
Fiscal Year 2010:
During Audit:
Patre Brown / Christina Sosa
Christina Sosa
SACC Director:
Fiscal Year 2010:
During Audit:
Maxwell Benn
Maxwell Benn
$ 50,246.50
Checking
Investments
$ 50,246.50
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
1,214.41
17,024.18
1,536.37
5,109.17
35,145.08
( 135.79)
$ 59,893.42
Receipts
$0.00
170.00
35,089.86
295.00
12,617.96
414,166.59
9,434.34
$ 471,773.75
Disbursements
$0.00
672.10
37,908.93
431.86
12,179.40
420,556.27
9,672.11
$ 481,420.67
Transfers
In
$0.00
70.00
16,572.34
0.00
3,768.59
17,813.42
1,440.76
$ 39,665.11
Transfers
Out
$0.00
70.00
11,488.25
0.00
3,402.35
23,580.24
1,124.27
$ 39,665.11
Ending
Balances
$0.00
712.31
19,289.20
1,399.51
5,913.97
22,988.58
( 57.07)
$ 50,246.50
375
Management Letter
Finding
•
•
Three P-Card purchases ($2,223.52, $1,293, and $1,600, totaling $5,116.52) occurred during
November and December 2009, exceeded the $1,000 per vendor daily limit without obtaining prior
approval from the Purchasing Department. Moreover, a $1,600 purchase on December 7, 2009, was
split into two $800 transactions to avoid the $1,000 per vendor daily limit threshold.
Recommendation
Specifically,
•
•
I concur with the statement about the yearbook which has already been corrected for this year, However,
the P-Card purchase of $1,293 was for registration and within the district guidelines. The charge for
$1,600 was made in error and immediately removed resulting in no expenditure. The other charge was
over the limit and the appropriate form completed.
SACC PROGRAM DEFICIT
Finding
The review of financial records for SACC and Summer Camp programs revealed that as of June 30, 2010:
•
376
The program had a deficit of $50,554.
South Area
Management Letter
•
The KidsCare database indicated that the school had a total of $21,820.73 in accounts receivable
including $14,558.73 for the SACC program and $7,262 for the Summer Camp program.
Recommendation
SACC Operational Manual. SACC is a self-sufficient program supported by fees. To ensure fiscal
accountability,
•
The school should monitor closely the program’s financial condition; adjustment to staffing and
related expenditures should be implemented so that expenditures will not exceed revenues.
•
SACC fees should be collected in accordance with SACC Operational Manual, which states that
“fees are payable in advance and are collected monthly on the first three school days of the month”.
Concur. The school has taken steps this year to closely monitor the financial condition of the SACC
program. The program director meets monthly with the Principal, Assistant Principal, and District After
Care Director to discuss the program’s financial status and plan for steps toward fiscal accountability.
South Area
377
Sandpiper Shores Elementary School
Address:
11201 Glades Road
Principal:
Fiscal Year 2010:
During Audit:
Pamela Popaca
Pamela Popaca
Treasurer:
Fiscal Year 2010:
During Audit:
Eugenia Leonard
Eugenia Leonard
SACC Director:
Fiscal Year 2010:
During Audit:
Carolina Desnoyers
Carolina Desnoyers
$ 47,036.04
Checking
Investments
$ 47,036.04
Athletics
Music
Classes
Clubs
Departments
Trusts
General
378
Beginning
Balances
$0.00
2,779.85
6,081.18
329.34
6,418.90
29,477.28
8,448.88
$ 53,535.43
Receipts
$0.00
1,064.00
14,373.94
1,444.96
13,903.67
377,292.04
10,689.16
$ 418,767.77
Disbursements
$0.00
2,751.80
13,312.41
1,261.72
16,645.72
376,710.33
14,585.18
$ 425,267.16
Transfers
In
$0.00
0.00
2,234.94
0.00
2,647.97
4,164.75
1,900.22
$ 10,947.88
Transfers
Out
$0.00
0.00
2,238.44
0.00
2,628.98
5,276.71
803.75
$ 10,947.88
Ending
Balances
$0.00
1,092.05
7,139.21
512.58
3,695.84
28,947.03
5,649.33
$ 47,036.04
South Area
Sandpiper Shores Elementary School
Management Letter
South Area
379
Sunrise Park Elementary School
Address:
19400 Coral Ridge Road
Principal:
Fiscal Year 2010:
During Audit:
Laura Riopelle
Laura Riopelle
Treasurer:
Fiscal Year 2010:
During Audit:
Mary Beth Johnson
Mary Beth Johnson
SACC Director:
Fiscal Year 2010:
During Audit:
Rosanne Lasorsa
Rosanne Lasorsa
$ 79,658.83
Checking
Investments
$ 79,658.83
Athletics
Music
Classes
Clubs
Departments
Trusts
General
380
Beginning
Balances
$0.00
20.75
7,804.54
0.00
19,409.58
24,018.51
13,737.22
$ 64,990.60
Receipts
$0.00
1,630.00
33,528.11
0.00
42,344.46
524,050.13
26,097.42
$ 627,650.12
Disbursements
$0.00
1,749.87
31,166.82
0.00
40,730.02
512,900.76
26,434.42
$ 612,981.89
Transfers
In
$0.00
100.00
2,676.27
0.00
24,365.64
1,155.00
17,093.30
$ 45,390.21
Transfers
Out
$0.00
0.00
3,480.33
0.00
24,186.23
2,248.33
15,475.32
$ 45,390.21
Ending
Balances
$0.00
0.88
9,361.77
0.00
21,203.43
34,074.55
15,018.20
$ 79,658.83
South Area
Sunrise Park Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the information for four sample collections (totaling $43,903.30) were
not recorded on the log. Moreover, another two sample collections recorded on the log but did not
indicate the dollar amounts of the deposits.
Recommendation
Concur. The collections not recorded were checks that were deposited immediately. We have corrected
this action. All deposits, including checks are recorded. Deposit amounts are also recorded.
Finding
The review of fundraiser records found that the Fundraising Application/Recap Form for the Field Day
Shirts Sales (Account #7-0100.03) was not approved by the Principal until two weeks after the
fundraising event had begun.
Recommendation
Concur. This has been corrected and fundraising forms are being done appropriately.
South Area
381
Sunset Palms Elementary School
Address:
8650 Boynton Beach Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Karen Riddle
Karen Riddle
Treasurer:
Fiscal Year 2010:
During Audit:
Jenny Weinerman
Jenny Weinerman
SACC Director:
Fiscal Year 2010:
During Audit:
Sheri Baumgardner
Sheri Baumgardner
$ 64,719.58
Checking
Investments
$ 64,719.58
Athletics
Music
Classes
Clubs
Departments
Trusts
General
382
Beginning
Balances
$0.00
122.67
4,800.93
3.00
6,502.89
41,782.69
4,811.70
$ 58,023.88
Receipts
$0.00
1,638.00
44,948.05
8,440.00
28,173.05
701,683.34
26,574.42
$ 811,456.86
Disbursements
$0.00
1,577.79
41,358.64
4,300.00
28,051.18
708,641.97
20,831.58
$ 804,761.16
Transfers
In
$0.00
22.80
8,714.82
4,140.00
9,445.96
15,744.35
14,056.50
$ 52,124.43
Transfers
Out
$0.00
22.80
8,867.55
8,280.00
8,654.30
13,325.64
12,974.14
$ 52,124.43
Ending
Balances
$0.00
182.88
8,237.61
3.00
7,416.42
37,242.77
11,636.90
$ 64,719.58
South Area
Sunset Palms Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
collections were not always deposited timely. Specifically, $3,426 of the $11,226.04 collected through
eight sample MCRs (#92-26, #127-8, #133-2, #140-7, #140-9, #145-4, #147-21, and #162-19) were
retained by the sponsors for one to 17 working days before it was turned in to the bookkeeper for deposit.
Recommendation
Concur. Sponsors were reminded again to deposit money on a daily basis. We will closely monitor
collections to make sure they are deposited timely.
South Area
383
Verde Elementary School
Address:
6590 Verde Trail
Principal:
Fiscal Year 2010:
During Audit:
Ira Margulies
Ira Margulies
Treasurer:
Fiscal Year 2010:
During Audit:
Marie Steffes
Marie Steffes
SACC Director:
Fiscal Year 2010:
During Audit:
Jacob Lucarelli
Jacob Lucarelli
$ 40,039.45
Checking
Investments
$ 40,039.45
Athletics
Music
Classes
Clubs
Departments
Trusts
General
384
Beginning
Balances
$0.00
61.02
366.03
2,655.10
6,944.57
8,569.02
10,371.07
$ 28,966.81
Receipts
$0.00
0.00
6,269.50
7,770.12
25,576.59
468,329.39
34,580.09
$ 542,525.69
Disbursements
$0.00
0.00
6,354.83
8,943.88
23,712.06
454,081.10
38,361.18
$ 531,453.05
Transfers
In
$0.00
0.00
669.97
840.45
9,643.51
2,409.65
3,516.09
$ 17,079.67
Transfers
Out
$0.00
61.02
612.66
877.97
9,085.03
2,700.90
3,742.09
$ 17,079.67
Ending
Balances
$0.00
0.00
338.01
1,443.82
9,367.58
22,526.06
6,363.98
$ 40,039.45
South Area
Verde Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
found that:
•
monies into the safe. For example, $53,242.85 collected through eight sample MCRs were not
recorded in the log.
•
Some sponsors did not indicate the dollar amounts of the deposits on the Drop-safe Log. For
example, 30 SACC deposits totaling $60,987.04 being dropped off into the safe during August 18
through September 21, 2009, and May 6 through 13, 2010, were indicated as “not counted” on the
log, although these 30 deposits were recorded in the log.
•
Monies were not always deposited timely. For example, $4,545 collected through two MCRs (#840408 and #110-0697) was retained by the sponsors for one to four working days before it was turned
in for deposit.
Recommendation
•
•
Concur. We have changed our procedure for School Age Child Care deposits. Deposits are now made
daily. When we need to place an additional “to be counted” bag in the safe, the deposit will be completed
the next day. We have followed this procedure for over a month, now, and it is working successfully.
South Area
385
Village Academy on the Art & Sara Jo Kobacker Campus
Address:
400 SW 12th Avenue
Principal:
Fiscal Year 2010:
During Audit:
Jamie Wyatt
Guarn Sims
Treasurer:
Fiscal Year 2010:
During Audit:
Dawn Girtman
Dawn Girtman
$ 42,841.50
Checking
Investments
$ 42,841.50
Athletics
Music
Classes
Clubs
Departments
Trusts
General
386
Beginning
Balances
$0.00
223.79
2,335.03
0.00
5,326.07
( 162.42)
( 0.50)
$ 7,721.97
Receipts
$ 20,214.16
0.00
7,477.69
2,942.45
5,521.17
183,470.83
19,607.43
$ 239,233.73
Disbursements
$ 19,572.29
38.70
8,915.65
2,129.26
10,489.65
138,127.89
24,840.76
$ 204,114.20
Transfers
In
$ 20,919.23
0.00
948.51
1,614.86
1,066.69
18,923.83
6,269.76
$ 49,742.88
Transfers
Out
$ 12,112.80
0.00
914.44
1,114.86
714.97
34,690.74
195.07
$ 49,742.88
Ending
Balances
$ 9,448.30
185.09
931.14
1,313.19
709.31
29,413.61
840.86
$ 42,841.50
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. Specifically, the deposit information for 12 sample collections (totaling
$14,060.55) were not recorded on the log.
•
•
$191 collected through two sample MCRs (#54-0097 and # 58-0123) was retained by the sponsors for
one to 47 business days before it was turned in to the bookkeeper for deposit.
Recommendation
•
•
•
Concur. All staff members received refresher training regarding the collection and submission of school
funds. Findings were also reviewed with school treasurer.
South Area
387
Management Letter
Finding
•
Eight P-Card transactions (totaling $146.69) for fuel and taxis during an out-of-county fieldtrip did
not have any supporting documentation.
•
Three disbursements (#4067 for $2,424, #3848 for $1,669, and #3684 for $1,200) exceeded the
$1,000 Purchase Order threshold, but did not have the required Purchase Order.
•
The Prom Dinner Contract (Disbursements #3954 and #4067) was signed by the activity sponsor
instead of the Principal.
Recommendation
Specifically,
•
itemized invoices and receipts. Without supporting documentation, there is no assurance that the
•
•
Concur. All P-Card holders received the mandatory P-Card refresher training through Breeze
presentation.
Finding
The review of fundraiser records found that the P.E. Uniform Sales Fundraiser (Account #5-1900.01) and
J.V. Football Afterschool Pizza/Soda Sale (Account # 1-2010.02) did not have the required Sales Item
Inventory Reports.
388
South Area
Management Letter
Recommendation
Concur. All staff received refresher training regarding completing fundraising reports.
Finding
The review of facility leasing records found that leasing charges for three Leases (#1003, #1006, and
#1015) were not collected until four to six business days after the lessees had begun using the facilities.
Recommendation
related District guidelines. Specifically, leasing charges should be collected prior to the use of facilities in
accordance with School Board Policy 7.18.
Concur. Leases are now handled by the Principal’s secretary whose experience and knowledge in this
area exceed that of the previous person.
South Area
389
Waters Edge Elementary School
Address:
21601 Shorewind Drive
Principal:
Fiscal Year 2010:
During Audit:
Patricia Brehm / Peter Slack
Peter Slack
Treasurer:
Fiscal Year 2010:
During Audit:
Eileen Cuffari
Eileen Cuffari
SACC Director:
Fiscal Year 2010:
During Audit:
Bridget Erbe / Renford Williams
Renford Williams
$ 89,420.63
Checking
Investments
$ 89,420.63
Athletics
Music
Classes
Clubs
Departments
Trusts
General
390
Beginning
Balances
$0.00
2,564.80
25,671.73
736.48
9,941.65
33,677.54
15,580.07
$ 88,172.27
Receipts
$0.00
135.00
64,361.41
0.00
20,085.68
423,072.21
5,142.51
$ 512,796.81
Disbursements
$0.00
0.00
65,587.50
0.00
17,180.86
422,120.47
6,659.62
$ 511,548.45
Transfers
In
$0.00
391.60
16,459.65
0.00
7,608.38
2,352.76
4,536.48
$ 31,348.87
Transfers
Out
$0.00
391.60
16,559.65
736.48
7,219.56
6,441.58
0.00
$ 31,348.87
Ending
Balances
$0.00
2,699.80
24,345.64
0.00
13,235.29
30,540.46
18,599.44
$ 89,420.63
South Area
Waters Edge Elementary School
Management Letter
Finding
•
Three disbursements (#12323 for $1,106.73, #12562 for $2,370.75, and #12675 for $3,689.40)
•
The school hired a consultant to provide eight 30-minute classes to students for a total contractual
amount of $7,590 (disbursements #12410, #12538, and #12973). Pursuant to School Board Policy
6.14 and Purchasing Manual, Chapter 13, consultant contracts over $2,500 must be approved by the
Principal and the Area Superintendent. However, the related School District Consultant Agreement
(PBSD 1420) did not have the Area Superintendent’s signature.
•
Three disbursements (#13063, #13067, and #13068, totaling $5,355.87) were for payments of
expenses for two in-county and one out-of-county field trips for the Summer Camp program.
However, these field trips did not have the required Field Trip/Activity Planning Report and
Approval/Request Forms (PBSD 1894).
Recommendation
•
•
Consultant contracts should be properly approved in accordance with School Board Policy 6.14 and
Purchasing Manual, Chapter 13.
•
Concur. As of February 2010, upon becoming Principal of Waters Edge, all disbursements exceeding
$1,000 have the required Purchase Order and all Consultant contracts have been properly approved in
accordance with School Board Policy 6.14 and Purchasing Manual, chapter 13. In the future if Waters
Edge sponsors a summer camp, field trips will be pre-approved by the Principal with adequate
documentation, and out-of-county field trips will be approved by both the Principal and Area
superintendent in accordance with School Board Policy 2.40.
South Area
391
Whispering Pines Elementary School
Address:
9090 Spanish River Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Walter Cornell
Walter Cornell
Treasurer:
Fiscal Year 2010:
During Audit:
Danyalle Torres
Danyalle Torres
SACC Director:
Fiscal Year 2010:
During Audit:
Jane Waters
Jane Waters
$ 18,716.31
Checking
Investments
$ 18,716.31
Athletics
Music
Classes
Clubs
Departments
Trusts
General
392
Beginning
Balances
$0.00
203.07
498.80
337.29
4,117.00
12,085.15
1,061.24
$ 18,302.55
Receipts
$0.00
0.00
7,126.75
1,682.50
9,892.68
254,745.00
12,380.24
$ 285,827.17
Disbursements
$0.00
199.51
6,955.97
1,309.73
9,902.45
254,940.23
12,105.52
$ 285,413.41
Transfers
In
$0.00
3.25
126.55
196.27
2,754.52
5,290.79
1,740.68
$ 10,112.06
Transfers
Out
$0.00
3.25
643.82
293.68
2,617.14
5,321.80
1,232.37
$ 10,112.06
Ending
Balances
$0.00
3.56
152.31
612.65
4,244.61
11,858.91
1,844.27
$ 18,716.31
South Area
Whispering Pines Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the deposit information for three sample collections (MCR #87-3,
#98-3, and #174-1, totaling $740.39) was not recorded on the log.
Recommendation
Concur. We will review the process with all people who use the Drop-safe.
South Area
393
Middle Schools
South Area Total
1
0
5
0
0
14
15
0
0
0
Timecard
16
0
17
0
Congress Middle
Odyssey Middle
0
√
Don Estridge High Tech Middle
2
√
√
Loggers Run Middle
√
2
√
2
1
27
28
29
30
31
Boca Raton Middle
Carver Middle
√
√
√
√
√
0
√
√
√
Omni Middle
0
√
√
4
4
√
0
√
0
0
2
√
√
√
√
√
√
3
3
√
√
2
1
Maintianed
32a
33
34
√
√
1
√
√
3
0
1
35
0
37
0
39
1
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
32
26
25
Receipts
Undercharged Rental
24
Documented
Disbursements
Distributed
23a
Account
23
22
20
Access to Drop Safe
19a
19
18
School Programs
Level
Funds
13
11
Missing Timecard
Office
Records Missing
South Area
South Area
Middle Schools
Other
40
0
41
0
42
√
√
√
0
Number of
Findings
SOUTH AREA (8 schools)
3
10
3
6
4
6
32
395
Boca Raton Middle School
Address:
1251 N.W. 8th Street
Principal:
Fiscal Year 2010:
During Audit:
Jack Thompson
Jack Thompson
Treasurer:
Fiscal Year 2010:
During Audit:
Jeannine Balbier
Jeannine Balbier
Fiscal Year 2010:
Janice McCray
During Audit:
Janice McCray
$ 226,755.61
Checking
Investments
$ 226,755.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 5,446.43
8,328.09
6,832.28
3,245.38
41,667.89
139,732.92
20,223.33
$ 225,476.32
Receipts
$ 3,174.47
120,335.65
32,766.00
9,012.71
90,511.42
203,798.11
8,732.68
$ 468,331.04
Disbursements
$ 4,381.04
126,006.86
32,191.96
6,877.37
79,106.01
201,682.19
16,806.32
$ 467,051.75
Transfers
In
$ 1,762.42
29,918.45
892.00
2,856.82
19,982.49
23,338.22
2,962.41
$ 81,712.81
Transfers
Out
$ 1,659.38
29,537.89
2,334.31
2,898.84
19,116.55
23,288.65
2,877.19
$ 81,712.81
Ending
Balances
$ 4,342.90
3,037.44
5,964.01
5,338.70
53,939.24
141,898.41
12,234.91
$ 226,755.61
397
Management Letter
DEPOSIT OF MONIES
Finding
• Some staff members did not always record the deposit information on the Drop-safe Log before
•
Monies were not always deposited timely. For example, $1,159.99 collected through six MCRs
(#95-20/24, #95-25, #160-10, #172-2, #172-3 and #196-23) was retained by the sponsors for one to
11 working days before it was turned in for deposit.
Recommendation
District guidelines.
•
best interests of sponsors, deposit information and the dollar amount of the collection should be
•
Concur. All required actions have been taken in this matter. All staff will be in-serviced on this procedure
at our next faculty meeting.
(REPEATED FINDING)
Finding
The review of fundraiser records found that the PE Uniform Sales (Account #5-1900.20) did not have the
required Sales Item Inventory Report. The review of purchasing records since the 2008 Audit and the
inventory information provided by staff, this fundraiser had a total estimated revenue of $18,625.
However, only $17,033 in sales revenue was deposited into the Internal Funds. Consequently, $1,592 in
estimated revenue was missing.
398
South Area
Management Letter
Recommendation
•
inventory.
•
Concur. All required procedures have been reviewed with the teachers.
South Area
399
Carver Middle School
Address:
101 Barwick Road
Principal:
Fiscal Year 2010:
During Audit:
Lena Roundtree-Wallace
Lena Roundtree-Wallace
Treasurer:
Fiscal Year 2010:
During Audit:
JoAnne Hopkins
JoAnne Hopkins
$ 47,299.97
Checking
Investments
$ 47,299.97
Athletics
Music
Classes
Clubs
Departments
Trusts
General
400
Beginning
Balances
$ 344.55
226.27
0.00
4,719.51
6,127.00
17,632.13
2,481.07
$ 31,530.53
Receipts
$ 4,806.65
30,149.82
0.00
39,549.56
7,909.66
58,470.61
6,286.04
$ 147,172.34
Disbursements
$ 5,354.11
32,344.65
0.00
37,582.61
5,994.26
47,068.09
3,059.18
$ 131,402.90
Transfers
In
$ 3,848.03
9,121.48
0.00
10,860.00
0.00
3,513.58
1,832.13
$ 29,175.22
Transfers
Out
$ 3,299.92
6,519.66
0.00
14,146.83
0.00
3,628.58
1,580.23
$ 29,175.22
Ending
Balances
$ 345.20
633.26
0.00
3,399.63
8,042.40
28,919.65
5,959.83
$ 47,299.97
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies collected were not always deposited timely. For example, $319.50 collected through three
MCRs (#84-5, 103-1, and 113-9) was kept by the sponsors for three to 14 working days before
turning in the monies to the bookkeeper for deposit.
•
Four sample MCRs did not indicate the sources of the collections.
Recommendation
•
•
Monies collected should be adequately supported by MCRs, with all the required information,
including payer’s name and the dollar amount of payment.
Concur. The School Treasurer and I met with all club sponsors and provided in-service on DOE Rule and
reviewed the Monies Collected Form, procedures and rules.
Finding
•
Lease #1005 was supported by an expired Certificate of Insurance. This lease was for the use of
facilities during October 14, 2009, and January 20, 2010; however, the lessee’s Certificate of
Insurance expired on October 1, 2009. Consequently, there was no insurance coverage during the
entire leasehold period.
•
The insurance documentation for Lease #1012 did not indicate the School District as an additional
insured party.
South Area
401
Management Letter
Recommendation
•
insurance with the School District as an additional insured party or purchase the insurance coverage
•
•
Concur. Additional training for Administrator in charge of leasing was provided. Two administrators will
now review all leasing packets.
402
South Area
Congress Middle School
Address:
101 South Congress Avenue
Principal:
Fiscal Year 2010:
During Audit:
Kathy Harris
Kathy Harris
Treasurer:
Fiscal Year 2010:
During Audit:
Carlton Newton
Carlton Newton
$ 26,658.86
Checking
Investments
$ 26,658.86
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 225.71
500.00
1,255.83
1,312.45
4,244.60
30,439.69
5,606.66
$ 43,584.94
Receipts
$ 3,460.20
1,011.20
10,585.42
2,581.50
5,101.12
46,486.45
8,048.86
$ 77,274.75
Disbursements
$ 3,262.20
2,643.65
11,671.46
3,735.60
8,449.34
53,646.80
10,791.78
$ 94,200.83
Transfers
In
$ 500.00
1,132.45
2,722.24
0.00
1,282.96
5,239.17
0.00
$ 10,876.82
Transfers
Out
$0.00
0.00
2,722.24
0.00
310.00
6,826.83
1,017.75
$ 10,876.82
Ending
Balances
$ 923.71
0.00
169.79
158.35
1,869.34
21,691.68
1,845.99
$ 26,658.86
403
Management Letter
ONGOING INVESTIGATION
The 2010 Audit identified certain irregularities in money collections and handling. On October 4, 2010,
some audit conclusions were referred to the School Police Department for further investigation. Details
of these audit findings will be presented in a separate report.
Finding
•
Nine disbursements, totaling $1,479, did not have any supporting documentation. Another six
disbursements, totaling $1,281.17, were supported by account statements or proposals in lieu of
itemized invoices or receipts.
•
The bookkeeper performed incompatible duties in preparing 32 Check Requisitions, totaling
$16,517.81.
•
Eight disbursements (totaling $2,983.18 for staff incentives and travels) were inappropriately funded
by student activity accounts.
•
Two disbursements (#1431 for $1,467.80, and #1560 for $1,093.90) exceeded the $1,000 Purchase
•
Four of the 15 P-Card Monthly Bank Statements for two cardholders were not reviewed and approved
by the Principal until two to five months after the statements had been received.
•
Two P-Card purchases, totaling $551.18, did not have any supporting documents. Another four PCard purchases, totaling $1,862.29, were not supported by itemized invoices or receipts; instead, they
were supported by account statements or quotes.
•
The documentation for 188 disbursements (50% of total transactions), were not defaced (stamp
“PAID”) after payments in order to prevent potential duplicate payments.
Recommendation
Specifically,
•
404
itemized invoices and receipts. Without supporting documentation, there is no assurance that
South Area
Management Letter
•
•
incompatible duties. The bookkeeper should not complete Check Requisitions to initiate payments.
•
•
To prevent and detect potential frauds and abuses, P-Card activities should be timely reconciled after
the receipt of bank statements. Cardholders should complete the Purchasing Card End of Cycle
by the Principal.
Concur. The District will train the new bookkeeper. The principal will monitor job duties and procedures.
Financial accounting procedures were reviewed with all teaching staff.
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCR) and monies collection process found that:
•
The Drop-safe Log for the entire year of Fiscal Year 2010 was missing.
•
Monies collected were not deposited timely. For example, $2,765 collected through 13 MCRs
(deposited on April 20, 2010) was not deposited until six to 106 working days after the monies were
collected.
Recommendation
Money collection process should be administered in accordance with DOE Rules (Department of
Education’s Financial and Program Cost Accounting and Reporting for Florida Schools, Chapter 7),
and other District guidelines. Specifically,
•
best interests of sponsors, a Drop-safe Log should be maintained by the school and completed by
sponsors who drop off monies into the drop safe for deposit. All school records should be properly
safeguarded and retained for a time-period consistent with the Internal Funds guidelines.
•
Monies collected should be deposited into the bank within five business days. Delay in depositing
the monies could result in potential irregularity.
South Area
405
Management Letter
Concur. The Drop-Safe Log was utilized last year. The 2009-2010 log disappeared after the 2008-2009
audit in June. A Drop-Safe Log has been utilized since the beginning of the school year 2010-2011. The
new bookkeeper will be trained by the District and principal will monitor.
Finding
•
Lease #1001 was repeatedly used for all 32 available Lease Agreements.
•
Lease Agreements were not always executed properly: 23 Leases did not have a District approved
Rental Prequalification Request Form; four Lease Agreements were not signed by the Principal; and
none of the Lease Agreements described the locations to be used.
•
There was no evidence of liability insurance coverage for 12 Lease Agreements. Also, for one lessee,
who entered into 11 Lease Agreements, purchased the liability insurance coverage through the
District’s Insurance Pool. However, this lessee was under-charged with the incorrect premium.
•
The entire amount of leasing charges for all leases was recorded in Rental Income Account (#6-3800)
instead of allocating the revenue between Rental Income and Facilities Rental Utilities Account (#65500).
Recommendation
•
•
To ensure that all Lease Agreements are enforceable, Lease Agreements should be completed with the
all required information and properly executed with all the required signatures.
•
Lessees must provide proof of adequate insurance or purchase the insurance coverage through the
District insurance pool in accordance with the approved premium rates.
•
To ensure that the use of facilities is consistent with the School Board Mission, lessees should be
prequalified by the Central Office as required by District guideline.
•
Rate Schedule.
406
South Area
Management Letter
Concur. The confidential secretary and assistant principal attended CAFM training. All leases are
prepared using the Tririga system.
Additional comments: Many of the findings fall under the bookkeeper’s duties and responsibilities.
Detail training and adherence to School Board Policy and related District guidelines will resolve these
findings.
South Area
407
Don Estridge High Tech Middle School
Address:
1798 N.W. Spanish River Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Karen Whetsell
Karen Whetsell
Treasurer:
Fiscal Year 2010:
During Audit:
Pam Utrecht
Pam Utrecht
$ 113,840.08
Checking
Investments
$ 113,840.08
Athletics
Music
Classes
Clubs
Departments
Trusts
General
408
Beginning
Balances
$ 6,665.91
3,919.43
0.00
3,823.78
21,376.19
40,689.98
17,970.02
$ 94,445.31
Receipts
$ 27,313.59
59,366.27
0.00
6,322.03
55,290.05
101,475.43
57,089.48
$ 306,856.85
Disbursements
$ 29,182.25
59,398.69
0.00
6,602.93
47,454.18
81,456.63
63,367.40
$ 287,462.08
Transfers
In
$ 15,886.28
24,048.60
0.00
1,993.75
13,432.10
29,552.15
13,608.16
$ 98,521.04
Transfers
Out
$ 15,019.27
25,270.02
0.00
2,842.36
19,855.99
20,919.57
14,613.83
$ 98,521.04
Ending
Balances
$ 5,664.26
2,665.59
0.00
2,694.27
22,788.17
69,341.36
10,686.43
$ 113,840.08
South Area
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the deposit information for six sample collections (totaling $783.59)
was not recorded on the log.
Recommendation
This was a FY09 finding that was corrected on the same day the auditor brought this to our school’s
attention. Is it possible the 6 deposits in question were dated before the FY09 audit was complete and
before we were able to make the correction? We are now using a new Drop-Safe Log report and
procedure that will insure proper fiscal accountability, safeguard money collected by sponsors, and
protect the best interests of the sponsors and bookkeeper.
Finding
•
•
The lower portions of all P-Card Monthly Bank Statements were missing during the year. This section
of the statement should contain the cardholder’s and Principal’s signatures.
Recommendation
Specifically,
•
South Area
409
Management Letter
•
the 20th of each month; and the reconciliation records, including P-Card Monthly Bank Statements and
End of Cycle Checklist, should be reviewed and approved by the Principal.
Concur. The yearbook printing contract was reviewed and approved by the principal. A Purchase Order
was prepared and signed by the principal. The missed signature was an oversight. Effective immediately,
the bookkeeper will verify that the principal’s signature is on all contracts. All P-Card reconciliations
were completed by the 20th of each month including the reconciliation records. All End-of-Cycle
checklists were approved by the principal. The P-Card coordinator will retain the lower portion of the PCard statement effective immediately.
LEASING OF SCHOOL FACILTIES
Finding
•
Leases #1007 and #1005 (for the same lessee) were for use of facilities during March and June 2010,
respectively. However, the Rental Prequalification Request was for use of facilities during December
2009. Consequently, this lessee was not prequalified for use of facilities during March and June
2010.
•
Lease #1001 was charged with the incorrect rate for use of the school’s gymnasium, resulting in an
undercharge of $575 in rental.
Recommendation
•
prequalified by the Central Office. Moreover, another Prequalification Request Form should be
•
Rental charges should be computed and collected in accordance with the approved Rate Schedule.
The FY 2010 Prequalification for this lessee was signed on December 18, 2009. The prequalification
covered all leases from this lessee from December 18th to June 30, 2010. Lease #1005 began on June 9,
2010 and ended on June 30, 2010. Lease #1007 began on March 29, 2010 and ended on April 1, 2010.
410
South Area
Management Letter
This should not be an audit finding. Lease #1001 was undercharged by $575. The new Leasing Program
will prevent any future miscalculations on future leases.
Finding
The review of fee collection process for the Safe School Program revealed that Record of Payment Forms
(PBSD 1652) was not used to account for fee collections; and receipts were not issued to parents for fee
collections.
Recommendation
The fee collection for Safe School Program should be administered in accordance with Middle School
After School Program Handbook and other District guidelines. Specifically, payment history should be
recorded on the individual Record of Payment Form (PBSD 1652) for each student, and Classroom
Receipts should be issued for fee collections.
Record of Payments are used when collecting fees. A copy is given to the parent and a copy is attached to
the Monies Collected Reports. Classroom Receipts do not need to be used if individual names are listed
on the Monies Collected Reports.
South Area
411
Eagles Landing Middle School
Address:
19500 Coral Ridge Drive
Principal:
Fiscal Year 2010:
During Audit:
James Campbell
James Campbell
Treasurer:
Fiscal Year 2010:
During Audit:
Jennifer Seidenstucker
Jennifer Seidenstucker
$ 49,195.58
Checking
Investments
$ 49,195.58
Athletics
Music
Classes
Clubs
Departments
Trusts
General
412
Beginning
Balances
$ 3,790.63
2,092.95
294.65
10,512.42
13,166.10
18,919.16
6,120.84
$ 54,896.75
Receipts
$ 2,713.45
32,030.74
93,336.61
11,481.47
78,406.82
42,476.95
12,667.35
$ 273,113.39
Disbursements
$ 4,590.28
30,002.32
91,871.40
17,377.26
71,938.14
45,274.87
17,760.29
$ 278,814.56
Transfers
In
$ 2,189.00
9,238.89
5,472.10
2,543.33
17,349.60
360.03
6,385.38
$ 43,538.33
Transfers
Out
$ 2,189.00
10,277.17
7,202.97
2,255.27
17,627.15
74.92
3,911.85
$ 43,538.33
Ending
Balances
$ 1,913.80
3,083.09
28.99
4,904.69
19,357.23
16,406.35
3,501.43
$ 49,195.58
South Area
Eagles Landing Middle School
Management Letter
South Area
413
Loggers' Run Middle School
Address:
11584 West Palmetto Park Road
Principal:
Fiscal Year 2010:
During Audit:
Francis Giblin
Francis Giblin
Treasurer:
Fiscal Year 2010:
During Audit:
Pati Fizzano
Pati Fizzano
$ 292,240.37
35,028.19
$ 327,268.56
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
414
Beginning
Balances
$ 16,104.77
2,233.41
539.07
5,959.09
34,585.43
171,265.26
72,563.33
$ 303,250.36
Receipts
$ 13,292.65
45,298.05
0.00
12,268.38
31,587.42
118,571.19
46,945.73
$ 267,963.42
Disbursements
$ 15,818.89
44,475.09
113.95
11,547.72
25,957.62
102,987.55
43,044.40
$ 243,945.22
Transfers
In
$ 6,454.37
20,013.03
0.00
3,031.53
40,084.49
46,453.84
23,039.17
$ 139,076.43
Transfers
Out
$ 6,454.37
19,978.03
0.00
2,279.25
38,132.76
53,508.60
18,723.42
$ 139,076.43
Ending
Balances
$ 13,578.53
3,091.37
425.12
7,432.03
42,166.96
179,794.14
80,780.41
$ 327,268.56
South Area
Loggers’ Run Middle School
Management Letter
Finding
contract (Disbursement # 25305 for $5,972.35) was not signed and approved by the Principal; instead, it
was signed by the activity sponsor.
Recommendation
Concur. All sponsors and advisors have been reminded that all contracts must be approved and signed by
the principal.
Finding
•
Lease #1086 did not have the required Rental Prequalification Request form.
•
Lease Agreement #1036 was not signed by the Principal until two days after the use of facilities.
•
Leasing charges for all five sample leases were collected after the use of facilities, with delays
ranging from one to two working days.
Recommendation
•
•
South Area
415
Loggers’ Run Middle School
Management Letter
•
Concur. All rental prequalification requests will be done in Tririga prior to leasing at Loggers’ Run. In
reference t the second and third findings we have a new leasing agent on the premises that will rectify
these errors.
Finding
The review of fee collection process for the Safe School Program revealed that Record of Payment Form
(PBSD 1652) was not maintained for fees collection.
Recommendation
The fee collection for Safe School Program should be administered in accordance with Middle School
After School Program Handbook and other District guidelines. Specifically, payment history should be
recorded on the individual Record of Payment Form (PBSD 1652) for each student, and Classroom
Receipts should be issued when fees are collected from parents.
Concur. The After School Program at Loggers’ Run Middle School has a new director and new secretary.
The secretary has begun using form PBSD 1652 for this school year.
416
South Area
Odyssey Middle School
Address:
6161 Woolbright Road
Principal:
Fiscal Year 2010:
During Audit:
Bonnie Fox
Bonnie Fox
Treasurer:
Fiscal Year 2010:
During Audit:
Tara Bryant-Lowe
Tara Bryant-Lowe
$ 15,488.41
Checking
Investments
$ 15,488.41
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 309.40
2,265.79
61.00
2,209.58
2,012.40
14,433.49
2,035.33
$ 23,326.99
Receipts
$ 8,780.50
0.00
15,139.00
0.00
21,869.87
93,161.60
18,283.74
$ 157,234.71
Disbursements
$ 4,502.22
31.00
14,262.96
50.00
23,549.34
95,918.62
26,759.15
$ 165,073.29
Transfers
In
$ 4,215.03
0.00
312.00
0.00
14,362.04
3,981.45
13,744.13
$ 36,614.65
Transfers
Out
$ 8,490.53
2,234.79
312.00
0.00
12,634.67
6,785.29
6,157.37
$ 36,614.65
Ending
Balances
$ 312.18
0.00
937.04
2,159.58
2,060.30
8,872.63
1,146.68
$ 15,488.41
417
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies collected by staff were often given directly to the bookkeeper without recording the transfer
of custody on the Drop-safe Log.
•
Money collections were not always deposited timely. For example, $337.58 collected through four
sample MCRs (#44-6, #67-3, #80-3, and #83-5) was retained by the sponsors for one to three working
days before turning in to the bookkeeper for deposit.
•
Some MCRs were not completed with all the required information, such as the source of collection,
account name, and account number.
Recommendation
•
•
•
including payer’s name and the dollar amount of payment.
Concur. We are committed to continuing to try to implement all suggestions so we are 100% at all times.
Finding
The review of sample disbursements and P-Card transaction records found that Disbursement #5552 (for
$6,390) exceeded the $1,000 Purchase Order threshold. However, the required Purchase Order was not
prepared by the bookkeeper until six weeks after the items were purchased and it did not have the
418
South Area
Management Letter
Principal’s signature.
Recommendation
Disbursements should be processed in accordance with Internal Accounts Manual and related District
guidelines. Specifically, a Principal’s approved Purchase Order should be issued for purchase in excess
of $1,000. The school should ensure that funds are or will be available for the purchase, and all purchases
require Principal’s prior approval.
Concur. We will continue to attempt to be 100% in compliance.
Finding
•
•
Two Lease Agreements (both dated June 7, 2010, for the same lessee) did not have the Principal’s
signature, and did not have the date for the lessee’s signature.
•
The entire amount of the leasing fees for the all commercial leases were allocated and recorded in the
Rental Income Account (#6-3800) and Utilities Account (#6-5500). Consequently, sales tax and
insurance premium collected from the lessees were not transmitted to the Central Office as required.
Recommendation
•
•
To ensure all Lease Agreements are enforceable, Lease Agreements should be properly executed with
all the required signatures and dates prior to the use of facilities.
•
Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500), Extra Services-Other (#61600), Rental Facilities Event Insurance (#6-1850), and Florida Sales Tax Payable (#6-1800).
•
South Area
419
Management Letter
Concur. The assistant principal and secretary attended a personal training on Decemb 7, 2010, to get all
issues clarified and to receive training.
Additional Comments: Thank you for your professionalism and support.
420
South Area
Omni Middle School
Address:
5775 Jog Road
Principal:
Fiscal Year 2010:
During Audit:
Pierre J. D'Aoust
Pierre J. D'Aoust
Treasurer:
Fiscal Year 2010:
During Audit:
Mirtha Valencia Mohammadzadeh
Mirtha Valencia Mohammadzadeh
$ 69,854.98
21,545.13
$ 91,400.11
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 1,836.75
6,361.22
0.00
2,177.79
33,820.08
49,979.91
19,244.76
$ 113,420.51
Receipts
$ 785.55
53,845.60
18,900.00
26,848.20
92,083.97
60,179.38
10,394.09
$ 263,036.79
Disbursements
$ 2,444.20
54,247.13
18,546.69
24,974.06
88,636.27
78,737.63
17,471.21
$ 285,057.19
Transfers
In
$0.00
28,376.42
353.31
8,727.26
18,265.97
7,010.88
4,445.54
$ 67,179.38
Transfers
Out
$0.00
28,376.42
353.31
8,869.75
18,193.07
6,955.43
4,431.40
$ 67,179.38
Ending
Balances
$ 178.10
5,959.69
353.31
3,909.44
37,340.68
31,477.11
12,181.78
$ 91,400.11
421
Omni Middle School
Management Letter
Finding
The review of fee collection process for the Safe School Program revealed that the school did not use the
required Record of Payment Forms for recording fees collection.
Recommendation
The fee collection for Safe School Program should be administered in accordance with District
guidelines. Specifically, payment history should be recorded on the individual Record of Payment Form
(PBSD 1652) for each student, and Classroom Receipts should be issued for fee collections.
Concur. Staff will be alerted to proper procedure going forward.
422
South Area
High Schools
Atlantic High
Boynton Beach High
Olympic Heights High
Spanish River High
South Area Total
1
4
5
0
0
14
15
0
0
0
Timecard
16
√
√
√
0
17
1
√
West Boca Raton High
0
23
23a
24
Boca Raton High
√
√
√
√
√
4
1
0
25
26
27
28
29
30
31
32
32a
33
34
35
Access to Drop Safe
Documented
Maintianed
Undercharged Rental
Distributed
Timely
√
0
0
0
3
0
Leases
√
√
√
√
√
√
0
0
0
3
√
√
3
√
1
√
1
0
0
1
0
36
37
38
39
√
0
0
2
0
Area Superintendent
Receipts
22
Documented
20
19a
Account
Disbursements
19
18
School Programs
Level
Funds
13
11
Missing Timecard
Office
Records Missing
South Area
South Area
High Schools
Other
40
0
41
0
42
√
√
√
0
Number of
Findings
SOUTH AREA (6 Schools)
4
10
3
3
3
24
1
423
424
South Area
Atlantic High School
Address:
2455 West Atlantic Avenue
Principal:
Fiscal Year 2010:
During Audit:
Kathleen Weigel
Kathleen Weigel
Treasurer:
Fiscal Year 2010:
During Audit:
Cynthia Kunjbehari
Cynthia Kunjbehari
Fiscal Year 2010:
Rick Swearingen
During Audit:
Rick Swearingen
$ 142,757.30
269,167.79
$ 411,925.09
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 2,624.74
35,680.53
18,532.14
56,668.82
35,864.54
238,260.97
35,878.05
$ 423,509.79
Receipts
$ 127,446.09
83,715.28
36,920.00
112,794.05
134,302.89
295,347.93
17,365.10
$ 807,891.34
Disbursements
$ 119,913.70
102,235.58
41,460.35
117,423.78
118,937.10
301,620.60
17,884.93
$ 819,476.04
Transfers
In
$ 54,592.38
27,504.12
15,091.29
71,518.64
32,808.55
17,537.13
98.93
$ 219,151.04
Transfers
Out
$ 58,941.38
27,517.68
14,891.29
72,896.78
27,298.74
15,435.79
2,169.38
$ 219,151.04
Ending
Balances
$ 5,808.13
17,146.67
14,191.79
50,660.95
56,740.14
234,089.64
33,287.77
$ 411,925.09
425
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and the money collection process found that
$3,256.28 collected through 13 MCRs was not deposited timely into the bank account. The monies were
kept by the sponsors for one to 112 days before turning in to the bookkeeper for deposit.
Recommendation
bookkeeper or the drop-safe, and be deposited into the bank within five business days after collection.
Delay in turning in the monies for deposit could put staff at risk and result in potential irregularities.
Concur. Sponsors were trained on procedures and the consequences of not following the guidelines in
future activities. Staff responsible for the “monies collection” violations was spoken to individually to
provide emphasis on importance of this issue. Failure to follow procedures will result in a specific
memorandum of incident.
Finding
The review of facilities leasing records found that the Certificates of Insurance for Leases #1032 and 1035
did not include the School District as an additional insured party.
Recommendation
related District guidelines. Specifically, to protect the School District from potential liabilities, all lessees
must provide proof of adequate insurance with the School District as an additional insured party.
Concur. New software will allow the district contact to review scanned documents for errors and
eliminate this type of finding.
Finding
426
South Area
Management Letter
days after classes begin. The review of accounting records found that the school did not timely transmit
the fees to the Central Office, with delays ranging from seven to 37 days.
Recommendation
Community school tuition fees should be transmitted within six weeks (42 days) to the Central Office in
order to fund Community School personnel and other related expenses, in accordance with District
guidelines.
Concur. The Adult and Community Education Assistant Principal will develop a calendar with a focus on
the transmittal deadline. The AP will check with the bookkeeper a week before the deadline to insure the
transmittal has been sent to the District.
South Area
427
Boca Raton High School
Address:
1501 N.W. 15th Court
Principal:
Fiscal Year 2010:
During Audit:
Geoffrey McKee
Geoffrey McKee
Treasurer:
Fiscal Year 2010:
During Audit:
Judith Morales
Judith Morales
Fiscal Year 2010:
Cheryl Lombard
During Audit:
Cheryl Lombard
$ 320,623.60
263,188.90
$ 583,812.50
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
428
Beginning
Balances
$ 45,051.12
5,854.43
8,306.67
87,311.81
86,567.60
331,455.39
3,800.95
$ 568,347.97
Receipts
$ 342,263.64
47,138.45
119,648.50
207,334.85
237,116.58
451,157.96
44,278.75
$1,448,938.73
Disbursements
$ 308,908.68
48,369.40
117,657.85
189,517.50
244,538.73
446,260.71
78,221.33
$1,433,474.20
Transfers
In
$ 125,068.08
7,169.79
15,977.01
79,621.50
102,949.88
68,949.87
87,143.85
$ 486,879.98
Transfers
Out
$ 142,640.95
6,361.79
15,217.67
88,993.96
96,844.07
93,581.58
43,239.96
$ 486,879.98
Ending
Balances
$ 60,833.21
5,431.48
11,056.66
95,756.70
85,251.26
311,720.93
13,762.26
$ 583,812.50
South Area
Boca Raton High School
Management Letter
DEPOSIT OF MONIES
Finding
collected were not always deposited timely. For example, $2,890 of the $4,405 collected through five
MCRs (#328-2070, #338-2177, #345-2208, #345-2212, and #356-2298) was retained by the sponsor for
five to 16 working days before turning in to the bookkeeper for deposit.
Recommendation
Concur. This requirement was reviewed with all staff members at the start of every school year. This was
reiterated with the sponsors involved in the delayed deposits referenced above.
Finding
The review of sample disbursements and P-Card purchases found that four P-Card Monthly Billing
Statements for December 2009 and January 2010 were not approved by the Principal.
Recommendation
Procedures Manual, cardholder should complete the monthly reconciliation of P-Card activities by the
20th of each month. As part of the reconciliation, cardholders are required to complete the P-Card End of
Cycle Checklist; and all monthly P-Card reconciliation records including the End of Cycle Checklist and
Monthly Bank Statement, should be reviewed and approved by the Principal.
Concur. The principal and all who access P-Cards are aware of this requirement. The four billing card
statements that were not approved were oversights. The principal and the secretarial clerk involved in PCard approval review will be more careful.
Additional comments: Thank you for assisting us in improving our financial accounting procedures.
South Area
429
Boynton Beach High School
Address:
4975 Park Ridge Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Keith Oswald
Keith Oswald
Treasurer:
Fiscal Year 2010:
During Audit:
Deborah Hotchkiss
Deborah Hotchkiss
Fiscal Year 2010:
Jerry Fogarty
During Audit:
Jerry Fogarty
$ 101,583.73
Checking
Investments
$ 101,583.73
Athletics
Music
Classes
Clubs
Departments
Trusts
General
430
Beginning
Balances
$ 4,013.78
2,953.03
54.55
8,017.73
17,050.63
64,215.18
( 95.64)
$ 96,209.26
Receipts
$ 149,740.29
30,263.90
27,962.40
18,735.92
90,262.42
292,201.62
17,707.55
$ 626,874.10
Disbursements
$ 133,470.43
29,646.19
29,661.92
11,153.21
100,122.85
297,038.92
20,406.11
$ 621,499.63
Transfers
In
$ 80,740.72
19,068.71
3,329.60
8,984.62
41,367.45
40,455.57
6,261.40
$ 200,208.07
Transfers
Out
$ 92,008.75
18,351.35
1,562.63
11,574.83
31,196.14
42,449.82
3,064.55
$ 200,208.07
Ending
Balances
$ 9,015.61
4,288.10
122.00
13,010.23
17,361.51
57,383.63
402.65
$ 101,583.73
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
The bookkeeper performed incompatible duties. In particular, the bookkeeper was collecting cash
from students and parents for various programs and issuing receipts that were pre-signed by another
staff member.
•
$1,307.16 collected through five MCRs (#286-6, #190-3, #212-6, #257-12 and #169-10) was kept by
the activity account sponsors for one to 16 business days before turning in to the bookkeeper for
deposit.
Recommendation
•
To safeguard school assets through proper fiscal accountability and segregation of duties, employees
should not perform incompatible duties. Specifically, (1) the bookkeeper should not collect monies
from students and parents and (2) staff should not pre-sign receipts for use by another staff member.
•
Monies collected should be turned in daily to the bookkeeper or put into the drop-safe, and be
deposited into the bank within five business days after collection. Delay in turning in the monies for
deposit could result in potential irregularities.
Concur. We are working with the sponsors on this. We do not concur with item #1. Our secretarial staff
has dropped from 18 to 7 employees. During the summer we only had 3 employees so the bookkeeper
collected obligations but someone else made the deposits. Now that school is going again we have
someone delegated to collect obligations.
Finding
•
Ticket Sellers Reports were not maintained for the Student Council Homecoming Dance (Account #44810.02) and Junior Prom (Account #3-2011.01) programs. Consequently, there was no assurance
that revenues were properly accounted for.
South Area
431
Management Letter
•
The Dance Uniform Sales Account (#5-1901-.02) had a deficit of $3,714.69 and Sales Item Inventory
Report was not maintained. According to staff, some uniforms were sold below cost and some
revenues from other fundraisers were used to balance this account.
Recommendation
•
Ticket Sellers Report should be prepared to reconcile revenues with the number of tickets sold.
•
Sales Item Inventory Report should be completed with the needed information in order to reconcile
sales revenues and account for items purchased, given away, or remained in inventory.
•
Significant discrepancies between estimated revenue and actual receipt should be investigated and
Tickets were not used for Homecoming or Prom and students were given invitations. They had to sign-in
when they arrived at the event. The dance instructor does fundraising specifically to pay for the deficits
for uniforms. Selling of the uniforms is not a fundraiser; the items are sold at or below cost because the
majority of our population are students of poverty.
YEARBOOK ACCOUNT
Finding
The Yearbook Account (#5-0450) had a deficit ending balance during the past four years. These deficits
were balanced at year-end with funds transferred from the General Activities Account (#7-0100) and
Facilities Rental Account (6-3800).
School Year
2007
2008
2009
2010
Deficit Amount
$8,215.09
14,550.07
10,812.36
6,061.38
Recommendation
To ensure fiscal accountability and self-sufficiency, the school should monitor closely the revenues and
expenditures for the Yearbook Account. Specifically, the school should consider adjusting the selling
prices for the yearbook and charges for advertisement. The school should also monitor the quantity of
yearbooks to be printed so that this activity will not incur a deficit.
432
South Area
Management Letter
The yearbook sponsor actively tried to sell more ads, ordered less books and reduced number of color
pages but unfortunately the majority of our population are students of poverty. Raising the cost will
accomplish nothing because even less students will be able to afford them.
RECORDS MISSING FOR PRE-KINDERGARTEN PROGRAM
Finding
Parent sign-out records, Registration Forms, and Attendance Records were missing for the Little Tigers
Pre-Kindergarten Program. In addition, the program had a deficit of $1,859.26. Due to missing records,
we were unable to ascertain if all revenues were properly accounted for.
Recommendation
Missing records is a serious violation of District guidelines, and jeopardizes the integrity of the control
system. Without adequate documentation, there is no assurance that all revenues were properly accounted
for. Registration Forms, Attendance Records and Record of Payment Forms for the Pre-Kindergarten
Program should be maintained for a time period consistent with Pre-Kindergarten Handbook and District
Concur. The Early Childhood instructor made these changes as soon as the auditors pointed them out.
MINI-CHEER CAMP RECORDS MISSING
Finding
The school sponsored a Cheerleading Camp during May 3 through June 6, 2010. The review of records
found that the school did not maintain student attendance, registration, and revenue collection records for
this program. Due to missing records, we were unable to ascertain if all revenues were properly
accounted for.
Recommendation
Missing records is a serious violation of District guidelines, and jeopardizes the integrity of the control
system. Without adequate documentation, there is no assurance that all revenues were properly accounted
for. To protect the best interests of the school and ensure fiscal accountability, student records and fee
collection records for Cheerleading Camp should be maintained for a time period consistent with the
District’s Record Retention Schedule.
South Area
433
Management Letter
Each deposit for this camp has receipts attached and student names are also listed on each Monies
Collected Form.
Finding
•
Disbursement #5690 (for $8,624.06) for purchase of admission tickets to a theme park during a field
trip was supported by a handwritten Order Form instead of the vendor’s receipt.
•
The School District Consultant Agreements (PBSD1420) for Disbursement #5323 was stamped with
the consultant’s signature stamp in lieu of a manual signature.
Recommendation
•
•
To protect the best interests of the school and ensure the School District Consultant Agreement
(PBSD 1420) is legally enforceable, proper manual signature should be obtained.
This was the order form for our Senior Class trip and Universal sent us the wrist bands in the mail. There
was no other invoice. The consultant contract is a copy attached to the check requisition. Adult Ed has
the original.
Finding
•
Lease #1004 was repeatedly used for three leases.
•
Leasing charges were not collected prior to the use of facilities. In particular, leasing charges for five
leases (#1004 dated September 4, 2009; #1004 dated September 16, 2009; #1012; #1028; and #1036)
434
South Area
Management Letter
were not collected until after the lessees had begun using the facilities for one to five months.
•
Although documents for Lease #1012 indicated that liability insurance was covered under the District
insurance pool, the insurance premium had not been received from the lessee as of June 30, 2010.
•
The September 16, 2009, Lease #1004 was undercharged by $106.50 in rental and sales tax.
Recommendation
•
•
Leasing charges including rental, labor, insurance premium, and sales tax should be collected prior to
the use of facilities in accordance with District’s approved Rate Schedule.
Concur. Liquid Office malfunctioned when issuing sequential numbers. Late payments are part of daily
business practices. We try to collect every payment ahead of lease of facilities, sometimes we cannot due
to timing issues. To keep good community relationships with our lessees, we sometimes collect fees that
are late. We are encouraged by the fact the District is implementing new software program for leasing.
COMMUNITY SCHOOL
Finding
the fees to the Central Office, with delays ranging from 20 to 42 days.
Recommendation
Concur. We will follow District procedures to submit Community School fees. Before submitting we make
sure that all student refunds have gone through and we are accurate in reporting to the District. We do
not want to report inaccurate financial data to the District so we sometimes have delays that result in late
transmittals.
South Area
435
Olympic Heights High School
Address:
20101 Lyons Road
Principal:
Fiscal Year 2010:
During Audit:
Francisco Rodriguez
Francisco Rodriguez
Treasurer:
Fiscal Year 2010:
During Audit:
Bertha Beltran
Bertha Beltran
Fiscal Year 2010:
Carolyn Stanley
During Audit:
Carolyn Stanley
$ 350,447.45
Checking
Investments
$ 350,447.45
Athletics
Music
Classes
Clubs
Departments
Trusts
General
436
Beginning
Balances
$ 46,675.66
4,668.65
16,450.26
41,252.80
82,877.35
208,265.75
5,617.73
$ 405,808.20
Receipts
$ 133,458.36
34,303.60
57,193.50
96,686.08
140,047.79
631,020.77
26,294.55
$1,119,004.65
Disbursements
$ 142,344.42
39,275.05
61,433.95
104,840.02
134,130.77
659,614.46
32,726.73
$1,174,365.40
Transfers
In
$ 60,581.48
16,913.97
19,208.88
31,554.17
54,480.93
168,352.05
27,093.46
$ 378,184.94
Transfers
Out
$ 65,099.08
13,933.38
22,026.38
36,541.33
60,820.47
162,530.47
17,233.83
$ 378,184.94
Ending
Balances
$ 33,272.00
2,677.79
9,392.31
28,111.70
82,454.83
185,493.64
9,045.18
$ 350,447.45
South Area
Management Letter
Finding
•
Disbursement #24880 (for $2,500) was for payment of DJ service that did not have the required
School District Consultant Agreement, although a Principal’s approved Purchase Order was issued
for this procurement.
•
Three P-Card transactions totaling $1,666.41 were for purchases prohibited by the Purchasing Card
Procedures: one for purchase of computers, and two for payments of monthly maintenance fees for
office equipment.
Recommendation
Specifically,
•
professional service. Moreover, to protect the safety and welfare of students, the school should
ensure that consultants who work on school campus have completed the required background and
•
P-Card should not be used for purchase of items disallowed by Purchasing Manual.
Concur. We will follow recommendations provided.
COMMUNITY SCHOOL TRANSMITTALS
Finding
The review of accounting records found that the school did not timely transmit the fees to the Central
Office, with delays ranging from 12 to 36 days after the due dates. District procedures require that
community school fees be transmitted to the Central Office within 42 days after the classes begin.
Recommendation
South Area
437
Management Letter
Concur. The school had been counting school business days. We will follow all recommendations
provided and count all days.
Finding
The review of sample leases for use of school facilities found that:
•
•
Leases #1070, #1073, and #1110 were for community use of the school’s Performing Arts Center. In
addition to the facility rentals and labor charges indicated on the Lease Agreements, the school also
issued separate invoices to the lessees for services provided by students during the use of facilities.
Subsequently, the students were paid by schools checks for services rendered. This practice might
subject the school to unwarranted liabilities and raised other concerns:
-
To ensure the safety for use of theatre and stage rigging equipment, the School District requires
mandatory proper technical training for the operators. Thus, allowing students who did not have
the required training to work at the Performing Arts Center could jeopardize the safety of the
students, staff, lessees, and other participants.
-
Labor costs for the students were billed separately, which was inconsistent with the Lease
Agreement.
-
Federal Income Taxes were not withheld for compensation paid to the students with Internal
Funds checks.
-
Hiring students to work for facility leasing could have impact on the District’s Collective
Bargaining Agreements with employees.
The Certificate of Insurance for Lease #1110 did not include the School District as an additional
insured party.
Recommendation
•
To ensure the safety of students, employees, and users of the school’s stage and theatre and
compliance with Bulletins #P-13500-COO/RBM and #MPH 637-CLO/COO, effective July 1, 2010,
only employees who have completed the District’s mandatory Theatre and Stage Rigging Safety
Training are allowed to operate the stage or theatre area.
•
438
South Area
Management Letter
Concur. We will follow the recommendation provided in regards to the second finding dealing with the
certificate of insurance. In regards to the first finding, I would like to clarify that students do not operate
the theater. They serve as ushers, runners, and assistants under a trained community school staff member.
In addition all students had a w-9 form on file. Since this is a district-wide practice, I have been informed
that the district will look into how best to handle this in the future. Thank you for your assistance and
support.
South Area
439
Spanish River High School
Address:
5100 Jog Road
Principal:
Fiscal Year 2010:
During Audit:
Susan Atherley
Susan Atherley
Treasurer:
Fiscal Year 2010:
During Audit:
Donna D’aria
Donna D’aria
Fiscal Year 2010:
Todd Bolar
During Audit:
Todd Bolar
$ 507,493.98
Checking
Investments
$ 507,493.98
Athletics
Music
Classes
Clubs
Departments
Trusts
General
440
Beginning
Balances
$ 123,009.72
33,634.39
18,783.62
53,853.78
119,504.67
172,238.33
43,434.49
$ 564,459.00
Receipts
$ 446,785.47
190,766.30
100,514.80
215,284.65
159,033.22
448,367.65
86,682.81
$1,647,434.90
Disbursements
$ 461,760.28
199,130.21
99,622.48
209,332.70
185,755.69
482,595.65
66,202.91
$1,704,399.92
Transfers
In
$ 129,329.90
20,878.56
23,500.69
72,024.08
20,622.56
34,450.42
69,701.32
$ 370,507.53
Transfers
Out
$ 127,384.90
21,516.50
30,459.12
75,680.32
12,788.82
39,145.75
63,532.12
$ 370,507.53
Ending
Balances
$ 109,979.91
24,632.54
12,717.51
56,149.49
100,615.94
133,315.00
70,083.59
$ 507,493.98
South Area
Management Letter
DOCUMENATION FOR DISBURSEMENTS
Finding
•
The school hired two consultants to administer the school’s Little Shark Preschool Program. The
School District Consultant Agreements (PBSD 1420) for the consultants had a maximum
compensation of $2,500 and $7,125 respectively. However, during School Year 2010, the school
paid a total of $16,372.58 and $13,781.25 to these consultants respectively.
•
Two disbursements (#25867 for $850; and #26474 for $500) were for payments to two vendors who
provided coaching services for the Boys’ Volleyball Camp. Although the school had School District
Consultant Agreements (PBSD 1420) for the vendors, both agreements did not have the unit price and
the maximum contract amount.
•
Seven disbursements (#24668, #24733, #25074, #25921, #26162, #27103, and #27246, totaling
$35,108.65) exceeded the $1,000 Purchase Order threshold, but did not have the required Purchase
Order.
•
Although the dollar amount on Check Requisition #27246 was $2,850, a $5,900 check was issued to
the vendor, with related supporting documentation.
Recommendation
•
Pursuant to School Board Policy 6.14, “when the contract amount will exceed $10,000 for any one
fiscal year utilizing budgeted funds, the consultant agreement must be approved by the School Board
prior to services being provided”.
•
should be properly executed for procurement of professional service. The agreement should contain
all the required information, including the unit price and the maximum amount of the contract.
Payments to consultant should not exceed the maximum dollar amount authorized on the agreement.
•
Concur.
South Area
441
Management Letter
Finding
The review of fundraiser records found that the Campus Yearbook Sales (Account #5-0450.00), Junior
Class T-shirt Sales (Account #3-2011.01) and General Activities T-shirt Sales (Account #7-0100.05) did
not have the required Sales Item Inventory Reports. Moreover, the Mr. & Ms. Shark 2010 Event Ticket
Sales (Account #3-2011.05) did not have the Ticket Sellers Reports.
Due to the lack of documentation and inventory counts, we were unable to ascertain if all sales revenues
were properly accounted for.
Recommendation
guidelines. Specifically, Sales Item Inventory Report should be prepared in order to account for items
purchased, given away, or remained in inventory, and reconcile sales revenues. Also, Ticket Sellers
Report should be prepared for reconciling revenues with the number of tickets sold. Significant
discrepancies between estimated revenue and actual receipt should be investigated and disposed of
accordingly.
Concur.
Finding
the fees to the Central Office, with delays ranging from 13 to 71 days.
Recommendation
Concur.
442
South Area
West Boca Raton High School
Address:
12811 Glades Road
Principal:
Fiscal Year 2010:
During Audit:
Mark Stenner
Mark Stenner
Treasurer:
Fiscal Year 2010:
During Audit:
Ruth Somers
Ruth Somers
Fiscal Year 2010:
Lyle Agnew
During Audit:
Lyle Agnew
$ 535,064.73
Checking
Investments
$ 535,064.73
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$ 235,509.81
10,367.33
4,133.15
26,861.56
74,041.73
148,176.92
4,656.74
$ 503,747.24
Receipts
$ 221,217.17
53,267.55
115,475.17
151,800.86
296,030.69
473,223.23
44,807.10
$1,355,821.77
Disbursements
$ 214,786.37
65,341.32
100,971.42
138,458.66
286,322.22
484,942.25
33,682.04
$1,324,504.28
Transfers
In
$ 88,852.57
8,586.45
29,851.80
31,492.21
121,276.78
94,936.65
40,309.32
$ 415,305.78
Transfers
Out
$ 105,607.61
5,213.30
27,702.11
45,135.23
108,869.09
83,865.16
38,913.28
$ 415,305.78
Ending
Balances
$ 225,185.57
1,666.71
20,786.59
26,560.74
96,157.89
147,529.39
17,177.84
$ 535,064.73
443
West Boca Raton High School
Management Letter
DOCUMENATION FOR DISBURSEMENTS
Finding
•
Disbursements #12843 (for $1,490) and #13735 (for $3,039) exceeded the $1,000 Purchase Order
threshold, but did not have the required Purchase Order.
•
Disbursement #13032 (for $835) was for payment of consultant service but did not have the required
School District Consultant Agreements (PBSD 1420).
Recommendation
•
•
professional service.
Concur. Disbursement #12843 was for an electronic data base that our current Media Specialist ordered
using SAC funding. We should have used a PO. #13375 was a maintenance agreement for our driver ed.
simulators, we should have used a PO. #13032 was for a DJ for the homecoming dance. The former SGA
advisor debated with the treasurer the necessity of a consultant contract. Unfortunately, her persuasive
powers won the debate and the rule was broken. A contract should have been written. The teacher is no
longer the SGA Advisor and we will not have any similar issues in the future. In all cases funding was
available for the purchase, procedure was not followed. Principal and Treasurer have discussed these
issues.
444
South Area
Other Schools
South Area Total
1
0
0
0
0
0
0
0
18
0
23a
24
25
26
27
28
29
30
31
Documented
1
23
√
1
22
√
21
20
Access to Drop Safe
19a
19
Account
0
0
0
0
0
0
0
0
0
√
1
√
1
√
√
1
1
32a
1
0
√
0
34
1
35
0
37
√
0
8
39
0
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
33
32
Undercharged Rental
Receipts
Distributed
Maintianed
Disbursements
School Programs
17
16
Level
Funds
15
0
14
Timecard
13
SOUTH AREA
11
Missing Timecard
5
Office
Records Missing
South Area
South Area
Other Schools
Other
40
0
41
0
42
0
Number
Finding
8
445
Address:
301 S.W. 14th Avenue
Principal:
Fiscal Year 2010:
During Audit:
Willie Jo Young
Willie Jo Young
Treasurer:
Fiscal Year 2010:
During Audit:
Verdnell Walker
Verdnell Walker
$ 18,692.55
Checking
Investments
$ 18,692.55
Athletics
Music
Classes
Clubs
Departments
Trusts
General
South Area
Beginning
Balances
$0.00
0.00
0.00
38.73
0.00
24,594.43
4,421.09
$ 29,054.25
Receipts
$0.00
0.00
0.00
0.00
0.00
10,477.96
7,313.88
$ 17,791.84
Disbursements
$0.00
0.00
0.00
0.00
0.00
17,680.59
10,472.95
$ 28,153.54
Transfers
In
$0.00
0.00
0.00
0.00
0.00
1,783.00
500.23
$ 2,283.23
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
1,864.20
419.03
$ 2,283.23
Ending
Balances
$0.00
0.00
0.00
38.73
0.00
17,310.60
1,343.22
$ 18,692.55
447
Management Letter
Finding
•
Disbursement #3313 (for $1,783) for purchase of appreciation gifts for staff members was
inappropriately funded by the Facilities Rental Income Account (#6-3800). Moreover, the amount
approved by the Principal in the Purchase Order was $1,015.65; consequently, Disbursement #3313
exceeded the Principal’s approved amount by $767.35.
•
Two P-Card purchases, totaling $195.70, did not have any supporting documents.
•
Two P-Card purchases ($1,077.40 and $1,824.66 occurred in March and May 2010 respectively)
exceeded the $1,000 per vendor daily limit without obtaining prior approval from the Purchasing
Department.
Recommendation
Specifically,
•
Pursuant to the District’s Chart of Accounts for Internal Funds, Renal Income should be used for
items or services that improve school plant facility or directly benefit students, not for staff’s
appreciation gifts. Moreover, DOE Rules and the Chart of Accounts for Internal Funds allow only
Administrative Courtesy Account (#6-0200) and Faculty Fund Account (#6-1700) to benefit adults.
•
•
•
Concur. All P-Card purchases and disbursements will be made in accordance with School District Policy
and Procedures.
448
South Area
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies collected were not always deposited timely. For example, $507 collected through seven
MCRs (#35-2, #36-1, #36-9, #56-2, #60-11, #62-4, and #62-6) was either retained by the sponsors or
not processed by the bookkeeper until seven to 17 working days after collection.
•
might contain payments from various sources, such as school picture commission checks.
Recommendation
•
•
incompatible duties. Specifically, receiving and opening incoming mails and collecting monies from
lessees should be assigned to other staff members.
Concur. Monies collected will be turned in daily and deposited in the bank within five (5) working days.
Segregation of duties for the bookkeeper will be in accordance with School District Policies and
Procedures.
Finding
•
Lease #1009 did not have the required District’s approved Rental Prequalification Request.
•
Lease Agreement #1025 did not indicate the date and time for the use of facilities.
•
Sales tax was not collected from Commercial Lease #1006. This lease also charged with the incorrect
rate, resulting in undercharging $30 in rental.
South Area
449
Management Letter
Recommendation
•
•
•
Leasing charges should be collected in accordance with the approved Rate Schedule.
•
Sales tax should be collected from commercial leases, recorded in the Florida Sales Tax Payable
Concur. All leases will have the District’s approved Rental Pre-qualification Request, date and time of
lease, and correct charges to lease in accordance with School District Policies and Procedures
concerning leases.
450
South Area
WEST AREA
453
Total (28 Schools)
3
Benoist Farms
0
0
0
4
√
Equestrian Trails
Frontier
H.L. Johnson
Pierce Hammock
1
5
5
0
9
10
West Gate
0
0
0
1
0
0
14
0
0
15
0
16
Pahokee
0
17
1
18
Belle Glade
√
Cholee Lake
√
√
Grassy Water
K.E. Cunningham/Canal Point
√
√
Pioneer Park
Rosenwald
0
√
√
√
√
Glade View
Golden Grove
Wynnebrook
11
Binks Forest
√
√
√
Panther Run
0
√
√
√
√
7
2
√
√
√
√
√
0
5
Acreage Pine
√
√
√
√
√
√
√
Melaleuca
New Horizons
√
√
Wellington
√
√
√
0
8
8
27
28
29
30
31
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
1
7
√
√
√
√
3
√
√
√
√
√
√
√
√
2
√
√
√
√
8
3
9
Maintianed
32
32a
Undercharged Rental
26
√
√
√
√
Royal Palm Beach
0
√
√
√
√
√
√
√
√
√
1
7
√
0
35
3
0
0
37
√
0
38
3
39
0
Area Superintendent
36
Leases
Approved/Documented
Documented
34
Timely
33
Receipts
Distributed
25
Documented
24
23a
Disbursements
23
Access to Drop Safe
22
21
20
Account
19a
19
Student Records
Timecard
On Leave/Holiday
Level
Funds
13
12
11
8
Missing Timecard
7
Maintained
6
Person
Fiscal Management
Accounting Records
Maintained
2
West Area Schools
1
West Area
West Area
Elementary Schools
Payroll
Others
40
0
41
0
42
√
√
√
√
Cypress Trails
Elbridge Gale
√
√
Gove
√
√
√
Loxahatchee Groves
√
√
√
√
Pine Jog
√
0
Number of
Findings
3
11
3
4
1
0
0
3
3
7
1
0
3
2
2
0
5
4
7
6
7
0
8
5
5
96
6
Acreage Pines Elementary School
Address:
14200 Orange Boulevard
Loxahatchee, FL 33470
Principal:
Fiscal Year 2010:
During Audit:
Colleen Iannitti
Colleen Iannitti
Treasurer:
Fiscal Year 2010:
During Audit:
Barbara Schumacher
Barbara Schumacher
SACC Director:
Fiscal Year 2010:
During Audit:
Karla Powell
Karla Powell
$ 11,925.52
50,523.22
$ 62,448.74
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
224.69
1,989.75
750.23
7,408.57
40,351.86
17,006.46
$ 67,731.56
Receipts
$0.00
13,313.70
31,348.16
829.04
12,180.55
212,003.65
12,750.49
$ 282,425.59
Disbursements
$0.00
8,408.36
30,357.52
1,179.03
11,755.95
215,527.77
20,479.78
$ 287,708.41
Transfers
In
$0.00
4,975.19
2,724.37
0.00
3,650.98
4,356.59
5,441.21
$ 21,148.34
Transfers
Out
$0.00
4,975.19
1,992.38
0.00
4,660.38
5,465.50
4,054.89
$ 21,148.34
Ending
Balances
$0.00
5,130.03
3,712.38
400.24
6,823.77
35,718.83
10,663.49
$ 62,448.74
455
Acreage Pines Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
•
Monies were not always deposited timely. For example, $1,101.50 collected through six MCRs
(#58-3, #58-4, #97-3, #97-4, #95-13 and #124-8) was retained by the sponsors for one to seven
business days before it was turned in for deposit.
•
Some sponsor did not always record the deposit information on the Drop-safe Log before dropping
off the monies into the safe. Moreover, some sponsors did not indicate the dollar amounts of the
deposits on the Drop-safe Log.
•
The bookkeeper performed incompatible duties in (1) completing MCRs for account sponsors to sign
as remitters, and (2) preparing leasing documentation and collecting leasing fees from lessees.
Recommendation
•
•
•
documentation.
Concur.
456
West Area
Belle Glade Elementary School
Address:
500 N.W. Avenue "L"
Belle Glade, FL 33430
Principal:
Fiscal Year 2010:
During Audit:
Roxanne Curtiss
Roxanne Curtiss
Treasurer:
Fiscal Year 2010:
During Audit:
Krista Carter
Krista Carter
$ 8,267.88
Checking
Investments
$ 8,267.88
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
0.00
218.03
682.29
872.94
8,892.14
( 45.33)
$ 10,620.07
Receipts
$0.00
0.00
17,233.82
775.75
2,447.71
70,106.20
3,365.99
$ 93,929.47
Disbursements
$0.00
0.00
19,707.31
1,048.88
2,219.47
69,256.08
4,049.92
$ 96,281.66
Transfers
In
$0.00
0.00
3,936.49
698.78
585.39
16,000.36
1,273.26
$ 22,494.28
Transfers
Out
$0.00
0.00
741.50
0.00
585.39
20,754.64
412.75
$ 22,494.28
Ending
Balances
$0.00
0.00
939.53
1,107.94
1,101.18
4,987.98
131.25
$ 8,267.88
457
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCRs) and money collection process found that $550
collected through MCRs #48-0101 and #48-0106 was retained by the sponsor for nine working days
before being turned in to the bookkeeper for deposit.
Recommendation
bookkeeper or the drop-safe, and be deposited into the bank within five business days after collection.
Delay in turning in the monies for deposit could put staff at risk and result in potential irregularities.
Concur. Discussed at faculty meeting about the process of collecting monies and not keeping overnight;
also spoke with individual sponsor about proper record keeping.
Finding
•
The Yearbook Sales (Account #7-0100.01) did not have the required Sales Item Inventory Report.
•
Tickets sales for the Fall Carnival (Account #6-0300.03) and Spring Carnival (Account #6-0300.07)
did not have the required Ticket Sellers Reports.
Recommendation
•
Sales Item Inventory Report should be completed in order for staff to reconcile sales revenues and
account for items purchased, given away, or remained in inventory.
•
Ticket Sellers Report should be prepared for reconciling revenues with the number of tickets sold.
•
458
West Area
Management Letter
Principal and Treasurer have had conversations with all club sponsors and parent liaison about tracking
sales item inventory report and ticket seller report. (The importance of thee reports were stressed and all
parties understood.)
Finding
The review of sample disbursements and P-Card purchases found that Disbursement #5762 (for $1,330)
was for payment of lunches and admission fees during a field trip to Lion Country Safari. However, the
disbursement was supported by a reservation confirmation letter in lieu of a vendor invoice or receipt
indicating the number of participants for the field trip.
Recommendation
guidelines. Specifically, disbursements should be adequately supported by itemized invoices or receipts.
Cash and credit checks received from vendors for overpayments should be deposited into the Internal
Funds.
Concur. Bookkeeper will contact vendor for itemized invoice and/or receipt if P-Card is used.
West Area
459
Benoist Farms Elementary School
Address:
1765 Benoist Farms Road
Principal:
Fiscal Year 2010:
During Audit:
Ruthann Miller
Ruthann Miller
Treasurer:
Fiscal Year 2010:
During Audit:
Robin McLaughlin
Robin McLaughlin
SACC Director:
Fiscal Year 2010:
During Audit:
Angela Vinho / Calvin Lewis, Jr.
Calvin Lewis, Jr.
$ 22,975.73
Checking
Investments
$ 22,975.73
Athletics
Music
Classes
Clubs
Departments
Trusts
General
460
Beginning
Balances
$0.00
453.98
26.90
161.27
1,299.57
4,517.67
0.00
$ 6,459.39
Receipts
$0.00
983.00
317.00
6,226.12
3,856.27
172,055.90
637.21
$ 184,075.50
Disbursements
$0.00
1,398.41
0.00
4,018.07
3,807.57
157,699.28
635.83
$ 167,559.16
Transfers
In
$0.00
450.00
0.00
962.69
222.48
12,246.58
706.05
$ 14,587.80
Transfers
Out
$0.00
0.00
19.25
2,708.10
35.94
11,768.71
55.80
$ 14,587.80
Ending
Balances
$0.00
488.57
324.65
623.91
1,534.81
19,352.16
651.63
$ 22,975.73
West Area
Management Letter
Finding
•
Disbursement #1094 (for $444) did not have any supporting documentation; and a $342.71 P-Card
purchase was supported by a credit card receipt that did not indicate the items purchased.
•
•
Disbursements #1064 and #2508, totaling $245, were for payment to a consultant for game shows for
the SACC program. However, these procurements of professional services did not have the required
School District Consultant Agreements (PBSD 1420).
•
Recommendation
Specifically,
•
•
•
procurement of professional service.
•
Concur.
DEPOSIT OF MONIES
Finding
West Area
461
Management Letter
•
off the monies into the safe. Moreover, the bookkeeper did not always complete the Drop-safe Log
when removing the deposits from the safe for processing.
•
Monies were not always deposited timely. For example, $831.25 collected through three MCRs (#62,
#8-68, and #9-73) was retained by the sponsors for one to 11 working days before it was turned in to
Recommendation
•
be recorded on the Drop-safe Log. Moreover, the bookkeeper should complete the “To Be
Completed by Bookkeeper” section of the Drop-safe Log when removing the deposits from the safe
for processing.
•
Concur.
Finding
•
Three Safety Patrol fundraisers (Lollipop Sale, Candy Sale, and Snack Cart) did not have the required
Sales Item Inventory Reports.
•
Based on purchasing records, the Safety Patrol Candy Sale (Account #4-4300.02) had a total
estimated revenue of $5,184; however, only $3,843.27 in collections was deposited into the Internal
Funds. Consequently, $1,340.73 in estimated revenue was unaccounted for. According to the
Fundraising Application/Recap Form, no merchandise was returned by patrols.
•
Based on purchasing records, the Safety Patrol Lollipop Sale (Account #4-4300.01) should have a
total estimated sales revenue of $600. However, only $401.15 was deposited into the Internal Funds.
Consequently, $198.85 in estimated revenue was unaccounted for.
462
West Area
Management Letter
Recommendation
•
•
Concur.
SACC RECORDS
Finding
A review of the SACC student records found that:
•
The Family Central’s Subsidy Reimbursement Reports for March, April, and June 2010 were missing.
Without these reimbursement reports, there is no assurance that all Family Central’s subsidy
payments were received.
•
The May 2010, Family Central’s subsidy payment ($3,290.80) was not recorded in the KidsCare
database, although the check was deposited into the Internal Funds on July 21, 2010.
•
The Registration Forms for two students were not signed by the parent/guardian.
•
Review of the KidsCare database indicated that the program had a total of $3,853.65 in SACC fee
receivable as of June 30, 2010.
Recommendation
•
To ensure subsidy payments are properly accounted for, Family Central Reimbursement Reports
should be retained for a time-period consistent with District’s Record Retention Schedule.
•
To ensure fiscal accountability, all SACC financial transactions, including Family Central’s subsidy
payments, should be recorded in the KidsCard database.
•
To protect the best interests of students and the school, Registration Forms should be completed with
the needed information and signed by the parents/guardians for all students.
•
West Area
463
Management Letter
should be collected in accordance with SACC Operational Manual, which states that “fees are
payable in advance and are collected monthly on the first three school days of the month”.
Concur.
Finding
•
Lease #1001 was repeatedly used for all Lease Agreements.
•
Leasing charges for four of the five sample leases were not collected until after the lessees had begun
using the facilities, with delays ranged from eight days to one month.
•
In accordance with District approved Rate Schedule, utility fees for commercial and non-profit leases
are 20% and 35% of the rentals, respectively. However, the school allocated 35% of the rentals for
commercial leases to the utility account, resulting in over-reimbursing utility fees to the Central
Office.
•
Sales tax collected from commercial leases was recorded in the Rental Income and Utilities Accounts
instead of the Florida Sales Tax Payable Account (#6-1800). Consequently, sales tax collected was
not transmitted to the Central Office.
Recommendation
•
•
•
•
464
West Area
Management Letter
Concur.
West Area
465
Binks Forest Elementary School
Address:
15101 Bent Creek Road
Wellington, FL 33414
Principal:
Fiscal Year 2010:
During Audit:
Stacey Quinoñes
Stacey Quinoñes
Treasurer:
Fiscal Year 2010:
During Audit:
Angela Gadaleta
Angela Gadaleta
SACC Director:
Fiscal Year 2010:
During Audit:
Leila Truitt
Leila Truitt
$ 86,936.32
Checking
Investments
$ 86,936.32
Athletics
Music
Classes
Clubs
Departments
Trusts
General
466
Beginning
Balances
$0.00
0.00
0.00
10,022.50
16,188.02
48,237.63
8,828.65
$ 83,276.80
Receipts
$0.00
300.00
77,640.25
73,354.60
40,119.49
621,436.59
49,884.87
$ 862,735.80
Disbursements
$0.00
201.49
76,763.26
55,392.38
38,426.64
649,117.65
39,174.86
$ 859,076.28
Transfers
In
$0.00
0.00
8,178.95
18,335.07
11,946.88
21,857.44
53,105.31
$ 113,423.65
Transfers
Out
$0.00
98.51
9,055.94
37,463.07
22,450.76
8,840.47
35,514.90
$ 113,423.65
Ending
Balances
$0.00
0.00
0.00
8,856.72
7,376.99
33,573.54
37,129.07
$ 86,936.32
West Area
Management Letter
DEPOSIT OF MONIES
Finding
•
$14,476.84 collected through nine MCRs was not turned in timely for deposit. The monies were
retained by the sponsors for one to 21 working days before being turned in to the bookkeeper for
deposit.
•
Some staff members did not record the deposit information on the Drop-safe Log before dropping off
the monies into the safe. Moreover, some sponsors did not record all the required information on the
Drop-safe Log before dropping off monies into the safe; the dollar amounts of monies for some
deposits were not indicated on the log.
•
The bookkeeper did not always update the Drop-safe Log when removing the deposits from the safe
for processing.
Recommendation
•
•
•
The bookkeeper should complete the “To Be Completed by Bookkeeper” section of the Drop-safe
Log when removing the deposits from the safe for processing.
Concur. Staff will be instructed to comply by the DOE Rules in ference to monies collected. In
accordance with the newly revised Drop-safe Log, sponsors will be instructed to include dollar amount of
the deposit. Also, the bookkeeper and designee shall complete sections 2 and 3 of the log.
West Area
467
Management Letter
Finding
•
Check Requisition #10307 (for $775) was not approved by the Principal; and two other Check
Requisitions for check #9973 totaling $7,182.36 were not signed by the account sponsor confirming
that the goods or services have been received.
•
Two voided checks (#10145 for $180.21 and #10107 for $1,199.60), both had been signed by the
Principal, were not defaced in order to prevent potential fraudulent misuses.
Recommendation
•
All disbursements should be supported by Principal’s approved Check Requisitions and itemized
invoices and receipts.
•
Check Requisitions should be signed by the sponsors to confirm that goods and services have been
received.
•
To prevent potential fraud, all voided checks should be properly defaced, such as stamped or marked
as “VOID”.
Concur. All disbursements will be supported by principal’s approved check requisitions and itemized
receipts. All check requisitions will be signed by the sponsor. All voided checks will be properly defaced.
Finding
The review of leasing records found that:
•
Leasing charges for Lease #1006 was not collected until two weeks after the lessee had begun using
the facilities.
•
Sales tax was not collected from two Commercial Leases #1006 and #1009.
468
West Area
Management Letter
Recommendation
•
In accordance with District’s facilities leasing guidelines, leasing charges should be collected prior to
the use of facilities.
•
Sales tax should be collected from commercial leases, recorded in the Florida Sales Tax Payable
Concur. Lease charges will be collected prior to the use of the school facilities. Sales tax shall be
collected from commercial leases and recorded in the Florida Sales Tax Payable Account (6-1800) and
transmitted to the Central Office accordingly.
West Area
469
Cholee Lake Elementary School
Address:
6680 Dillman Road
Principal:
Fiscal Year 2010:
During Audit:
Eugina Smith Feaman
Eugina Smith Feaman
Treasurer:
Fiscal Year 2010:
During Audit:
LaSonya Martin
LaSonya Martin
SACC Director:
Fiscal Year 2010:
During Audit:
Joycelyn Cardona
Joycelyn Cardona
$ 13,570.91
Checking
Investments
$ 13,570.91
Athletics
Music
Classes
Clubs
Departments
Trusts
General
470
Beginning
Balances
$0.00
270.03
2,594.00
265.26
2,269.20
3,365.67
54.65
$ 8,818.81
Receipts
$0.00
552.00
13,863.63
1,036.27
6,238.12
243,195.07
3,765.15
$ 268,650.24
Disbursements
$0.00
181.98
12,304.36
610.88
8,147.33
239,693.57
2,960.02
$ 263,898.14
Transfers
In
$0.00
552.00
5,028.23
647.00
1,536.75
9,545.95
1,911.01
$ 19,220.94
Transfers
Out
$0.00
552.00
5,088.26
647.00
1,682.18
10,283.34
968.16
$ 19,220.94
Ending
Balances
$0.00
640.05
4,093.24
690.65
214.56
6,129.78
1,802.63
$ 13,570.91
West Area
Cholee Lake Elementary School
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that two disbursements (#2774 for
$260, and #2874 for $565) were for payments of admission fees during two field trips. However, these
disbursements were supported by reservation confirmations in lieu of vendors’ receipts indicating the
numbers of participants for the field trips.
Recommendation
guidelines. Specifically, disbursements, including P-Card purchases, should be adequately supported by
itemized invoices or receipts.
Concur. Field trip sponsors have been reminded to receive invoice receipts indicating number of
participants.
West Area
471
Cypress Trails Elementary School
Address:
133 Park Road North
Royal Palm Beach, FL 33411
Principal:
Fiscal Year 2010:
During Audit:
Gale Fulford
Tameka Moore-Robinson
Treasurer:
Fiscal Year 2010:
During Audit:
Kim LaCroix
Kim LaCroix
SACC Director:
Fiscal Year 2010:
During Audit:
Kelly Hughes-Hinde
Kelly Hughes-Hinde
$ 104,005.32
Checking
Investments
$ 104,005.32
Athletics
Music
Classes
Clubs
Departments
Trusts
General
472
Beginning
Balances
$0.00
1,044.03
4,832.09
1,367.32
5,808.94
89,955.82
18,178.81
$ 121,187.01
Receipts
$0.00
3,383.00
9,644.50
4,104.62
15,294.38
414,605.96
9,240.25
$ 456,272.71
Disbursements
$0.00
1,333.06
9,360.80
4,375.88
16,137.93
423,837.10
18,409.63
$ 473,454.40
Transfers
In
$0.00
243.05
1,209.61
546.05
2,205.08
32,319.39
4,008.35
$ 40,531.53
Transfers
Out
$0.00
243.05
1,209.61
615.39
2,219.69
33,215.72
3,028.07
$ 40,531.53
Ending
Balances
$0.00
3,093.97
5,115.79
1,026.72
4,950.78
79,828.35
9,989.71
$ 104,005.32
West Area
Cypress Trails Elementary School
Management Letter
West Area
473
Elbridge Gale Elementary School
Address:
1915 Royal Fern Drive
Principal:
Fiscal Year 2010:
During Audit:
Gail Pasterczyk
Gail Pasterczyk
Treasurer:
Fiscal Year 2010:
During Audit:
Ranka Connor
Ranka Connor
SACC Director:
Fiscal Year 2010:
During Audit:
Patricia Vico Montalvo
Patricia Vico Montalvo
$ 47,063.00
Checking
Investments
$ 47,063.00
Athletics
Music
Classes
Clubs
Departments
Trusts
General
474
Beginning
Balances
$0.00
273.96
363.60
1,462.38
10,046.33
30,031.08
11,005.54
$ 53,182.89
Receipts
$0.00
1,496.75
34,756.93
18,281.00
32,614.43
698,088.30
4,211.87
$ 789,449.28
Disbursements
$0.00
1,129.87
32,587.89
14,149.87
27,736.13
702,623.77
17,341.64
$ 795,569.17
Transfers
In
$0.00
1,633.08
3,370.07
3,802.39
7,362.63
7,754.69
11,758.93
$ 35,681.79
Transfers
Out
$0.00
2,273.92
5,463.25
7,572.61
10,927.38
5,749.76
3,694.87
$ 35,681.79
Ending
Balances
$0.00
0.00
439.46
1,823.29
11,359.88
27,500.54
5,939.83
$ 47,063.00
West Area
Elbridge Gale Elementary School
Management Letter
West Area
475
Equestrian Trails Elementary School
Address:
9720 Stribling Way
Principal:
Fiscal Year 2010:
During Audit:
Sandra Gero
Sandra Gero
Treasurer:
Fiscal Year 2010:
During Audit:
Lourdes Santos
Lourdes Santos
SACC Director:
Fiscal Year 2010:
During Audit:
Ken Haines
Ken Haines
$ 47,983.82
Checking
Investments
$ 47,983.82
Athletics
Music
Classes
Clubs
Departments
Trusts
General
476
Beginning
Balances
$ 672.41
0.00
8,193.45
458.04
7,323.32
33,646.60
1,109.07
$ 51,402.89
Receipts
$ 1,179.06
0.00
82,486.53
710.00
22,851.05
623,715.18
30,326.54
$ 761,268.36
Disbursements
$ 1,473.89
0.00
84,412.11
1,063.82
19,482.49
627,348.83
30,906.29
$ 764,687.43
Transfers
In
$0.00
0.00
7,923.66
181.50
4,919.44
14,075.64
8,901.32
$ 36,001.56
Transfers
Out
$0.00
0.00
8,315.17
0.00
6,966.76
16,225.64
4,493.99
$ 36,001.56
Ending
Balances
$ 377.58
0.00
5,876.36
285.72
8,644.56
27,862.95
4,936.65
$ 47,983.82
West Area
Management Letter
Finding
The review of fundraiser records found that the Sales Item Inventory Reports for the Agendas Sales
(Account #7-0100.01) and the Uniform Shirts Sales (Account #7-0100.02) did not have all the needed
information, such as quantities sold, selling prices, and sales revenues were missing. Due to the lack of
information, we were unable to ascertain whether all revenues were accounted for.
Recommendation
Concur. Sales Item Inventory Report has already been utilized.
Finding
The review of sample disbursements and P-Card purchases found that Disbursement #5076 (for $900)
was for payment to a consultant for an end of year concert, but did not have the required School District
Consultant Agreement.
Recommendation
guidelines. Specifically, the School District Consultant Agreement (PBSD 1420) should be executed for
procurement of professional service. Moreover, to protect the safety and welfare of students, the school
should ensure that consultants who work on school campus have completed the required background and
Concur. PBSD 1420 will be utilized for all consultants.
West Area
477
Management Letter
SACC RECORDS
Finding
The review of sample SACC students’ registration, attendance, and parent sign-out records found that the
second page of one registration form was not completed with all the needed information nor was it signed
by the parent/guardian. The information missing includes the medical information of the student.
Recommendation
To protect the welfare and best interest of the students and the school and in accordance with the SACC
Operational Manual, Registration Forms should be completed with the needed information for all
students.
Concur. The Afterschool Program Director will check the registration forms to make sure all information
is present.
478
West Area
Frontier Elementary School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Dwan Ross/Sharon Brannon
Sharon Brannon
Treasurer:
Fiscal Year 2010:
During Audit:
Carey Fox/Iraida Areyzaga
Cindy Dinkel
SACC Director:
Fiscal Year 2010:
During Audit:
Jessica Kelson
Jessica Kelson
$ 53,577.49
Checking
Investments
$ 53,577.49
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
12.58
6,533.86
1,619.53
7,472.39
42,152.29
7,145.88
$ 64,936.53
Receipts
$0.00
844.00
50,464.38
20,423.04
15,512.26
397,235.26
17,085.17
$ 501,564.11
Disbursements
$0.00
771.34
50,009.56
8,579.21
13,691.95
418,891.27
20,979.82
$ 512,923.15
Transfers
In
$0.00
27.00
9,491.77
5,346.23
4,406.38
42,949.16
2,948.79
$ 65,169.33
Transfers
Out
$0.00
27.00
9,047.77
17,130.68
3,822.18
31,659.71
3,481.99
$ 65,169.33
Ending
Balances
$0.00
85.24
7,432.68
1,678.91
9,876.90
31,785.73
2,718.03
$ 53,577.49
479
Management Letter
Finding
•
Three disbursements (#6332 for $1,467.15; #6364 for $1,369.63; and #6483 for $1,486.08) exceeded
the $1,000 Purchase Order threshold, but did not have the required Purchase Order.
•
Two P-Card purchases totaling $73.49 occurred during April 2010, did not have any supporting
documentation.
•
A $1,314.50 P-Card purchase exceeded the $1,000 per vendor daily limit without obtaining prior
approval from the Purchasing Department. Instead, this purchase was split into two P-Card
transactions ($914.50 and $400) processed on June 4, and June 7, 2010, respectively in order to
circumvent the $1,000 P-Card threshold.
Recommendation
Specifically,
•
•
P-Card purchases in excess of $1,000 should obtain prior approval from the Purchasing Department.
Concur. We will adhere to the above recommendations given. If there is a P-Card missing receipt, we will
be sure to attach the appropriate OmniForm #2094 signed by the P-Card holder.
SACC RECORDS
Finding
The review of SACC records revealed that one of the five sample Registration Forms did not have the
second page of the form. The missing page contains student’s medical information and parent’s
signature.
480
West Area
Management Letter
Recommendation
SACC Operational Manual. Specifically, Registration Forms should be completed with all the needed
information for all students.
Concur. We will follow the district recommendation and be sure that all pages are completed and
attached to the Registration Forms.
West Area
481
Glade View Elementary School
Address:
1100 SW Avenue "G"
Principal:
Fiscal Year 2010:
During Audit:
Sheila Henry
Linda Edgecomb
Treasurer:
Fiscal Year 2010:
During Audit:
Beatriz Rodriguez
Brenda Dominique
$ 330.35
Checking
Investments
$ 330.35
Athletics
Music
Classes
Clubs
Departments
Trusts
General
482
Beginning
Balances
$0.00
0.00
0.01
32.00
1,664.37
5,280.60
1,865.59
$ 8,842.57
Receipts
$0.00
0.00
0.00
0.00
2,720.53
22,288.72
4,373.52
$ 29,382.77
Disbursements
$0.00
0.00
0.00
32.00
4,384.90
27,632.32
5,845.77
$ 37,894.99
Transfers
In
$0.00
0.00
0.00
0.00
185.96
554.48
1,528.00
$ 2,268.44
Transfers
Out
$0.00
0.00
0.00
0.00
185.96
465.48
1,617.00
$ 2,268.44
Ending
Balances
$0.00
0.00
0.01
0.00
0.00
26.00
304.34
$ 330.35
West Area
Management Letter
Finding
•
During School Year 2009, the school had 192 P-Card transactions, totaling $82,390. Our review of
the transactions revealed that:
- 14 of the 20 P-Card Monthly Bank Statements for two cardholders were not reviewed and
approved by the Principal. Two of the 20 monthly reconciliations did not include the required Endof-Cycle Checklist. In addition, only page one of the two-page End-of-Cycle Checklist was
included with all the reconciliations.
- Six transactions (or 3%), totaling $716.98 (or 1%), did not have any supporting documents. Ten
transactions (or 5%), totaling $1,823.77 (or 2%) were supported by inadequate documentation,
such as credit card voucher which did not include detail of the purchase, or a statement without the
original invoice.
- 28 transactions (or 15%), totaling $16,981.04 (or 21%), were for travel related expenditures
without the approved TDE and related documentation.
•
The Check Requisition and supporting documentation for Disbursement #6409 (for $1,954.39) were
missing.
•
The documentation for all sample disbursements were not defaced (stamp “PAID”) after payments
were made.
Recommendation
Specifically,
•
To prevent and detect potential frauds and abuses, P-Card activities should be timely reconciled after
the receipt of bank statements. Cardholders should complete the Purchasing Card End of Cycle
by the Principal.
•
itemized invoices and receipts. Without supporting documentation, there is no assurance that
•
West Area
483
Management Letter
Concur. Comply with all procedures and guidelines regarding P-Card to include End-of-Cycle Checklist,
P-Card reconciliation records, sufficient documentation, itemized receipt/invoices as well as the defacing
of documentation after payment.
DEPOSIT OF MONIES
Finding
•
The bookkeeper performed incompatible duties. Specifically, the bookkeeper collected funds for the
Safety Patrol field trip to Atlanta and prepared the Monies Collected Report (MCR).
•
Two MCRs, totaling $1,000 in cash collections, did not have the collection details except the date and
total dollar amount collected.
•
The sponsors did not always retain the yellow copies of the MCRs when turning in the monies and
•
Some sponsors did not record the collections on the Drop-safe Log when dropping off monies for
deposit.
Recommendation
•
To ensure proper segregation of duties in safeguarding school assets, employees should not perform
incompatible duties. Specifically, the bookkeeper should not collect monies from the parents,
students, and lessees; and Monies Collected Reports should be completed and signed by the remitters
while maintaining the accounting records.
•
Activity account sponsors should retain the yellow copy of the MCR before turning in the monies to
the bookkeeper for deposit. Keeping a copy of the MCR will assist the sponsors in (1) ensuring that
the dollar amount printed on the Official Receipt provided by the bookkeeper agrees with the monies
•
To ensure proper accountability and safeguard of monies collected, sponsors should record the
deposit information onto the Drop-safe Log before turning in the monies for deposit.
484
West Area
Management Letter
Concur. Comply with all aspects of DOE Rules and District Guidelines in regards to Monies Collected
Reports, Retention of MCR document and follow through with required documentation onto Drop-safe
Log.
ACCOUNTS PAYABLE
Finding
The review of the records maintained at the school found that the school had total unpaid bills of
$6,052.63 as of June 30, 2010. These unpaid bills included $5,228.79 due to the Central Office and
$823.84 due to three vendors. However, the school’s June 30, 2010, financial records submitted to the
Central Office indicated that the school had total unpaid bills of $2,486.79 due to the Central Office while
the Internal Funds had an ending balance of $330.35. As a result, the school had a deficit balance of
$5,722.28, after the timing difference adjustment.
Recommendation
To ensure the Internal Funds is self-sufficient, the school should (1) develop a payment plan to resolve the
unpaid bill issue, and (2) timely process all invoices received in accordance with Florida Statutes,
Chapter 218, Local Government Prompt Payment Act.
Concur. School will devise a plan to resolve unpaid bills and process invoices in compliance with DOE
and District procedures.
West Area
485
Golden Grove Elementary School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Kathryn Koerner
Kathryn Koerner
Treasurer:
Fiscal Year 2010:
During Audit:
Grace Wersching
Grace Wersching
SACC Director:
Fiscal Year 2010:
During Audit:
Patricia Packard
Patricia Packard
$ 82,705.83
Checking
Investments
$ 82,705.83
Athletics
Music
Classes
Clubs
Departments
Trusts
General
486
Beginning
Balances
$ 344.37
1,759.93
15,091.00
3,317.29
6,725.70
40,706.94
16,646.40
$ 84,591.63
Receipts
$ 69.57
1,607.50
35,291.93
35.62
13,020.03
330,984.86
35,658.80
$ 416,668.31
Disbursements
$0.00
1,842.29
37,409.84
524.99
13,792.75
331,832.50
33,151.74
$ 418,554.11
Transfers
In
$ 267.25
911.36
1,989.85
235.44
12,087.32
10,308.82
7,249.14
$ 33,049.18
Transfers
Out
$ 364.37
911.36
2,980.67
25.41
12,035.20
10,842.57
5,889.60
$ 33,049.18
Ending
Balances
$ 316.82
1,525.14
11,982.27
3,037.95
6,005.10
39,325.55
20,513.00
$ 82,705.83
West Area
Golden Grove Elementary School
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that 14 P-Card purchases,
totaling $2,015.03 and occurred during June 2010, were for payment of staff’s training and travel
expenses. However, these expenses were inappropriately funded with the operating funds
budgeted for school’s supplies.
Recommendation
Manual, Purchasing Card Procedures (Purchasing Manual Chapter 24), and related District
guidelines. Specifically, in accordance with P-Card Procedures, Section 24.6.B, the school
should confirm that all P-Card transactions are posted to the appropriate funding sources.
Concur. Procedures have been implemented to avoid force posting of P-Card purchases to the
default operating budget when treasurer is not on duty to make corrections. The amount of
$2,015.03 was transmitted to the School District on PBSD 01450 on Golden Grove’s check
number 12163. The funds utilized are from our internal account 6-4450.00 Staff Development of
which funds are allocated specifically for conference training and travel. The funds were
available and designated for the P-Card transactions that were encumbered in June.
West Area
487
Gove Elementary School
Address:
900 SE Avenue "G"
Principal:
Fiscal Year 2010:
During Audit:
Anne Turner
Anne Turner
Treasurer:
Fiscal Year 2010:
During Audit:
Elsa Esparza
Joann Rivers
$ 16,757.33
2,156.28
$ 18,913.61
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
488
Beginning
Balances
$0.00
0.00
0.00
2,647.03
398.66
17,690.34
10,564.22
$ 31,300.25
Receipts
$0.00
0.00
50,937.78
54,133.78
10,279.58
31,969.48
20,090.57
$ 167,411.19
Disbursements
$0.00
0.00
47,066.16
54,824.14
8,686.86
41,732.51
27,488.16
$ 179,797.83
Transfers
In
$0.00
0.00
27,481.90
10,002.96
2,070.79
8,264.03
6,215.83
$ 54,035.51
Transfers
Out
$0.00
0.00
29,150.41
9,702.96
2,144.45
5,459.43
7,578.26
$ 54,035.51
Ending
Balances
$0.00
0.00
2,203.11
2,256.67
1,917.72
10,731.91
1,804.20
$ 18,913.61
West Area
Gove Elementary School
Management Letter
West Area
489
Grassy Waters Elementary School
Address:
3550 North Jog Road
Principal:
Fiscal Year 2010:
During Audit:
Amy Wilkinson
Amy Wilkinson
Treasurer:
Fiscal Year 2010:
During Audit:
Theresa Ferry
Theresa Ferry
SACC Director:
Fiscal Year 2010:
During Audit:
Phillip Preddy
Carissa Pagliaro
$ 72,562.51
Checking
Investments
$ 72,562.51
Athletics
Music
Classes
Clubs
Departments
Trusts
General
490
Beginning
Balances
$0.00
2,213.69
5,908.21
38.23
11,739.64
38,397.70
2,004.59
$ 60,302.06
Receipts
$0.00
2,000.00
28,273.40
1,622.18
15,095.71
499,208.91
5,964.97
$ 552,165.17
Disbursements
$0.00
1,604.36
26,683.53
651.86
16,370.86
484,491.27
10,102.84
$ 539,904.72
Transfers
In
$0.00
395.64
71.95
2,947.22
2,771.18
5,945.82
6,238.66
$ 18,370.47
Transfers
Out
$0.00
2,509.33
776.53
106.22
4,590.55
11,079.59
( 691.75)
$ 18,370.47
Ending
Balances
$0.00
495.64
6,793.50
3,849.55
8,645.12
47,981.57
4,797.13
$ 72,562.51
West Area
Management Letter
Finding
The review of sample disbursements and P-Card purchases found that Disbursement #3920 was for
$4,657.50 in payment of Yearbook printing costs. However, this disbursement was supported by a
vendor’s invoice without a Yearbook printing contract or Purchase Order.
Recommendation
related District guidelines. Specifically, all disbursements should be adequately supported. To protect
the best interests of the school, a Principal’s approved Purchase Order should be issued or a Yearbook
Production Agreement be executed for the Yearbook purchase.
Concur. A contract agreement will be completed prior to purchasing future yearbooks. The yearbook
sponsor will be notified of this procedure.
Finding
•
The leasing charges for three sample leases (#1004, #1006, and #1008) were not collected until after
the use of facilities, with delays ranging from six days to more than seven months.
•
Leases #1001 and #1006 were charged with the non-profit rates; however, no proof of non-profit or
tax-exempt status was maintained for both leases.
Recommendation
•
•
Proof of non-profit or tax-exempt status should be provided by lessee and documented in file in order
to qualify for the non-profit rates.
West Area
491
Management Letter
Concur. 1) Leasing fees will be collected prior to facility usage and 2) tax-exempt documentation will be
required (as appropriate) and kept on file.
492
West Area
H.L. Johnson Elementary School
Address:
1000 Crestwood Boulevard North
Principal:
Fiscal Year 2010:
During Audit:
Sharon Hench
Sharon Hench
Treasurer:
Fiscal Year 2010:
During Audit:
Karen Loebig
Karen Loebig
SACC Director:
Fiscal Year 2010:
During Audit:
Kathy Anderson
Kathy Anderson
$ 117,351.14
Checking
Investments
$ 117,351.14
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
1,722.23
12,269.34
38.51
10,532.70
63,573.00
22,904.91
$ 111,040.69
Receipts
$0.00
2,000.00
16,419.11
70.00
29,156.02
390,864.84
13,016.23
$ 451,526.20
Disbursements
$0.00
0.00
14,578.00
0.00
25,909.93
383,491.47
21,236.35
$ 445,215.75
Transfers
In
$0.00
0.00
3,234.60
0.00
4,332.20
776.89
6,358.90
$ 14,702.59
Transfers
Out
$0.00
0.00
3,177.26
38.51
4,796.02
6,690.80
0.00
$ 14,702.59
Ending
Balances
$0.00
3,722.23
14,167.79
70.00
13,314.97
65,032.46
21,043.69
$ 117,351.14
493
H. L. Johnson Elementary School
Management Letter
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $1,115 collected through MCR #118-14 was retained by
the sponsors for seven business days before it was turned in to the bookkeeper for deposit.
Recommendation
This is a SACC audit issue and not reflective of the H.L. Johnson Elementary School Internal Funds
audit. I am requesting it be noted as such. This has been addressed with the SACC Director.
SACC RECORDS
Finding
The review of sample SACC student records found that the Registration Form for one student did not
indicate on the check box whether there was a visitation or other court orders barring either parent from
removing the student during the school day or coming into contact with the student.
Recommendation
To protect the safety and welfare of students, Registration Forms should be completed with all the
required information for all students.
Concur. The SACC Director and SACC Assistant Director will exercise due diligence in reviewing all
forms for completion and compliance.
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $1,115 collected through MCR #118-14 was retained by
the sponsors for seven business days before it was turned in to the bookkeeper for deposit.
494
West Area
H. L. Johnson Elementary School
Management Letter
Recommendation
This is a SACC audit issue and not reflective of the H.L. Johnson Elementary School Internal Funds
audit. I am requesting it be noted as such. This has been addressed with the SACC Director.
SACC RECORDS
Finding
The review of sample SACC student records found that the Registration Form for one student did not
indicate on the check box whether there was a visitation or other court orders barring either parent from
removing the student during the school day or coming into contact with the student.
Recommendation
To protect the safety and welfare of students, Registration Forms should be completed with all the
required information for all students.
Concur. The SACC Director and SACC Assistant Director will exercise due diligence in reviewing all
forms for completion and compliance.
West Area
495
K.E. Cunningham/Canal Point Elementary School
Address:
37000 Main Street
Canal Point, FL 33438
Principal:
Fiscal Year 2010:
During Audit:
Lavoise Smith
Donald Hoffman
Treasurer:
Fiscal Year 2010:
During Audit:
Cynthia Cormack
Cynthia Cormack
$ 9,955.58
Checking
Investments
$ 9,955.58
Athletics
Music
Classes
Clubs
Departments
Trusts
General
496
Beginning
Balances
$0.00
127.64
48.62
0.00
0.000
5,373.85
2,124.12
$ 7,674.23
Receipts
$0.00
276.00
3,375.69
0.00
3,106.91
57,016.93
9,652.12
$ 73,427.65
Disbursements
$0.00
176.87
3,279.00
0.00
3,006.91
53,021.56
11,661.96
$ 71,146.30
Transfers
In
$0.00
0.00
0.00
0.00
0.00
4,940.20
4,087.97
$ 9,028.17
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
4,834.20
4,193.97
$ 9,028.17
Ending
Balances
$0.00
226.77
145.31
0.00
100.00
9,475.22
8.28
$ 9,955.58
West Area
Management Letter
Finding
The review of sample disbursements and P-Card records found that five disbursements, totaling
$3,049.54, did not have supporting documentation for the expenses:
•
Check #6089 (for $1,233.54) was payable to a teacher, but did not have any supporting
documentation including a Check Requisition approved by the Principal. Another three
disbursements (#6021, #6034, and #6061, totaling $1,450) were payments to the same teacher also
did not have supporting documentation although the approved Check Requisitions were available for
these three payments.
•
Disbursement #6037 (for $366) did not have supporting documentation for the expenses.
Recommendation
related District guidelines. All disbursements should be adequately documented with Check Requisitions
approved by the Principal and supported by itemized invoices and receipts. Without adequate supporting
documentation, there is no assurance that the expenses were appropriate.
Concur. Both principals met with the bookkeeper. Documentation should have been attached at the time
the event occurred and no later than the time the reimbursements were made. She is aware of her
responsibility and will comply accordingly.
Finding
The review of facility leasing records found that two leases did not have proof of liability insurance
coverage. Lease #1002 did not have insurance documentation maintained by the school; and the name of
the insured listed on the Certificate of Insurance for Lease #1003 was different from the lessee’s.
Recommendation
related District guidelines. To protect the School District from potential liabilities, all lessees must
provide proof of adequate insurance or purchase the insurance coverage through the District insurance
pool.
Concur. The bookkeeper is aware of the School Board Policy and will follow it to the letter in completing
West Area
497
Management Letter
future leases.
498
West Area
Loxahatchee Groves Elementary School
Address:
16020 Okeechobee Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Richard Myerson
Richard Myerson
Treasurer:
Fiscal Year 2010:
During Audit:
Renee Murray
Iraida Areyzaga
SACC Director:
Fiscal Year 2010:
During Audit:
Judy Jones
Judy Jones
$ 50,873.27
Checking
Investments
$ 50,873.27
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
8.72
1,123.98
60.00
5,158.34
33,020.97
6,082.69
$ 45,454.70
Receipts
$0.00
2,985.72
9,662.76
240.00
16,489.00
274,077.22
9,826.83
$ 313,281.53
Disbursements
$0.00
2,856.11
9,941.30
205.00
18,030.44
263,887.23
12,942.88
$ 307,862.96
Transfers
In
$0.00
0.01
2,376.91
21.00
2,118.23
10,965.04
4,010.61
$ 19,491.80
Transfers
Out
$0.00
0.01
1,927.60
116.00
2,169.22
11,912.25
3,366.72
$ 19,491.80
Ending
Balances
$0.00
138.33
1,294.75
0.00
3,565.91
42,263.75
3,610.53
$ 50,873.27
499
Loxahatchee Groves Elementary School
Management Letter
500
West Area
Melaleuca Elementary School
Address:
5759 West Gun Club Road
Principal:
Fiscal Year 2010:
During Audit:
Stephen Sills
Stephen Sills
Treasurer:
Fiscal Year 2010:
During Audit:
Lesia Mullett
Lesia Mullett
SACC Director:
Fiscal Year 2010:
During Audit:
Doreen Ulyas
Doreen Ulyas
$ 17,871.61
Checking
Investments
$ 17,871.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 514.00
15.72
713.00
1,054.11
555.75
3,349.52
433.49
$ 6,635.59
Receipts
$0.00
696.05
0.00
17,100.44
15,382.70
205,483.04
2,512.59
$ 241,174.82
Disbursements
$ 342.21
696.05
25.65
15,428.55
13,715.33
197,409.48
2,065.38
$ 229,682.65
Transfers
In
$ 110.00
0.00
0.00
8,232.89
1,448.25
1,574.09
165.27
$ 11,530.50
Transfers
Out
$0.00
0.00
64.68
9,780.89
1,448.25
131.68
105.00
$ 11,530.50
Ending
Balances
$ 281.79
15.72
622.67
1,178.00
2,223.12
12,865.49
684.82
$ 17,871.61
501
Management Letter
DEPOSIT OF MONIES
Finding
found that:
•
Some activity account sponsors did not always retain the yellow copies of the related MCRs when
turning in the monies and MCRs to the bookkeeper for deposit.
•
Monies were not always deposited timely. For example, $8,402.46 collected through seven MCRs
(#55-1, #55-2, #69-7, #74, #94-3, #111-4 and #118-2) was retained by the sponsors for one to seven
•
MCR #50-1was for money collected from Yearbook sales; however, there was no Sales Item
Inventory Report for this event.
•
Supporting documentation for MCRs did not always include all the required information. For
example, eight Classroom Receipts attached to MCR #115-2 and one Classroom Receipt for MCR
#118-2 did not indicate the date of collection.
Recommendation
•
•
•
•
MCRs and supporting documentation should be completed with all the required information including
the date of collection.
502
West Area
Management Letter
Concur. Procedures are now in place to ensure monies collections are administered in accordance with
DOE Rules and related District Guidelines.
Finding
•
Two Lease Agreements (#1005 and #1007) were not executed until 10 to 20 days after the lessees
had begun using the facilities.
•
All five Lease Agreements (#1002, #1003, #1004, #1005, and #1007) did not indicate the dates
and times for use of facilities.
•
Leasing charges for Leases #1003, #1007and #1005 were not collected until after the lessee had
begun using the facilities. Delays ranged from two to 20 days.
Recommendation
•
To ensure Lease Agreements are legally enforceable, Lease Agreements should be executed prior to
the use of facilities, and completed with all the required information, including the dates and times for
use of facilities.
•
facilities.
Concur. Procedures are now in place to ensure that leasing of school facilities is administered with
School Board Policy 7.18 and related District Guidelines.
West Area
503
New Horizons Elementary School
Address:
13900 Greenbriar Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Elizabeth Cardozo
Elizabeth Cardozo
Treasurer:
Fiscal Year 2010:
During Audit:
Tina Brewster
Tina Brewster
SACC Director:
Fiscal Year 2010:
During Audit:
Debra Alba
Debra Alba
$ 149,370.44
Checking
Investments
$ 149,370.44
Athletics
Music
Classes
Clubs
Departments
Trusts
General
504
Beginning
Balances
$0.00
1,532.36
16,705.18
17,152.08
11,993.63
95,943.36
11,525.35
$ 154,851.96
Receipts
$0.00
3,152.67
22,276.30
46,565.73
9,282.86
260,847.64
9,664.90
$ 351,790.10
Disbursements
$0.00
2,277.71
29,218.06
47,391.90
9,185.00
258,986.75
10,212.20
$ 357,271.62
Transfers
In
$0.00
214.14
6,861.60
3,839.08
8,085.09
5,480.40
10,936.23
$ 35,416.54
Transfers
Out
$0.00
146.00
7,125.03
3,963.09
8,585.03
6,525.05
9,072.34
$ 35,416.54
Ending
Balances
$0.00
2,475.46
9,499.99
16,201.90
11,591.55
96,759.60
12,841.94
$ 149,370.44
West Area
Management Letter
Finding
The review of facility leasing records found that non-profit Lease #1001 had the following exceptions:
•
The Lease Agreement did not indicate the dates and times for use of facilities, although the related
information was listed on the Rental Prequalification Request Form. In addition, the location of the
“outside space” to be used was not indicated on the Agreement.
•
This lease was for use of facilities for five days, including the cafeteria for two hours per day, some
outside space for 1.5 hours per day, and five classrooms for seven hours per day. However, the lessee
was charged a total of 60 classroom-hours for use of classroom, instead of 175 classroom-hours (5
classrooms x 7 hours x 5 days). Consequently, the lessee was undercharged by $2,300 in rental.
•
The entire amount of the leasing charges was recorded in the Utilities Account (#6-5500) without
allocating the proper portion to the Rental Income Account (#6-3800) and Extra Services-Custodial
Account (#6-1500). Consequently, the school over-transmitted $1,032.88 to the Central Office.
Recommendation
•
and completed with all the required information, including the locations, and the dates and times for
use of facilities.
•
Rental charges should be collected based on the usage in accordance with the approved Rate
Schedule.
•
Rate Schedule.
Concur. The Leasing Contact attended Tririga Training in August 2010. All recommendations will be
implemented. School Board Policy and District Guidelines relating to leasing will be followed.
DEPOSIT OF MONIES
Finding
collections were not recorded in the respective accounts in accordance with Internal Accounts Manual.
West Area
505
Management Letter
Specifically,
•
$5,565 collected through three MCRs (#10-298, #10-402, and #10-633) for the Safety Patrol’s
fieldtrip were recorded in the Safety Patrol Club Account (#4-4300.00) instead of the Safety Patrol’s
Washington Trip Account (#6-4000.00).
•
$1,264.65 in fundraisers’ sales revenues (MCRs #10-134, #10-138, #10-270, and #10-1177) were
recorded in the primary accounts of the related fundraising activities instead of designated
decimalized accounts for the fundraisers.
Recommendation
To ensure proper accounting of school funds, monies collected should be recorded in the appropriate
accounts in accordance with Internal Funds Manuals. Moreover, to assist the school in evaluating the
performance of individual fundraiser, a separate decimalized account should be established for each
fundraiser. Each fundraiser account should contain only financial information that is related to the
fundraiser.
Concur. The Safety Patrol’s Washington Trip account was established and questions clarified by the
auditor. A separate decimalized account will be established for each fundraiser.
506
West Area
Pahokee Elementary School
Address:
560 East Main Place
Pahokee, FL 33476
Principal:
Fiscal Year 2010:
During Audit:
Vivian M. Green
Vivian M. Green
Treasurer:
Fiscal Year 2010:
During Audit:
Sandra Vazquez
Sandra Vazquez
$ 14,892.24
Checking
Investments
$ 14,892.24
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
0.00
10,723.79
2,504.97
850.07
15,330.11
14.23
$ 29,423.17
Receipts
$0.00
0.00
6,030.00
9,933.00
2,043.98
22,235.68
8,741.60
$ 48,984.26
Disbursements
$0.00
0.00
16,167.79
10,683.31
2,587.13
24,487.17
9,589.79
$ 63,515.19
Transfers
In
$0.00
0.00
405.00
2,269.53
529.67
620.52
4,076.14
$ 7,900.86
Transfers
Out
$0.00
0.00
891.00
2,269.53
0.00
1,499.58
3,240.75
$ 7,900.86
Ending
Balances
$0.00
0.00
100.00
1,754.66
836.59
12,199.56
1.43
$ 14,892.24
507
Management Letter
DEPOSIT OF MONIES
Finding
account sponsors did not retain the yellow copies of the MCRs when turning in the monies and MCRs to
Recommendation
Concur. Recommendation has been implemented.
Finding
•
Disbursement #5994 (for $3,074) for payment of expense for the St. Augustine Fieldtrip, was not
supported by an invoice or receipt. Instead, it was supported by a vendor’s proposal that indicated the
unit prices for student and adult participants, but did not have the number of participants and the total
expense for the trip.
•
Three of the five sample P-Card Monthly Billing Statements for April and June 2010, were neither
signed by the cardholders nor approved by the Principal.
Recommendation
Specifically,
• All disbursements, including P-Card purchases, should be adequately supported by itemized invoices
and receipts. Without adequate supporting documentation, there is no assurance that the expenses
were appropriate.
•
508
West Area
Management Letter
Concur. Recommendations have been implemented and are being followed in accordance with P-Card
procedures manual.
Finding
•
The name of the insured listed on the Certificate of Insurance for Lease #1004 was different from the
lessee listed on the Lease Agreement.
•
Lease #1001 was repeatedly used for three different leases.
•
The October 6, 2010, Lease Agreement #1001 was not signed by the lessee, although it was signed by
a witness and the Principal.
•
Three leases (October 6, 2009, Lease #1001; October 8, 2009, Lease #1001; and Lease #1002) did not
indicate the dates for the use of facilities, although the dates were listed on the Rental
Prequalification Request Forms.
•
All leasing revenues were recorded in the Rental Income Account (#6-3800.00). As a result, $1,218
in utility expense was not recorded in the Utilities Account (#6-5500.00) and not transmitted to the
Central Office as required.
Recommendation
•
•
•
the required information and properly executed with all the required signatures and dates.
•
West Area
509
Management Letter
•
Concur. Leasing of school facilities and completion of lease agreements will be administered in
accordance with School Board Policy 7.18.
510
West Area
Panther Run Elementary School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Scott Blake
Scott Blake
Treasurer:
Fiscal Year 2010:
During Audit:
Kim Kahant
Kim Kahant
SACC Director:
Fiscal Year 2010:
During Audit:
Matthew Childs
Matthew Childs
$ 21,200.42
34,736.35
$ 55,936.77
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
339.18
1,056.53
663.47
2,427.66
43,355.76
15,742.23
$ 63,584.83
Receipts
$0.00
1,733.78
30,895.06
916.03
28,453.38
434,171.37
33,885.08
$ 530,054.70
Disbursements
$0.00
1,692.05
34,944.86
1,441.19
25,541.21
444,060.29
30,023.16
$ 537,702.76
Transfers
In
$0.00
145.15
12,301.15
725.38
12,625.19
22,491.91
9,729.59
$ 58,018.37
Transfers
Out
$0.00
145.15
6,136.52
725.38
12,837.63
28,988.73
9,184.96
$ 58,018.37
Ending
Balances
$0.00
380.91
3,171.36
138.31
5,127.39
26,970.02
20,148.78
$ 55,936.77
511
Panther Run Elementary School
Management Letter
512
West Area
Pierce Hammock Elementary School
Address:
14255 Hamlin Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Jeffrey Eassa
John Carvelli
Treasurer:
Fiscal Year 2010:
During Audit:
Michele Wells
Michele Wells
SACC Director:
Fiscal Year 2010:
During Audit:
Vanessa Garcia
Vanessa Garcia
$ 55,841.14
Checking
Investments
$ 55,841.14
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
0.00
1,007.92
0.22
12,168.05
57,547.28
2,811.38
$ 73,534.85
Receipts
$0.00
1,362.52
58,939.35
170.00
18,108.99
481,579.55
23,173.80
$ 583,334.21
Disbursements
$0.00
1,299.02
55,381.30
190.15
22,089.96
498,937.58
23,129.91
$ 601,027.92
Transfers
In
$0.00
108.10
13,590.53
41.72
4,025.27
7,990.68
4,200.04
$ 29,956.34
Transfers
Out
$0.00
108.20
14,388.97
0.22
4,363.99
7,626.62
3,468.34
$ 29,956.34
Ending
Balances
$0.00
63.40
3,767.53
21.57
7,848.36
40,553.31
3,586.97
$ 55,841.14
513
Management Letter
DEPOSIT OF MONIES
Finding
The review of sample Monies Collected Reports (MCR) and money collection process found that some
staff members did not always record the deposit information on the Drop-safe Log before dropping off the
monies into the safe. For example, the information for four sample MCRs (#98-12, #119-4, #135-11, and
#139-16, totaling $773.91) was not recorded on the log.
Recommendation
Concur. All staff were notified in a faculty meeting about appropriate Drop-safe proceudures following
this year’s audit.
Finding
The review of sample disbursements and P-Card records found that certain P-Card purchases at the school
had the following exceptions:
•
Four of the 10 sample P-Card Monthly Bank Statements were not signed by the cardholder; and two
of them were not approved by the Principal.
•
A $63.19 purchase in October 2009, was not supported by an itemized invoice; instead, it was
supported by a Packing List that did not indicate the dollar amount of the purchase.
•
A $400 P-Card transaction occurred in December 2009, was payment of “DJ - Dance Party and
Airbrush” services; however, the School District Consultant Agreement was not signed and approved
by the Principal.
Recommendation
Specifically,
•
514
West Area
Management Letter
•
that expenses were appropriate.
•
The ensure the School District Consultant Agreement (PBSD 1420) is legally enforceable, the
agreement should be properly executed with all the required signature.
Concur. Principal and treasurer will work to complete reconciliation by 20th of month. New principal
held a “P-Card” informational meeting at the beginning of school year 2010-11 on August 12, 2010 to
review procedures. A district-provided handout was distributed at meeting.
SACC RECORDS
Finding
The review of sample SACC students’ registration and fee collection records found that:
•
The Registration Form for one student was missing.
•
The February through May 2010 Family Central’s Subsidy Reimbursement Reports were missing.
Without these reimbursement reports, there is no assurance that all Family Central’s subsidy
payments were received.
Recommendation
SACC Operational Manual. Specifically, all records, including student registration and Family Central’s
Subsidy Reimbursement Reports, should be retained for a time period consistent with SACC Operational
Manual and District Record Retention Schedule.
Concur. SACC Director was on maternity leave to 1/3/2011. A meeting reviewing the findings and to
ensure future compliance was held on 1/10/2011.
West Area
515
Management Letter
Finding
•
Lease Agreements #1019 and #1023 were not prequalified by the Central Office until 13 and 16 days
after the lessees had begun using the facilities.
•
Lease Agreements #1021, #1025, and #1028 did not have the dates of the Principal’s or lessees’
signatures. Moreover, Lease Agreement #1021 was not signed by the Principal until 16 days after the
lessee had begun using the facilities.
•
Leases #1021, #1019, #1023, #1016, and #1028 did not indicate the dates for use of facilities.
Recommendation
•
•
•
Concur. A meeting with the lease coordinator was held following the audit. All efforts to comply with
School District procedures will be the standard of operation.
516
West Area
Pine Jog Elementary School
Address:
6315 Summit Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Fred Barch
Fred Barch
Treasurer:
Fiscal Year 2010:
During Audit:
Diana Hernandez
Diana Hernandez
$ 25,407.35
Checking
Investments
$ 25,407.35
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
26.47
1,003.43
3,017.70
526.82
11,086.31
1,404.26
$ 17,064.99
Receipts
$0.00
387.75
18,639.11
14,769.17
8,981.24
123,654.30
34,947.37
$ 201,378.94
Disbursements
$0.00
385.45
13,926.99
7,657.51
4,884.65
130,480.28
35,701.70
$ 193,036.58
Transfers
In
$0.00
0.00
5,956.69
12,962.08
1,801.02
6,941.69
2,143.48
$ 29,804.96
Transfers
Out
$0.00
0.00
5,915.44
16,339.00
1,801.02
2,914.42
2,835.08
$ 29,804.96
Ending
Balances
$0.00
28.77
5,756.80
6,752.44
4,623.41
8,287.60
( 41.67)
$ 25,407.35
517
Pine Jog Elementary School
Management Letter
518
West Area
Pioneer Park Elementary School
Address:
39500 Pioneer Park Road
Principal:
Fiscal Year 2010:
During Audit:
Suzanne Matuella
Adam Miller
Treasurer:
Fiscal Year 2010:
During Audit:
Dianne Beavers
Dianne Beavers
$ 19,311.98
Checking
Investments
$ 19,311.98
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
0.00
99.56
0.00
699.62
5,663.63
2,002.81
$ 8,465.62
Receipts
$0.00
0.00
2,743.25
0.00
869.30
56,023.76
6,707.65
$ 66,343.96
Disbursements
$0.00
0.00
2,081.54
0.00
1,213.30
45,116.48
7,086.28
$ 55,497.60
Transfers
In
$0.00
0.00
0.52
0.00
0.00
633.59
2,034.87
$ 2,668.98
Transfers
Out
$0.00
0.00
761.79
0.00
1.82
611.03
1,294.34
$ 2,668.98
Ending
Balances
$0.00
0.00
0.00
0.00
353.80
16,593.47
2,364.71
$ 19,311.98
519
Management Letter
DEPOSIT OF MONIES
Finding
•
bookkeeper. For example, the yellow copies for MCRs #83 and #84 were attached to the original
MCRs maintained by the bookkeeper.
•
$460 collected through MCR #74 was a donation from the school’s Parent Teacher Association
(PTA). The money was deposited into the Administrative Courtesy Account (#6-0200.00) without a
letter from the PTA indicating the intended purpose for administrative or staff use.
•
Ten sample MCRs (#83, #84, #95, #96, #99, #104-5, #104-9, #112, #113, and #114, totaling
$2,927.10) were not completed with all the required information; the account numbers, account
names, and the purpose of collections were missing.
Recommendation
•
•
•
including the account numbers and purpose of the collections.
Concur. MCRs addressed in faculty meeting. Bookkeeper sent two notifications on how to complete MCR
appropriately. All documentation of deposits into Principal’s Administrative Courtesy will be duplicated,
one copy with bookkeeper, one with principal.
520
West Area
Management Letter
Finding
•
One disbursement (#3887 for $2,150) was not supported by the original invoices; instead, these
disbursements were supported by account statements that did not indicate the items purchased.
•
Disbursement #3820 (for $382.27) was for payment of the Principal’s cell phone expenses. However,
it was inappropriately funded with the Beacon Center Funds Account (#6-4401). Instead, this
expense should be funded by the General Activities Account (#7-0100). In addition, the Check
Requisition was not approved by the Principal.
Recommendation
Specifically,
•
•
Cellular phone expenses should be funded by the General Activities Account.
Concur. Pulling all invoices and attached for documentation on all disbursements. All disbursements will
be taken from appropriate account.
Finding
•
Lease #1001 was for use of facilities during August 19, 2009, and June 3, 2010; however, the
Certificate of Insurance did not become effective until July 1, 2010. As a result, there was no liability
insurance coverage during the leasehold period.
•
Lease #1003 was for use of facilities during November 3 and 19, 2009; however, the leasing charges
were not collected until November 19, 2009.
•
Sales tax and labor charges collected from Leases #1003 and #1009 were recorded in the Rental (#6-
West Area
521
Management Letter
3800) and Utilities (#6-5500) Accounts instead of the Florida Sales Tax Payable (#6-1800) and Extra
Services-Custodial (#6-1500) Accounts respectively.
Recommendation
•
•
•
•
Concur. Certificates of Insurance will be collected for all entities by 11/30/2010. Bookkeeper emails
principal deposits on all leases monthly with list of organizations that have not paid. All sales tax and
labor charges will be recorded in Florida Aales Tax Payable (6-1800.00) and Extra Services-Custodial
(6-1600.00). Additionally, bookkeeper will provide written notes from bookkeeper’s meetings.
Additional comments: Pioneer Park Elementary has implemented the following bookkeeping strategies:
1) Bookkeeper meets with principal for all transactions with appropriate paperwork. 2) Transactions will
not be approved by principal without appropriate documentation. 3) Bookkeeper will bring all completed
transactions for a documented meeting, for monitoring monthly. 4) Bookkeeper will also provide
documentation for each transaction to Secretary for checking, then provide to principal for signature,
then back to secretary to double check. 5) Itemized receipts with purpose of purchase will be collected for
each reimbursement.
522
West Area
Rosenwald Elementary School
Address:
1321 Martin L King Jr Boulevard
South Bay, FL 33493
Principal:
Fiscal Year 2010:
During Audit:
Shundra Dowers
Shundra Dowers
Treasurer:
Fiscal Year 2010:
During Audit:
Valerie Walker
Valerie Walker
$ 10,680.45
Checking
Investments
$ 10,680.45
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
0.00
0.00
0.00
592.86
4,819.37
2,283.60
$ 7,695.83
Receipts
$0.00
0.00
0.00
0.00
1,193.06
27,236.12
5,885.71
$ 34,314.89
Disbursements
$0.00
0.00
0.00
0.00
1,193.05
23,494.53
6,642.69
$ 31,330.27
Transfers
In
$0.00
0.00
0.00
0.00
0.01
3,043.02
2,020.67
$ 5,063.70
Transfers
Out
$0.00
0.00
0.00
0.00
0.01
2,972.93
2,090.76
$ 5,063.70
Ending
Balances
$0.00
0.00
0.00
0.00
592.87
8,631.05
1,456.53
$ 10,680.45
523
Management Letter
DEPOSIT OF MONIES
Finding
•
The sponsors did not retain the yellow copies of the MCRs when turning in the monies and MCRs to
the bookkeeper for deposit. Instead, the yellow copies were also provided to the bookkeeper. In
addition, the bookkeeper did not provide the Official Receipts generated by the Internal Funds
Accounting System to the sponsors confirming that the collections had been deposited into the
Internal Funds.
•
Recommendation
•
•
Official Receipts generated by the Internal Funds Accounting System should be signed by the
bookkeeper and provided to the remitters as acknowledgment of the receipts and recording of funds in
the accounting system.
•
Concur. Conference with written notes will be held with the principal, assistant principal, and
bookkeeper regarding implementing recommendations listed. Also, an email to all staff regarding items
retaining the yellow copy of the related MCR.
524
West Area
Management Letter
Finding
The review of facility leasing records found that three Lease Agreements (#1001, #1001, and #1003) with
the same lessee had the following exceptions:
•
Lease #1001 was repeatedly used for two different leases.
•
These three Lease Agreements were for use of facilities during November 2, 2009, and February 25,
2010. However, the Rental Prequalification Request was for the period of October 12, through
December 3, 2009. Consequently, this lessee was not prequalified for use of facilities during
December 4, 2009, through February 25, 2010.
•
All these three Lease Agreements were neither signed nor approved by the Principal until January 11,
2010, two months after the lessee had begun using the facilities.
•
Leasing charges were not collected until after the lessee had begun using the facilities, with delay in
payment ranging from seven days to one month.
•
Sales tax collected for the November and December leases was recorded in the Rental Income and
Utilities Accounts, instead of the Florida Sales Tax Payable Account. Consequently, the sales tax
was not transmitted to the Central Office for payment.
Recommendation
•
•
prequalified by the Central Office. Moreover, a new Prequalification Request Form should be
•
•
•
West Area
525
Management Letter
Concur. Conference with notes will be held with the principal, assistant principal and bookkeeper
regarding the implementation of the recommendations listed above.
Finding
•
•
Recommendation
Specifically,
•
Principal’s approved Purchase Order should be used for purchase in excess of $1,000. The school
should ensure that funds are or will be available for the purchase, and all purchases require Principal’s
prior approval.
•
Concur. Conference with notes will be held with the principal, assistant principal and bookkeeper
regarding the implementation of the recommendations listed above. Conference notes will show that the
principal is required to approve all orders prior to purchase and that the bookkeeper is responsible for
stamping “paid” after payment of an order is placed to prevent duplicate payments.
526
West Area
Royal Palm Beach Elementary School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Suzanne Watson
Suzanne Watson
Treasurer:
Fiscal Year 2010:
During Audit:
Michele Bonfiglio
Michele Bonfiglio
SACC Director:
Fiscal Year 2010:
During Audit:
Deborah Pagliaro
Deborah Pagliaro
$ 99,308.46
Checking
Investments
$ 99,308.46
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 997.35
2,060.50
2,913.07
2,053.13
13,090.50
108,077.84
801.92
$ 129,994.31
Receipts
$ 4,304.00
1,815.00
35,239.92
4,742.93
17,602.83
482,648.41
2,859.67
$ 549,212.76
Disbursements
$ 987.17
1,572.16
34,596.38
3,221.77
22,580.41
510,869.35
6,071.37
$ 579,898.61
Transfers
In
$ 1,027.12
1,207.12
7,895.59
1,325.04
5,049.06
35,211.18
4,165.69
$ 55,880.80
Transfers
Out
$ 4,108.48
180.00
10,798.66
1,325.04
3,541.94
35,007.39
919.29
$ 55,880.80
Ending
Balances
$ 1,232.82
3,330.46
653.54
3,574.29
9,620.04
80,060.69
836.62
$ 99,308.46
527
Royal Palm Beach Elementary School
Management Letter
528
West Area
Wellington Elementary School
Address:
13000 Paddock Drive
Principal:
Fiscal Year 2010:
During Audit:
Michael Borowski
Michael Borowski
Treasurer:
Fiscal Year 2010:
During Audit:
Cheryl Conner
Cheryl Conner
SACC Director:
Fiscal Year 2010:
During Audit:
Jan Seagrave
Jan Seagrave
$ 63,340.43
Checking
Investments
$ 63,340.43
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$0.00
1,595.38
0.00
610.94
12,656.46
24,340.80
7,623.73
$ 46,827.31
Receipts
$0.00
660.00
11,650.65
1,160.00
25,725.32
412,521.01
14,629.35
$ 466,346.33
Disbursements
$0.00
765.88
10,934.59
763.15
24,414.04
396,668.01
16,287.54
$ 449,833.21
Transfers
In
$0.00
79.11
1,469.36
0.00
6,700.78
9,081.18
3,785.47
$ 21,115.90
Transfers
Out
$0.00
84.94
2,185.42
0.00
6,910.73
9,297.91
2,636.90
$ 21,115.90
Ending
Balances
$0.00
1,483.67
0.00
1,007.79
13,757.79
39,977.07
7,114.11
$ 63,340.43
529
Management Letter
DEPOSIT OF MONIES
Finding
•
•
Monies collected were not always deposited timely. For example, $713.14 collected on September
14, 2009, through MCRs #68/10 and #68/11 was not deposited into the Internal Funds until October
8, 2009, or 18 working days after collection.
•
might contain payments from various sources, such as school picture commission checks.
Recommendation
•
•
•
lessees should be assigned to other staff members.
All money collections will be administered in accordance with DOE Rules (Department of Education’s
Financial and Program Cost Accounting and Reporting of Florida Schools, Chapter 7) and related
District guidelines. Teachers and staff will again be made aware of the policies and procedures for
making deposits and monies collected forms.
530
West Area
Management Letter
Finding
•
Leasing charges for Leases #1001 were not collected until one month after the lessee had begun
•
The rental for Lease #1004 was recorded in the Rental Income Account instead of allocated
between the Rental Income and Utilities Accounts. Consequently, the school under-transmitted
$87.50 in utility fees to the Central Office.
Recommendation
•
•
Leasing revenues should be allocated in accordance with the Approved Rate Schedule, and the
portion of utility fees should be transmitted to the Central Office accordingly.
Concur. All leases will be administered in accordance with School Board Policy 7/18. Monies will be
collected at least 24 hours prior to use of the facility. Also, leasing revenues will be allocated in
accordance with the Approved Rate Schedule.
West Area
531
West Gate Elementary School
Address:
1545 Loxahatchee Drive
Principal:
Fiscal Year 2010:
During Audit:
Thais Villanueva
Thais Villanueva
Treasurer:
Fiscal Year 2010:
During Audit:
Lissette Miranda
Lissette Miranda
SACC Director:
Fiscal Year 2010:
During Audit:
Stephanie Iaria
Billy Gira
$ 21,764.54
Checking
Investments
$ 21,764.54
Athletics
Music
Classes
Clubs
Departments
Trusts
General
532
Beginning
Balances
$0.00
404.54
344.52
609.22
876.18
18,483.12
4,528.39
$ 25,245.97
Receipts
$0.00
0.00
3,950.17
4,195.10
2,847.65
148,570.23
9,780.50
$ 169,343.65
Disbursements
$0.00
0.00
3,257.27
4,755.40
2,588.04
151,578.84
10,645.53
$ 172,825.08
Transfers
In
$0.00
0.00
1,977.42
1,550.88
460.01
2,453.28
3,839.38
$ 10,280.97
Transfers
Out
$0.00
0.00
1,977.42
1,493.38
460.01
2,466.32
3,883.84
$ 10,280.97
Ending
Balances
$0.00
404.54
1,037.42
106.42
1,135.79
15,461.47
3,618.90
$ 21,764.54
West Area
Management Letter
DEPOSIT OF MONIES
Finding
•
•
•
Monies collected were not always deposited in a timely manner. For example, $192.50 collected
through two MCRs (#0307 and #47-0030) was retained by the sponsors for one to four working days
Recommendation
•
•
•
Concur. Sponsors have been directed to follow the monies collected procedures of turning in monies
collected daily, filling out the drop-safe log completely and keeping the yellow copy of the MCR, attach to
the official receipt and tracing the balance.
West Area
533
Management Letter
SACC RECORDS
Finding
A review of the SACC records found:
•
The Family Central’s Subsidy Reimbursement Reports for December 2009 and April 2010 were
missing. Our review of General Ledger and KidsCare database found that, as of June 30, 2010,
the school had not received the December 2009 subsidy payment from Family Central.
•
One student received a total of $809.85 in fee waiver during January and June 2010. However,
the fee-waiver was not supported by any documentation, including the Principal’s approved
School-Based Partial Fee Waiver Application.
•
On June 30, 2010, the SACC Special Activities Account (#6-9600) had a year-end balance of
$1,137.70.
Recommendation
•
All records, including student attendance and Family Central’s Subsidy Reimbursement Reports,
should be retained for a time period consistent with SACC Operational Manual and District Record
Retention Schedule. The school should recoup the December 2009, subsidy reimbursement from
Family Central.
•
As required by District guidelines, fee waiver for SACC program should be based on parent’s
financial ability, and the waiver should be approved by the Principal.
•
activities and no excessive profits should be accrued to these accounts. Moreover, the year-end
balance should not exceed $750 in the SACC Special Activities Account. The school should monitor
the revenues and expenditures of these accounts, and adjust the fees accordingly.
Concur. SACC and Summer Camp programs will be administered in accordance with the District’s
guidelines and SACC Operational Manual. Every effort will be made to recoup the December 2009
Family Central subsidy. I will monitor SACC accounts and adjust fees as necessary.
Finding
The review of facility leasing records found that leasing charges for Leases #1005 and #1006 were not
534
West Area
Management Letter
collected until after 12 and 17 days after the lessees had begun using the facilities.
Recommendation
As required by School Board Policy 7.18, “fees are to be paid at least twenty-four (24) hours prior to use
of a facility.”
Concur. Lease fees will be collected at least 24 hours prior to lessees using the facility.
West Area
535
Wynnebrook Elementary School
Address:
1167 Drexel Road
Principal:
Fiscal Year 2010:
During Audit:
Jeffrey Pegg
Jeffrey Pegg
Treasurer:
Fiscal Year 2010:
During Audit:
Edna Legister
Edna Legister
SACC Director:
Fiscal Year 2010:
During Audit:
Maurice Berry
Maurice Berry
$ 11,903.99
Checking
Investments
$ 11,903.99
Athletics
Music
Classes
Clubs
Departments
Trusts
General
536
Beginning
Balances
$0.00
224.00
331.98
684.58
509.02
9,747.63
8,969.70
$ 20,466.91
Receipts
$0.00
0.00
1,934.00
2533.47
667.50
219,160.82
380.00
$ 224,675.79
Disbursements
$0.00
223.60
1,245.50
2,342.87
673.62
220,482.03
8,291.09
$ 233,258.71
Transfers
In
$0.00
0.00
682.50
2,056.00
0.00
8,677.71
0.00
$ 11,416.21
Transfers
Out
$0.00
0.00
682.50
2496.02
0.00
8,237.69
0.00
$ 11,416.21
Ending
Balances
$0.00
0.40
1,020.48
455.16
502.90
8,866.44
1,058.61
$ 11,903.99
West Area
Management Letter
DEPOSIT OF MONIES
Finding
monies into the safe. For example, the deposit information for seven sample collections (totaling
$437.87) were not recorded on the log.
Recommendation
Concur.
Finding
•
Two disbursements #2932 and #2943 (totaling $479) for staff professional membership fees and
professional journal subscription were funded by the General Activities Account instead of the
Administrative Courtesy Account.
•
A $32.98 P-Card transaction for purchase of coffee for staff was inadvertently funded by the SACC
Snack Account.
•
A voided check (#2951 for $194) was not defaced to prevent potential fraud.
Recommendation
•
benefit adults. Staff professional membership fees and journal, and food and beverages for staff
should be funded by the Administrative Courtesy or Faculty Fund Accounts.
•
All voided checks should be properly defaced, such as stamped or marked as “VOID”, to prevent
potential fraud.
West Area
537
Management Letter
Concur.
Finding
The review of facility leasing records found that Lease Agreements #1002 and #1003 (for the same lessee)
had the following exceptions:
•
The Lease Agreements were not executed until six and nine days after the lessee had begun using the
facilities.
•
The leasing charges for both leases were not collected until two and five weeks after the lessee had
begun using the facilities.
•
$191.10 in sales tax collected from these two leases was recorded in the Rental Income and Utilities
Accounts, instead of the Florida Sales Tax Payable Account.
Recommendation
•
•
•
Concur.
538
West Area
Middle Schools
West Area Total
1
0
5
0
0
14
15
0
0
0
Timecard
16
0
17
0
Emerald Cove Middle
Polo Park Middle
0
Okeeheelee Middle
√
Wellington Landings Middle
2
√
√
Western Pines Middle
2
2
23
23a
24
25
26
27
28
29
30
31
Crestwood Middle
√
√
Jeaga Middle
√
Lake Shore Middle
√
Osceola Creek Middle
√
0
0
√
√
√
√
√
√
√
√
√
4
6
√
0
1
√
1
1
√
√
√
√
4
√
√
2
√
√
√
4
Documented
Maintianed
32a
33
34
√
√
√
√
3
√
2
1
0
35
0
37
√
√
1
39
3
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
32
22
20
Access to Drop Safe
Receipts
Undercharged Rental
19a
Account
Disbursements
Distributed
19
18
School Programs
Level
Funds
13
11
Missing Timecard
Office
Records Missing
West Area
West Area
Middle Schools
Other
40
0
41
0
42
√
√
√
√
0
Number of
Findings
1
4
6
2
7
5
4
4
6
39
539
540
West Area
Crestwood Middle School
Address:
64 Sparrow Drive
Principal:
Fiscal Year 2010:
During Audit:
Stephanie Nance
Stephanie Nance
Treasurer:
Fiscal Year 2010:
During Audit:
Deborah Morris
Deborah Morris
$ 5,656.46
77,000.00
$ 82,656.46
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 8,244.59
6,303.01
22,212.06
5,836.80
43,279.99
13,685.08
697.89
$ 100,259.42
Receipts
$ 12,839.79
21,407.20
33,137.89
5,442.96
58,991.10
45,601.00
33,000.32
$ 210,420.26
Disbursements
$ 17,293.82
20,614.10
39,044.90
6,714.82
72,429.99
49,702.78
22,222.81
$ 228,023.22
Transfers
In
$ 9,720.95
2,765.26
18,862.51
3,142.72
14,609.74
7,424.49
9,679.03
$ 66,204.70
Transfers
Out
$ 6,218.50
2,720.26
13,654.03
3,069.88
11,905.52
7,597.05
21,039.46
$ 66,204.70
Ending
Balances
$ 7,293.01
7,141.11
21,513.53
4,637.78
32,545.32
9,410.74
114.97
$ 82,656.46
541
Crestwood Middle School
Management Letter
Finding
The review of facilities leasing records found that a lessee used the school facilities during July 2009, and
June 2010 but the Rental Prequalification Request was not approved by the Central Office until
November 8, 2009.
Recommendation
related District guidelines. Specifically, prior to executing Lease Agreement, lessee should be
prequalified by the Central Office to ensure that the use of facilities is consistent with School Board
Mission.
Concur. Leasing procedures have been reviewed with the principal’s designee to ensure proper
documentation is received by Central Office prior to executing the Lease Agreement. In addition, the
principal’s designee will review leasing guidelines with all future lessees prior to executing the Lease
Agreement.
542
West Area
Emerald Cove Middle School
Address:
9950 Stribling Way
Principal:
Fiscal Year 2010:
During Audit:
Nancy Lucas
Nancy Lucas
Treasurer:
Fiscal Year 2010:
During Audit:
Virginia Garceau
Virginia Garceau
$ 49,632.03
Checking
Investments
$ 49,632.03
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 3,107.17
3,681.03
4,900.56
1,087.21
17,949.71
13,772.55
11,593.50
$ 56,091.73
Receipts
$ 8,985.90
45,978.13
44,191.00
5,070.47
54,613.21
61,538.39
10,328.44
$ 230,705.54
Disbursements
$ 9,278.73
42,839.15
43,449.61
3,070.42
52,837.28
63,879.18
21,810.87
$ 237,165.24
Transfers
In
$ 2,254.03
10,091.50
5,956.63
1,170.44
16,760.97
4,474.88
6,249.41
$ 46,957.86
Transfers
Out
$ 2,254.03
10,091.50
5,835.63
954.34
17,063.07
4,509.88
6,249.41
$ 46,957.86
Ending
Balances
$ 2,814.34
6,820.01
5,762.95
3,303.36
19,423.54
11,396.76
111.07
$ 49,632.03
543
Management Letter
Finding
•
The P-Card Monthly Bank Statements were approved by the Principal’s signature stamp in lieu of a
manual signature.
•
The Purchase Order for Disbursement #2196 (for $8,020.00) was not prepared by staff and approved
by the Principal until 12 days after the items were purchased.
•
Disbursement #2226 (for $175.00) was for payment to a consultant but did not have the required
School District Consultant Agreement (PBSD 1420).
Recommendation
Specifically,
•
To prevent and detect improper purchases, P-Card activities should be timely reconciled after the
receipt of bank statements. Cardholders should complete the Purchasing Card End of Cycle Checklist
monthly, and all monthly P-Card reconciliation records should be reviewed and approved by the
Principal.
•
All purchases require Principal’s prior approval; and Purchase Order should be issued for purchase in
excess of $1,000.
•
procurement of professional service.
Concur. P-Card activities will be timely reconciled after the receipt of bank statements. Cardholders will
complete the Purchasing Card End-of-Cycle Checklist monthly, and all monthly P-Card reconciliation
records will be reviewed and approved by the Principal. All purchases will receive the Principal’s prior
approval, and Purchase Order will be issued for purchase in excel of $1,000. The School district
Consultant Agreement (PBSD 1420) will be completed and executed for procurement of professional
service.
Finding
544
West Area
Management Letter
•
The P.E. Uniforms Sales (Account #5-1900.01) did not have the required Fundraiser
Application/Recap Form and Sales Item Inventory Report.
•
The Bookfair (Account #5-1700.04) did not have the required Fundraise Application/Recap Form.
Recommendation
•
•
Concur. Fundraisers will be pre-approved by the Principal and documented in the Fundraising
Application/Recap Form. Sales item inventory Report will be properly completed with the needed
information so that staff can reconcile sales revenues and account for items purchased, given away, or
remained in inventory. All significant discrepancies between estimated revenue and actual receipt will be
Finding
•
Two Lease Agreements (for the same lessee) were not executed prior to the use of facilities. Lease
Agreement #1001 was not signed by the lessee and approved by the Principal until after the lessee had
used facilities for one week and two months respectively. Moreover, Lease Agreement #1007 was not
signed by the lessee and approved by the Principal until after the lessee had used the facilities for two
and four weeks respectively.
•
Leasing charges for Leases #1001 and #1007 were not collected until two and four weeks after the
use of facilities.
Recommendation
West Area
545
Management Letter
•
•
In accordance with the approved Rate Schedule, leasing charges should be collected prior to the use
of facilities.
Concur. Lease Agreements will be properly executed with all the required signatures prior to the use of
facilities. In accordance with the approved Rate Schedule, leasing charges will be collected prior to the
use of facilities.
546
West Area
Jeaga Middle School
Address:
3777 North Jog Road
Principal:
Fiscal Year 2010:
During Audit:
Kevin Gatlin
Kevin Gatlin
Treasurer:
Fiscal Year 2010:
During Audit:
Joan Davis
Joan Davis
$ 32,682.41
Checking
Investments
$ 32,682.41
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 190.00
600.70
1,050.98
511.24
12,499.58
17,158.81
1,784.42
$ 33,795.73
Receipts
$ 32,848.99
4,831.45
23,560.10
1,921.25
28,659.64
66,220.68
3,158.15
$ 161,200.26
Disbursements
$ 31,555.04
4,304.08
21,466.78
1,056.92
30,584.98
68,644.36
4,701.42
$ 162,313.58
Transfers
In
$ 20,025.86
1,475.24
7,558.70
0.00
8,679.23
13,450.72
9,383.50
$ 60,573.25
Transfers
Out
$ 18,194.42
1,475.24
8,759.19
100.00
7,375.50
15,839.25
8,829.65
$ 60,573.25
Ending
Balances
$ 3,315.39
1,128.07
1,943.81
1,275.57
11,877.97
12,346.60
795.00
$ 32,682.41
547
Jeaga Middle School
Management Letter
DEPOSIT OF MONIES
Finding
found that:
•
Monies were not always deposited timely. For example, $1,507.16 collected through eight MCRs
(#62-21-284, #74-8-426, #92-8-652, #108-11-880, #113-11-948, #53-8-0160, #61-6-253, and #109-38821) were not processed and deposited into the bank by the bookkeeper until four to 45 working
days after the monies were collected and dropped off into the safe by the sponsors.
•
The bookkeeper did not enter into record on the Drop-safe Log for removing deposits from the safe
for processing.
•
bookkeeper.
•
The total dollar amount for deposit listed on MCR #113-11-948 was changed after the bookkeeper
counted the monies accompanied by the MCR. However, the change on the MCR was not signed or
initialed by the sponsor to acknowledge the correction.
Recommendation
•
depositing the monies into the bank could result in potential irregularities.
•
To ensure proper accountability, the bookkeeper should complete the “To Be Completed by
Bookkeeper” section of the Drop-safe Log when removing the deposits from the safe for processing.
•
To ensure proper accountability, changes on the MCRs made by the bookkeeper should be
•
548
West Area
Jeaga Middle School
Management Letter
Concur. Principal’s secretary is assisting with Drop-safe procedures.
Finding
The review of sample fundraisers revealed that:
•
Principal’s approved Fundraising Application/Recap Forms and/or Sales Item Inventory Reports were
maintained for four sample fundraisers: Band Uniform Sales, Valentine’s Carnation Sales, P.E.
Uniform Sales, and General Athletics Candy Sales. Moreover, the Ticket Sellers Reports for the
Cheerleaders Talent Show did not agree with the revenues deposited into the Internal Funds.
•
Revenues and expenditures for four sample fundraisers were recorded in other unrelated accounts.
However, other unrelated financial activities such as Band Uniform Sales, Valentine’s Carnation
Sales, Cooperative Sales, and Cheerleaders Talent Show were recorded in these fundraisers’ accounts.
•
Based on purchasing record, the General Athletics Candy Sales (Account #1-0010.03) had a total
estimated revenue of $8,750 (4,375 bars of chocolates @ $2 each). However, only $7,612.20 was
deposited into the Internal Funds. As a result, $1,137.80 in estimated revenue was unaccounted for.
Moreover, Sales Item Inventory Report was not maintained for this fundraiser. Due to the lack of
documentation and inventory counts, we were unable to ascertain whether all revenue was properly
accounted for.
Recommendation
•
•
inventory.
•
Ticket Sellers Report should be prepared in order for staff to reconcile revenues with the number of
tickets sold.
•
•
West Area
549
Jeaga Middle School
Management Letter
Concur. Treasurer is taking action steps to communicate more frequently with sponsors about following
Internal Accounts procedures. One of the action steps has been to provide faculty/staff with Treasurer’s
handbook, which includes Internal Accounts Procedures. Treasurer will inventory all resale items before
they are distributed to sponsor.
Finding
Only one Lease Agreement was executed by the school during the year. Our review of this lease found
that custodial labor fees, along with the rental, were allocated between the Rental Income Account (#63800) and Utilities Account (#6-5500). Consequently, the school over-reimbursed the Central Office by
$3,672.80 in utility fees.
Recommendation
•
Leasing revenues should be allocated in accordance with the Approved Rate Schedule.
•
The revenues should be recorded in the respective leasing accounts, including Rental Income (#63800), Facilities Rental Utilities (#6-5500), Extra Services-Custodial (#6-1500), Extra Services-Other
(#6-1600), Rental Facilities Event Insurance (#6-1850), and Florida Sales Tax Payable (#6-1800).
•
Utility fees, event insurance, and sales tax should be transmitted to the Central Office accordingly.
Concur. There is no lease currently at Jeaga. In the past, lessee had own insurance, no entry could be
made to 6-1850.00; church was non-profit, so no sales tax was collected for 6-1800.00. Custodian fees
were placed in 6-1500.00. District Accounting Services is investigating the refund back to the school.
PETTY CASH
(REPEAT FINDING)
Finding
During the audit, the bookkeeper had $101.46 petty cash that was not recorded in the General Ledger.
This finding was also noted in the 2009 Audit. In addition, our review of the petty cash activities since
the 2009 Audit found that $79.42 was missing.
550
West Area
Jeaga Middle School
Management Letter
Recommendation
Petty cash fund should be recorded in the General Ledger and should be used only for small incidental
purchases. Petty cash disbursements should be supported by itemized receipts.
To ensure proper accountability and safeguard of assets, the school should consider discontinuing the use
of petty cash fund. Reimbursements to staff should be processed through Principal’s approved Check
Requisitions and recorded the expenditures in the related activity accounts accordingly.
Concur. Fund was established before treasurer came to Jeaga. The fund has been entered into the
General Ledger #0-0600.00.
West Area
551
Lake Shore Middle School
Address:
425 West Canal Street North
Principal:
Fiscal Year 2010:
During Audit:
Floyd Henry
Floyd Henry
Treasurer:
Fiscal Year 2010:
During Audit:
Tequesta Walker
Tequesta Walker
$ 7,217.33
Checking
Investments
$ 7,217.33
Athletics
Music
Classes
Clubs
Departments
Trusts
General
552
Beginning
Balances
$ 778.77
124.94
0.00
296.02
443.03
1,447.27
1,731.52
$ 4,821.55
Receipts
$ 2,566.00
264.00
0.00
45.00
9,113.78
30,041.21
18,923.43
$ 60,953.42
Disbursements
$ 3,287.42
0.00
0.00
0.00
7,320.53
29,176.43
18,773.26
$ 58,557.64
Transfers
In
$ 180.00
0.00
0.00
0.00
784.68
333.01
1,079.33
$ 2,377.02
Transfers
Out
$ 60.00
269.21
0.00
0.00
4.00
308.21
1,735.60
$ 2,377.02
Ending
Balances
$ 177.35
119.73
0.00
341.02
3,016.96
2,336.85
1,225.42
$ 7,217.33
West Area
Lake Shore Middle School
Management Letter
DEPOSIT OF MONIES
Finding
$1,552.41 collected through three MCRs (#62, #82, and #97) was kept by the sponsors for three to 38
Recommendation
Concur. Treasurer will establish a routine to follow up with sponsors on all open fundraisers to ensure
compliance with deposits timeliness and MCRs are completed that reflect that the correct deposit dates
and times.
Finding
The review of facility leasing records found that Commercial Leases #1006 and #1009 were charged with
the non-profit rates, resulting in undercharged rentals of $1,294.28 and $2,280.30 respectively.
Recommendation
related District guidelines. Specifically, leasing charges should be computed in accordance with the
approved Rate Schedule and be collected prior to the use of facility.
Concur. School Treasurer will develop process to review documents for approved leases for appropriate
payment at the close/termination of all leases in addition to the review that occurs during the approval
process. Vendor will also be contacted to recoup unpaid balance.
West Area
553
Okeeheelee Middle School
Address:
2200 Pinehurst Drive
Principal:
Fiscal Year 2010:
During Audit:
David Samore
David Samore
Treasurer:
Fiscal Year 2010:
During Audit:
Marilyn Dulin
Marilyn Dulin
$ 91,060.31
Checking
Investments
$ 91,060.31
Athletics
Music
Classes
Clubs
Departments
Trusts
General
554
Beginning
Balances
$ 605.37
4,553.81
3,434.09
12,822.34
48,377.10
21,721.21
3.43
$ 91,517.35
Receipts
$ 5,763.57
8,243.30
39,840.81
20,906.97
61,559.74
59,169.34
17,783.57
$ 213,267.30
Disbursements
$ 7,436.89
10,662.76
37,991.41
21,728.36
64,688.98
55,638.17
15,577.77
$ 213,724.34
Transfers
In
$ 4,313.35
3,180.69
4,079.78
5,579.63
17,195.16
4,049.51
4,250.42
$ 42,648.54
Transfers
Out
$ 3,245.40
3,180.69
4,079.78
5,948.62
17,274.29
2,460.52
6,459.24
$ 42,648.54
Ending
Balances
$0.00
2,134.35
5,283.49
11,631.96
45,168.73
26,841.37
0.41
$ 91,060.31
West Area
Management Letter
ADJUSTMENTS TO ACCOUNTING RECORDS
(REPEATED FINDING)
Finding
The review of financial records found that the Administrative Courtesy Account (#6-0200) had a year-end
deficit of $2,119.09. The school balanced this deficit by inappropriately transferred (Transfer #158) the
same amount of fund from the General Activities Account (#7-0100.00).
Similar finding was also noted for the 2009 Audit, in which the school inappropriately transferred
$2,035.54 from the Rental Income Account to balance the deficit in Administrative Courtesy Account.
Recommendation
Pursuant to the District’s Chart of Accounts for Internal Funds, the means for generating funds for the
Administrative Courtesy Account are profits from school pictures, vending machines, and specific
donations. The school should monitor closely the expenditure funded by the Administrative Courtesy
Account so that it will not have a deficit balance.
Concur. Completed.
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $878.42 collected through four MCRs (#74-6, #97-5,
#105-4, and #143-1) was retained by the sponsors for one to 11 working days before it was turned in for
deposit.
Recommendation
As required by DOE Rules, monies collected should be turned in daily to the bookkeeper or put into the
drop-safe, and be deposited into the bank within five working days after collection. Delay in turning in
the monies for deposit could result in potential irregularities.
Concur. Principal and bookkeeper will educate faculty again on proper procedure.
West Area
555
Management Letter
Finding
contract (Disbursements #12670 and #13034, totaling $4,807.40) was not signed and approved by the
Principal; instead, it was signed by the activity sponsor.
Recommendation
Concur. Bookkeeper will ensure that the principal is the only person who signs these agreements.
Finding
•
Lease #1001 was used for two different leases.
•
Lease #1001 of October 19, 2010, did not have the times for use of facilities although the dates were
listed on the Lease Agreement.
•
Lease #1003 was for use of facilities on Saturdays and Sundays; however, labor charges were not
collected from the lessee. In addition, the Certificate of Insurance did not include the School District
as an additional insured party.
•
Lease #1005 was for use of facilities on Sundays; however, labor charges were not collected from the
lessee.
•
Lease #1002 was for use of facility during July 2009; however, the leasing charges were not collected
until November 2009, four months after the use of facilities. Moreover, the school incorrectly
computed the total number of hours for use of facilities, resulting in a total under-charge of $630 in
rentals.
556
West Area
Management Letter
Recommendation
•
•
•
•
Leasing charges, including rentals and labor, should be computed in accordance with the approved
Rate Schedule.
•
Leasing charges should be collected prior to the use of facilities in accordance with School Board
Policy 7.18.
Concur. School must create a procedure which links secretary who manages leases with bookkeeper who
receives the monies paid prior to the event.
Additional comment: There remain unclear areas of interpretation in SDPBC financial policy; an
example is the identification of a cell company for contract.
West Area
557
Osceola Creek Middle School
Address:
Principal:
Fiscal Year 2010:
During Audit:
David Alfonso
David Alfonso
Treasurer:
Fiscal Year 2010:
During Audit:
Tina Malsbury
Jill Tidmarsh
Checking
Investments
$ 44,616.51
$ 44,616.51
Athletics
Music
Classes
Clubs
Departments
Trusts
General
558
Beginning
Balances
$ 1,868.84
6,388.29
397.34
3,520.31
3,917.37
8,740.63
4,753.41
$ 29,586.19
Receipts
$ 7,199.35
19,057.73
40,328.13
18,526.59
29,447.95
53,880.00
31,167.29
$ 199,607.04
Disbursements
$ 5,154.00
17,502.46
40,241.71
14,713.57
24,117.21
47,843.21
35,004.56
$ 184,576.72
Transfers
In
$ 4,133.09
3,605.69
826.29
8,337.56
12,435.42
1,561.59
18,772.39
$ 49,672.03
Transfers
Out
$ 3,966.09
3,460.25
543.85
7,944.56
15,855.37
645.65
17,256.26
$ 49,672.03
Ending
Balances
$ 4,081.19
8,089.00
766.20
7,726.33
5,828.16
15,693.36
2,432.27
$ 44,616.51
West Area
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. For example, the deposit information for four sample collections (MCRs
#84-9, #89-8, #100-12 and #158-1, totaling $1,054.50) was not recorded on the log.
•
Collections were not always deposited timely. For example, $309.97 collected through three sample
MCRs (#144-11, #144-12, and 158-1) were either retained by the sponsors or not processed by the
bookkeeper until two to 24 working days after the collection.
Recommendation
•
•
Concur. The sponsors were all notified that this was an audit finding. All sponsors were trained again on
the proper procedures or they will no longer be sponsors.
Finding
The review of facility leasing records found that Lease #1011 had the following exceptions:
•
The insurance documentation did not include the School District as an additional insured party.
•
The Lease Agreement did not have the date and time for the use of facilities.
•
Labor charges were not collected although this lease was for use of facility on Sunday.
West Area
559
Management Letter
Recommendation
•
•
•
Leasing charges, including labor fees, should be collected in accordance with the District’s approved
Rate Schedule.
Concur. There are no leases at our school site this fiscal year, FY 2010-2011. We have a new lease
coordinator who will make sure all procedures are followed if we do have a lease request.
560
West Area
Polo Park Middle School
Address:
Principal:
Fiscal Year 2010:
During Audit:
William Latson
William Latson
Treasurer:
Fiscal Year 2010:
During Audit:
Beth Bauer
Beth Bauer
$ 46,752.78
Checking
Investments
$ 46,752.78
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 1,730.24
7,454.40
94.10
1,155.41
29,289.82
7,213.30
1,803.43
$ 48,740.70
Receipts
$ 10,509.44
3,778.00
12,446.00
10,810.75
64,759.16
45,960.68
12,432.36
$ 160,696.39
Disbursements
$ 10,739.58
4,739.69
12,368.08
11,927.82
64,143.97
45,031.90
13,733.27
$ 162,684.31
Transfers
In
$ 8,291.13
0.00
617.00
2,639.78
11,939.75
3,217.79
4,956.76
$ 31,662.21
Transfers
Out
$ 8,291.13
0.00
617.00
1,890.89
15,207.43
1,946.42
3,709.34
$ 31,662.21
Ending
Balances
$ 1,500.10
6,492.71
172.02
787.23
26,637.33
9,413.45
1,749.94
$ 46,752.78
561
Management Letter
ACCOUNTS PAYABLE
Finding
The school’s June 30, 2009, financial records submitted to the Central Office indicated that the school had
total unpaid bills of $26,881, which included $23,166 due to the Central Office and $3,715 due to six
vendors. The $26,881 in unpaid bills were cumulative expenses from School Year 2007 ($963) and
School Year 2008 ($25,918).
As of June 30, 2010, the total balance for unpaid bills was $26,740, including $23,166 due to the Central
Office and $3,573.81 due to six vendors.
Recommendation
The school should (1) develop a payment plan to address the unpaid bill issue, and (2) timely process all
invoices received in accordance with Florida Statutes, Chapter 218, Local Government Prompt
Payment Act.
This is the response to the audit of the Internal Funds Account for Polo Park Middle School ending
June30, 2010, in regards to the cumulative expenses from school years 2007 and 2008.
In those years, the present principal and bookkeeper were not at the school when the overspending
occurred. There was not overspending at any time under the current principal. The previous principal
was not a part of the audit findings as stated in a memo in regards to the process when a principal is no
longer at the school dated 2006, generated by the Chief Auditor. She is now a part of the district and I
suggest she be asked as to how the situation is handled.
The response will be commented that I cannot take corrective actions as I did not violate any of the
statutes, policies or procedures set forth by the district/state nor did I overspend. I cannot correct
something I did not have anything to do with. I am not an organization designed to generate funds so to
expect me to produce approximately $30,000 is unrealistic.
The corrective action needs to be taken by the District or Audit Departments. Why the overspending was
just noted two years after the administration that overspent has left is incorrect. The overspending should
have been stopped at the end of 2007 when first reflected in an audit. A system to immediately address
schools when spending is excessive and to deal with the individuals responsible is necessary. It is very
inappropriate and unfair to expect a principal placed at a school in good faith to come into a situation as
Polo Park and be unable to provide fiscally for the students and staff because of the actions of the
previous administration. It sends a negative message to employees when the staff members responsible
are allowed to walk away without any responsibility or action taken. If you take a close look at the
numbers, I have slightly decreased the total balances and what is due to vendors. It has not increased so
there has been no overspending during my tenure at Polo Park Middle School and the audit should reflect
that.
Information has been provided to various District Departments starting in July 2008 about the financial
562
West Area
Management Letter
issues. During the first year, I was questioned as well as my bookkeeper about the discrepancies that
were procedurally incorrect and led my bookkeeper to feel as if she was being investigated. The previous
principal and bookkeeper responsible to my knowledge have not been questioned to date about any of
their actions as both are available as they work for the district.
I do not agree that the present administration should develop a payment plan to address the unpaid bill
issues as was suggested by the Chief Financial Officer. The two individuals responsible should be the
ones to address the deficits. I have today 1100 students who were not in attendance at Polo Park during
any of the overspending, misappropriation of funds, and voluntary misuse of funds. I ask the same
question my parents would, why do the children who have no responsibility in this need to suffer of the
actions of school-based employees and a lack of appropriate action by the governing body?
I would like the audit to accurately reflect the financial situation I am responsible for – not that of others.
It is a reflection on my ability to manage a school fiscally. If the report was placed in the hands of parents
or teachers the assumption would not be that I am running a fiscally responsible school but that I have
put the school in debt. I cannot accept the blemish to my reputation.
Finding
•
Disbursement #9765 (for $550) did not have any supporting documentation.
•
Four P-Card purchases (totaling $136.98) occurred during November and December 2009, did not
have any supporting documentation.
•
Three P-Card purchases (totaling $541.64) occurred during December 2009 and January 2010, did not
have invoices or receipts for the purchases. Instead, two of them were supported by Internal Funds
Purchase Orders, and one was supported by an Order Form.
•
Check #9956 (for $100) was noted as voided in the Accounting System. However, our review of the
voided check file found that this check was missing.
Recommendation
Specifically,
•
•
To ensure all voided checks are properly accounted for, voided checks should be defaced and should
West Area
563
Management Letter
be maintained for a time period consistent with District Record Retention Schedule.
Concur.
Finding
•
Lease #1003 was repeatedly used for two different Lease Agreements.
•
The November 3, 2009, Lease Agreement #1003 did not indicate the dates for the use of facilities.
Moreover, this lease was charged with the incorrect hourly rate and incorrect number of hours for the
use of facilities. As a result, the lessee was undercharged by $350 in rentals.
Recommendation
•
•
•
prior to the use of facility.
Concur. New leasing system will be monitored closely to make sure use error does not occur again.
564
West Area
Wellington Landings Middle School
Address:
1100 Aero Club Drive
Principal:
Fiscal Year 2010:
During Audit:
Eric Paul
Eric Paul
Treasurer:
Fiscal Year 2010:
During Audit:
Theresa Traficante
Theresa Traficante
$78,528.21
37,908.76
$116,436.97
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$4,489.59
15,807.92
9,459.15
7,875.83
33,878.29
29,949.06
681.81
$102,141.65
Receipts
$16,212.20
111,865.93
42,772.00
25,402.17
59,015.33
111,266.98
9,547.60
$376,082.21
Disbursements
$14,901.93
107,114.84
43,473.67
24,802.78
56,475.08
98,618.68
16,399.91
$361,786.89
Transfers
In
$2,176.74
34,313.97
454.51
3,770.01
7,586.66
62,508.22
9,045.85
$119,855.96
Transfers
Out
$2,176.74
35,813.97
1,954.51
3,429.73
5,812.33
69,980.07
688.61
$119,855.96
Ending
Balances
$5,799.86
$19,059.01
$7,257.48
$8,815.50
$38,192.87
$35,125.51
$2,186.74
$116,436.97
565
Management Letter
DEPOSIT OF MONIES
Finding
• Some staff members did not always record the deposit information on the Drop-safe Log before
•
Monies were not always deposited timely. For example, $344 collected through three MCRs (#59-8,
#132-2, and #149-9) was retained by the sponsors for one to three working days before it was turned
in for deposit.
Recommendation
•
•
Concur. We continue to stress this to our staff, and will put it on the next faculty meeting agenda again.
Finding
The review of sample disbursements and P-Card records found that although the P-Card Monthly Bank
Statements were signed by the cardholders and approved by the Principal, five out of 12 sample
statements did not have the date of the Principal’s signature, and two other did not have the date of the
cardholders’ signature.
Recommendation
Manual, cardholder should complete the monthly reconciliation of P-Card activities by the 20th of each
month; and the reconciliation records, including the P-Card Monthly Bank Statements, should be reviewed
566
West Area
Management Letter
and approved by the Principal.
Concur.
Finding
•
Leasing charges were not always collected prior to the use of facilities. For example, leasing charges
for Lease # 1009 was not collected until one month after the use of facilities.
•
All leasing revenues were recorded in the Facilities Rental Income Account (#6-3800) instead of
being allocated between the Rental Income, Utilities (#6-5500) and Extra Services (#6-1500)
Accounts. Moreover, the school overpaid the utility portion to the Central Office because the school
transmitted 35% of the total leasing fees collected during the year for utility expenses. Only 20% of
rentals for commercial leases and 35% of rentals for non-profit leases should be sent to the Central
Office.
Recommendation
•
•
•
Concur. We have sent two staff members to the recent leasing training to ensure we are aware and are
following the old and new requirements.
West Area
567
Western Pines Middle School
Address:
5949 140 Avenue North
Principal:
Fiscal Year 2010:
During Audit:
Robert Hatcher
Robert Hatcher
Treasurer:
Fiscal Year 2010:
During Audit:
Tammi LeBlanc
Tammi LeBlanc
$ 81,763.94
Checking
Investments
$ 81,763.94
Athletics
Music
Classes
Clubs
Departments
Trusts
General
568
Beginning
Balances
$ 3,676.28
3,986.38
5,482.76
3,434.32
37,306.39
24,137.51
12,822.00
$ 90,845.64
Receipts
$ 12,913.27
6,647.70
37,248.24
5,493.38
51,843.73
57,880.59
20,253.77
$ 192,280.68
Disbursements
$ 14,543.79
6,313.85
36,858.57
5,427.44
46,604.41
63,623.77
27,990.55
$ 201,362.38
Transfers
In
$ 13,431.03
4,799.27
3,933.94
5,480.76
30,128.05
12,010.39
9,643.13
$ 79,426.57
Transfers
Out
$ 13,431.03
4,799.27
5,466.39
6,115.61
31,147.39
11,497.83
6,969.05
$ 79,426.57
Ending
Balances
$ 2,045.76
4,320.23
4,339.98
2,865.41
41,526.37
18,906.89
7,759.30
$ 81,763.94
West Area
Management Letter
DEPOSIT OF MONIES
Finding
•
•
Monies were not always deposited timely. For example, $204 collected through five MCRs (#56-9,
#61-11, #82-2, #76-10, and #112-1) were retained by the sponsors for one to three working days
before dropping off into the safe for deposit.
Recommendation
•
•
Concur. Recommendation will be implemented immediately.
Finding
The review of fundraiser records, including purchasing documentation, Sales Items Inventory Reports,
and inventory on hand, found that:
•
The PE Uniform Sale (Account #5-1900.01) had an estimated revenue of $23,610; however, only
$22,636 ($12,486 during Fiscal Year 2010 and $10,150 during July 1, and September 15, 2010) was
deposited into the Internal Funds. The other $974 in estimated revenues was unaccounted for.
•
The Fundraising Application/Recap Form for Candy Sales (Account #5-1500.01) was not prepared
by the sponsor until two weeks after the sales had begun.
West Area
569
Management Letter
•
Although the Fundraising Application/Recap Forms for all sample fundraisers were approved by the
Principal, the Principal’s approval dates were not indicated on the forms. As a result, there was no
assurance that the fundraising activities were pre-approved by the Principal.
Recommendation
•
•
Finding
•
Disbursement #10000 (for $4,838.38) was for payment of the yearbook costs. However, the
yearbook printing contract was approved by the sponsor teacher instead of the Principal.
•
Although the P-Card Monthly Bank Statements were signed by the cardholders and approved by the
Principal; however, nine of them did not have the dates of the Principal’s and cardholders’ signatures.
Recommendation
Specifically,
•
•
To prevent and detect frauds and irregularities, and in accordance with P-Card Procedures Manual,
monthly reconciliation of P-Card activities should be by the 20th of each month.
570
West Area
Management Letter
West Area
571
High Schools
West Area Total
1
0
0
13
14
15
0
0
0
0
Timecard
16
0
17
0
Glades Central High
Pahokee Middle/Sr. High
Palm Beach Central High
Seminole Ridge High School
Wellington High
0
23
23a
24
√
√
√
√
Royal Palm Beach High
√
√
5
√
2
3
√
1
√
0
√
√
3
3
√
√
1
1
0
0
6
35
Timely
√
√
√
√
2
3
√
1
0
0
1
0
Leases
37
38
39
√
√
√
1
0
2
0
Area Superintendent
36
34
Documented
33
32a
32
√
√
√
√
√
√
31
Distributed
30
29
Undercharged Rental
Receipts
28
Maintianed
√
27
√
26
Documented
√
25
Disbursements
22
20
Access to Drop Safe
√
√
√
19a
Account
WEST AREA (6 Schools)
19
18
School Programs
Level
Funds
11
5
Missing Timecard
Office
Records Missing
West Area
West Area
High Schools
Other
40
0
41
0
42
√
√
0
Number of
Findings
5
9
7
3
5
35
6
573
Glades Central High School
Address:
1001 SW Avenue "M"
Principal:
Fiscal Year 2010:
During Audit:
Anthony Anderson
Anthony Anderson
Treasurer:
Fiscal Year 2010:
During Audit:
Kim Woods
Kim Woods
Fiscal Year 2010:
Cheryl Smith-Brown
During Audit:
Cindy McDade
$ 54,470.52
Checking
Investments
$ 54,470.52
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 14,468.19
0.00
2,764.52
4,624.91
1,169.35
4,987.30
228.92
$ 28,243.19
Receipts
$ 148,921.18
22,637.28
32,810.00
37,792.02
6,153.87
191,285.43
4,535.23
$ 444,135.01
Disbursements
$ 209,237.28
30,471.99
39,750.52
44,213.30
6,278.14
42,951.96
45,004.49
$ 417,907.68
Transfers
In
$ 113,833.50
25,940.59
4,523.57
8,507.47
637.27
2,975.27
61,781.01
$ 218,198.68
Transfers
Out
$ 43,296.56
18,105.88
0.00
3,347.63
0.00
131,759.93
21,688.68
$ 218,198.68
Ending
Balances
$ 24,689.03
0.00
347.57
3,363.47
1,682.35
24,536.11
( 148.01)
$ 54,470.52
575
Management Letter
ONGOING INVESTIGATION
The 2010 Audit identified certain irregularities in money collection process. On January 21, 2011, some
audit conclusions were referred to the School Police Department for further investigation. Details of
these audit findings will be presented in a separate report.
ACCOUNTS PAYABLE
Finding
As of June 30, 2010, the school had total unpaid bills of $65,521.29 (including $61,157.21 payable to the
Central Office and $4,364.08 payable to eight vendors), and an Internal Funds balance of $54,470.52. As
a result, the school had a net deficit of $11,050.77.
Recommendation
accounts closely so that the expenditures would not exceed the revenues. Moreover, the school should (1)
develop a plan to resolve the unpaid bill issue, and (2) timely process all invoices received to ensure
compliance with Florida Prompt Payment Act.
Concur. I should be noted that all of the FY2010 bills were paid and current. The amount of deficit was
an outstanding balance left from years prior to the current administration. The present administration
has made payment arrangements to resolve the unpaid bill issue, and will continue to the practice
established by this current administration of complying with the Florida Prompt Payment Act.
BANK SIGNATURE CARD
Finding
The review of the signature card for the school’s bank account revealed that the authorized account
signers had not been updated since March 27, 2007, although the current Principal began the principalship
since July 2009 and the school has a new secretary (who is the alternate signer for the bookkeeper) since
July 2010. In addition, the Area Superintendent, who is the alternate signer for the Principal, was not
listed on the signature card.
Recommendation
The bank’s signature card should be updated timely to include only the current authorized signatories for
the school’s bank accounts.
576
West Area
Management Letter
Concur. Signature card has been updated and will be accurately maintained in the future.
DEPOSIT OF MONIES
Finding
•
Documentation for $75,074.03 (or 17%) in collections were missing for Fiscal Year 2010.
•
bookkeeper. In addition, some sponsors provided copies of the MCRs to students as receipts in lieu
of issuing Classroom Receipts for collecting monies from students.
•
The bookkeeper did not provide the Official Receipts generated by the Internal Funds Accounting
System to the sponsors. As a result, there was no assurance that the collections had been deposited
into the Internal Funds.
•
Although some sponsors indicated that they recorded the deposit information on the Drop-safe Log
before dropping off the monies into the safe, the original Drop-safe Log completed by sponsors was
missing. Instead, a separate Drop-safe Log recorded by the bookkeeper was found in the deposit
records maintained by the bookkeeper.
•
The bookkeeper was performing incompatible duties in (1) receiving and opening incoming mails,
which could contain payments, such as school picture commission checks, and (2) completing some
MCRs for other staff members to sign as the remitters.
Recommendation
•
Missing records is a serious violation of District guidelines, and jeopardizes the integrity of fiscal
control system. Without adequate supporting documentation, there is no assurance that the all
revenues were properly accounted for.
•
be recorded on the Drop-safe Log; and the bookkeeper should complete the “To Be Completed by
Bookkeeper” section of the Drop-safe Log when removing the deposits from the safe for processing.
Moreover, the original Drop-safe Log should be retained for a time-period consistent with the
West Area
577
Management Letter
District’s guidelines.
•
•
Official Receipts generated by the Internal Funds Accounting System should be signed by the
bookkeeper and provided to the remitters as acknowledgment of receipts and recording of funds in the
accounting system.
•
Only District’s standardized and approved receipts, such as Classroom Receipts, are to be used for
collecting monies from students, parents, and lessees.
•
lessees should be assigned to other staff members; and MCRs and Check Requisitions should be
completed by the responsible sponsors and staff.
Concur. All current staff have been trained in proper procedures and policies. New staff will be trained
during pre-school orientation which will include a review for returning staff. Bookkeeper will attend
monthly district trainings to stay current on proper policies and procedures.
Finding
The review of sample disbursements and P-Card transaction records revealed that:
•
Seven Disbursements (totaling $626, #18127, #18128, #18144, #18147, #18154, #18259, and
#18845) did not have any supporting documentation
•
Two disbursements (#18175 for $7,701.88, and #19024 for $4,762.80) exceeded the $1,000 Purchase
•
The school used a specific vendor to purchase football helmets; however, the vendor was not on the
District’s approved vendor list.
Recommendation
578
West Area
Management Letter
Specifically,
•
•
•
To protect the safety and welfare of students, football helmets should be purchased only from
District’s approved vendors.
Concur. Administration will continue to attend trainings on Accounting Procedures and Policies. All
purchases will continue to be approved by the Principal. Only district approved vendors will be utilized
for purchases on any kind. Specifically, the athletic director and coaches have been directed to be
knowledgeable as to the proper list of vendors to utilize for any athletic equipment.
West Area
579
Pahokee Middle / Senior High School
Address:
900 Larrimore Road
Pahokee, FL 33476
Principal:
Fiscal Year 2010:
During Audit:
Ariel Alejo
Ariel Alejo (High School) / Lavoise Smith (Middle School)
Treasurer:
Fiscal Year 2010:
During Audit:
Renae Harrington
Renae Harrington
$ 46,438.99
Checking
Investments
$ 46,438.99
Athletics
Music
Classes
Clubs
Departments
Trusts
General
580
Beginning
Balances
$ 3,606.55
230.41
5,625.48
1,106.33
4,967.30
21,116.47
0.00
$ 36,652.54
Receipts
$ 58,999.42
2,667.39
27,992.59
12,498.39
14,227.28
151,313.20
425.89
$ 268,124.16
Disbursements
$ 61,088.36
10,491.53
28,020.98
16,397.25
13,697.77
126,918.65
1,723.17
$ 258,337.71
Transfers
In
$ 9,188.36
7,606.66
8,805.12
8,732.36
4,970.91
23,380.55
1,297.28
$ 63,981.24
Transfers
Out
$ 9,794.36
0.00
11,413.83
4,838.65
4,557.89
33,376.51
0.00
$ 63,981.24
Ending
Balances
$ 911.61
12.93
2,988.38
1,101.18
5,909.83
35,515.06
0.00
$ 46,438.99
West Area
Pahokee Middle/Senior High School
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe for deposit.
•
Monies collected were not always deposited in a timely manner. For example, $964.95 collected
through six MCRs (#0461, #0538, #0747, #0836, and #0837) was retained by the sponsors for one to
three working days before it was turned in for deposit.
Recommendation
•
•
Concur. Professional development will be provided to all staff to insure compliance with DOE rules
regarding the proper usage of MCRs also as required by DOE rules, monies collected should be turned in
daily to the drop-safe.
Finding
•
The Sales Item Inventory Report for the Athletic Football Jersey and T-Shirt Sales indicated that the
school had 160 football jerseys remain in inventory as of June 30, 2010. Our examination of the
inventory found 103 jerseys; however, there was no jersey sales revenue deposited into the Internal
Funds since July 1, 2010. As a result, 57 (160 – 103) jerseys with an estimated sales revenues of
$2,575 (or $25 x 57) were unaccounted for.
West Area
581
Management Letter
•
The PHS Athletic Car Decal Sales (Account #6-3001.01), Blue Devil Car Magnet Sales (Account #40870.03), Car Flag Sales (Account #4-087.04), and Spring Book Fair (Account #5-1700.01) did not
have any fundraising documentation including the Principal’s approved Fundraiser
Application/Recap Forms.
Recommendation
•
•
Moreover, all significant discrepancies between the estimated revenue and actual receipt should be
Concur. All inventory of the football jersey and T-shirts have been collected and included as part of our
inventory. The employee responsible is no longer working at PHS. Furthermore, the employee
responsible has received a written reprimand in accordance with progressive discipline. In FY2012, in
pre-school a representative of the District will come and train our entire staff on proper procedures for
fund raising.
Finding
•
Three P-Card purchases, totaling $618.89, did not have any supporting documentation.
•
Disbursement #21272 (for $2,971.40) and a $153.45 P-Card purchase were supported by account
statements in lieu of itemized invoices.
•
Disbursement #21158 was a $575 cash advance to a staff for pre and post game meals for a football
game. After the game, the staff submitted three receipts, totaling $518.24, for the expenses; however,
the remaining $56.76 was not returned to the school.
•
Three disbursements (#20976 for $2,918.99, #21272 for $2,971.40, and #21477 for $1,440) exceeded
the $1,000 Purchase Order threshold, but did not have the required Purchase Order.
•
Disbursement #21055 (for $3,175.17) has two Purchase Orders ($1,464.28 and 1,710.89); however,
582
West Area
Management Letter
the $1,710.89 Purchase Order was not approved by the Principal.
Recommendation
Specifically,
•
•
The school should recoup the $56.76 cash advance balance from the staff.
•
Concur. Procedures for internal accounts and P-Card purchases have been changed in compliance with
Purchasing Manual, Chapter 24. Further all P-Card users this year received the District’s training
online.
YEARBOOK ACCOUNT DEFICIT
Finding
As of June 30, 2010, the Yearbook Account had a remaining balance of $401.77 year-end balance with an
unpaid debt of $7,749.26 to the Yearbook printing company (documented by Disbursement #21518). As
a result, the Yearbook Account had a yearend $7,347.49 deficit.
Recommendation
To ensure fiscal accountability and self-sufficiency, the school should monitor closely the revenues and
expenditures for the Yearbook Account. Specifically, the school should consider adjusting the selling
prices for the yearbook and charges for advertisement. The school should also monitor the quantity of
yearbooks to be printed so that this activity will not incur a deficit.
Concur. Effective FY 2012, all yearbooks will be pre-sold. Ad prices have been adjusted so that a deficit
will not occur in the future.
West Area
583
Management Letter
Finding
The review of leases found the following inconsistencies:
•
Leases #1003 and #1005 did not have proof of liability insurance.
•
Lease #1002 was for use of facilities during October 12, 2009, and February 5, 2010. However, the
related Certificate of Insurance expired on January 31, 2010. Consequently, there was no liability
insurance coverage during February 1, through 5, 2010.
•
Four sample Lease Agreements were not properly executed with all the required signatures: Leases
#1002, #1003, and #1008 were neither signed by the lessees nor the Principal; and Lease #1001 was
not signed by the Principal.
•
Leasing charges for Lease #1001 was not collected until five months after the lessee had used the
facilities. Moreover, the $440 leasing charges for Lease #1002 had not been collected as of June 30,
2010, although this lease was for use of facility during October 2009, and February 2010.
Recommendation
•
•
•
use of a facility.” The school should recoup the $440 outstanding leasing charges for Lease #1002
from the lessee.
Concur. With the District moving toward online leases, the new system should alleviate the problems that
we have had in the past.
Additional comments: The current bookkeeper at Pahokee Middle/Senior High School has been
documented for not completing assignments on time and in compliance with directions given. The
principal is working with District staff in accordance with progressive discipline to ensure compliance of
all duties assigned to the bookkeeper.
584
West Area
Palm Beach Central High School
Address:
8499 West Forest Hill Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Matthew Shoemaker
Matthew Shoemaker
Treasurer:
Fiscal Year 2010:
During Audit:
Norma Flores
Norma Flores
$ 287,609.54
Checking
Investments
$ 287,609.54
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 40,591.27
622.90
18,328.53
19,071.44
34,953.47
202,714.69
8,558.15
$ 324,840.45
Receipts
$ 165,747.66
31,295.90
80,954.66
200,516.81
114,220.27
449,065.46
41,263.44
$1,083,064.20
Disbursements
$ 162,014.74
28,596.23
80,957.74
190,147.11
104,806.85
504,699.62
49,072.82
$1,120,295.11
Transfers
In
$ 76,295.28
9,188.41
14,878.96
72,224.08
27,827.90
75,127.44
70,165.42
$ 345,707.49
Transfers
Out
$ 88,809.24
9,280.09
20,055.34
84,106.37
34,751.40
47,135.59
61,569.46
$ 345,707.49
Ending
Balances
$ 31,810.23
3,230.89
13,149.07
17,558.85
37,443.39
175,072.38
9,344.73
$ 287,609.54
585
Management Letter
Finding
•
Seven P-Card purchases, totaling $719.30, did not have any supporting documentation.
•
15 P-Card purchases, totaling $3,070.02, were supported by documentation that did not indicate the
items purchased: eight purchases (totaling $2,495.74) were supported by packing lists or delivery
confirmations; and seven purchases (totaling $574.28) were supported by credit card receipts.
•
Disbursemet#14173 (for $14,310) for purchase of theme park admission tickets was supported by a
Ticket Order Form instead of a vendor’s receipt or invoice.
•
The Purchase Order for Disbursement #12986 (for $1,900) was not prepared by the sponsor for the
Principal’s approval until 12 days after ordering the goods from the vendor.
•
The Golf Tournament Reservation Contract for Disbursement #14987 (for $2,298.68) was signed and
approved by the activity sponsor instead of the Principal.
Recommendation
Specifically,
•
•
•
Concur. Received vendor’s receipt for Disbursement #14173 (for $14,310) for purchase of theme park
admission tickets.
586
West Area
Management Letter
Finding
•
Three lessee had issue in insurance coverage:
•
Lease #1108 did not have proof of insurance.
•
The lessee for Lease Agreement #1036 had entered into several Lease Agreements for use of the
school’s facilities during July 2009 and June 2010. However, the Certificate of Insurance provided to
the school was for the period of April 1, 2010, through April 2, 2011. Consequently, there was no
proof of insurance coverage during July 2009 and March 2010.
•
The Certificate of Insurance for Lease #1014 did not include the School District as an additional
insured party.
•
Five Lease Agreements (#1036, #1037, #1041, #1115, and #1118) were neither signed by the lessees
nor approved by the Principal until after the lessees had begun using the facilities, with delays ranging
from 10 days to six months.
•
Leasing charges for Leases #1115 and #1118 (for the same lessee) were not collected until 19 days
after the lessee had begun use of facilities.
•
Lease #1018 received a fee waiver for the entire rental charge, totaling $5,760; however, this waiver
was neither pre-approved by the Central Office nor documented on the Rental Prequalification
Request Form.
Recommendation
•
insurance with the School District as an additional insured party, or purchase the insurance coverage
•
•
•
Fee waivers, if any, can only be applied to the rental portion; the utilities portion cannot be waived,
West Area
587
Management Letter
and should be collected from lessees.
Concur. Regarding referenced Lease #1018 fee waiver for rental charge, totaling $5,760, this was a
district sponsored event held at PBCHS. There was no fee according to district guidelines.
588
West Area
Royal Palm Beach High School
Address:
Principal:
Fiscal Year 2010:
During Audit:
Guarn Sims
Jesus Armas
Treasurer:
Fiscal Year 2010:
During Audit:
Suzanne Ford
Suzanne Ford
Fiscal Year 2010:
Deborah Nash-Utterback
During Audit:
Deborah Nash-Utterback
$ 168,012.49
Checking
Investments
$ 168,012.49
Athletics
Music
Classes
Clubs
Departments
Trusts
General
West Area
Beginning
Balances
$ 9,527.49
4,132.24
2,771.00
51,559.74
44,675.57
121,548.00
1,032.27
$ 235,246.31
Receipts
$ 104,106.62
29,737.24
55,096.78
163,699.73
73,253.46
357,359.80
17,757.00
$ 801,010.63
Disbursements
$ 113,113.69
23,896.55
58,218.71
169,246.81
109,276.54
381,039.61
13,452.54
$ 868,244.45
Transfers
In
$ 30,748.35
9,330.46
19,257.04
56,463.45
42,437.27
38,207.07
7,517.62
$ 203,961.26
Transfers
Out
$ 21,960.23
9,505.46
13,852.20
54,291.29
19,257.13
72,244.89
12,850.06
$ 203,961.26
Ending
Balances
$ 9,308.54
9,797.93
5,053.91
48,184.82
31,832.63
63,830.37
4.29
$ 168,012.49
589
Management Letter
DEFICIT ACCOUNTS
Finding
The review of Internal Funds general ledger found that four accounts had a year-end deficit, totaling
$30,794.11. School District’s Internal Funds procedure requires that all activity account deficits be
resolved before the close of the fiscal year. The school transferred funds from other accounts to balance
these deficits.
Number
5-2300
1-2020
Deficit Account
Name
Speech/Debate Dept
Football-Varsity
4-4810
Student Council
3-2010
Class of 2010
Total
Amount
$22,565.14
4,649.21
2,023.14
1,556.62
$30,794.11
Source of Fund
For Balancing the Deficit
#6-3800 Rental-facilities
#7-0100 General Activities
#6-0200 Administrative Courtesy
#6-3800 Rental-facilities
#6-0200 Administrative Courtesy
#7-0100 General Activities
Recommendation
To ensure fiscal accountability and self-sufficiency, the school should monitor each activity account
closely so that total expenditures would not exceed total revenues.
Concur. Previous principal removed speech/debate sponsor from the responsibility. Account activity will
be monitored on a weekly basis. All sponsors will be required to have a mid-year financial meeting with
the principal.
DEPOSIT OF MONIES
Finding
•
•
Some sponsors did not record all the required information on the Drop-safe Log before dropping off
monies into the safe; the dollar amounts of monies for some deposits were missing.
$3,720.50 collected through five MCRs was retained by the sponsors for one to four business days
before turning in to the bookkeeper for deposit.
Recommendation
590
West Area
Management Letter
•
•
Concur. Principal will present policies/procedures with regard to financial operations to entire staff.
West Area
591
Address:
4601 Seminole Pratt Whitney Road
Principal:
Fiscal Year 2010:
During Audit:
Lynne McGee
Lynne McGee
Treasurer:
Fiscal Year 2010:
During Audit:
Sherry Permenter
Sherry Permenter
Fiscal Year 2010:
David Carroll
During Audit:
David Carroll
$ 221,701.22
251,068.20
$ 472,769.42
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
592
Beginning
Balances
$ 48,792.23
39,416.12
28,169.70
28,033.52
90,698.66
192,066.55
12,860.75
$ 440,037.53
Receipts
$ 198,792.98
213,858.97
67,152.15
116,146.91
225,574.08
307,364.51
38,939.40
$1,167,829.00
Disbursements
$ 188,053.25
227,046.69
68,405.61
106,985.81
227,495.50
267,831.03
49,279.22
$1,135,097.11
Transfers
In
$ 100,494.86
65,852.00
26,380.04
49,376.86
44,852.18
37,388.90
27,586.14
$ 351,930.98
Transfers
Out
$ 92,959.03
59,600.68
30,773.74
49,774.93
42,774.42
47,269.18
28,779.00
$ 351,930.98
Ending
Balances
$ 67,067.79
32,479.72
22,522.54
36,796.55
90,855.00
221,719.75
1,328.07
$ 472,769.42
West Area
Management Letter
DEPOSIT OF MONIES
Finding
were not always deposited timely. For example, $1,259.74 collected through two sample MCRs (#230-4
and #268-2) was retained by the sponsors for two to 38 working days before it was put into the safe for
deposit.
Recommendation
Concur. Faculty and staff were reminded again about the “time” policy for depositing funds collected.
Finding
•
The Fundraising Application/Recap Forms for the Chorus Bearly Thoughtful Bears (Account #21500.17) and Wrestling Push-Up-A-Thon (Account #1-7510.03) fundraisers were not approved by
the Principal until four and 27 days after the sales had begun.
•
The Sales Item Inventory Reports for the Chorus Hot Dog Cart Sales (Account #2-1500.03), Band
Concession Sales (Account #2-1000.07), and Band BBQ and Fun Day (Account #2-1000.09) were
not completed with all the required information. Due to the lack of inventories and sales information,
we were unable to ascertain if all sales revenues were properly accounted for.
Recommendation
•
•
West Area
593
Management Letter
Moreover, all significant discrepancies between the estimated revenue and actual receipt should be
Items on the hot dog cart were donated so no money was paid from the account. All monies collected are
profit. An umbrella insurance policy was purchased for the Band Bar-B-Q from Events Enterprises to
cover the vendors for the event.
Finding
•
The school executed a School District Consultant Agreements (PBSD1420) with a percussion
consultant for a maximum sum of $999 during September 28, through November 15, 2009.
However, the school paid a total of $5,425 through eight disbursements (#s 9078, 9119, 9671, 9723,
10115, 10580, 10977, and 11164) to this consultant for music arrangement and percussion instruction
during August 4, 2009, through May 17, 2010. Consequently, (1) the total fees exceeded the
Agreement by $4,426, and (2) $4,335 in services provided prior to September 28, 2009, and services
provided after November 15, 2009, were not covered by the Agreement.
•
The School District Consultant Agreement (PBSD1420) for band’s instruction (Disbursement #9097
for $304) was not approved by the Principal until three weeks after the consultant had begun
providing services to the school.
•
The facility leasing and catering service contract for the 2010 Prom event (Disbursement #10747 for
$15,140) was signed by the sponsor teacher instead of the Principal.
Recommendation
•
Purchase Order should be issued and pre-approved by the Principal for purchase in excess of $1,000.
•
All contracts should be signed by the Principal.
Concur. The invoice in question was for items purchased (i.e. music arrangement) as opposed to a
consultant fee. The consultant and vendor happen to be the same person. Purchase orders will be preapproved by the principal for purchases of $1,000 or more.
594
West Area
Management Letter
Finding
The review of facility leasing records found that six Lease Agreements (#1008, #1013, #1025, #1031,
#1032, and #1039) were not executed with all the signatures until after the lessees had begun using the
facilities, with delays ranging from three days to three months. Moreover, three Agreements (#1008,
#1013, and #1039) did not have the date of the lessee’s signature.
Recommendation
To ensure Lease Agreements are legally enforceable, Lease Agreements should be properly executed with
all the required signatures and dates prior to the use of facilities by the lessees.
Concur.
West Area
595
Wellington High School
Address:
2101 Greenview Shores Boulevard
Principal:
Fiscal Year 2010:
During Audit:
Mario Crocetti
Mario Crocetti
Treasurer:
Fiscal Year 2010:
During Audit:
Dorothy Billie
Dorothy Billie
Fiscal Year 2010:
Clarence Fuller
During Audit:
Clarence Fuller
$ 447,009.90
85,000.00
$ 532,009.90
Checking
Investments
Athletics
Music
Classes
Clubs
Departments
Trusts
General
596
Beginning
Balances
$ 81,832.72
6,752.67
2,138.59
70,774.68
99,842.22
194,401.53
84,498.04
$ 540,240.45
Receipts
$ 347,471.79
42,639.17
8,499.75
289,012.90
190,778.03
442,921.99
31,601.88
$1,352,925.51
Disbursements
$ 300,796.14
41,162.62
8,793.79
260,462.08
237,411.22
487,165.55
25,364.66
$1,361,156.06
Transfers
In
$ 118,428.67
5,893.28
2,021.22
69,054.75
47,966.17
60,194.80
25,457.24
$ 329,016.13
Transfers
Out
$ 136,822.37
5,982.41
1,751.22
74,416.51
36,153.21
46,058.33
27,832.08
$ 329,016.13
Ending
Balances
$ 110,114.67
8,140.09
2,114.55
93,963.74
65,021.99
164,294.44
88,360.42
$ 532,009.90
West Area
Management Letter
DEPOSIT OF MONIES
Finding
•
•
One sponsor did not retain the yellow copies of the MCRs when turning in the monies and MCRs to
the bookkeeper for deposit. Instead, the yellow copy was also provided to the bookkeeper.
Recommendation
•
•
Concur. All staff members have been reminded of these requirements. Additionally, the requirement to
keep the yellow copies was added to this year’s teacher handbook.
Finding
The review of sample disbursements and P-Card purchases found the following:
•
The Purchase Order (PO) for Disbursement #51741 (for $9,630) was not prepared by the sponsor and
approved by the Principal until two months after the items were purchased. Moreover, the POs for
Disbursements #50359 (for $2,280.42) and #50904 (for $1,888) did not have the dates of the
sponsor’s and Principal’s signatures. As a result, there was no assurance that the purchases had been
pre-approved by the Principal.
West Area
597
Management Letter
•
The supporting documentation for Disbursements #50216 (for $39,252.64) and #52058 (for $13,744)
were not defaced after payments in order to prevent duplicate payments.
Recommendation
•
All purchases require Principal’s prior approval. Purchase Order should be issued and approved by
the Principal for purchase in excess of $1,000; and the school should ensure that funds are or will be
available for the purchase.
•
Concur. All staff members have been reminded of these requirements.
Finding
•
All sample Lease Agreements did not have the date of the Principal’s signature.
•
Lease #1083 was for use of facilities during May 16, and June 20, 2010. However, the leasing
charges were not collected until June 15, 2010, one month after the lessee had begun using the
facilities.
Recommendation
•
•
facilities.
Concur. All staff members have been reminded of these requirements.
598
West Area
Alternative Schools
Other Schools
Alternative School Totals
1
0
0
13
14
15
0
0
0
0
Timecard
16
0
17
Gold Coast Community School
0
√
South Intensive Transition School
1
Crossroads Academy
√
√
√
√
√
Palm Beach Virtual School
2
3
0
23
23a
24
25
26
27
28
29
30
31
Documented
Maintianed
√
0
√
0
√
√
√
√
√
√
1
5
√
√
√
√
2
0
1
√
√
√
√
4
√
√
√
√
0
4
√
√
√
√
0
4
32
32a
√
1
1
√
0
34
3
35
0
37
√
√
√
0
39
1
0
Area Superintendent
38
Leases
Documented
Timely
Approved/Documented
33
Receipts
Undercharged Rental
22
Disbursements
Distributed
21
Access to Drop Safe
20
19a
School Programs
Account
19
18
Level
Funds
11
Missing Timecard
5
Office
Records Missing
Alternative Schools
Alternative Schools
Other
40
0
41
0
42
√
0
Number of
Findings
ALTERNATIVE SCHOOLS
10
5
7
4
7
33
3
601
Crossroads Academy
Address:
225 S.W. 12th Street
Principal:
Fiscal Year 2010:
During Audit:
Diane Howard
Diane Howard
Treasurer:
Fiscal Year 2010:
During Audit:
Charszette Moorer
Charszette Moorer
$ 6,325.78
Checking
Investments
$ 6,325.78
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Alternative Schools
Beginning
Balances
$0.00
0.00
0.00
18.71
0.00
5,308.96
19.75
$ 5,347.42
Receipts
$0.00
0.00
0.00
0.00
0.00
30,573.70
2,811.99
$ 33,385.69
Disbursements
$0.00
0.00
0.00
0.00
0.00
30,596.86
1,810.47
$ 32,407.33
Transfers
In
$0.00
0.00
0.00
0.00
0.00
11,334.61
735.55
$ 12,070.16
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
10,881.92
1,188.24
$ 12,070.16
Ending
Balances
$0.00
0.00
0.00
18.71
0.00
5,738.49
568.58
$ 6,325.78
603
Crossroads Academy
Management Letter
DEPOSIT OF MONIES
Finding
•
The bookkeeper did not record the activities on the Drop-safe Log when removing the deposits from
the safe for processing during April and May 2010.
•
A donation of $200 collected through MCR #32-058 was deposited into the Administrative Courtesy
Account (#6-0200.00), in absence of a letter from the donor indicating the intended purpose for the
donation.
Recommendation
•
To ensure proper accountability, the bookkeeper should record the activities accordingly in the “To
Be Completed by Bookkeeper” section of the Drop-safe Log, when removing the deposits from the
safe for processing.
•
Concur. When deposits are removed from the safe by the bookkeeper for processing the bookkeeper will
simultaneously sign for processing. Any donations for the Principal will be noted in a letter indicating
such use.
Finding
The review of sample disbursement and P-Card purchase records found that:
•
Disbursement #2091 (for $250) was for payment to a charter bus company for a fieldtrip to Miami.
The vendor, however, was not on the List of Charter Bus Companies approved by the District.
•
Two P-Card purchases (totaling $69.83) made during August and November 2009, were supported by
credit card receipts that did not indicate the items purchased.
•
The review of sample disbursements and P-Card records found that although the P-Card Monthly
604
Alternative Schools
Crossroads Academy
Management Letter
Bank Statements were signed by the cardholders and approved by the Principal, five out of the 11
sample statements did not have the date of the Principal’s signature
Recommendation
Specifically,
•
To protect the safety and welfare of students, only District's approved charter bus should be used for
transporting students during field trips.
•
that expenses were appropriate.
•
To comply with P-Card Procedures Manual, the Principal’s approval of P-Card Monthly Bank
Statements should also be dated by the Principal.
Concur. Crossroads Academy students will be transported only by District awarded vendors. All credit
card purchases will have itemized receipts. Principal will sign and date all monthly bank statements.
Finding
•
Both Leases #1001 and #1002 were repeatedly used for two different leases.
•
Leasing charges for three leases (two Leases #1001; and the June 25, 2009, Lease #1002) were not
collected until after the lessees had begun using the facilities, with delays ranging from 12 to 25 days.
Recommendation
•
•
Alternative Schools
605
Crossroads Academy
Management Letter
Each individual lease will be identified with a new number. Before the date of a leased event the lessee
will have paid all monies due.
Additional comments: Our school understands and will comply with School Board Policy 7.18, but
please note that our school was under a major construction during the dates indicated and the postmaster
said they cannot deliver our school mail under those conditions. Therefore Crossroads was unable to get
postal mail.
606
Alternative Schools
Address:
4260 Westgate Avenue
Principal:
Fiscal Year 2010:
During Audit:
Gwendolyn Johnson
Gwendolyn Johnson
Treasurer:
Fiscal Year 2010:
During Audit:
Blanca Figueroa
Blanca Figueroa
$ 32,831.85
Checking
Investments
$ 32,831.85
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Beginning
Balances
$ 7.40
0.00
0.00
14.85
0.62
25,981.44
228.66
$ 26,232.97
Alternative Schools
Receipts
$ 3,458.80
0.00
0.00
290.55
598.70
48,010.20
6,397.47
$ 58,755.72
Disbursements
$ 1,499.87
0.00
0.00
351.62
638.70
43,080.69
6,585.96
$ 52,156.84
Transfers
In
$ 2,121.80
0.00
162.10
49.25
273.00
2,414.28
584.63
$ 5,605.06
Transfers
Out
$ 3,728.83
0.00
162.10
0.00
182.00
897.91
634.22
$ 5,605.06
Ending
Balances
$ 359.30
0.00
0.00
3.03
51.62
32,427.32
( 9.42)
$ 32,831.85
607
Management Letter
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. For example, the deposit information for 10 sample collections (totaling
$8,565.76) was not recorded on the log.
•
Collections were not always deposited in a timely manner. For example, $468.10 collected through
four MCRs (#96-0149, #68-0068, #54-0032, and #73-0094) was retained by the sponsors for one to
20 working days before it was turned in for deposit.
•
$2,600 in donations (MCRs #84-0126 and # 58-0041) was deposited into the Administrative Courtesy
Account (#6-0200.00), in absence of a letter from the donor indicating the purpose of the donation.
•
The document custodian for Classroom Receipt Book (PBSD 0196) was also responsible for
collecting monies and issuing receipts.
Recommendation
•
•
•
•
To ensure proper accountability through segregation of duties, the school should assign a document
custodian for the Classroom Receipt Books who has no involvement in the use of the document.
Concur. All monies collected by sponsors will include proper deposit documentation and recorded on
drop-safe log within 5 working days. Monies collected forms will be turned in daily to the bookkeeper or
placed in drop-safe. All donations received by the school will be accompanied by a letter defining the
purpose of donation. A document custodian will be assigned for Classroom Receipts Books.
608
Alternative Schools
Management Letter
Finding
The review of sample disbursements and P-Card purchase records revealed that:
•
Disbursement #9923 (for $430) did not have any supporting documentation for the expense.
•
Two disbursements (#9892 and #9902) and four P-Card transactions were for purchase of $422 in
gifts for staff and $1,117.97 in gifts for student recognition; however, there was no documentation for
the purpose and recipients of the gifts.
•
Three P-Card purchases (totaling $275.12) made in February and June 2010, were not supported by
itemized invoices or receipts. Instead, they were supported by packing slips or credit card receipts
that did not indicate the items or dollar amounts of the purchases.
•
Disbursement #9899 (for $100) was for payment to a staff who drove the school bus for transporting
students to a basketball game, although employee compensation should have been processed through
the District’s payroll system.
Recommendation
Specifically,
•
•
District Administrative Directive D-6.01 states that internal funds shall not be used for any purpose,
which represents a favor to Board employees or students. Moreover, pursuant to Bulletin #P-12690CAO/COO/P, “gift cards may be purchased for students only” and “schools must maintain
documentation of all recipients of gift cards”. All such purchases should be documented to
sufficiently show the appropriateness of the purchase including the recipients’ names and the purpose
of the purchase.
•
To ensure that Federal tax withholdings are done properly, employee compensation should be
handled through the District’s payroll system.
Concur. All disbursements and P-Card purchases will contain adequate supporting documentation. All
purchases will be documented to show recipients name and purpose for purchase. All employee
compensation requests will be forwarded and handled through the district.
Alternative Schools
609
Management Letter
Finding
The review of school facility leasing records found that Leases #1001 and #1002 had the following
exceptions:
•
Both Lease Agreements were not executed with all the required signatures until one month after the
lessees had begun using the school facilities. Moreover, the Agreements did not indicate the dates
and times for the use of facilities, although this information was listed on the Rental Prequalification
Request Forms.
•
Leasing charges were not collected until 24 to 52 days after the lessees had used the school facilities.
•
The school used the incorrect rates for allocating utility fees for both leases, resulting in overreimbursing $1,434 in utility fees to the Central Office.
Recommendation
•
To ensure Lease Agreements are legally enforceable, Lease Agreements should be (1) completed with
all the required information including the dates and times for use of facilities, and (2) properly
executed with all the required signatures prior to the use of facilities.
•
•
Utility fees should be allocated in accordance with the District’s approved Rate Schedule and
transmitted to Central Office accordingly.
Concur. School Board Policy 7.18 regarding Lease Agreements will be adhered to.
610
Alternative Schools
Intensive Transition South School
Address:
1509 Barton Road
Principal:
Fiscal Year 2010:
During Audit:
Michael Chaberlain
Michael Chaberlain
Treasurer:
Fiscal Year 2010:
During Audit:
Debbie Douglas
Debbie Douglas
$ 13,847.58
Checking
Investments
$ 13,847.58
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Alternative Schools
Beginning
Balances
$0.00
0.00
0.00
0.00
0.000
4,993.80
3,805.31
$ 8,799.11
Receipts
$0.00
0.00
0.00
0.00
0.00
20,611.47
7,813.47
$ 28,424.94
Disbursements
$0.00
0.00
0.00
0.00
0.00
14,445.04
8,931.43
$ 23,376.47
Transfers
In
$0.00
0.00
0.00
0.00
0.00
40.20
3,346.28
$ 3,386.48
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
60.20
3,326.28
$ 3,386.48
Ending
Balances
$0.00
0.00
0.00
0.00
0.00
11,140.23
2,707.35
$ 13,847.58
611
Intensive Transition South
Management Letter
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties, including
•
•
•
•
•
Preparing leasing documentation.
Collecting leasing fees from lessees.
Preparing MCRs (for various collections) for other staff members to sign as remitters.
Preparing Check Requisitions for other staff members to sign as requestors.
Collecting cash from staff and students for Snack Sales.
Recommendation
the school. As such, the bookkeeper should not perform incompatible duties.
Concur. Bookkeeper has discontinued filling out MCRs for staff members to sign. Bookkeeper does not
collect cash for snack sales.
DEPOSIT OF MONIES
Finding
•
off the monies into the safe. Specifically, the information for 20 sample MCRs (totaling $8,583.94 in
collections) were not recorded on the log.
•
The bookkeeper did not sign and enter the Official Receipt numbers and dates on two sample MCRs
(totaling $1,263 in collections) after the collections were recorded into the general ledger.
Recommendation
•
612
Alternative Schools
Management Letter
•
To ensure proper fiscal accountability, the bookkeeper should sign and enter the required information
onto the MCRs after the collections had been verified and recorded into the general ledger.
Concur. Sponsors are instructed to use Drop-safe and complete the Drop-safe Log. Bookkeeper will
ensure that all MCRs have required information.
Finding
•
Disbursements #1083 and #1117 (totaling $672.50) were for purchases of bus passes for students.
However, there was no record for who received the bus passes.
•
Disbursements #1116 and #1118 were for reimbursing field trip expenses to two employees. These
two reimbursements included a total of $35 in fuel purchases, although the related travel expenses
should be reimbursed based on the actual mileage incurred in accordance with District guideline.
•
A $213.97 P-Card transaction at a restaurant occurred in June 2010, was supported by a credit card
receipt in lieu of an itemized invoice/receipt. Moreover, there was no record documenting the
purpose of the purchase.
Recommendation
Specifically,
•
Employee travel expenses should be reimbursed in accordance with District guidelines.
•
that expenses were appropriate. Records should be maintained to document the purposes and
recipients for the purchase bus passes and restaurant expenses.
Concur. Bus students are required to sign for Palm Tran passes. Field trip expenses will be recorded on
appropriate travel reimbursement forms. P-Card purchases will be adequately documented (June
purchase was for staff appreciation luncheon) and supported with itemized receipts.
Alternative Schools
613
Management Letter
Finding
The review of facility leasing records found that all five sample leases (#1007, #1008, #1014, #1015, and
#1019) had the following exceptions:
•
The Lease Agreements were not executed with all the required signatures until after the lessees had
begun using the facilities. Delays ranged from one to eight days.
•
Leasing fees for these five leases were not collected until after the two days to one month after the
Recommendation
•
•
Concur. New online leasing system will assist in timely completion of leasing documentation. School will
collect lease fees at least 24 hours in advance of lease dates.
614
Alternative Schools
Address:
1601 Tamarind Avenue
Principal:
Fiscal Year 2010:
During Audit:
John Carvelli
Jeff Pollard
Treasurer:
Fiscal Year 2010:
During Audit:
Princess Pugh
Princess Pugh
$ 18,923.61
Checking
Investments
$ 18,923.61
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Beginning
Balances
$0.00
0.00
322.03
116.70
0.00
11,299.66
( 23.37)
$ 11,715.02
Alternative Schools
Receipts
$ 300.00
0.00
3,002.20
390.00
0.00
35,601.81
3,170.97
$ 42,464.98
Disbursements
$0.00
0.00
3,109.42
0.00
0.00
29,308.52
2,838.45
$ 35,256.39
Transfers
In
$0.00
0.00
295.80
0.00
0.00
1,408.56
322.03
$ 2,026.39
Transfers
Out
$0.00
0.00
500.61
0.00
0.00
1,525.78
0.00
$ 2,026.39
Ending
Balances
$ 300.00
0.00
10.00
506.70
0.00
17,475.73
631.18
$ 18,923.61
615
Management Letter
DEPOSIT OF MONIES
Finding
•
14 sample MCRs was either retained by the sponsors over an extended period or not timely processed
by the bookkeeper. In particular, $1,688.74 (MCR#70-3) in rental income collected on September 1,
2009, was not deposited into the bank until December 10, 2009.
•
The school did not always prepare MCRs for monies received in the mail. For example, a total of
$2,914.73 deposited into the Internal Funds: (1) two donations checks totaling $1,831.59, (2) three
vending commission checks totaling $421.64, and (3) one facility leasing revenue for $661.50.
Moreover, the deposit information for these collections was not recorded on the Drop-safe Log.
Recommendation
•
•
best interests of sponsors, (1) monies collected should be supported by properly completed MCRs and
relevant collection records, (2) the sponsors should record the deposit information onto the Drop-safe
Log, and (3) the bookkeeper should record the activities accordingly in the “To Be Completed by
Bookkeeper” section of the Drop-safe Log, when removing the deposits from the safe for processing.
Concur. The findings and recommendations have been noted. During 2010 the Confidential Secretary
was also assigned bookkeeping duties. Training and the implementation of your recommendations should
eliminate the reoccurrence of these findings.
Finding
•
616
Lease #1001 was repeatedly used for two different leases.
Alternative Schools
Management Letter
•
Two Lease Agreements (both were numbered 1001) did not indicate the dates and times for the use of
school facilities. Three Lease Agreements (#1004, #1005 and #1006) did not indicate the dates for
the use of facilities.
•
The July 1, 2009, Lease #1001 was charged with the incorrect rate, resulting in undercharging $1,176
in labor fees for lease coordinator.
•
The $5,984 leasing charges for the July 1, 2009, Lease Agreement #1001 was to be paid by two
installments of $2,992 each in September and December 2009. However, as of January 13, 2011, the
school had not received the second installment from the lessee.
•
Leasing charges for Lease #1004 was not collected until one month after the lessee had used the
school facilities.
Recommendation
•
A new lease number in sequential order should be assigned to each new Lease Agreement.
•
To ensure Lease Agreements are legally enforceable, they should be properly executed and completed
with all the required information, including the dates and times for use of facilities.
•
Leasing fees, including labor charges, should be computed and collected in accordance with the
District’s approved Rate Schedule.
•
The school should recoup the $2,992 unpaid leasing charges from the lessee for the July 1, 2009,
Lease #1001.
•
Concur. The findings and recommendations have been noted. The future use of the TRIRIGA leasing
program should eliminate the procedural errors. The unpaid leasing charges have been successfully
recouped.
Finding
The review of fundraiser records found the following:
Alternative Schools
617
Management Letter
•
The Senior Coupon Book Sales (Account #3-2010.01) and Senior Concession Sales (Account #32010.02) did not have the required Sales Item Inventory Report.
•
The Senior Coupon Book Sales (Account #3-2010.01) had a total estimated revenue of $1,000;
however, only $620 in sales revenue was deposited in the Internal Funds. Consequently, $380 in
estimated sales revenue was unaccounted for.
Recommendation
•
•
Concur. Fund raising sponsors are informed of their reporting record keeping responsibilities. Sponsor
transferred, but he agreed to complete the paperwork to reconcile this finding.
Additional Comments: All findings have been discussed with the personnel responsible. Corrective
action has been completed or identified and the auditor’s recommendations have been implemented. The
Confidential Secretary was required to also assume bookkeeping duties in 2010. I have proposed splitting
by Secretary Clerk (260) day position into ½ Clerk and ½ Bookkeeper. The approval could lead to
greater efficiency in accounting operations.
618
Alternative Schools
Address:
1950 Benoist Farms Road
Principal:
Fiscal Year 2010:
During Audit:
Darren Edgecomb
Darren Edgecomb
Treasurer:
Fiscal Year 2010:
During Audit:
Alberta Spann
Alberta Spann
$ 823.38
Checking
Investments
$ 823.38
Athletics
Music
Classes
Clubs
Departments
Trusts
General
Alternative Schools
Beginning
Balances
$0.00
0.00
0.00
0.00
0.00
1,116.76
3,391.26
$ 4,508.02
Receipts
$0.00
0.00
0.00
0.00
0.00
5,909.27
1,057.37
$ 6,966.64
Disbursements
$0.00
0.00
0.00
0.00
0.00
6,283.78
4,367.50
$ 10,651.28
Transfers
In
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Ending
Balances
$0.00
0.00
0.00
0.00
0.00
742.25
81.13
$ 823.38
619
Management Letter
DEPOSIT OF MONIES
Finding
•
The school did not maintain a Drop-safe Log for staff to record the deposit information before the
monies were dropped off into the safe.
•
Sponsors did not always retain the yellow copies of the related MCRs when turning in the monies and
MCRs to the bookkeeper for deposit. For example, the yellow copies for eight sample MCRs were
also provided to the bookkeeper when the monies and MCRs were turned in for deposit.
Recommendation
•
•
Concur. Turning Points Academy started completing all Drop-safe Logs effective September 27, 2010.
The new MCR forms are in use as of January 21, 2011.
ACCESS TO DROP SAFE
Finding
During the audit, we noted that the bookkeeper had the full combination to access the drop safe.
Bulletin #P-9303-AS/BA states, “To enable personnel to gain access to the drop safe without requiring
620
Alternative Schools
Management Letter
Recommendation
To ensure assets are safeguarded properly, no one (except the Principal) should have full combination to
access the drop-safe in accordance with Bulletin #P-9303-AS/BA.
Concur. Turning Points Academy new combination to the Drop-safe was delivered on January 10, 2011.
The bookkeeper no longer has the full combination to access the Drop-safe.
Finding
During the audit, we noted that the bookkeeper was performing incompatible duties in (1) preparing
MCRs (for various collections) for other staff members to sign as remitters and (2) preparing Check
Requisitions for other staff members to sign as the requestors.
Recommendation
the school. The bookkeeper should not perform incompatible duties, such as preparing MCRs and Check
Requisitions. These documents should be prepared and signed by the respectively activity sponsors.
Concur.
Alternative Schools
621
Address:
1310 North Congress Avenue
Principal:
Fiscal Year 2010:
During Audit:
Debra Johnson
Debra Johnson
Treasurer:
Fiscal Year 2010:
During Audit:
Lorrie Fortney
Lorrie Fortney
$ 590.77
Checking
Investments
$ 590.77
Athletics
Music
Classes
Clubs
Departments
Trusts
General
622
Beginning
Balances
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Receipts
$0.00
0.00
0.00
0.00
0.00
180.85
716.00
$ 896.85
Disbursements
$0.00
0.00
0.00
0.00
0.00
17.21
288.87
$ 306.08
Transfers
In
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Transfers
Out
$0.00
0.00
0.00
0.00
0.00
0.00
0.00
$ 0.00
Ending
Balances
$0.00
0.00
0.00
0.00
0.00
163.64
427.13
$ 590.77
Alternative Schools
Management Letter
Finding
The review of disbursements and P-Card records found that:
•
A $1,159.65 P-Card purchase made on January 4, 2010, exceeded the $1,000 per vendor daily limit
without obtaining prior approval from the Purchasing Department.
•
Recommendation
Specifically,
•
•
Concur. All P-Card purchases in the future will comply with the limitation requirements. The PAID stamp
practice is now in place.
DEPOSIT OF MONIES
Finding
The sponsors did not retain the yellow copies of the Monies Collected Reports (MCRs) when turning in
the monies and MCRs to the bookkeeper for deposit. Instead, the yellow copies were also provided to the
bookkeeper when turning in the monies and MCRs for deposit.
Recommendation
Alternative Schools
623
Management Letter
Concur. As a Cashless Schools site has now been set up for our school we do not anticipate collecting
monies. However, if an occasion requiring the collection of monies occurs, this protocol will be followed.
624
Alternative Schools

January 13, 2006 - The School District of Palm Beach County

Transcription

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