APOPKA MIDDLE SCHOOL FOLLOW-UP REPORT Two of the … · APOPKA MIDDLE SCHOOL FOLLOW-UP REPORT . Two...

APOPKA MIDDLE SCHOOL FOLLOW-UP REPORT Two of the eleven findings still need improvement.

June 30, 2013 Audit Comment

June 30, 2013 Management Response Follow Up Results

Audit Comment 1: Bank deposits were not dropped timely in the drop safe. Deposit should be made the same day.

Make deposits on a daily basis.

No exceptions noted during our interim review.

Audit Comment 2: Money collected outside the office was not turned into the Bookkeeper by the following day.

Any evening events, money should be turned in the next day.


Audit Comment 3: Cleared

Audit Comment 4: Request for Fund Raisers/sales Report was not completed for several fundraisers. These should be completed and approved before and after every Fund raising

Request for Fund Raising prior approval by Principal, sales report completed to show all expenditures.

One sales report was not signed by the Principal.

Audit Comment 5: Check was not supported by an Invoice or receipt. Invoice or receipt should be attached.

Invoice or receipt needs to be attached.

Exception: Invoice for hotel was not with records

Audit Comment 6: Deposit slips were not numbered. All should be numbered

All deposits should be numbered.

Numbers are being placed on slips. Bookkeeper is reviewing slips.

Audit Comment 7: Monies collected form did not have official receipt numbers. All monies collected forms should have an official receipt number on them.

Record the official receipt numbers on each monies collected form.

Monies Collected Forms included official receipts.

Audit Comment 8: Transfer documents were not issued immediately upon transfer of collections from student to the teachers. All monies collected should be counted in presence of the student and a receipt issued. Official receipt should then be completed and remitted to the bookkeeper.

Receipts need to be issued immediately upon transfer of money from student to teacher. Monies collected form will be filled out and turned in to bookkeeper the same day.

Transfers had two signatures.

Audit Comment 9: Official receipts did not have supporting documentation for a donation. Supporting documents such as a donation letter should accompany all donations.

Make sure all official receipts for donations have supporting letter.


Audit Comment 10: Ticket Inventory report was prepared incorrectly and not signed by ticket manager. Also the ticket sales report was not filled out correctly. Both reports should be filled out correctly and signed by the appropriate people.

Ticket Inventory report needs to be filled out correctly and signed by the ticket manager. A ticket sales report needs to show the color and numerical sequence of tickets sold and the official receipt number, and completed for each admission ticket and signed by the ticket Manager and bookkeeper. All tickets must be accounted for on a ticket inventory report.

Official receipts were not on ticket sales reports. The bookkeeper placed them on the reports during our interim field work. Pending Inventory – Year end

Audit Comment 11: Monthly bank reconciliations were not completed in a timely manner. All bank reconciliations need to be done in a timely manner.

Make sure that monthly reconciliation reports are done and signed before deadline.

Reports were submitted timely Note: Four months did not balance.

Audit Comment 12: Assignment and accountability records were not signed by the preparer. All assignment and accountability records should be signed by the preparer.

Accountability and assignment records need to be signed by the preparer.

Exception: Requires addition attention

PDS_5/1/14

AVALON MIDDLE SCHOOL FOLLOW-UP REPORT Eight of the eleven (11) exceptions indicated improvement. Two additional exceptions were noted.



Audit Comment 1: “Monies collected from outside the main office were not turned in to the school bookkeeper by the following day for certain collections.”

“No delay in turning in monies collected. The OCPS Receipting Policy & Procedures were reviewed with staff and teachers at August 14, 2013 Preplanning Meeting. "Money Matters" is a topic on the monthly Faculty Meeting agenda. The Teacher's in policy violation for the 2012-2013 fiscal year signed a written warning document.”

We reviewed the supporting documentation for twelve (12) official receipts totaling $26,938.05 within the August, 2013 through February, 2014 time period. Exception: Our review found Official Receipt #1637 totaling $2,775 was not turned in to the school bookkeeper by the following day. Exception: The subsidiary receipts for Official Receipt #1637 only totaled $170. We also noted that subsidiary receipts were not issued as required for Official Receipt #1679 totaling $440.

Audit Comment 2: “A request for fund raising activity form was not completed for the Husky 5K fundraiser. In addition, a sales report was not completed for the fundraiser.”

“A fund raising activity form will be completed for all fund raising activities conducted by the school and approved by the principal prior to activity. A sales report will be completed for each sales activity conducted and will be signed by the principal. The OCPS Fund Raising & Sales Report Policy and Procedures were reviewed with staff and teachers at August 14, 2013 Preplanning Meeting. "Money Matters" is a topic on the monthly Faculty Meeting agenda. The teacher in policy violation for the 2012-2013 fiscal year signed a written warning document.”

During our site visit on February 19-20, 2014, a request for fund raising activity form and sales report were generally complete and available for review. Exception: State sales tax was not paid to the vendor for two fund raising activities.

Audit Comment 3: “The School Board Procurement Services Policy was not followed for the purchase of PE uniforms.”

“Each purchase order over $5000.00 will have three quotes. All expenditures over $25,000.00 will have three bids. The OCPS Purchasing Policy & Procedures were reviewed with staff and teachers at August 14, 2013 Preplanning Meeting. "Money Matters" is a topic on the monthly Faculty Meeting agenda. The Teacher in policy violation for the 2012-2013 fiscal year signed a written warning document.”

Three quotes were obtained for the purchase of PE uniforms.

Audit Comment 4: “Several requisition and purchase order forms were not dated by the principal.”

“All requisition's and purchase order forms will be dated by the principal. The bookkeeper will check each form for a signature approval day by the principal. The principal and bookkeeper meet bi-weekly to discuss and review school finances.”

The requisitions and purchase order forms that we reviewed on February 19, 2014 were dated by the principal.

Audit Comment 5: “Funds of approximately $66,700 were invested in a non-interest-bearing checking account.”

“Excess funds will be placed in an interest bearing account. $20,000 was transferred from cash account to savings account. The bookkeeper contacted OCPS Internal Auditor requesting formula used by auditors to calculate excess funds. The principal and bookkeeper will monitor cash account for excess funds in cash account. The principal and bookkeeper meet bi-weekly to discuss and review school finances.”

Exception: A review of the Savings account ledger found a $30,000 entry that was recorded and then reversed on October 14, 2013. Therefore, no funds have been placed in an interest bearing account as of February 18, 2014.

Audit Comment 6: “A year-end inventory was not completed for the locks.”

“An inventory will be conducted for all locks and resale merchandise on-hand.

A sales report for the Lock Rental activity was completed as of February 14, 2014.

"Money Matters" is a topic on the monthly Faculty Meeting agenda. The teacher in OCPS Inventory Policy violation for 2012-2013 fiscal year, signed a written warning document.”

Audit Comment 7: “Official receipts and checks were not always issued in numerical sequence in the School Funds Online system.”

“Official Receipts and Checks will be in numerical sequence when a School Funds Online Report is generated.”

A review of the Receipts Register in the School Funds Online system found receipts for the most part were issued in numerical sequence. The Check Register disclosed all checks were in issued in numerical sequence.

Audit Comment 8: “A bank deposit was not deposited timely in the drop safe.”

“All funds collected will be deposited the same day of collection.”

The bank deposits that we reviewed on February 19-20, 2014 were deposited timely in the school safe.

Audit Comment 9: “The sales report for the seventh grade T-shirt fundraiser contained errors in the sales and inventory calculations.”

“The 7th Grade T-Shirt Sales Report was corrected. An accurate sales report will be completed for each sales activity and signed by the principal. The OCPS Fund Raising & Sales Report Policy and Procedures were reviewed with staff and teachers at August 14, 2013 Preplanning Meeting. "Money Matters" is a topic on the monthly Faculty Meeting agenda. Note: The teacher that completed the Sales Report is no longer with OCPS because he is teaching abroad.”

Our review of the 7th Grade T-Shirt resale activity disclosed no significant errors on the sales report.

Audit Comment 10: “The requisition and purchase order forms for several checks were completed after the goods or services were purchased.”

“All goods and services will be purchased after written approval by the principal. The OCPS Purchasing Policy & Procedures were reviewed with staff and teachers at August 14, 2013

Exception: Our review of eleven (11) disbursement transactions totaling $9,719.30 within the September, 2013 through February, 2014 time period found two instances where the Principal’s written approval was after the goods or services were ordered/purchased.

Preplanning Meeting. "Money Matters" is a topic on the monthly Faculty Meeting agenda. The teacher's in policy violation for the 2012-2013 fiscal year signed a written warning document.”

Audit Comment 11: “The school incurred late fees and finance charges on postage machine expenditures.”

“The Bookkeeper contacted Procurement Department regarding NeoFunds Neopost Postage Tampa Florida, remittance address is not in SAP. Procurement Department resolved issue and added remittance address. No late fees or finance charges have been incurred since problem resolved.”

During our review of disbursements, we found no instances of late fees and finance charges being incurred.

AUDIT RESPONSE MATRIX FISCAL PERIOD: _2013·2014. ____ _

DEPARTMENT/SCHOOL: Avalon Middle School ADMINISTRATOR/PRINCIPAL: Judith Frank 7 CkteiC1Jl./!--ff) tvJr:::I::y DEPARTMENT HEAD/AREA SUPERINTENDENT: Dr. Anna D. Di9i//h j ikl.~ ) ~

Exception Noted What is? What should be?

Exception: Our review found Official Receipt #1637 totaling $2,775 was not turned in to the school bookkeeper by the following day.

Exception: The subsidiary receipts for Official Receipt #1637 only totaled $170. We also noted that subsidiary receipts were not issued as required for Official Receipt #1679 totaling $440.

IA092010

Management Response What needs to be done?

Reiterate to faculty the policy of "same day monies collected and turned in to bookkeeper policy" Plan for a bookkeeper back-up. Have a plan for events that collect money on non-school days.

Sub-receipts need to be issued when appropriate with no exceptions.

When fund raiser request are made, all items that will be sold

~~ ~7

Responsible Per~ Who needs to do it?

Bookkeeper, administration and staff

Teachers and Bookkeeper

Teachers

Outcome Timeline When will the action be completed? What is the evidence of completion?

Principal will review the policy at the May faculty meeting and put it in writing in the weekly "Frank's Friday Focus". Bookkeeper will train a back-up, and create plan for money collected on non-school days. Staff who repeatedly violate policy will receive a written statement.

All monies collected will be receipted per OCPS policy. Staff was given repeated instruction on policy for sub-receipts. This event is no longer sponsored by the school.

RECEIVED

MAY 1 3 2014

EAST LEARNING COMMUNITY

.-Exception: must be stated in the paperwork. Immediately all fundraiser catalogs State sales tax was not paid to the must be attached to the request for vendor for two fund raising the fundraiser to insure that sales activities. tax is being paid.

Monies need to be placed in an interest bearing account Bookkeeper

Exception: Principal As of 3-13-2013 a deposit of A review of the Savings account 50,000.00 was placed in a Money ledger found a $30,000 entry that market account with Old Florida was recorded and then reversed Bank. on October 14, 2013. Therefore, no funds have been placed in an interest bearing account as of February 18, 2014.

Reiterate to faculty the OCPS Principal Information about proper Exception: policy regarding not purchasing Bookkeeper bookkeeping procedures was Our review of eleven (11) and items without prior written Teachers reviewed with each department on disbursement transactions approval 5/7/2013 and this information is totaling $9,719.30 within the reflected in their minutes. September, 2013 through Information will be shared in the February, 2014 time period Friday Focus on 5/9/2014 and found two instances where the teachers that do not follow Principal's written approval was procedures will be given written after the goods or services were notification. ordered/purchased.

RECEIVED

MAY ~ 3 2014· L-...

IA092010 EAST LEARNING COMMUNllY

CARVER MIDDLE SCHOOL Six (6) of the twelve exceptions require additional attention.


June 30, 2013 Management Response

Follow Up Results

1. Monies collected from outside the main office were not turned into the school bookkeeper by the following day for the following collections.

All monies should be turned into the main office by 2:00pm each and every day. The bookkeeper will stop what she is doing and immediately process all deposits, then drop it in the vault.


2. A request for fund raising activity form was not approved for the Band Candy fundraiser, Virginia Trip fundraiser, or Golf tournament Fundraiser.

The bookkeeper will make sure that the Activity Form is approved and signed off by the principal before any funds are received and deposited.

We noted that the principal approved fundraising request forms.

3. A sales report was not completed for the Band Candy and Cookies fundraisers, Virginia trip fundraiser, and the charity golf tournament fund raiser.

The bookkeeper will make sure that a sales report is completed when the final money is turned in for any items.

Exception: Sales reports were not prepared as procedures require. Reports did not indicate the number of items sold, or the price of items sold. Official receipts were not on sales report.

4. The requisition and purchase order form for the following check was completed after the goods or services were purchased.

The bookkeeper will make sure that the requisition form is signed and approved by the principal before any items are purchased ordered.

Exception: We noted purchases that were made prior to the principal’s approval of the purchase requisition.

5. The vending machine commission contract was not signed by the principal.

The bookkeeper will make sure that all contracts are approved and signed by the principal.

The vending machine commission contract was signed by the principal.

6. Funds of $1,970.11 were transferred into the Principal's Discretionary account from the

The bookkeeper will not transfer any funds into the Principal Discretionary unless she has a letter that states to

Exception: Money has not yet been moved.

Teachers Lead Program account.

be used at Principal's discretion.

7. A sales report for the PE Uniform sales was not signed by the principal. A sales report is required for each sales activity conducted and must be signed by the principal.

The bookkeeper will make sure that a sales report is completed when the final money is turned in for any of these items.

Exception: No sales report was provided for T-Shirts Sales.

8. One official receipt was issued for collections from multiple sources.

The bookkeeper will make sure and do a separate monies collected form for all money turned in to her.


9. The following donation with no specific purpose designated by the donor was posted to the Principal's Discretionary account.

The bookkeeper will only put money in the Principal's Discretionary if the donation letter states to be used at the principal's discretion.


10. Ticket sales reports that correspond with official receipt numbers 298, and official receipt number 330, did not indicate the official receipt numbers.

The bookkeeper will make sure that when the ticket sales reports are turned in she puts the official receipt number on all forms.

Exception: Tickets were not pre-priced for the carwash as policy requires. No ticket acquisition information was on file for those tickets used.

11. Tickets were not issued for admission charges for the May-fest celebration.

The bookkeeper will make sure that tickets are sold for all school sponsored activities.

No admission events had taken place at the time of our interim review.

12. The following check was not supported by a vendor invoice or receipt.

The bookkeeper will make sure that she has an invoice or a receipt from the vendor to attach to the PO.

Exception: Paid with packing slips and shipping confirmation, not invoice.

CASTLE CREEK ELEMENTARY FOLLOW-UP REPORT Fourteen of the fifteen (15) exceptions indicated improvement. One additional exception was noted and 1 exception will be evaluated at year end.



Audit Comment 1: “The Request for Fund Raising Activity form and Sales report were not completed for the Art show, 5th Grade and Sno-Cone fundraisers.”

“Fund Raisers event forms have been turned in, signed and approved for Fall Festival hosted by PTA.”

A fund raising approval form and a sales report were completed for a Lollipop fundraiser. Exception: State sales tax was not paid to the vendor or to the Department of Revenue for items purchased for resale.

Audit Comment 2: “Monthly bank reconciliation reports were not completed timely during the school year.”

“New Bookkeeper has been hired for Castle Creek and the monthly report for July and August has been submitted way before the 20th of the month.”

The Monthly bank reconciliation reports for July 2013 through January 2014 were submitted timely.

Audit Comment 3: “The June 30, 2013 bank reconciliation report contained eight deposits in transit errors totaling $7,878.50 with dates ranging from September 26, 2011 through May 1, 2013. These errors were due to receipts and credit card payments being recorded in the accounting system twice which caused the school’s general ledger or book balance to be overstated as of June 30, 2013.”

“New Bookkeeper has met with Rose Denard and duplicate deposits and transactions have been properly removed and recorded.”

A review of the July 2013 through January 2014 bank reconciliation reports disclosed no errors.

Audit Comment 4: “The Receipts & Check Register on the School Funds Online system disclosed Official Receipts & Checks were not issued in numerical sequence.”

“New Bookkeeper has started a check request log for the current fiscal year of 2013-2014, including checks that have been issued from July 1st, 2013 to present.”

A review of the Receipts and Check Register on the School Funds Online system found receipts and checks were issued in numerical sequence for the July 1, 2013 through February 12, 2014 period.

Audit Comment 5: “The school reported on the June 30, 2013 year-end report that there were no accounts payable or accounts receivable at the end of the 2012/2013 school year. Our review disclosed accounts payable totaling $3,878 and accounts receivable totaling $631 that should have been reported on the school’s final monthly report.”

“New Bookkeeper will track any account receivable/payable that is pending by end of year closeout.”

Pending: The school’s reporting of accounts payable and accounts receivable will be evaluated at fiscal year-end.

Audit Comment 6: “Assignment and Accountability records to account for pre-numbered subsidiary receipts were not maintained.”

“New Bookkeeper has already started collecting subsidiary receipts from teachers and kept in numerical order.”

Assignment and Accountability records for subsidiary receipts on campus were partially completed.

Audit Comment 7: “Staff members did not prepare written explanations for 20 missing subsidiary receipts.”

“New Bookkeeper has conducted training sessions with teachers as to how receipts are to be kept, protected and accounted for. Teachers have been made aware of the consequences should they misplace a receipt.”

Explanations for missing receipts that were reviewed and acknowledged by the Principal were completed.

Audit Comment 8: “Collections totaling $1,282 were not deposited in the school safe in a timely manner.”

“Deposits are made the same day they have been received by the Bookkeeper.”

We reviewed the supporting documentation for twelve (12) official receipts totaling $3,487 within the August, 2013 through February 12, 2014 time period. All deposits that we examined during our limited review were deposited in the school safe in a timely manner.

Audit Comment 9: “$330 collected in April 2013 was found in the records and deposited in August 2013.”

“Deposit transactions are made daily by Bookkeeper.”

No collections were found in the records that we reviewed during our site visit on February 12, 2014.

Audit Comment 10: “Monies collected by a staff member were not forwarded to the school bookkeeper by the following day. Our review disclosed collections totaling $88 that were collected on October 17, 2012 was not submitted to the bookkeeper until October 23, 2012.”

“Teachers have been made aware of proper collection and forwarding of monies to bookkeeper on same day of collection. Teacher signed in at training sessions during pre-planning for proper money handling.”

We noted 2 instances where collections totaling $35 were not turned in to the school bookkeeper by the following day.

Audit Comment 11: “Staff Members did not issue subsidiary receipts for collections totaling $826.”

“Training sessions were conducted to all Staff members indicating the importance of subsidiary receipts and examples were given. Sessions were held during pre-planning and an open forum was available for all questions and concerns from staff members.”

Staff members appropriately issued subsidiary receipts for the receipts that we examined on February 12, 2014.

Audit Comment 12: “An audit trail was not always provided. Monies Collected Forms and subsidiary receipts were not always filed in a manner to facilitate a review.”

“New Bookkeeper has up to date monies collected and subsidiary receipts kept in order now and throughout the school year for easier closing of year record keeping.”

An audit trail was provided for the receipts that we reviewed on February 12, 2014.

Audit Comment 13: “Our review of 12 checks totaling $9,586 disclosed four requisitions totaling $5,148 that were completed after the goods or services were received and two requisitions totaling $1,570 that were not signed by the Principal.”

“Along with check requisition forms attached is a summary balance of the actual account being used for that check request for principal review and approval and to avoid inappropriate expenditures.”

Exception: Our review of ten (10) disbursement transactions totaling $9,761 within the September, 2013 through February 12, 2014 time period found 2 instances where the Principal’s written approval was after the goods or services were ordered/purchased.

Audit Comment 14: “Our review of 6 purchasing card transactions disclosed the Record of Charge Card Use forms were not always completed and monthly statements were not always signed by the cardholder and supervisor.”

“New Bookkeeper has completed all credit card statements and Charge Card Use forms for July and August with proper signatures and receipts included.”

The Record of Charge Card Use forms and credit card statements that we reviewed were signed by the cardholder and principal.

Audit Comment 15: “Purchasing card charges were not reconciled to the appropriate General Ledger each month. A review of the default General Ledger 4519 for work location 1612 disclosed $6,381.14 in un-reconciled charges.”

“New Bookkeeper has reconciled in WORKS in a timely manner for the months of July and August.”

A review of General Ledger 4519 for work location 1612 found no un-reconciled purchasing card charges as of February 6, 2014.

AUDIT RESPONSE MATRIX FISCAL PERIOD: _201212013 ____ _

DEPARTMENT/SCHOOL: ADMINISTRATOR/PRINCIPAL:

Castle Creek Elementgry Sebool Mr. Seth Daub~L.-d~ /,/\-(, /

DEPARTMENT HEAD/AREA SUPERINTENDENT: Dr. Anna D. Diaz (~/i) /~ /


Exception 1: State sales tax was not paid to the vendor or to the Department of Revenue for items purchased for resale.

Exception 2: Our review of ten (10) disbursement transactions totaling $9,761 within the September, 2013 through February 12,2014 time period found 2 instances where the Principal's written approval was after the goods or services were ordered/purchased.

IA092010


Tax should be paid to the vendor upfront and noted on the invoice. Or tax should be sent in to the tax department once account has been set up.

Principal written approval should take place before any trip or purchase be confirmed or made.

~~L/fl

Responsible Person ~ Outcome Timeline Who needs to do it? I When will the action be completed?

Bookkeeper or Teacher who places order directly with the vendor.

Bookkeeper and Principal should address the importance to all staff of this procedure.

What is the evidence of completion? This will be done at the next fundraiser, so far we have not had another fundraiser this year.

All field trips and purchases have been approved by the Principal on a requisition form, prior to scheduling or purchasing anything.

RECEIVED

APR 30 2014


OCPS1055INA (Revised 9/2010)

GLENRIDGE MIDDLE SCHOOL FOLLOW-UP REPORT Nine of the ten (10) exceptions indicated improvement. Two additional exceptions were noted.



Audit Comment 1: “The fund balance appears excessive as of June 30, 2013.”

“Immediately. Money will be used to benefit the student body.”

Funds totaling $19,776 were sent to the District office to purchase computers for the media center in December 2013. The school is waiting for a revised invoice totaling approximately $10,000 to pay for the Memory Books from the prior year. The school is also planning to spend funds on campus beautification.

Audit Comment 2: “Although funds of approximately $44,000 were invested in an interest-bearing account, funds of approximately $26,600 were still invested in a non-interest bearing checking account as of June 30, 2013.”

“Immediately. Monies will be in an interest bearing account if not used by the entire student body by June 2014.”

Funds were invested with the District treasurer.

Audit Comment 3: “Monies collected form that corresponds with official receipt number 771 did not indicate the corresponding subsidiary receipt numbers.”

“Immediately. It will be completed by recording all Official receipts, Subsidiary receipt and deposit on the monies collected form.”

We reviewed the supporting documentation for ten (10) official receipts totaling $11,125 within the August, 2013 through February, 2014 time period. The Monies Collected forms that we reviewed on February 28, 2014 did include the subsidiary receipt numbers.

Audit Comment 4: “A donation with no specific purpose designated by the donor was posted to an account other than the General account.”

“Immediately. It will be completed by using the designated account.”

The school is maintaining a donation letter folder for receipts that are posted to an account other than the General account.

Audit Comment 5: “Several monies collected forms were not dated by the sponsor.”

“Immediately. Monies collected forms will have signed sponsor, official receipt

The monies collected forms that we reviewed on February 28, 2014 were dated.

numbers, subsidiary receipt numbers and dates to show a complete and accurate audit trail.”

Audit Comment 6: “A ticket sales report was not completed for the Spirit/Flag Football Game admission event.”

“Immediately. Tickets will be completed and recorded by color, numerical order and official receipt.”

Ticket sales reports were generally completed. Exception: Blue tickets used for several admission events were not pre-priced.

Audit Comment 7: “A sales report was not completed for the Soccer Team car wash.”

“Immediately. Sales reports will be completed by recording all fund raiser events and signed by the Principal.”

Our review found sales reports were generally complete for several resale/fundraiser events. Exception: Request for Fundraising Activity form and Sales Report was not completed for the SAFE Club T-Shirt resale activity.

Audit Comment 8: “There were no ticket inventory reports for ticket sales.”

“Immediately. Tickets will be completed by recording all ticket sales on the Ticket Inventory Report.”

Ticket Inventory reports are being maintained.

Audit Comment 9: “The requisition and purchase order forms were completed after the goods or services were purchased.”

“Immediately all requisition and purchase orders will be approved by the Principal prior to the purchase.”

Exception: Our review of ten (10) disbursement transactions totaling $25,285.61 within the September, 2013 through February, 2014 time period found three instances where the Principal’s written approval was after the goods or services were ordered/purchased.

Audit Comment 10: “Use tax on the cost of items held for resale was not calculated and remitted to the Department of Revenue.”

“Immediately all resale tax will be calculated and remitted to the Department of Revenue.”

State sales tax was paid to the vendor for PE Uniforms and Club T-shirts purchased for resale. State sales tax was not paid to the vendor for magazines purchased for resale. The school collected tax for a concession event and is researching the process of registering with the Department of Revenue to remit funds.

AUDIT RESPONSE MATRIX FISCAL PERIOD: _2013-2014, ____ _

~ DEPARTMENT/SCHOOL: Glenridge Middle School

~ ~ ADMINISTRATOR/PRINCIPAL: ' Trevor Honoha~~ L:\ ,-C'"'\ /

DEPARTMENT HEAD/AREA SUPERINTENDENT: Dr. Diaz { l.L---~/\~


1. Blue tickets used for several admission events were not pre-priced.

2. Request for Fundraising Activity Form and Sales Report was not completed for the Safe Club T-shirts Resale.

3. Our review of ten (10) disbursement transaction totaling $25,285.61 within September, 2013 through February. 2014 time period found three instances where the Principal's written approval was after the goods or services were ordered and purchase.

IA092010


1. Record ticket sales on the Ticket report form. Tickets should be sorted by color, numerical order and official receipt.

2. Fund Raiser report and Sales Report should be completed for each fund raiser event and approved by Principal.

3. Requisition and purchase order forms should be completed and approved by the principal prior to the purchase.

~ fr(J Responsible Person Who needs to do it?

1. Bookkeeper Ticket Manager

2. Principal

3. Principal

Outcome Timeline When will the action be completed? What is the evidence of com~letion?

1. Immediately. Tickets will be completed and recorded by color, numerical order and official receipt.

2. Immediately. Fund raiser and sales reports will be completed by recording all fund raiser events and signed by the Principal.

3. Immediately. All Requisition and purchase order would be approved prior the purchase by Principal.

RECEIVED

APR 2 9 2014

OCPS 1 055WAtRev1~g(t'9ittl~~'IIY

GOTHA MIDDLE SCHOOL Audit Period: 07/01/13 – 01/31/14 12 of 16 exceptions indicated improvement; 2 did not require evaluation.

June 30, 2013 Audit Comments


Follow-up Results

Audit Comment 1: Monies collected by a staff member were not forwarded to the school bookkeeper by the following day. Our review disclosed collections totaling $310 that were collected May 21, 2013 and May 28, 2013 were not submitted to the bookkeeper until June 4, 2013. School Board Policy DIB requires that all collections made outside of the school office shall be turned in to the school office no later than the next business day. When funds are held in non-secured areas, loss or theft could occur and accountability is lost.

Ensure that the staffulty members understand the policies laid out by OCPS which are also in the Gotha Middle School Staffulty Handbook and reiterated during Gotha Middle School's start of the year meeting. The staffulty member signed off on the handbook, indicating that she read and understood the contents. She was also present during the staffulty meeting where expectations were reviewed.

No exceptions noted during interim review.

Audit Comment 2: Numerous bank deposits were not deposited timely in the school safe.

Gotha's bookkeeper did not deposit money in a timely manner. She chose to resign in lieu of termination.


Audit Comment 3: Ticket sales reports did not always include the official receipt number.

Gotha's bookkeeper did not deposit the money from the ticket sales. As a result, an official receipt was not generated. She chose to resign in lieu of termination.


Audit Comment 4: No sales report was prepared for the yearbook sales activity.

A sales report must be prepared for the yearbook sales.


Audit Comment 5: A ticket inventory record and ticket sales report was not completed for the drama

A ticket inventory record and ticket sales report must be completed for any drama

Exception: Two admission events were sampled and neither had an Official

GOTHA MIDDLE SCHOOL Audit Period: 07/01/13 – 01/31/14 12 of 16 exceptions indicated improvement; 2 did not require evaluation. production.

production. Receipt number recorded on the sales report.

Audit Comment 6: The January and February 2013 bank reconciliation reports listed deposits dated from the middle of the month as in transit at the end of the month. The school principal should note delays in deposits during the review of the bank reconciliation and investigate the reasons. Such delays are not in accordance with procedures and could signal a serious problem.

The action has been completed. The principal was informed that any deposit that is dated from the middle of the month and is in transit at the end of the month is a red flag that deposits are not being done in a timely manner and that such a delay would indicate a serious problem.


Audit Comment 7: Five school internal accounts checks dating as far back as April 14, 2011 remain outstanding. All outstanding checks dated more than 180 days should be reviewed for the possibility of being voided.

The checks need to be reviewed and voided.


Audit Comment 8: A comparison of collection documentation (subsidiary receipts, fundraiser sales reports, ticket sales reports) with official receipts entered in the system disclosed a shortage of funds in excess of $21,000.

Gotha's bookkeeper did not deposit funds in excess of $21,000. She chose to resign in lieu of termination.

Not applicable.

Audit Comment 9: We learned that staff members used envelopes for depositing or dropping off funds in the school safe when the bookkeeper was not available. Later, when the bookkeeper retrieved the funds from the safe, she was the only individual present to verify the funds. This indicates

Gotha's bookkeeper did not follow OCPS guidelines for retrieving funds from the safe. She chose to resign in lieu of termination.


GOTHA MIDDLE SCHOOL Audit Period: 07/01/13 – 01/31/14 12 of 16 exceptions indicated improvement; 2 did not require evaluation. that money changed hands without documentation which causes a break in the audit trail and a loss of accountability. Audit Comment 10: Assignment and Accountability records to account for pre-numbered subsidiary receipts were not completed in accordance with the procedures outlined m the Internal Accounts Handbook. By not accounting for all pre-numbered instruments each year, errors or irregularities could occur without timely detection.

All subsidiary receipts must be completed in accordance with the procedures outlined in the Internal Accounts Handbook.

Assignment and Accountability form was in use and up to date.

Audit Comment 11: When cleaning out the office of the previous bookkeeper, $78 that was collected in the prior school year was found and deposited in August 2013.

Gotha's bookkeeper did not deposit funds in excess of $21,000. She chose to resign in lieu of termination.

Not applicable.

Audit Comment 12: Our review of 13 checks totaling $8,545 disclosed one requisition totaling $1,120 that was signed by the Principal after the goods or services were ordered.

All POs must be approved prior to purchasing goods.

Exception: Two exceptions noted.

Audit Comment 13: Adequate documentation for various refunds was not maintained. All checks should be supported by invoices, receipts or some form of documentation clearly explaining the authorization for disbursement of school funds.

Adequate documentation for various refunds must be maintained and so that all checks are supported by invoices, receipts or some form of documentation to clearly explain the authorization for disbursement of school funds.


Audit Comment 14: Our review of the General account ledger

All expenditures from the General account

No exceptions noted during interim

GOTHA MIDDLE SCHOOL Audit Period: 07/01/13 – 01/31/14 12 of 16 exceptions indicated improvement; 2 did not require evaluation. found three improper expenditures from the General Account totaling $891 for flowers and the end of year staff luncheon. All expenditures from the General account should be for the benefit of the entire student body.

will be for the benefit of the entire student body

review.

Audit Comment 15: According to bank confirmation documentation the previous bookkeeper was still listed as an authorized check signer as of June 30, 2013. When an employee is relieved of duty, the school should notify the bank immediately to remove privileges and access rights until the investigation is complete.

If an employee is relieved of duty, the school will notify the bank immediately to remove privileges and access rights until the investigation is complete.

Former bookkeeper is not an authorized check signer per the bank.

Audit Comment 16: Our review of 8 journal entries disclosed 1 journal entry voucher that was not signed by the Principal and 4 Journal Entry vouchers that could not be located. Journal entries are adjustments to the books and/or transfers of funds from one school account to another. Non-routine transaction like journal entries should be documented and approved by the Principal.

Non-routine transactions like journal entries will be documented and approved by the Principal.


HILLCREST ELEMENTARY SCHOOL All 10 findings show improvement.



Follow Up Finding

1. The fund balance appeared excessive as of June 30, 2013.

Maintain a fund balance around $4,000 based on this year's total receipts.

No exception noted during our interim review although the non-trust accounts fund balance is nearing twenty thousand dollars.

2. One official receipt was issued for collections from multiple sources.

Issue a separate official receipt for each monies collected form according to its origin identified on source documents.

A single official receipt was issued for monies collections.

3. Several official receipt numbers were issued days after the funds were placed in the drop safe.

Issue official receipts in a timely manner.

Official receipts were issued for funds when collected.

4. A bank deposit, official receipt number 575, was not deposited timely in the drop safe the same day of collection.

Deposit all receipts in the drop safe on the same day of collection.

Deposits are collected on Tuesdays and Thursdays.

5. A sales report was not completed for the school shirt sales.

Complete a sales report for all school shirt activity and have Principal sign.

None sold in audit period.

6. Request for fundraising activity forms were not completed for the Art fund raising activity. In addition, a contracted associated for the activity could not be located.

Complete a fund raising activity form as well as a contract for each fundraising activity.

Fundraising Request forms are being prepared and contracts were available for review.

7. The requisition and purchase order form corresponding with check 5150 in the amount of $2,378.40 was signed by the principal, but contained no other information.

Complete a requisition and purchase order form, each time an individual requests to make a purchase, to include required information for quantity, description, unit price(s) and total cost.


8. Funds, approximately $45,000, were invested in a non-interest bearing checking account as of June 30, 2013.

Invest excess funds in an interest bearing checking account.


9. Official receipt, number 5150, did not have any supporting documentation for a donation.

Provide supporting documentation, such as a remittance advice or a donation letter, for all official receipts.

Supporting documentation was provided for donations.

10. Use tax on the cost of items held for resale was not calculated and remitted to the Department of Revenue.

Compute use tax on the cost of untaxed items for resale and remit to the Florida Department of Revenue as required.

No sale tax was paid out of account 6802.

MAITLAND MIDDLE SCHOOL FOLLOW-UP REPORT Ten of the fifteen (15) exceptions indicated improvement. Two findings still need improvement. Three findings will be evaluated at fiscal year-end. Three additional findings were noted.



Audit Comment 1: “Annual sales reports were not completed for the yearbook sales or PE uniform sales.”

“This policy has been reviewed and reports given to appropriate individuals to complete sales reports.”

Pending: Annual sales reports for the Yearbook and the PE uniform sales will be completed at fiscal year-end.

Audit Comment 2: “Our review disclosed collections totaling $375 that were collected on September 6-7, 2012 were not submitted to the bookkeeper until September 18, 2012.”

“Policy reviewed on the collection of monies.”

We reviewed the supporting documentation for twelve (12) official receipts totaling $11,833.53 within the August, 2013 through February, 2014 time period. Exception: Our review found official receipt #1155 totaling $1,415 was not turned in to the school bookkeeper by the following day. When comparing the subsidiary receipts issued by the teacher to the official receipt recorded in the system, a $30 shortage was discovered for this receipt. Exception: Subsidiary receipts were not always issued as required. Official receipt #1396 totaled $476 but the subsidiary receipts only totaled $368.

Audit Comment 3: “Assignment and Accountability records to account for pre-numbered subsidiary receipts were not completed properly.”

“Preparation of Assignment and Accountability Reports reviewed.”

Pending: Assignment and Accountability records were partially completed. We will evaluate the completeness of these records at fiscal year-end.

Audit Comment 4: “Official Receipt 1094 totaling $12,874 received by the Bookkeeper on June 3, 2013 was apparently not deposited in the school safe until June 6th or June 7th, 2013 since the funds were not credited on the bank statement until June 10, 2013.”

“Process reviewed to ensure timely transmission of funds to the bank.”

Exception: Eight deposits totaling $5,294 were not deposited in the school safe in a timely manner.

Audit Comment 5: “An audit trail was not consistently provided. Monies Collected forms did not always reference the subsidiary receipts numbers and the calculator tape for subsidiary receipt collections did not always reference the official receipt number.”

“Monies Collected form will reference the subsidiary receipt numbers and a calculator tape for subsidiary receipt collections will also reference the official receipt number.”

An audit trail was provided for the receipts we reviewed on March 12, 2014.

Audit Comment 6: “The school reported that there was no year-end inventory, accounts payable or accounts receivable balances at June 30, 2013. Our review disclosed school store inventory totaling $2,230, accounts payable totaling $2,386 and accounts receivable totaling $200 that should have been reported on the school’s final monthly report.”

“Purchase Order log will be reviewed and inventory reports completed and reviewed prior to submitting to principal for signature.”

Pending: The school’s reporting of inventory, accounts payable and accounts receivable will be evaluated at fiscal year-end.

Audit Comment 7: “A review of the Orchestra Poinsettia sales report disclosed $8,034 in sales but only $7,734 was recorded in the account ledger. No explanation was given for the $300 shortage. We also noted that the total inventory purchased for the fund-raiser as noted on the sales report was not in agreement with the total quantity purchased on the vendor’s invoice.”

“Vendor’s invoices, sales reports and deposits will be reviewed for accuracy at the close of the fundraisers.”

A review of the Orchestra Poinsettia and Chorus Spirit Cups resale activities disclosed no significant errors on the sales report.

Audit Comment 8: “State sales tax was not paid to the vendor for the Spirit Cups and Poinsettia fundraisers.”

“Policy reviewed on the resale of items with faculty.”

A review of the Orchestra Poinsettia and Chorus Spirit Cups invoice documentation found state sales tax was paid to the vendor.

Audit Comment 9: “State sales tax was not calculated and remitted to the Florida Department of Revenue for Athletic and Band concession sales.”

“Policy reviewed with individuals conducting concessions and sales tax computed using the Concession Sales Form, and sales tax moved to correct fund to ensure payment to the Florida Department of Revenue.”

State sales tax was remitted to the Florida Department of Revenue for concession activity.

Audit Comment 10: “A ticket inventory record was not completed for the $2 Red and $3 Gold Athletic tickets.”

“Policy reviewed with event sponsors.”

Ticket Inventory reports for athletic tickets are being maintained. Exception: No Ticket Inventory Report or Certification statement was maintained for the Halloween dance and Movie night admission events. We also noted that the wristbands that were used for admission were not pre-numbered or pre-priced.

Audit Comment 11: “The unsold tickets for the Spring Chorus show were not retained for audit verification.”

“Policy reviewed with event sponsors.”

There were no events where unsold tickets would be retained.

Audit Comment 12: “The Principal’s written approval on the requisition and purchase order for check 5677 totaling $11,192 was after the agreement date. We also noted another agreement relating to the Orchestra trip that was not signed by the Principal.”

“Policy reviewed so that principal’s written approval will take place before any agreement dates. Principal will sign all agreements.”

Our review of eleven (11) disbursement transactions totaling $14,069.60 within the September, 2013 through February, 2014 time period found the Principal’s written approval was before the goods or services were ordered/purchased. Exception: Cash in the amount of $100 was given to a student for being the top seller for the Chorus coupon book fundraiser.

Audit Comment 13: “Two checks were not supported by a vendor’s itemized invoice or receipt.”

“Principal will arrange for Bookkeeper to receive training in records documentation and retention.”

The disbursements that we reviewed on March 12, 2014 were supported by a vendor’s itemized invoice or receipt.

Audit Comment 14: “A review of the Staff Hospitality account disclosed several gift card purchases. Gift cards are not allowed to be purchased from internal accounts unless a donation is received authorizing the purchase of gift cards.”

“Policy reviewed with Hospitality committee who will most likely open an account outside of the school’s internal account.”

A review of the Staff Hospitality account found no evidence of gift card purchases.

Audit Comment 15: “Check 5677 totaling $11,192 was signed by someone other than the Principal.”

“All checks will be signed by the Principal. In the principal’s absence, a letter will be placed on file authorizing someone other than the principal, who is also listed as an approved signer on the bank account to sign checks.”

A cursory review of the cleared check images on the bank statement found checks were signed by the Principal.

AUDIT RESPONSE MATRIX FISCAL PERIOD: July 2013·March 2014

DEPARTMENT/SCHOOL: Maitland Middle School ADMINISTRATOR/PRINCIPAL: Dr. Stefanie C. Shames DEPARTMENT HEAD/AREA SUPERINTENDENT: Dr. Anna D. Diaz


Our review found official receipt #1155 totaling $1,415 was not turned in to the school bookkeeper by the following day. When comparing the subsidiary receipts issued by the teacher to the official receipt recorded in the system, a $30 shortage was discovered for this receipt.

Subsidiary receipts were not always issued as required. Official receipt #1396 totaled $476 but the subsidiary receipts only totaled $368.

IA092010

)VIanagement Response What needs to be done? I

All col l'ections made outside of the school office shall be turned in to the sc~oOI office no later than the next business day. The school bookk~eper must count and verify funds immediately upon receipt and in lthe presence of the remitter.

A subsidiary receipt Assignment and At countability record must be execuied for each individual series of rec~ipts . The school

I

bookkeeper must count and verify I

funds immediately upon receipt and in jthe presence of the remitter.

~

Responsible Person Who needs to do it?

School bookkeeper and staff member responsible for the activity.


o Outcome Timeline

When will the action be completed? What is the evidence of completion? All subsidiary receipts will be separated from receipts for donations and items sold. This policy has been reviewed with the staff member responsible. All staff has received a memo from the principal reviewing the policy for turning in money daily.

All items sold for a fundraiser must be receipted. This policy was reviewed with the staff member responsible for the fund raiser.

RECEIVED

APR :3 0 2014 EAST LEAHNING COMMUN ITY

Eight deposits totaling $5,294 were not deposited in the school safe in a timely manner.

A Ticket Inventory Report or Certification statement was not maintained for the Halloween dance and Movie night admission events. We also noted that the wristbands that were used for admission were not pre-numbered or pre-priced.

Cash in the amount of $100 was given to a student for being the top seller for the Chorus coupon book fundraiser.

IA092010

Fundsl

l collected from any source

are to be deposited promptly the day o~ collection with the school bookkreper, along with required source documents. When the bookk~eper is not available, administration must ensure that reaso~able access to the safe is provided to other staff members for making deposits. The deposits should be processed promptly for the ndxt scheduled pickup by the armor~d car.

I I

Admis~ion events must use prenumbered tickets with the price of the evbnt on the ticket. A Ticket Inventbry Report must be filed with the retords for audit.

I I

Approved pre-numbered checks shall de used as the means of disburbing funds.

Staff members with deposits Bookkeeper Administration


School bookkeeper and staff member responsible for the fundraiser activity.

Policy reviewed with principal and bookkeeper and a log was started in March 2014 to record dates of Dunbar visits. The second key to the safe is now kept in the school secretary's office to be used in the absence of the bookkeeper. All front office staff has been directed to send Dunbar to the school secretary's office when the bookkeeper is off campus.

Policy was reviewed with the activity coordinator. All coordinators of admission events will be notified to have prenumbered tickets with the price of the event on the tickets and to save unused tickets to turn in for record keeping.

Any monetary incentives for students shall be in the form of a check.

RECEIVED

APR 30 2014

EAST l..EARNING COMMUNIlIY

MEADOW WOODS ELEMENTARY SCHOOL 10 of 14 exceptions indicated improvement. Two (2) exceptions will need to be evaluated at year-end.

Page 1 of 3



Follow-up Results

Audit Comment 1: Missing supporting documentation for receipt #593.

Request/keep a copy of the check from Target for records as donation letter does not include amount of donation.

No exceptions noted during interim procedures.

Audit Comment 2: Goods and services were obtained prior to completion and approval of purchase order requests.

Require proper completion of a requisition and purchase order form prior to making all purchases.


Audit Comment 3: Outdated outstanding checks.

Void all outstanding checks that are more than 180 days old.


Audit Comment 4: Improper transfer to student Incentives account.

Transfer money within the guidelines.


Audit Comment 5: Computer transfer missing supporting documentation.

Maintain proper records of property transfers.

Exception: Initially 4 out of 5 sampled Journal Entries (JE’s) were not able to be located in the files. The missing JE forms have now been re-generated, signed, and placed in file by the bookkeeper.

Audit Comment 6: Transfer receipts not issued at time of money collection.

Always follow proper money collection procedures and count money and issue receipts at the time it is collected.


Audit Comment 7: Altered dates on subsidiary receipts.

Never alter any dates. Always turn in money for deposit on the day it is collected.



Page 2 of 3

Audit Comment 8: Deposit slips are not numbered.

Adhere to OCPS School Board policy and manually number all deposit slips in sequential order as they are used.


Audit Comment 9: Assignment and accountability records were not completed.

Properly complete assignment and accountability records for all receipts. Each must be accounted for. Any missing receipts require an explanation and approval of administration

No exceptions noted during interim review. Assignment and accountability records are completed at the end of the year and will be checked at that time.

Audit Comment 10: Missing fundraiser paperwork.

All fundraisers must have an approved fund raising activity form on file. A sales report should be submitted at the conclusion of each fundraiser

Exception: Two of the four fund-raisers sampled did not have fund raising requests on file. These same two did not have Sales Reports on file either.

Audit Comment 11: Improper ticketing process for school musical production.

In the future, all ticketed events will be hosted by our school PTO

No ticketed events so far this year. Next one is scheduled in spring.

Audit Comment 12: Incomplete requisition and purchase order form for check #5271.

Properly complete all required paperwork including the requisition and purchase order forms prior to making any purchases or contracting any services


Audit Comment 13: Use tax was not paid on items for resale.

Calculate and remit tax as required for re-saleable items.

Exception: We were unable to determine if Sales Tax was paid to a vendor because the invoice could not be found.


Page 3 of 3

Audit Comment 14: Extended day full/charge credit summary reports not reconciled.

Complete the reconciliation process for extended day and forward tuition payments to the District Office by the 10th of each month.

Exception: Extended Day Tuition Payments to OCPS were incorrect for November and December.

MILLENNIA ELEMENTARY SCHOOL Nine of 10 findings show improvement.



Follow-up Results

Audit Comment 1: Monthly financial reporting packages were not completed in a timely manner. Complete reporting packages that include all required school documents must be completed, approved and submitted to the District Office prior to the end of the following month.

The monthly reports will be processed and turned in on time to the district office.

Reports from July 2013 through January 2014 were all submitted timely.

Audit Comment 2: Accounts payable of $9,650.59 was not reported to the District at June 30, 2013. Complete year-end reporting packages that include all required school documents should have been completed, approved and submitted to the District Office in a timely manner.

The check #5352 for Scholastic Book Fair was issued on 8/30/13. The second check #5354 for OCPS for a credit was issued on 9/6/2013.

This is a year-end procedure.

Audit Comment 3: The following bank deposits were not deposited timely in the drop safe. School Board policy requires that all collections must be deposited within a drop safe or the depository the same day of collection. Official Receipt Number

Official Receipt Date

Official Receipt Amount

Deposit Date

618-613 11/14/12 $359.00 12/4/12 639-656 11/15/12 $246.00 12/4/12 657-684 11/19/12 $826.00 12/4/12 685-702 11/26/12 $1622.90 12/4/12

Deposits need to be made in a timely manner.

Receipts reviewed during this interim period were deposited timely.

Audit Comment 4: Assignment and accountability records were not completed properly. In addition, the records were not signed by the preparer. All subsidiary receipts need to be accounted for on an assignment and accountability record and inventoried at year-end. Any missing receipts should have an explanation attached and include the principal’s signature. All assignment and accountability records should be signed by the person responsible for maintaining the records.

Assignment and accountability reports need to be completed daily.

Currently, the Assignment & Accountability form is being used to record Subsidiary Receipts handed out. We will check accountability when unused subsidiary receipts are returned to the bookkeeper at year-end.

Audit Comment 5: Several monies collected forms did not indicate the corresponding official receipt number. In addition, a calculator tape was not always prepared for subsidiary receipts. Official receipt number, subsidiary receipt numbers, and dates that correspond to the amounts collected and deposited should be listed on the monies collected form and signed by the bookkeeper to provide an accurate audit trail.

All monies collected forms are signed and completed before the teacher receives the copy back. All calculator tapes are attached to the subsidiary receipts. All of the receipts are filed in number order the same day as the deposit. All tapes are attached to the monies collected form with the deposit assigned number listed on each.

Monies Collected forms were completed appropriately and had the Official Receipt number on them.

Audit Comment 6: The requisition and purchase order forms for the following checks were completed after the goods or services were purchased. A requisition and purchase order form must be completed each time an individual requests to make a purchase and must be approved by the principal prior to the purchase. Check Check Date of Date of Number Amount Approval Purchase 5223 $151.85 8/14/12 8/10/12 5238 $58.82 10/12/12 8/19/12 5224 $140.00 8/21/12 8/1/12 5275 $38.97 1/15/13 12/18/12

All checks have a purchase order approved before being issued. The date is included with the principal signature. The date request of the checks is trying to be matched to the issue date.

Exception One Purchase Order was completed after an invoice date and a second expense did not have a PO at all.

Audit Comment 7: The fund balance appears excessive as of June 30, 2013. Monies should be utilized in the year of receipt to benefit the current student body.

The funds should be rolled for each grade level for field trips

This is a Fiscal Year-End determination.

Audit Comment 8: The following donation with no specific purpose designated by the donor was posted to the Principal’s Discretionary account. The only receipts to be recorded in the Principal’s Discretionary account are those donations that specifically state that they are to be used at the principal’s discretion. Official Receipt Number

Official Receipt Date

Official Receipt Amount

1013 5/28/13 $1,300.00

All funds deposited will have an attached letter for the specific of being used for the principal discretionary funds.

No receipts were deposited into account no. 6677.000 – Principal’s Discretionary fund during the interim review period from July 1, 2013 through January 31, 2014.

Audit Comment 9: A purchase order register could not be located. School Board policy requires that a purchase order register be maintained to record all approved purchases. This will facilitate accurate reporting of accounts payable.

The purchase order register was incomplete and missing data. The information is being input into the old logs as the-check stubs are located.

A Purchase Order log was being maintained to keep track of PO’s and checks.

Audit Comment 10: The extended day program had large balances owed from students at year-end. Such excessive accounts receivable could adversely affect the operation of the school's extended day program.

All extended day funds collected were sent to OCPS on check #5354 to clear out previous balances.

Balance due OCPS is low, $268.00.

OAK RIDGE HIGH SCHOOL 11 of 14 exceptions indicated improvement. Two (2) exceptions will need to be evaluated at year-end.

Page 1 of 5



Follow-up Results

Audit Comment 1: Monies collected from outside the main office were not turned in to the school bookkeeper by the following day for the following collection(s). All external collections should be turned in to the bookkeeper by the following day, regardless of amount.

Teachers collecting money will be admonished: Monies collected should be deposited the same day or the latest the very next day. I


Audit Comment 2: Use tax on the cost of items held for resale was not calculated and remitted to the Department of Revenue. Use tax is computed on the cost of untaxed items for resale and should be remitted to the Florida Department of Revenue as required.

Bookkeeper will verify that all purchases for resale are taxed by the vendor.


Audit Comment 3: Although funds of approximately $35,100 were invested in an interest-bearing account, funds of approximately $64,400 were still invested in a non-interest-bearing checking account as of June 30, 2013. Good business practices recommend that any excess funds be placed in an interest bearing account. Orange County Public Schools has implemented policies and procedures that allow for the investment of idle school funds in the State Board of Administration Investment Pool. This investment account often has a higher annual percentage yield and could result in additional interest income for the school.

We will move appropriate amount of funds from the checking account to the SBA account.

A review of the SBA account showed no additional funds were moved to that account so far this year. The Bookkeeper has corresponded with Internal Accounts regarding this subject. We were told that a determination of when and how much to transfer will be made later this year. We will evaluate this at year end.


Page 2 of 5

Audit Comment 4: Inventory control cards were not completed for the school store inventory items. An individual inventory card should be completed for each item and should indicate acquisition data and the number of items on hand as of the end of the fiscal year. In addition, the annual sales report for the school's store was not signed by the store manager and the principal. This report is to be completed and signed by both the principal and the store manager to evidence their review that the report is complete and accurate.

An inventory report is mandatory for the school store. An inventory report will be provided by the Athletic Director.

We will review at the end of the year. Sales reports are submitted monthly and signed by manager and principal; however, inventory is NOT kept on a perpetual basis but performed periodically, at end of year.

Audit Comment 5: The book fair contract could not be located. All contracts are required to be completed and approved by the principal prior to inception. All contracts should be retained to provide an accurate audit trail.

The Media Center specialist neglected to get the Principal to sign a contract for the Book Fair she held. She was advised to have one next time.

No exceptions noted during our interim review. Book Fair not held this year. Other contracts sampled were signed/approved prior to event.

Audit Comment 6: The signatures on subsidiary receipts that correspond with official receipt number 1513 in the amount of $495.00 did not match the monies collected form or the official receipt, indicating an interruption in the chain of custody of the funds that had been collected.

The person collecting the money has to be the same person who signs the sub-receipts. Teachers have been advised.


Audit Comment 7: Subsidiary receipt numbers 479557 through 479571 were not properly dated, so we were unable to determine if collections were turned in timely. In addition, subsidiary receipts 494460 through 494473 were not completed in their entirety. All subsidiary receipts that

Sub-Receipts have to be completely filled out. The teachers collecting money through sub-receipt were instructed to fill out the receipts completely.



Page 3 of 5

support official receipts are to be completed in their entirety. Audit Comment 8: The following subsidiary receipt could not be located. All subsidiary receipts, including voided subsidiary receipts, should be retained in the internal account records for auditing purposes. Any missing receipts should have a written explanation and include the principal's signature. Subsidiary Official Official Receipt Receipt Receipt Numbers Number Amount 495435 – 1423 $28.00 495440

The Bookkeeper will not take money that should be accompanied by a sub-receipt.


Audit Comment 9: A request for fund raising activity form could not be located for a football fundraiser. In addition, a sales report was not completed for the fundraiser. A request for fund raising activity form should be prepared for all fundraising activities conducted by the school and must be approved by the principal prior to making any commitments. A sales report is required for each sales activity conducted and must be signed by the principal.

No Fundraiser shall be held without proper approval form signed by the Principal. Directives will be issued to violators.


Audit Comment 10: The sales reports for the AJFROTC, Girls Softball, and Boys Basketball candy sale fundraisers were not completed properly and/or inaccurate. Sales reports should be completed in their entirety, indicating the

ROTC teachers, softball coach as well as the baseball coach and others have been shown how to properly fill out the fundraising sales report form. Verbal conference with violators will result in a



Page 4 of 5

corresponding official receipt, vendor check number and gain or loss on the activity and must be signed by the principal.

directive.

Audit Comment 11: A certification statement was not completed for the Homecoming and Talent Show tickets produced in-house. The sponsor of the event and the principal must sign a certification statement indicating the series and price of the tickets produced in-house. In addition, Homecoming tickets listed two prices on each ticket. A single admission price must be stamped on the tickets sold.

The teacher who sponsored the Homecoming and Talent show did not complete a certification form. He was advised of the importance of filling the form for ticketed events.


Audit Comment 12: There were no ticket inventory or ticket sales reports for the Homecoming tickets. All tickets must be accounted for on a ticket inventory report. A ticket sales report, indicating the color and numerical sequence of tickets sold and the official receipt number, must be completed for each admission event and be signed by the ticket manager and the bookkeeper.

The teacher sponsoring the Homecoming filled out a fundraising sales report instead of a ticket sales report. He has been instructed on how to properly fill out the ticket inventory report.


Audit Comment 13: The requisition and purchase order form that corresponds with check number 6040 for $6,020.00 was approved for approximately $1,000 less than the expenditure. A requisition and purchase order form must be completed each time an individual requests to make a purchase and must be approved by the principal prior to the purchase.

Requisitions and purchase orders should not be less than the actual. The teachers are now aware of this fact.

Exception: There was a Purchase Order that was less than the invoice; a PO (#10-236) was dated after the invoice (PO was dated 10/7/13, while associated invoices were dated 9/26/13, and 10/1/2013). Also, there was a PO with no invoice found.


Page 5 of 5

Audit Comment 14: The bank reconciliation for June 2013 showed three checks totaling $368.00 which were outstanding for more than six months. Outstanding checks over six months should be followed up on to resolve or void.

Bookkeeper was not aware that checks older than six months were an infraction. We will be swift about clearing older checks.


PALM LAKE ELEMENTARY SCHOOL 2 of 10 exceptions indicated improvement.



Follow-up Results

Audit Comment 1: “Bank statement packages were submitted after the following month-end.

“Monthly reconciliation will be completed on/before deadline.”

Exception: Bank statement packages were not sent to Internal Accounts in a timely manner in 3 of the months – September, October, and November.

Audit Comment 2: “Two accounts had negative balances.”

“Purchases from internal funds shall not exceed the resources of the purchasing account except for items for resale.”

Exception: Acct #6253.004 (4th Grade – St. Augustine trip) has a negative balance of $9,076.00 as of 1/31/2014.

Audit Comment 3: “Multiple various accounts were posted from one official receipt.”

“A separate Official Receipt will be issued for each Monies Collected Form.”

Exception: Multiple accounts were posted from one Official Receipt.

Audit Comment 4: “Official Receipt # not being recorded on the subsidiary receipts tape.”

“OR # will be added to machine tape.”


Audit Comment 5: “The “Assignment and Accountability” form was not completed or signed.”

“Assignment & Accountability form will be used and updated as needed.”

Exception: Two subsidiary receipts that were used were not found “Assigned/Signed out” on the Assignment & Accountability report.

Audit Comment 6: “Subsidiary Receipts were not in order.”

“Sub Receipts stored in numerical order in storage box.”

Exception: 1) Sub-receipts were in Official Receipt order, not sub-receipt order; 2) the sub-receipts for Official Receipts #726-#771 are missing; and, 3) The date was missing on 1 sub-receipt.

Audit Comment 7: “During the period from February 13, 2013 through March 23, 2013 there were no deposits into the bank, even though monies were received during this time period.”

“Funds to be collected, recorded, and deposited as received daily.”

Exception: October had only 1 deposit day, 10/16/2013, when there should have been more. Dunbar came twice a week. November had only 2 deposit days, 11/20/2013 & 11/22/2013.

PALM LAKE ELEMENTARY SCHOOL 2 of 10 exceptions indicated improvement.

As of 2/18/2014, Deposit ID #119, dated 10/26/2013, was still outstanding. This is almost 4 months. For some reason, Deposit ID #119 was NOT outstanding as of 10/31/2013 per the October Bank Reconciliation but was outstanding in the later months’ bank reconciliations.

Audit Comment 8: “One disbursement did not have a Purchase Order or Requisition associated with the disbursement.”

“PO requests will be submitted prior to purchase with quote and signed by requestor and administration prior to purchase.”

Exception: Two PO’s were approved after the invoice date.

Audit Comment 9: “Some Journal Entries did not have Journal Entry Vouchers. Some Journal Entry Vouchers did not have the principal’s signature. Some of the Journal Entries were either duplicated, posted to wrong account, or caused a deficit balance in the account.”

“JE voucher will be included with monthly recon package, & supplied to Principal for signature with supporting documentation as needed. Help Disk will be contacted to assist with JE issues with the SFO database.”


Audit Comment 10: “The “Record of Charge Card Use” form and the Bank of America Purchase-card statement were not signed by the cardholder and principal on a consistent basis.”

“Purchase card forms will be completed and signed during monthly CC recon.”

Exception: The “Record of Charge Card Use” forms and the Bank of America Purchase card statements were signed by the cardholder and principal in the samples selected; however, one invoice in the sample was missing from charge card purchases.

53311

Typewritten Text

Danny Axtell

53311

Typewritten Text

53311

Typewritten Text

John Rudzik

PINELOCH ELEMENTARY SCHOOL Five of eleven (11) exceptions require additional attention.



Follow Up Results

1. Official receipts did not have supporting documentation for a donation.

All donations need a donation letter.


2. Requisitions and purchase order forms were completed after goods were purchased.

Purchases should be approved by the principal prior to purchase.

Exception: Two purchases were not approved by the principal prior to the order date.

3. Fund balance appears excessive as of June 30th.

Monies should be utilized to benefit current student body.

Exception: The funds in the Teacher Lead account (6882) have not been transferred to the SAC account (6847) to comply with Florida Statute 1012.71.

4. Funds of $53,000.00 were not invested in an interest bearing account.

If more funds are not utilized they should be placed in an interest being account.

Exception: The Donation-School wide account (6178) is nearly Twenty-six thousand dollars. Investment opportunities should be investigated.

5. The book Fair contract was not signed by the principal.

Principal should sign all contracts.


6. Deposit slips are not numbered

Number each deposit slip.


7. Official receipt did not have subsidiary receipts number.

All official receipts are to have subsidiary receipt numbers

Subsidiary receipts were not issued for collection of lost textbook funds.

8. Expenditures from the general account were for selected students.

Purchases from the general account are to be used for all students.

Exception: Funds in the account have increased. Those funds should be used to benefit the student.

9. Extended Day attendance roosters were not signed by the extended day employee.

All attendance rosters should be signed.


10. Extended day deposit records, deposit slips and subsidiary receipts were not given to the bookkeeper for six days.

All extended day records should be forwarded to the bookkeeper by the next business day.

Exception: The Extended Day balance is excessive. The current balance is approximately nine thousand dollars.

11. Assignment and accountability records were not maintained for extended day subsidiary receipts,

Assignment and accountability records will be accounted for. Any missing receipts will have an explanation attached.

The standard assignment and accountability form for subsidiary receipts is not being used. Assignment and accountability records are being maintained for extended day subsidiary receipts.

UNIVERSITY HIGH SCHOOL FOLLOW-UP REPORT Five of the nine (9) findings indicated improvement. Two findings still need improvement and (2) findings will be evaluated at year-end.



Audit Comment 1: “A sales report was not completed for the yearbook sales.”

“Will distribute Sales Report policy by November 15, 2013.”

Pending: The completion of the yearbook sales report will be evaluated at fiscal year-end.

Audit Comment 2: “As of June 30, 2013, the school had failed to record $2,174 of interest earnings on investments to the internal accounts records.”

“Bank did not provide timely information. Changing banks by June 2014.”

A review of the Savings account ledgers found interest totaling $2,174 was recorded on 7/31/2013 and 10/22/2013.

Audit Comment 3: “A review of the June 30, 2013 bank reconciliation found 10 checks totaling $1,699.50 that were outstanding for more than 6 months.”

“Immediately void checks over 6 months outstanding.”

A review of the Void Check Report disclosed several stale dated checks were voided.

Audit Comment 4: “Assignment and Accountability records to account for pre-numbered subsidiary receipts were not completed properly.”

“Immediately will make this correction.”

Pending: Assignment and Accountability records for subsidiary receipts were partially completed. We will evaluate completeness at fiscal year-end.

Audit Comment 5: “An audit trail was not always provided. The calculator tapes for subsidiary receipt collections were not always prepared as required. In addition, the official receipt number was not always referenced on the calculator tapes.”

“Immediately will make this correction.”

A cursory review of filed subsidiary receipts found official receipt numbers are being referenced on the calculator tapes for collections.

Audit Comment 6: “Lost textbooks funds in the amount of $5,640 were not forwarded to the District Office as of June 30, 2013.” “The Property Damage/Restitution account had an ending balance of $1,442. According to the Budget Department, these funds should be sent to the District office at year end to replenish the school’s budget.”

“New Bookkeeper unaware of this practice. Correction made.”

Lost textbook collections totaling $5,640.22 was sent to the District office on March 5, 2014. Property Damage/Restitution collections totaling $1,442.53 were sent to the District office on March 5, 2014.

Audit Comment 7: “The Teacher Lead account disclosed an ending balance of $1,896. Florida Statute 1012.71 states that any unused teacher lead funds shall be deposited into the school advisory council account.”

“New Bookkeeper unaware of this practice. Correction made.”

The Teacher Lead account balance of $1,896 was transferred to the School Advisory Council account on March 6, 2014.

Audit Comment 8: “The Athletics Training Slim Jim sales report disclosed $2,520 in sales but only $2,264 was recorded in the account ledger. The report stated that there were $96 in obligations but no explanation was given for the $160 shortage.” “The International Baccalaureate Poinsettia sales report disclosed $3,673 in sales but only $3,599 was recorded in the account ledger. No explanation was given for the $74 shortage.”

“Immediately will review sales reports more timely and request statements for any shortages.”

Exception: The Request for Fund Raising Activity form and Sales Report was not completed for the Drama T-Shirt resale activity. The Yearbook candy fundraiser acquisition documentation was not itemized so we were unable to determine the total amount of inventory available for sale. The Anime Club candy fundraiser had a loss of $121, student obligations totaling $156 and inventory with a resale value of $285 that was not accounted for.

Audit Comment 9: “State sales tax was not paid to the vendor for 4 of the 6 fundraisers that we reviewed.”

“Will distribute Sales tax policy by November 15, 2013.”

Exception: A review of resale/fundraising activity documentation found state sales tax was not paid to the vendor for the Drama T-shirt, Yearbook candy, International Baccalaureate Poinsettia and Band sunglasses resale activities.

We noted that the school is calculating and remitting state sales tax to the Department of Revenue for concession sales activity.

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AUDIT RESPONSE MATRIX ASCAL PERlOD: 2013 J 2014

DEPARTMENTISCHOOl: University High School ADMINISTRATORJPRINCIPAl: Anne carcara ~ g_ h ..... A'....".~ /' DEPARTMENT HEAD/AREA SUPERINTENDENT: AnaDiaz I d/ //. I ¥- /

Exce ion Noted What is? What should be?

r The request for Fund Raising Activity form and Sales Report was not completed for the Drama T -Shirt resale activity.

The Yearbook candy fundraiser acquisition documentation was not itemized so we were unable to determine the total amount of inventory available for sale.

The Anime Club candy fundraiser had a Joss of $121, student obligations totaling $156 and inventory with a resale value of $285 that was not accounted for.

A review of resaleJfundraising activity docwnentation fouod I state sales tax was not paid to the vendor for the Drama T-shirty yearbook candy, m Poinsettia and Band sunglasses resale activities. IA092010

urr=- 2? Mana ement Response Res nsible Person What needs 10 be done? Who needs to do it?

I Sponsor has been notified. I Carcara I Madrigal

A separate account will be set up I Carcara I Madrigal for yearbook fundraising.

I Sponsor has been notified. I Carcara I Madrigal

An effort will be made to use I Carcara I Madrigal vendors within the state wbo will charge sales tax.

Outcome Timeline When willihe action be completed? What is the evidence of completion?

Next school year Accurate sales reports

Next school year

Next school year Accnratesales reports

Next school year

RECEIVED

MAY 11 ')nlLt


Zellwood Elementary School One out of ten (10) exceptions requires additional attention.



Follow Up Finding

Audit Comment: The fund balance appears excessive as of June 30.

Purchase basketball hoops and swings for the students.

Fund balance for the period is less than seven thousand dollars.

Audit Comment: A donation with no specific purpose designated by the donor was posted to an account other the General account.

Donations without a specific purpose will be posted to General Account

We noted a donor letter for a donation received during the interim review period.

Audit Comment: Extended day tuition and the corresponding tuition balance reports for the months of August 2012 through December were not forwarded to the District Office until March 14, 2013. Additionally a balance in extended day tuition that existed at the end of the school year was not forwarded to the District subsequent to year end as required by School Board policy.

All Tuition will be forwarded to District office by the 10th of the month.

We noted that tuition had been forwarded in a timely manner during the interim review period.

Audit Comment: The subsidiary receipt that supports official receipt number 511 was not dated.

All subsidiary receipts that support official receipts are to be completed in their entirety.

No exceptions were noted during the interim review period.

Audit Comment: A sales report was not completed for the Pencils fundraiser.

A sales report will be conducted for each sales activity conducted and signed by the Principal.

No fundraisers were held during the interim review period.

Audit Comment: A ticket sales report was not completed for the Art and Jazz Festival admission event.

A ticket sales report, indication the color and numerical sequence of tickets sold and the official receipt number will be

No ticket events were held during the interim review period.

Zellwood Elementary School

completed by and signed by the ticket manager and the bookkeeper.

Audit Comment: The requisition and purchase order form was completed after the goods or services were purchased.

Requisition and purchase order form must be completed each time an individual requests to make a purchase and approved by the principal prior to the purchase.


Audit Comment: A bank deposit was not deposited timely in the drop safe.

Drop safe was located in an area that was with locked doors for all employees. Relocated safe to the administration hallway for better access for all employees.


Audit Comment: The extended day program had large balances owed from students at year-end.

No pay – no stay will be enforced.

Exception: The extended day program still has large outstanding overdue balances. In addition, it is holding more than a thousand dollars of credit balances that should be refunded to parents.

Audit Comment: The full charge/credit summary report for the extended day program for June 2013 could not be located.

Full charge/credit summary report will be reconciled monthly. Hire more employees for Extended Day send Coordinator to training and provide her with a mentor.

We noted reports on file during the interim review period.

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