Internal Audit Reports


Audit Reports Issued in Fiscal Year 2017-2018

Florida Independent Living Council (PDF)

  • Report Nbr: A-1516-030
  • Issue Date: 12/11/17

The Office of Inspector General (OIG) conducted an audit of the Memorandum of Agreement (MOA) #15-144 between the Division of Vocational Rehabilitation (DVR) and the Florida Independent Living Council (FILC).  The purpose of this audit was to determine whether FILC is meeting the requirements of the agreement and DVR is effectively monitoring adherence to the agreement. During this audit, we noted that DVR failed to monitor FILC’s adherence to the agreement.  Due at least in part to the lack of monitoring, we also cited instances where FILC failed to coordinate activities with the Florida Rehabilitation Council; FILC failed to effectively monitor, review, and evaluate the implementation of the State Plan for Independent Living (SPIL); and FILC expended funds on behalf of a resigned staff member.  

We recommended DVR monitor adherence to the agreement and review supporting documentation to ensure FILC is meeting the Council’s responsibilities as stated in the agreement.  We additionally recommend DVR review expenditures quarterly to ensure payments are made in accordance with agreement terms and state and department requirements for expenditures.

We recommended FILC:

  • Ensure, and document, coordination of activities with FRC and other councils that address the needs of specific disability populations and issues;
  • Effectively monitor, review, and evaluate the implementation of the SPIL and develop policies and procedures outlining how that should occur; and
  • Ensure all expenditures are made in accordance with agreement terms.

State Scholarships-6 Month Follow-up (PDF)

  • Report Nbr: F-1718-006
  • Issue Date: 10/31/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-029, State Scholarships. Management has indicated corrective actions have been initiated for each of the reported deficiencies.

DBS District Allocations-12 Month Follow-up (PDF)

  • Report Nbr: F-1718-005
  • Issue Date: 10/25/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-020, DBS District Allocations. Management has indicated corrective actions have been initiated for each of the reported deficiencies.

New Haven Development Center (PDF)

  • Report Nbr: A-1516-028
  • Issue Date: 11/8/17

The Office of Inspector General (OIG) conducted an audit of contract #VR5171 between the Division of Vocational Rehabilitation (DVR) and the New Haven Development Center. The purpose of this audit was to determine if New Haven has sufficient internal controls to provide effective delivery of employment services in compliance with contract terms and DVR is effectively monitoring the contract.  During this audit, we cited instances where DVR did not conduct required quarterly monitoring; New Haven did not make timely contact with customers; New Haven did not submit monthly progress reports timely; New Haven did not submit, and DVR did not approve, invoices timely; and New Haven submitted a required quarterly report late and did not include all required documentation. 

We recommended DVR:
• Conduct quarterly and annual monitoring of the New Haven contract based on the risk evaluation;
• Promptly provide the results and the recommendations of the monitoring to New Haven and ensure corrective action has been initiated on noted deficiencies;
• Ensure New Haven submits all Monthly Progress Reports (MPR) prior to benchmark payments and consider financial penalties for late MPR submissions;
• Timely approve invoices within five working days of receipt to ensure prompt payment to the provider; and
• Ensure New Haven submits the quarterly reports in a timely manner and include all required documents.  If New Haven does not submit complete reports, DVR should promptly contact the provider and document the lack of compliance.

We recommended New Haven:
• Begin regular contact with the customers within two weeks of referral acceptance in accordance with contract terms.  If New Haven is unable to contact the customers, they should notify the VR counselor in writing to document contact attempts;
• Maintain monthly contact with customers and submit MPRs timely in accordance with contractual terms;
• Submit all invoices no later than 15 days after notice of approval in accordance with contract terms; and 
• Complete the required employment recruitment activities and submit the quarterly reports timely per the contract terms.

TPCA - Bay County School Board -12 Month Follow-up (PDF)

  • Report Nbr: F-1718-003
  • Issue Date: 9/15/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-022, TPCA – Bay County School Board. We confirmed DVR management has completed corrective action for each of their reported deficiencies.

Applications Development (PDF)

  • Report Nbr: A-1516-024
  • Issue Date: 8/17/17

The Office of Inspector General (OIG) conducted an audit of the Office of Application Development and Support (OADS) within the Division of Technology and Innovation.  This audit reviewed the applications development and support policies, procedures, and methodologies to ensure that information technology development projects are planned, approved, and executed consistently and in accordance with applicable laws and rules.  During this audit, we noted that the department has developed a draft IT governance plan but has not formally adopted the plan or implemented a governance framework; the department has not developed agency wide application development policies; the department did not follow the project management security standard; and the department’s application development cost estimation process resulted in unreliable cost estimates.

We recommended that the department:

  • Approve and implement a project management governance plan.We recommend the approved plan establish a project governance structure, including a project steering committee, to enable department senior management to approve and monitor IT development projects, set priorities for IT projects, and participate in strategic IT decisions in a controlled and consistent manner;

  • Develop and implement application development policies.These policies should include, but not be limited to:

    • A requirement that the department’s ISDM and Project Management Standard be followed for new application development projects and major modifications to existing applications;

    • Definitions for projects, application modifications, and maintenance tasks, including criteria for differentiating major application modifications from routine application maintenance tasks (ex: risk, hours, complexity);

    • Direction for establishing which projects must go through the governance process;

    • A requirement that all new projects or major application modifications be assigned an applications development manager who has knowledge over the subject matter;

    • A requirement that an ADR form be used to initiate new projects or application modifications; and

    • Cost estimation guidelines;

  • OADS consult with the other divisions and offices to update the current SDLC methodology and implement it department-wide.The revised SDLC should consider the various approaches to system implementation (build from scratch, purchase commercial software (COTS), modify commercial software, maintenance, etc.);

  • Include a closeout phase in the SDLC in order to align with national standards;

  • Update the Project Management Standard to include the Security Planning Requirement related to the Florida Cyber Security Standard and ensure the system security plan is documented for all applicable projects;

  • Update the minimum-security standard to reflect the current F.A.C. Rule 74-2; and

  • OADS establish documented policies for conducting cost estimates.These policies should include, but not be limited to:

    • Conducting detailed research with the business owner prior to estimating the costs of projects, applications, and maintenance activities;

    • Having a knowledgeable BA participate in all cost estimates and document justifications for deviations from the estimates;

    • Conducting periodic budget to actual comparisons to evaluate the accuracy of the cost estimates;

    • Reviewing the cost estimates at the end of each project to evaluate the accuracy of the estimate and determine if adjustments to the methodology are warranted;

    • Considering whether cost and hour estimates were met when evaluating project team members; and

    • Completing end of fiscal year actual cost calculations to enable more reliable future projections.

Space Coast CIL-12 Month Follow-up (PDF)

  • Report Nbr: F-1617-031
  • Issue Date: 8/2/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-009, Space Coast Center for Independent Living. DVR and Space Coast CIL management have indicated corrective actions have been initiated or completed for each of the reported deficiencies.

Dan Marino Foundation (PDF)

  • Report Nbr: A-1617DOE-015
  • Issue Date: 7/27/17

The Office of Inspector General (OIG) conducted an audit of the Dan Marino Foundation. The purpose of this audit was to determine if the Dan Marino Foundation (DMF) has sufficient internal controls to provide services to young adults with disabilities in compliance with grant terms and the Division of Vocational Rehabilitation (DVR) is effectively providing oversight of the grants. During the audit we found that, in general, DMF had sufficient controls in place, and DVR provided effective oversight of the grants.  However, we noted instances where improvements could be made to strengthen some of these controls.  For example, we cited instances where DVR approved unallowable expenditures and did not require additional documentation for certain questionable costs; DVR approved and paid for deliverables DMF did not achieve; DVR did not review the quarterly reports timely and did not ensure the reports contained all required information; DVR did not make all improvements to grant deliverables based on the Department of Financial Services (DFS) audit of the 2015-2016 grant, and DVR did not include outcome deliverables in the grants. 

We recommended DVR:

  • Review submitted expenditures and ensure DMF expends funds in compliance with the grant; the approved budget; and applicable laws, rules, and regulations prior to payment;
  • Ensure they receive all supporting documentation to determine if expenditures are allowable prior to payment;
  • Provide training to DMF on allowable expenditures and required supporting documentation for expenditures, particularly travel expenses;
  • Track the receipt of quarterly reports as well as the grant manager’s review of the reports to ensure DVR receives and inspects all quarterly reports in the required timeframe;
  • Ensure all required information is included in the quarterly reports prior to payment;
  • Provide training to DMF on the requirements for submission of quarterly reports;
  • Ensure that all grant deliverables are measurable, compensation is tied to each deliverable, and financial consequences can be applied for unmet deliverables; and
  • Include deliverable requirements in future DMF grants to address employment after graduation and staff qualifications.

We recommended DMF:

  • Ensure all expenditures submitted are made in accordance with grant terms.

Service Source-6 Month Follow-up (PDF)

  • Report Nbr: F-1617-029
  • Issue Date: 7/20/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-025, Service Source.  DVR and Service Source management have indicated corrective actions have been initiated or completed for each of the reported deficiencies.

School Transportation-18 Month Follow-up (PDF)

  • Report Nbr: F-1617-032
  • Issue Date: 7/12/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-019, Student Transportation.  We confirmed that management has completed  corrective action for each of the reported deficiencies.

Audit Reports Issued in Fiscal Year 2016-2017

Bureau of Family & Community Outreach Grants Monitoring (PDF)

  • Report Nbr: A-1617DOE-011
  • Issue Date: 6/29/17

The Office of Inspector General (OIG) conducted an audit of the Bureau of Family and Community Outreach (BFCO) grants monitoring. The purpose of this audit was to review the grants monitoring process as conducted by the bureau and to determine if there is overlap of grant resources amongst grant recipients. During this audit, we noted that BFCO’s grant monitoring process does not identify overlap amongst grant recipients, and we determined that grant recipients and sub recipients served the same clients with multiple grants for the same purpose. Additionally, BFCO did not provide timely feedback to sub recipients, did not conduct risk assessments timely, and did not review monthly deliverables timely.

We recommended that BFCO:
• Implement tools and processes to track recipients and sub recipients by location so they can identify recipients and sub recipients that receive multiple grants for the same client services;
• Periodically conduct data analyses to determine whether the same grant recipient is serving grant clients through multiple grants;
• Conduct structured, on-site monitoring to Boys and Girls Clubs that receive both 21st CCLC grants and state grant allocations from the Florida Alliance of Boys and Girls Clubs to ensure compliance with grant terms and ensure attendance reporting anomalies are corrected;
• Revise the Florida Alliance contract language to ensure consistent scopes of work;
• Enhance their structured monitoring process to expedite report processing so they can provide more timely feedback to the grant sub recipients;
• Allocate additional staff to conduct structured monitoring on-site visits;
• Ensure review of deliverables occurs during the required timeframe;
• Develop a process to inform the Comptroller’s office of approved or declined deliverables for public entities; and
• Prioritize structured on-site monitoring of 21st CCLC programs in order to identify significant deficiencies.

We recommended that the Collier County Boys and Girls Club improve its attendance record keeping.

Vendor Background Screening - 12 Month Follow-up (PDF)

  • Report Nbr: F-1617-026
  • Issue Date: 6/8/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-010, Vendor Background Screening. DVR management has indicated corrective actions have been initiated for each of the reported deficiencies. 

Differentiated Accountability - 24 Month Follow-up (PDF)

  • Report Nbr: F-1617-027
  • Issue Date: 6/6/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-016, Differentiated Accountability.  We confirmed that management has completed  corrective action for each of the reported deficiencies.

State Scholarships (PDF)

  • Report Nbr: A-1516-029
  • Issue Date: 4/25/17

The Office of Inspector General (OIG) conducted an audit of the Office of Student Financial Assistance (OSFA) state scholarships.  The purpose of this audit was to ensure that OSFA is effectively administering the centralized scholarships .  During this audit, we noted that, in general, the department has sufficient controls in place.  Based on our review, it appears OSFA is accurately determining the initial eligibility of students to receive scholarship awards utilizing the State Student Financial Aid Database (SSFAD) and manual processes; OSFA is ensuring participating institutions are eligible to receive funds; OSFA has adequate internal controls in place to ensure the efficiency and effectiveness of the disbursements; and OSFA ensured the scholarship award amounts did not exceed the maximum amounts as mandated by the Florida Statutes. There were instances where OSFA could make improvements to strengthen internal controls.  For example, we cited instances where OSFA did not ensure institutions returned disbursed and undisbursed refunds in a timely manner. 

We recommended OSFA:

  • Enhance their policies and procedures to include required timeframes for the remittance of funds for courses dropped by a student or courses from which a student has withdrawn when disbursements are made after the end of the semester;
  • Enhance their policies and procedures to include required timeframes for the remittance of funds for undisbursed advances when disbursements are made after the drop and add period; and
  • Utilize its statutory authority to withhold payment if an institution fails to make refunds in a timely manner.

DBS District Allocations - 6 Month Follow-up (PDF)

  • Report Nbr: F-1617-024
  • Issue Date: 4/19/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-020, DBS District Allocations. DVR management has indicated corrective actions have been initiated or completed for each of the reported deficiencies. Management has initiated corrective action for each of their reported deficiencies.

TPCA - Bay County School Board - 6 Month Follow-up (PDF)

  • Report Nbr: F-1617-020
  • Issue Date: 3/22/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-022, TPCA - Bay County School Board. DVR management has indicated corrective actions have been initiated or completed for each of the reported deficiencies. We confirmed Bay County management has completed corrective action for each of their reported deficiencies.

Space Coast CIL - 6 Month Follow-up (PDF)

  • Report Nbr: F-1617-018
  • Issue Date: 2/8/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-009, Space Coast Center for Independent Living. Department and CIL management have indicated corrective actions have been initiated or completed for each of the reported deficiencies.

Service Source (PDF)

  • Report Nbr: A-1516-025
  • Issue Date: 01/20/17

The OIG conducted an audit of contracts #14-135 and #14-136, between the Division of Vocational Rehabilitation (DVR) and Service Source.  The purpose of this audit was to ensure DVR and Service Source have sufficient internal controls to provide Vocational Rehabilitation services to the assigned workforce regions. During this audit, we noted that, in general, DVR and Service Source have sufficient controls in place.  However, there were instances where improvements could be made to strengthen some of these controls.  For example, we cited instances where Service Source did not meet all monthly and yearly deliverables, and did not provide justification for all unmet monthly deliverables; DVR omitted a penalty from contract #14-135, Amendment 1; DVR calculated penalties inaccurately; and DVR did not enforce the requirement for Service Source to submit quarterly budget reconciliations.

We recommended DVR:

  • Review the requirements for subsequent contracts to ensure that the deliverable amounts are achievable;
  • Improve their amendment review process to ensure all contractual requirements, penalties, and deliverables are accurately included in amendments prior to approval and execution;
  • Ensure the appropriate penalties are included in all future contracts;
  • Implement a review process to ensure they calculate penalties correctly and in compliance with contractual requirements;
  • Review all submitted invoices to ensure Service Source meets all monthly deliverable requirements, and if they are not met, an appropriate justification is included with a plan for meeting the requirement in subsequent months;
  • Ensure Service Source submits quarterly budget reconciliations; and
  • Review the reconciliations to ensure expenditures are in accordance with the contractual requirements.

We recommended Service Source:

  • Enhance its processes to ensure all deliverable requirements are met; and
  • Include an appropriate justification and a plan for meeting the requirement in subsequent months when deliverable requirements are not met.

School Transportation 6 Month Follow-up (PDF)

  • Report Nbr: F-1617-001
  • Issue Date: 07/21/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-019, School Transportation. We confirmed that management has completed or initiated corrective action for each of the reported deficiencies.

FAAST 12 Month Follow-up (PDF)

  • Report Nbr: F-1516-033
  • Issue Date: 07/06/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-006, Florida Alliance for Assistive Services and Technology, Inc.FAAST management has addressed each of the reported deficiencies.

Differentiated Accountability - 18 - Month Follow-up (PDF)

  • Report Nbr: F-1617-012
  • Issue Date: 11/18/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-016, Differentiated Accountability.  We confirmed that management has completed or initiated corrective action for each of the reported deficiencies.

Vendor Background Screening -  6 - Month Follow-up (PDF)

  • Report Nbr: F-1617-013
  • Issue Date: 12/7/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-010, Vendor Background Screening.  We confirmed that management has completed or initiated corrective action for each of the reported deficiencies.

School Transportation - 12 - Month Follow-up (PDF)

  • Report Nbr: F-1617-017
  • Issue Date: 1/6/17

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-019, School Transportation.  We confirmed that management has completed or initiated corrective action for each of the reported deficiencies.

Self Reliance CIL - 12 - Month Follow-up (PDF)

  • Report Nbr: F-1617-014
  • Issue Date: 12/13/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-017, Self Reliance Center for Independent Living.  We confirmed that management has completed corrective action for each of the reported deficiencies.

Research and Analytics (PDF)

  • Report Nbr: C-1516-021
  • Issue Date: 11/18/16

The Office of Inspector General (OIG) conducted a consulting engagement with the Division of Florida Colleges, Research and Analytics Unit. The purpose of this consulting engagement was to ensure that the department is effectively meeting the contractual requirements in the development of the Leveraging, Integrating, Networking, Coordinating Supplies (LINCS) application. During this consulting engagement, the department assigned key personnel to the project team; developed a project charter, objectives, and timelines; and held periodic meetings with senior staff to ensure the completion of all deliverables per the contract terms.

We recommended the department:

  • Continue to implement the current LINCS project plan in order to meet the target goals and successfully complete the contract deliverables; 
  • Document their efforts to fulfill the deliverables, including communication with the Broward project manager; and 
  • Complete development of a project charter, goals, and objectives for the XCEL-IT contract.

DBS District Allocations (PDF)

  • Report Nbr: A-1516-020
  • Issue Date: 10/25/16

The Office of Inspector General (OIG) conducted an audit of Division of Blind Services (DBS) district allocations. The purpose of this audit was to ensure that DBS is effectively administering the program. During this audit we noted that, in general, the department has sufficient controls in place. DBS documented justifications for the services provided, completed all approval forms for services exceeding $1,500, and approved all payments within the fiscal year in which the authorizations were created. There were instances where DBS could make improvements to strengthen some of the controls. For example, we cited instances where DBS paid for services that did not match, or were not listed in, the individualized plan for employment; DBS personnel did not properly sign invoices and authorizations; DBS personnel did not complete required needs assessments and equipment forms; DBS made maintenance payments for unallowable services; and DBS made payments that did not include sufficient documentation to support the authorizations and payment requests.

We recommended DBS:

  • Monitor the districts to ensure IPEs are properly completed prior to providing services to clients and ensure the services provided match the current IPE on file;
  • Identify the correct provider when providing services to the clients and amend the IPEs accordingly;
  • Ensure all invoices and authorizations are properly signed in accordance with the VR and CP manual;
  • Ensure all districts are trained and aware of the approval requirements;
  • Ensure all required maintenance forms and needs assessments are completed in accordance with the CFR and VR manual;
  • Reiterate the needs assessment requirements to the districts;
  • Strengthen their controls and monitoring of maintenance payments to ensure payments are only made for allowable services and paid directly to vendors when possible;
  • Ensure the Client Equipment Inventory and Receipt Form #108 is completed and signed by all parties when the client receives assistive technology or when DBS reclaims possession in accordance with the manual;
  • Include the equipment threshold amount in the policies and procedures for equipment form 108;
  • Strengthen their policies and procedures to include requirements for supporting documentation in the form of invoices and/or receipts for maintenance payments;
  • Rehabilitation specialists document their verification of client receipt of services in AWARE; and
  • Perform periodic reviews to ensure payments are made for allowable and necessary services and contain the appropriate documentation.

Information Technology Governance (PDF)

  • Report Nbr: C-1415-010
  • Issue Date: 8/22/16

In response to a request by Department of Education (department) management, the Office of Inspector General conducted a consulting engagement of the department’s information technology (IT) governance program. The purpose of this engagement was to review the department’s IT governance program and make recommendations for improvement. During the review, we noted that the department should continue to strengthen its IT governance plan. For example, the department should ensure that policies are cohesive and are subject to a unified framework. We recommended the department create performance measures; develop implementation procedures; and use a framework such a COBIT 5 to assist in developing project governance and for the continued improvement of data governance.

Educator Certifications 18 Month Follow – Up (PDF)

  • Report Nbr: F-1617-007
  • Issue Date: 9/27/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-015, Educator Certifications. Management has completed corrective action for each of the reported deficiencies.

ESOL and Title III 6 Month Follow-Up (PDF)

  • Report Nbr: F-1617-002
  • Issue Date: 9/15/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-004, ESOL and Title III. We confirmed that management has completed corrective action for each of the reported deficiencies.

TPCA – Bay County School Board (PDF)

  • Report Nbr: A-1415-022
  • Issue Date: 9/22/16

The Office of Inspector General (OIG) conducted an audit of the Division of Vocational Rehabilitation’s (DVR) contract with the Bay County School Board.  The purpose of this audit was to determine whether Bay County School Board has complied with terms and conditions of the agreement #15-113, and to identify the liabilities or risks presented to DVR as a result of the agreement.  During this audit we noted that, in general, DVR had sufficient controls in place to govern the Third Party Cooperative Arrangements (TPCA).  However, there were instances where improvements could be made to strengthen some of these controls.  For example, we cited instances where the school district did not submit the Community Based Work Experiences (CBWE) rating forms to DVR; school district expenditures did not conform to the agreement; and invoices were not approved timely.

We recommended DVR:

Ensure the school district submits the CBWE rating forms in accordance with the agreement terms and maintain copies of the reports in the case record per the agreement;
More closely review expenditures to ensure they are appropriate and align with the agreement;
Review previous and current expenditures for unallowable expenses, such as those identified in our audit, and seek repayment from the school district for those expenses deemed unallowable; and
Review and approve invoices in accordance with the Florida Statute.

We recommended Bay County:

Submit the CBWE rating forms for each student each month that the student is employed; and
Ensure funds are spent in accordance with the agreement.

Space Coast Center for Independent Living (PDF)

  • Report Nbr: A-1516-009
  • Issue Date: 8/8/16

The Office of Inspector General conducted an audit of the Division of Vocational Rehabilitation’s (DVR) contract with Space Coast Center for Independent Living (CIL). The purpose of this audit was to ensure the CIL has sufficient internal controls in place to administer the independent living program. During this audit we noted several instances where the CIL could strengthen its controls. For example, the CIL continued to charge consumers a fee for transportation services, did not meet employment requirements, and did not meet the intent of the independent living program. The CIL also did not maintain appropriate fiscal oversight, did not ensure consumer service records contained all required documentation, and did not accurately record service hours. Furthermore, the CIL needs to implement an effective satisfaction survey process and make improvements to its policies and procedures.

We recommended DVR:

  • Develop guidelines for charging consumers for the cost of IL services or disallow the practice;
  • Provide technical assistance as needed to ensure the CIL remains eligible for state and federal assistance;
  • Add language in its contracts with the CILs to specify service delivery areas; and
  • Perform periodic reviews to ensure expenditures are allowable, allocable, reasonable, and necessary to the performance of the contract. 

We recommended the CIL:

  • Discontinue charging consumers for services until DVR establishes guidelines and the CIL develops policies and procedures in accordance with that guidance;
  • Develop an improvement plan to bring them into compliance with the Code of Federal Regulations;
  • Develop and implement employee and board training and development programs to ensure employees providing IL services and those Administering the IL program have the skills and knowledge necessary to perform their duties;
  • Serve eligible individuals with the four independent living core services in Brevard and Indian River County as stated in the SPIL for Florida for 2014-2016 and the CIL’s Program Services Policies and Procedures;
  • Enhance its procedures to ensure expenses funded through DVR’s contract are allowable, accurately allocated, and appropriately reflected in budget reconciliations;
  • Develop a timesheet that uses activity-based reporting and ensure employees accurately complete timesheets and allocate work hours across funding sources.
  • Establish and implement a written policy and procedure requiring the CIL staff to conduct eligibility determinations; establish IL plans with consumers or maintain waiver documentation; conduct timely annual reviews; and document the reason for case closure after the consumers have been notified of such case closure;
  • Develop policies and procedures to ensure they accurately record service hours and maintain the service hours by funding sources;
  • Improve its satisfaction survey process to allow for appropriate feedback, and timely submit the survey results to DVR; and
  • Update its financial policies and procedures so they do not conflict with contract terms and consistently follow its established policies and procedures.

Audit Reports Issued in Fiscal Year 2015-2016

Self-Reliance 6 Month Follow-up (PDF)

  • Report Nbr: F-1516-034
  • Issue Date: 06/30/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-017, Self-Reliance Center for Independent Living.We confirmed that Self-Reliance management completed corrective action for their identified deficiencies.DVR management has completed corrective action for three of the four identified deficiencies, and has initiated corrective action for one of the identified deficiencies.The OIG will follow up in twelve months on the status of the corrective action for the final identified deficiency.

Safety and Loss Prevention – 12-Month Status Report (PDF)

  • Report Nbr: F-1516-035
  • Issue Date: 06/24/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-013, Safety and Loss Prevention.  We confirmed that management has completed corrective action for each of the reported deficiencies.

DVR Vendor Background Screening (PDF)

  • Report Nbr: A-1516-010
  • Issue Date: 6/07/16

In accordance with the Department of Education’s fiscal year 2015-2016 audit plan, the Office of the Inspector General conducted an audit on the Division of Vocational Rehabilitations (DVR) Vendor Background Screening (BGS) process.The purpose of this audit was to ensure that DVR was conducting the vendor background screenings as mandated by the Florida Statutes.During this audit we noted that, in general, DVR has sufficient controls in place.However, we noted instances where DVR could make improvements to strengthen some of these controls.For example, we cited instances where DVR did not ensure that all required individuals were background screened, and we recommended that they screen all directors and interpreters.We cited one instance where DVR cleared an employee who should have been disqualified, and we recommended that they enhance their procedures by ensuring that BGS staff screen vendors in accordance with the Florida Statutes.We cited instances where DVR did not ensure that vendors initiated the screening process timely, and we recommended that DVR include language in its vendor contracts to hold the CILs accountable for timely initiating the background screening process and providing DVR with updated lists of their employees.We further recommend DVR transfer responsibility for CIL background screenings to the BGS unit in order to ensure a more consistent background screening process or develop policies and procedures specific to the IL Program to ensure background screenings are conducted according to statutory requirements.

Differentiated Accountability – 12-Month Status Report (PDF)

  • Report Nbr: A-1314-016
  • Issue Date: 06/03/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-016, Differentiated Accountability.  Management has initiated corrective action for each of the reported deficiencies.

CIL Gulf Coast – 12-Month Status Report (PDF)

  • Report Nbr: F-1516-032
  • Issue Date: 05/09/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-011, Center for Independent Living Gulf Coast.  Department and CIL management have addressed each of the reported deficiencies.

CIL of Broward – 12-Month Status Report (PDF)

  • Report Nbr: F-1516-031
  • Issue Date: 05/09/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-010, Center for Independent Living of Broward.  Department and CIL management have addressed each of the reported deficiencies.

Disaster Recovery (PDF)

  • Report Nbr: C-1516-001
  • Issue Date: 04/22/16

The OIG conducted a consulting engagement to review the department’s disaster recovery program and make recommendations for improvement. During the review, we noted that very few of the department’s mission essential applications would be restored within the desired timeframe.  The department does not have a documented disaster recovery plan, but does have limited disaster recovery procedures in place.

We therefore recommended the department adopt a disaster recovery framework to establish thorough plans, procedures, and technical measures that will enable systems to be recovered as quickly and effectively as possible following a service disruption.  We recommended the department initiate several planned activities and continue efforts currently underway to facilitate the disaster recovery process. We also recommended the department continue to identify and classify all of its information systems as high, medium, or low impact systems, focusing on the availability categorization for disaster recovery purposes.  Additionally, the department should identify and eliminate obsolete or duplicative systems and merge systems performing similar operations, and then conduct a business impact analysis. 

DVR Dispute Resolution Process (PDF)

  • Report Nbr: F-1516-027
  • Issue Date: 04/04/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-015 , DVR Dispute Resolution Process. We confirmed that management has completed corrective action for the reported deficiency.

Educator Certification – 12-Month Status (PDF)

  • Report Nbr: F-1516-026
  • Issue Date: 03/30/16

The OIG follow up on the status of corrective actions required in response to findings and recommendations contained in report #A-1314-015, Educator Certification. Management has initiated corrective action for the reported deficiency.

ESOL and Title III (PDF)

  • Report Nbr: A-1516-004
  • Issue Date: 03/15/16

The Office of Inspector General conducted an audit of English for Speakers of Other Languages (ESOL) and Title III grants.  The purpose of this audit was to determine if the Bureau of Student Achievement through Language Acquisition (SALA) has sufficient internal controls in place to ensure school districts provide services and expend funds in accordance with federal and state rules and regulations.  During this audit, we cited instances where districts did not achieve the department’s annual measurable achievement objective (AMAO) goals, SALA did not ensure the districts submitted required improvement plans, SALA did not effectively monitor the districts, and district expenditures did not meet federal requirements.  We recommended SALA:

  • Identify best practices and determine potential methods for improving underperforming districts;
  • Establish ambitious but achievable targets and accountability measures;
  • Develop procedures to ensure districts not meeting their goals take appropriate corrective action, and provide technical assistance to those districts;
  • Disseminate best practices used by districts that are successfully meeting the goals;
  • Develop policies and procedures in order to ensure the quality and consistency of the monitoring process;
  • Review its risk assessment methodology and ensure it more accurately reflects the risks associated with the districts; and
  • Review a sample of Title III expenditure documentation in its future monitoring efforts in order to ensure funds are spent in accordance with applicable regulations. 

High School/High Tech – 6-Month Status Report (PDF)

  • Report Nbr: F-1516-019
  • Issue Date: 01/27/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1213-010, High School/High Tech Program.  We confirmed that management completed corrective action for each of our report issues.

School Transportation (PDF)

  • Report Nbr: A-1415-019
  • Issue Date: 01/22/16

The Office of Inspector General conducted an audit of the School Transportation program.  The purpose of this audit was to ensure the Bureau of School Business Services is effectively administering the program.  We cited a lack of written policies and procedures and instances where active bus inspectors had expired certifications.  We recommended the School Transportation Management Section develop formal written procedures to ensure consistency and quality performance, and enhance its existing procedures to ensure school districts comply with Florida Administrative Code and the Florida School Bus Safety Inspection Manual.

FAAST – 6-Month Status Report (PDF)

  • Report Nbr: F-1516-018
  • Issue Date: 01/15/16

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-006, Florida Alliance for Assistive Services and Technology (FAAST).  We confirmed that DVR management completed corrective action for their identified deficiencies.  FAAST management has initiated corrective action for each of their identified deficiencies.

Self-Reliance Center for Independent Living (PDF)

  • Report Nbr: A-1415-017
  • Issue Date: 12/30/15

The Division of Vocational Rehabilitation (DVR) contracts with the Self-Reliance Center for Independent Living (CIL) to provide funding for the provision, improvement, and expansion of independent living services for individuals with significant disabilities.  The purpose of this audit was to ensure DVR and the CIL had sufficient internal controls in place to govern the independent living program.  During the audit, we cited instances where the CIL did not meet employment requirements, appropriately allocate expenses, ensure consumer service records contained all required documentation, or accurately record service hours.  We also cited instances where DVR did not timely review invoices or effectively monitor the contract.  For this audit, we recommended:

  • The CIL develop an improvement plan to bring them into compliance with the Code of Federal Regulations.
  • The CIL enhance its procedures relating to expenditures and CSR documentation.
  • The CIL ensure employees accurately complete timesheets and allocate work hours across funding sources.
  • The CIL update its financial policies and procedures so they do not conflict with contract terms
  • DVR perform periodic reviews of expenditures to ensure allowability and reasonableness and seek recovery of payments made for unallowable expenses.
  • DVR enhance its procedures relating to contract monitoring and invoice review.

Safety and Loss Prevention – 6-Month Status Report (PDF)

  • Report Nbr: F-1516-017
  • Issue Date: 12/23/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-013, Safety and Loss Prevention.  We confirmed that management has completed or initiated corrective action for each of the reported deficiencies.

Differentiated Accountability – 6-Month Status Report (PDF)

  • Report Nbr: F-1516-016
  • Issue Date: 12/07/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-016, Differentiated Accountability.  Management has initiated corrective action for each of the reported deficiencies.

DBS Business Enterprise – 6-Month Status Report (PDF)

  • Report Nbr: F-1516-013
  • Issue Date: 11/10/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1415-011, DBS Business Enterprise Program.  We confirmed that management completed corrective action for each of our report issues.

DVR Dispute Resolution Process (PDF)

  • Report Nbr: A-1415-015
  • Issue Date: 10/15/15

The Office of Inspector General conducted an audit of the Division of Vocational Rehabilitation’s Dispute Resolution Process.  The purpose of this audit was to ensure the department has sufficient internal controls in place to address requests and complaints made by DVR customers and applicants.  During this audit, we cited instances where the department did not timely respond to requests or document the resolution, accepted requests submitted after mandated time frames, and failed to adequately address administrative hearing requests.  We recommended DVR:

  • Timely acknowledge and provide resolution for assigned complaints in compliance with its internal procedures;
  • Consistently apply and enforce policies and procedures regarding administrative review requests across the division in accordance with their policy and Florida Administrative Code;
  • Timely issue decision letters in compliance with their policy and Florida Administrative Code; and
  • Collaborate with OGC to develop and document procedures for administrative hearing requests to ensure all requests are adequately addressed and documented, and all proceedings are conducted timely and in accordance with applicable regulations. 

Jewish Community Services – 12 Month Status Report (PDF)

  • Report Nbr: F-1516-012
  • Issue Date: 10/16/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-025, Jewish Community Services.  We confirmed that management completed corrective action for each of the reported deficiencies.

Educator Certification – 6 Month Status Report (PDF)

  • Report Nbr: F-1516-007
  • Issue Date: 09/30/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-015, Educator Certification.  Management has initiated corrective action for each of the reported deficiencies.

High School/High Tech Program (PDF)

  • Report Nbr: M-1213-010
  • Issue Date: 07/22/15

The Office of Inspector General conducted a review of the High School/High Tech (HS/HT) Program, which is administered by the Able Trust through a contract with the Division of Vocational Rehabilitation (DVR).  The purpose of this review was to ensure DVR and the Able Trust were adequately governing and monitoring the HS/HT Program.  During this review, we cited instances where the Able Trust did not ensure HS/HT sites met required program outcomes, and DVR did not effectively monitor the contract.  We therefore recommended the Able Trust ensure HS/HT sites are achieving the required graduation rates and internship requirements per the MOAs, and DVR enhance its policies and procedures to ensure they effectively monitor contracts and appropriately document monitoring and review activities.

Florida Alliance for Assistive Services and Technology, Inc. (PDF)

  • Report Nbr: A-1415-006
  • Issue Date: 07/10/15

The OIG conducted an audit of the Division of Vocational Rehabilitation’s (DVR) contract with the Florida Alliance for Assistive Services and Technology (FAAST).  The purpose of the audit was to ensure DVR has sufficient internal controls in place to manage FAAST’s contracts, and to determine compliance with the contracts.  During the audit, we cited instances where FAAST did not monitor the regional demonstration centers (RDCs), meet contract deliverables, or ensure expenditures aligned with the approved budget.  We also cited instances where DVR did not monitor the contracts or timely and adequately review FAAST invoices.

For this audit we recommended DVR enhance their procedures to ensure they appropriately monitor the contracts, confirm FAAST meets deliverables, and timely review FAAST invoices.  DVR should also review the invoices more closely to ensure that FAAST documents expenditures appropriately, and ensure the expenditures align with the approved budget.  We additionally recommended that FAAST enhance its procedures to ensure they accurately report deliverables, monitor the RDCs in accordance with contract terms, and document expenses appropriately.

Audit Reports Issued in Fiscal Year 2014-2015

Safety and Loss Prevention (PDF)

  • Report Nbr: A-1415-013
  • Issue Date: 06/26/15

The Office of Inspector General conducted an audit of the department’s safety and loss prevention program.  The Safety and Loss Prevention program is a comprehensive departmental safety program responsible for providing regular and periodic facility and equipment inspections, investigating job-related employee accidents, and establishing a program to promote increased safety awareness among employees.  The purpose of this audit was to ensure the Bureau of General Services (General Services) has sufficient controls in place to administer the safety and loss prevention program.  During our review, we cited discrepancies between the department’s Safety and Loss Prevention Plan and the Safety Manual, instances where the department did not conduct required training, and instances where the department did not review lost-time claims.  We therefore recommended General Services update their Plan and Manual to help ensure compliance with DFS standards, provide the required training to all employees, review lost-time claims on a regular basis, and amend the member roster for the safety committee.

Goodwill Industries of SW Florida – 12 Month Status Report (PDF)

  • Report Nbr: F-1415-023
  • Issue Date: 06/25/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-012, Goodwill Industries of SW Florida.  We confirmed that management completed corrective action for each of the reported deficiencies.

Differentiated Accountability (PDF)

  • Report Nbr: A-1314-016
  • Issue Date: 06/04/15

Differentiated Accountability (DA) is a statewide network of strategic support provided to schools and districts, differentiated by need.  Florida Statutes require the provision of accountability standards, assistance of escalating intensity to low-performing schools, direct support to schools in order to improve and sustain performance, and enhancement of student performance.  We conducted an audit of the DA program to ensure the program is effective in its mission to facilitate improved student outcomes in districts and schools.  The audit revealed instances where the Bureau of School Improvement (BSI) did not adequately monitor the turnaround option plan (TOP) implementation; did not meet state-led initiative outcomes; did not make all required visits to monitor the fidelity of school improvement plan (SIP) implementation; did not adequately track or monitor staff vacancy dates; and did not effectively monitor fiscal agent performance.  The report additionally provided information regarding DA outcomes.  Recommendations to BSI included:

  • Develop TOP monitoring procedures to ensure school districts implement turnaround options in compliance with state regulations;
  • Establish reasonable and measurable performance goals for reading, math, and science;
  • Monitor performance in the targeted persistently lowest-achieving schools to ensure accountability and continued school improvement;
  • Continue to improve monitoring efforts to ensure SIP implementation fidelity and compliance with the Florida Administrative Code;
  • Capture vacancy dates and retain historical staff vacancy data to ensure the performance of the fiscal agents is in alignment with the scope of work dictated by the grants, and strengthen the grant agreements to specify a timeframe to fill staff vacancies;
  • Ensure contract managers obtain appropriate training for grant monitoring; and
  • Develop procedures to ensure fiscal agent performance is appropriately monitored for compliance with grant requirements.

Center for Independent Living of Broward (PDF)

  • Report Nbr: A-1314-010
  • Issue Date: 05/15/15

The Division of Vocational Rehabilitation (DVR) contracts with the Center for Independent Living (CIL) of Broward to provide funding for the provision, improvement, and expansion of independent living services for individuals with significant disabilities.  The purpose of the audit was to determine compliance with the contract and to ensure DVR and the CIL had sufficient internal controls in place to govern the independent living program.  The audit revealed instances where the CIL submitted invoices after the due date, failed to seek prior approval for budget modifications, did not consistently record service hours, did not ensure consumer service records contained all required documentation, and did not accurately record employee time.

We recommended the CIL develop or enhance policies and procedures in order to ensure:

  • The CIL timely submits invoices and supporting documentation;
  • Expenses reimbursed through DVR’s contract are allowable;
  • The CIL receives written approval from the DVR contract manager prior to making modifications to the contract budget;
  • Service hours are recorded accurately and the supporting documentation agrees with the monthly performance report;
  • All required documents are maintained in the consumer service records and IL plans are reviewed at least annually; and
  • Timesheets are completed in accordance with the federal regulations, and salary allocations are based on a determination of the actual hours worked and commensurate with the applicable benefits received by each funding source. 

We also recommended DVR:

  • Monitor the CIL to ensure submission of invoices and supporting documentation in accordance with contract terms;
  • Include in its monitoring activities a review of expenditures, service hour documentation, customer service records, timesheets, and payroll registers;
  • More closely review invoices to ensure expenditures are appropriate and align with the approved budget; 
  • Review previous and current expenditures for unallowable expenses, and seek repayment from the CIL for those expenses deemed unallowable.

Center for Independent Living Gulf Coast (PDF)

  • Report Nbr: A-1314-011
  • Issue Date: 05/15/15

The Division of Vocational Rehabilitation (DVR) contracts with the Center for Independent Living (CIL) Gulf Coast to provide funding for the provision, improvement, and expansion of independent living services for individuals with significant disabilities.  The purpose of the audit was to determine compliance with the contract and to ensure DVR and the CIL had sufficient internal controls in place to govern the independent living program.  The audit revealed instances where the CIL submitted invoices after the due date, failed to seek prior approval for budget modifications, did not consistently record service hours, did not ensure consumer service records contained all required documentation, and did not accurately record employee time.

We recommended the CIL develop or enhance policies and procedures in order to ensure:

  • The CIL timely submits invoices and supporting documentation;
  • Expenses reimbursed through DVR’s contract are allowable;
  • The CIL receives written approval from the DVR contract manager prior to making modifications to the contract budget;
  • Service hours are recorded accurately and the supporting documentation agrees with the monthly performance report;
  • All required documents are maintained in the consumer service records and IL plans are reviewed at least annually; and
  • Timesheets are completed in accordance with the federal regulations, and salary allocations are based on a determination of the actual hours worked and commensurate with the applicable benefits received by each funding source. 

We also recommended DVR:

  • Monitor the CIL to ensure submission of invoices and supporting documentation in accordance with contract terms;
  • Include in its monitoring activities a review of expenditures,  service hour documentation, customer service records, timesheets, and payroll registers; and
  • More closely review invoices to ensure expenditures are appropriate and align with the approved budget. 

DBS Business Enterprise Program (PDF)

  • Report Nbr: A-1415-011
  • Issue Date: 05/14/15

The Office of Inspector General conducted an audit of the Division of Blind Services’ (DBS) Business Enterprise Program.  The purpose of the audit was to ensure DBS was effectively governing and monitoring the Business Enterprise Program.  During this audit, we cited instances where DBS did not send accounts with outstanding balances to collections in a timely manner and did not meet performance measures.  We therefore recommended DBS develop and implement policies and procedures to govern the collections process, and make collection efforts for those accounts that have not yet exceeded the statute of limitations.  We also recommended DBS refine its methodology for reporting on the measurement identified in the state plan and consider setting a percentage goal for the number of licensed operators staying at their first facility for at least 12 months.

Jewish Community Services – 6 Month Status Report (PDF)

  • Report Nbr: F-1415-018
  • Issue Date: 05/11/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-025, Jewish Community Services.  Management has initiated or completed corrective action for each of the reported deficiencies.

Educator Certification (PDF)

  • Report Nbr: A-1314-015
  • Issue Date: 03/31/15

The Bureau of Educator Certification (BEC) is responsible for implementing the educator certification provisions in Florida Statutes and State Board of Education administrative rules.  The purpose of certification is to protect the educational interests of students, parents, and the public at large by assuring that teachers in the state are professionally qualified.  We conducted an audit of the Educator Certification process to ensure educator certifications were issued in compliance with regulations.

The audit revealed instances where unauthorized personnel had access to the Bureau of Educator Certification Partnership Access & Services System (BEC-PASS).  We therefore recommended the department remove access to the system for those department and district users who no longer require the use of BEC-PASS, and strengthen its controls related to the removal of access privileges.  We additionally recommended BEC develop additional targets and goals for the contact center and utilize the current system to track the abandoned rate, busy rate, wait times, and other applicable measures.

McKay Scholarship Program – 12 Month Status Report (PDF)

  • Report Nbr: F-1415-016
  • Issue Date: 02/27/15

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-007, McKay Scholarship Program.  We confirmed that management completed corrective action for each of the reported deficiencies.

Goodwill Industries of SW Florida – 6 Month Status Report (PDF)

  • Report Nbr: F-1415-008
  • Issue Date: 12/23/14

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-012, Goodwill Industries of SW Florida.  Management has initiated or completed corrective action for each of the reported deficiencies.

IT Application Development and Procurement – Final Status Report (PDF)

  • Report Nbr: F-1415-009
  • Issue Date: 11/25/14

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1011-014, IT Application Development and Procurement.  Because the OIG had followed up on the status for 34 months and there was not sufficient progress being made toward corrective action, responsibility for ensuring corrective action was placed with the Division of Technology and Innovation.  At the request of senior management, the OIG will initiate a new consulting engagement in which we will coordinate with the Division of Technology and Innovation and other appropriate divisions in order to ensure identified deficiencies are appropriately addressed.

DHSMV MOU Attestation (PDF)

  • Report Nbr: O-1415-007
  • Issue Date: 11/21/14

The Department of Education’s Office of Professional Practices Services (PPS) administers a state-level grievance process and plays an integral part in ensuring that appropriate disciplinary actions are taken against the certificate of an educator certified to teach in Florida.  In order to locate individuals that are party to an investigation of educator misconduct, PPS is permitted access to driver license and motor vehicle data through a Memorandum of Understanding (MOU) with the Department of Highway Safety and Motor Vehicles (DHSMV).

The OIG conducted a management consulting engagement that involved reviewing the data exchange MOU.  The objective of this engagement was to ensure the department, in compliance with the terms of the MOU, has the appropriate internal controls over the personal data used to ensure that data is protected from unauthorized access, distribution, use, modification, or disclosure.  Through our review, we confirmed that PPS was operating in compliance with the terms set forth by the data exchange MOU.

Jewish Community Services of South Florida, Inc. (PDF)

  • Report Nbr: A-1314-025
  • Issue Date: 11/06/14

The Division of Vocational Rehabilitation (DVR) contracts with Jewish Community Services (JCS) for the purpose of providing qualified interpreters who are responsible for providing sign language interpreting services to the deaf and hearing impaired individuals residing in Broward and Palm Beach counties.  The OIG audited the contract in order to determine if DVR and JCS have sufficient controls in place to ensure the provision of interpretive services.  The audit revealed deficiencies involving the interpreter activity reports.  We therefore recommended that DVR counselors provide written assignments to the interpreters as required by the contract, and the contract manager ensure the interpreter activity reports contain all required documentation prior to approving the invoices.

IT Application Development and Procurement – 30-Month Status Report (PDF)

  • Report Nbr: F-1415-004
  • Issue Date: 09/19/14

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1011-014, IT Application Development and Procurement.  Management indicated there had been no changes since the last six-month status report.  Three identified deficiencies remained unresolved.

McKay Scholarship Program – 6 Month Status Report (PDF)

  • Report Nbr: F-1415-002
  • Issue Date: 09/03/14

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1314-007, McKay Scholarship Program.  Management has initiated or completed corrective action for each of the reported deficiencies.

Audit Reports Issued in Fiscal Year 2013-2014

Goodwill Industries of Southwest Florida, Contract VJ902 (PDF)

  • Report Nbr: A-13/14-12
  • Issue Date: 6/27/14

The OIG completed an audit of Goodwill Industries of Southwest Florida, Contract VJ902. The audit included the period of July 1, 2013 through March 31, 2014. During this audit we noted that, in general, DVR has sufficient controls in place; however, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where customers were inappropriately placed or employment positions did not match goals in the customer's individualized plan of employment (IPE). We found instances where monthly reports and invoices were not submitted timely. We also noted contract monitoring was not completed in accordance with department policies and procedures.

For this audit we recommended:

  • The counselors verify the employment position of the customer matches the employment goal in the approved IPE prior to approving the notice of approval (NOA). We further recommended counselors place the signed IPE in RIMS so it can be reviewed by the contract manager prior to approval of invoices.
  • DVR enhance procedures to ensure Goodwill does not place customers in an employment position with Goodwill prior to receiving appropriate approval from the counselor and area supervisor. We further recommended the contract managers confirm the approval when reviewing the invoice for payment.
  • DVR develop controls to ensure counselors are consistently monitoring the timely receipt of monthly reports for all active customers and reviewing the reports for documentation of progress.
  • DVR develop procedures to ensure the counselors complete the review and approval of NOAs within 10 days as mandated by the contract.
  • DVR enforce the terms and conditions of its contract with Goodwill. We also recommended that DVR amend its contract in order to remove potential barriers to Goodwill's compliance with invoice submission.
  • DVR update policies and procedures to ensure effective monitoring of its contracts and clearly delineate responsibilities of the contract managers and staff of the Contract Monitoring Unit.

General IT Security Controls

  • Report Nbr: C-13/14-13
  • Issue Date: 3/26/14

The OIG completed a review of selected information systems security policies, procedures, and processes of the department. This report has been classified as confidential in accordance with section 282.318(4)(f), Florida Statutes, and is not available for public distribution. All individuals wishing to view or obtain the results of this report must submit a written request to the Office of Inspector General, including contact information and a detailed explanation of the reason for the request.

Information Technology Application Development and Procurement - 24 Month Status Report (PDF)

  • Report Nbr: F-13/14-18
  • Issue Date: 3/21/14

The OIG requested an update regarding the status of corrective actions required in Report #A-10/11-014, Information Technology Application Development and Procurement. In response, management indicated that corrective action had been initiated or completed for each of our report issues.

McKay Scholarship Program (PDF)

  • Report Nbr: A-13/14-07
  • Issue Date: 2/28/14

The OIG completed an audit of the McKay Scholarship Program. The audit included students and private schools participating in the program during the 2012-13 school year. During this audit we noted that, in general, the department has sufficient controls in place to govern the program. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited occurrences where affidavit forms were not on file prior to the issuance of scholarship payments. We also found insufficient endorsing of warrants and a lack of supporting documentation for 12th grade re-enrollment.

For this audit we recommended:

  • The department continue their monitoring efforts and consider seeking a legislative change to increase the number of site visits the department can conduct each year.
  • The department ensure compliance with applicable statutes and rules by revising policies and procedures to require an affidavit be on file with the department prior to the issuance of a scholarship payment.
  • The department enhance policies and procedures to better ensure proper warrant endorsement.
  • The department enhance procedures to ensure the scholarship issue form and all required documentation are received and approved prior to re-enrollment of a program participant into the 12th grade.

MyFloridaMarketPlace Purchase Requisition Approval Flow (PDF)

  • Report Nbr: C-12/13-12
  • Issue Date: 12/30/13

The OIG completed a consulting engagement of the department's MyFloridaMarketPlace (MFMP) purchase requisition (PR) approval flow process. We reviewed historical data, led a process improvement event, and made several recommendations to strengthen and streamline the current PR approval flow process. Recommendations were made to: electronically document reviews to the highest extent possible and establish policies to promote the use of electronic reviews; streamline the approval flow process based on dollar thresholds and catalog purchases and remove automatic multiple reviewers within the same specialty review area; and establish written procedures to address the removal of separated employees' access to MFMP.

Information Technology Application Development and Procurement - 18 Month Status Report (PDF)

  • Report Nbr: F-13/14-08
  • Issue Date: 9/20/13

The OIG requested an update regarding the status of corrective actions required in Report #A-10/11-014, Information Technology Application Development and Procurement. In response, management indicated that corrective action had been initiated or completed for each of our report issues.

Audit Reports Issued in Fiscal Year 2012-2013

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

DVR Dental Service Authorizations (PDF)

  • Report Nbr: A-11/12-22
  • Issue Date: 4/5/2013

The OIG completed an audit of authorizations for dental services provided to Division of Vocational Rehabilitation (DVR) clients, including an evaluation of the processes involved with delivery and payment of dental services for the period July 1, 2011 through October 31, 2012. OIG staff concluded that adequate internal controls were in place to ensure effective delivery of dental services to DVR clients.

Vision Community Development Corporation (PDF)

  • Report Nbr: A-12/13-02
  • Issue Date: 10/23/2012

The OIG completed an audit of employment services and on-the-job training provided through contract #VT002 between the Division of Vocational Rehabilitation (DVR) and Vision Community Development Corporation (Vision CDC) for the period October 1, 2011 through September 30, 2012. OIG staff determined that Vision CDC placed DVR clients in non-integrated settings and therefore did not comply with contract terms.

Third Party Cooperative Arrangement with Columbia County School District (PDF)

  • Report Nbr: A-11/12-21
  • Issue Date: 10/12/2012

The OIG completed an audit of activities under the Third Party Cooperative Arrangement between the Division of Vocational Rehabilitation and the Columbia County School District for the period of January 1, 2011, through June 30, 2011. Two findings were noted to strengthen internal controls for the administration of invoices and management of contract provisions.

Third Party Cooperative Arrangement with Manatee County School District (PDF)

  • Report Nbr: A-11/12-16
  • Issue Date: 10/12/2012

The OIG completed an audit of activities under the Third Party Cooperative Arrangement between the Division of Vocational Rehabilitation and the Manatee County School District for the period of January 1, 2011, through June 30, 2011. Two findings were noted to strengthen internal controls for the administration of invoices and management of contract provisions.

Supplemental Educational Services-Leon County School District (PDF)

  • Report Nbr: A-11/12-13
  • Issue Date: 9/19/2012

We reviewed the Supplemental Educational Services program in Leon County School District to determine if the tutoring services provided are effective in improving student academic achievement. The results of our audit revealed that the program is beneficial and effective in enhancing the academic achievement of students. Our analysis revealed that significant learning gains were realized. Despite difficulties in obtaining reliable data for our analysis, we found that the majority of students sampled either met or exceeded the District's targeted levels of achievement for the 2011-2012 school year. Our study showed an overall success rate of 82%, with an average percentage point increase in test scores of 25 points for our sample of Leon County students who participated in the program.

Audit Reports Issued in Fiscal Year 2011-2012

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

Coastal Mental Health Partnership, Inc. (PDF)

  • Contract Audit
  • Report Nbr: A-11/12-018
  • Issue Date: 6/28/2012

The OIG completed a contract audit of Coastal Mental Health Partnership, Inc. contracts awarded by the Division of Vocational Rehabilitation (DVR) for the period December 4, 2009, through November 23, 2011. The audit evaluated the processes involved with delivering services to DVR clients and we determined that appropriate services were provided. The OIG offers three findings and associated recommendations to improve contract compliance.

Mentoring Programs - Take Stock in Children (PDF)

  • Audit
  • Report Nbr: A-11/12-19
  • Issue Date: 6/19/2012

Our office examined the integrity of expenditures for six Take Stock in Children local mentoring programs for the second quarter of FY 2010-2011. The objectives of this audit were to determine whether sub-recipients 1) spent state funds appropriately and 2) accurately reported financial data to the Department. Our analysis revealed that, with minor exceptions, expenditures were allowable and made in accordance with program guidelines. No material omissions, misstatements, or errors were found in our review of these programs.

McKay Scholarship Payment Process Mapping and Improvement (PDF)

  • Process Improvement Consultation
  • Report Nbr: C-11/12-15
  • Issue Date: 4/25/2012

The Office of Inspector General coordinated a process improvement project which included the Office of the Comptroller and the Office of Independent Education & Parental Choice. Selected staff from both offices formed a team that participated in a mapping session of the McKay Scholarship payment process.

The McKay Scholarship payment process was streamlined, eliminating approximately thirty process steps, including eliminating one role from the process, two wait times and eleven transports/handoffs. There is the potential to eliminate OFFR from the process in the future, should it be determined their role is not needed.

Review of Department Hiring Process (PDF)

  • Consultation
  • Report Nbr: M-11/12-5
  • Issue Date: 3/23/2012

Our office reviewed the Department's hiring process in accordance with our fiscal year 2011/12 audit plan. The objectives of the review were to: 1) map the hiring process - noting key steps, documents, and timeframes; 2) review the current process for efficiency and timeliness; and 3) contact other state agencies for potential best practices. The scope included original and internal hires with a personnel action from January 1, 2011 to August 31, 2011. We measured the time required for critical steps in the process and interviewed those involved in the hiring process. We recommended that the Department consider a process improvement exercise to review and improve the hiring process.

University of South Florida, Rehabilitation Engineering and Technology Program (PDF)

  • Contract Audit
  • Report Nbr: A-11/12-11
  • Issue Date: 3/9/2012

We audited a contract between the Division of Vocational Rehabilitation and the University of South Florida - Rehabilitation Engineering and Technology Program (USF-RETP). The contract was awarded to improve rehabilitation technology assessment and evaluation, and to provide assistive technology services for disabled citizens. The cost reimbursement contract was not to exceed $1,498,927.

There are no significant audit findings and we noted that the Division has taken steps to improve contracting for these services.

Center for Independent Living in Central Florida, Inc. (PDF)

  • Contract Audit
  • Report Nbr: A-10/11-15
  • Issue Date: 3/23/2012

The Office of Inspector General performed an audit of the contract between the Division of Vocational Rehabilitation and Center for Independent Living in Central Florida, Inc. The contract, number 10-103, provided independent living services and became effective on July 1, 2009, extending to June 30, 2012.

Appropriate services were provided to clients and adequate internal controls were generally in place to ensure contract compliance with the exception of authorization of smaller purchases. A finding identifies an internal control weakness that allows one person to approve checks less than $1,000. We recommended implementing a policy to require all expenditures and checks be approved by at least two designated persons.

Enterprise Contract Monitoring Audit (PDF)

  • Performance Audit
  • Report Nbr: A-11/12-15
  • Issue Date: 3/9/2012

The Office of Inspector General participated in an enterprise contract monitoring audit coordinated by the Governor's Chief Inspector General to provide an overall assessment of contract monitoring procedures in state agencies based on a defined scope of work.

This report examines the Department's written policies and procedures and training related to contract monitoring. Overall, written policies and procedures are compliant and the Department offers adequate training. We also identified several noteworthy practices. However, the Department could benefit from stronger written closeout policies and procedures.

We recommend the Department further develop detailed closeout procedures for the Department's Contract Management & Accountability Workshop Training Manual & Handbook and related policies and procedures.

Information Technology Application Development and Procurement (PDF)

  • Information Technology Audit
  • Report Nbr: A-10/11-14
  • Issue Date: 1/30/2012

This audit focused on general project management practices (which include tasks related to information technology application development). Most of these practices were still under development from a governance perspective. Department staff agreed that enterprise-wide governance is early in its maturity. They indicated their awareness of the steps needed to be taken and their intent to incrementally build more structure into the process.

We found the Department can improve activities to more effectively oversee practices involving resource investment, use and allocation. Adoption and use of a formal methodology of organizing and accomplishing project tasks can mitigate inherent risks to better ensure project success.

This report identifies opportunities for improvements in strengthening management controls in administering both the IT application development function as well as overarching governance for Department projects.

Race to the Top Grant Expenditures Reporting (PDF)

  • Grant Audit
  • Report Nbr: A-10/11-13
  • Issue Date: 12/22/2011

We audited Race to the Top grant expenditures and associated jobs data reported by six school districts: Brevard, Calhoun, Columbia, Dade, Duval, and Polk. This is the fifth in a series of OIG audits intended to validate the accuracy and reliability of federal Recovery Act grant expenditure and jobs data reported to the Department of Education. No significant reporting errors, misstatements, or material omissions were found in our review of each district. Data was accurately reported to the Department.

Florida Alliance for Assistive Services and Technology, Inc. (PDF)

  • Contract Audit
  • Report Nbr: A-11/12-02
  • Issue Date: 11/15/2011

An audit of contract administration and performance by the Division of Vocational Rehabilitation and Florida Alliance for Assistive Services and Technology, Inc. The contracts provided technology related assistance and services for Florida citizens with disabilities. We determined that appropriate services were provided to clients and provided recommendations to further improve contract compliance. The Division should ensure that:

  • Appropriate background checks of potential employees are conducted prior to employment.
  • Annual contract monitoring reviews continue to be scheduled and conducted.
  • The executive director's travel documents contain an authorizing signature by electronic or similar means.

Centers for Autism and Related Disabilities (PDF)

Program Audit Report Nbr: A-10/11-10 Issue Date: 11/17/2011

We reviewed three of the seven university-managed Centers for Autism and Related Disabilities (CARDs). The CARDs are established to provide non-residential resource and training services for persons with autism spectrum disorders and related disabilities. While the program has been effective in delivering services, a great challenge facing the CARDs is the significant reduction in funding over the last five years. For this reason, we focused on efforts by the CARDs to implement cost saving measures, increase revenue, and improve program efficiency. In order to increase revenue, reduce cost, and improve accountability we recommend the Division of Public Schools:

  • Ensure that the Constituency Board for each CARD increase its fundraising efforts to comply with Florida Statutes.
  • Encourage the CARDs to increase the availability of online, distance learning technology, and computer-based training resources.
  • Ensure that documentation such as sign-in sheets is collected and confirm implementation of training events through periodic sampling.

Supplemental Education Services Providers (PDF)

  • Program Audit
  • Report Nbr: 10/11-04A
  • Issue Date: 9/15/2011

The Office of Public School Options in the Division of Public Schools oversees Florida's Supplemental Educational Services Program. Adequate controls are in place, but could be strengthened with more guidance and random invoice spot checks. Office of Inspector General staff identified three primary areas for improvement: provider record retention, invoice accuracy, and written policies and procedures.

Contract with Hands On Employment Services, Inc. (PDF)

  • Compliance Audit
  • Report Nbr.: 10/11-08A
  • Issue Date: 8/8/2011

This audit addressed contract administration and performance by the Division of Vocational Rehabilitation and Hands On Employment Services, Inc. The contract provided employment services and on-the-job training to eligible clients. We determined that appropriate services were provided to clients and provided recommendations to further improve contract compliance. The Division should ensure that:

  • All Division client case records contain appropriate documentation of provided services.
  • All contractor client case records contain appropriate documentation of services.
  • Contractors adhere to ADA standards to increase accessibility.

Contract with Stand Among Friends, Inc. (Word)

  • Compliance Audit
  • Report Nbr.: 10/11-07A
  • Issue Date: 7/28/2011

The purpose of the audit was to evaluate the processes involved with delivering services to Division of Vocational Rehabilitation clients. During the audit, we determined that appropriate services were provided to clients. The OIG noted two findings and associated recommendations to improve contract compliance. We also provide comments for management consideration.

The Division should ensure that the contractor conducts appropriate background checks of potential employees prior to employment and uses only Florida licensed drivers to transport clients.

Audit Reports Issued during Fiscal Year 2010-2011

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

John M. McKay Scholarships for Students with Disabilities Program (PDF)

  • Program Audit
  • Report Nbr: 10/11-03A
  • Issue Date: 6/30/2011

The Department's Office of Independent Education and Parental Choice (IEPC) has established many effective controls for the John M. McKay Scholarships for Students with Disabilities Program (McKay Scholarship Program).

This report identifies opportunities for further improvement of the program. These include measures that will enhance oversight and monitoring of McKay eligible private school activities related to the scholarship program, strengthen controls in the form of written procedures, and address potential control weaknesses in a key program application.

We recommended:
  • Pursuing authority to increase oversight of schools participating in the program;
  • Preparing written operating procedures for several program processes;
  • Including effective application controls in the payment process currently under development;
  • Addressing concentration of duties in the program's Payment Specialist position; and
  • Strengthening the warrant endorsement review process.

Enterprise Ethics Audit: Florida Department of Education (PDF)

  • Compliance Audit
  • Report Nbr: 10/11-06A
  • Issue Date: 5/9/2011

The OIG participated in an enterprise ethics audit coordinated by the Governor’s Chief Inspector General in response to Executive Order 11-03 and the revised Code of Ethics. Audit procedures included a compliance questionnaire and a web based survey of all Department employees. The survey asked employees to rate their view of the ethical behavior of senior management, supervisors, and coworkers, as well as rate ethics related training and policies. Overall employee opinion on ethical behavior was highly positive.

We recommend the Department:

  • Complete the implementation of revisions to existing ethics related policies in response to Executive Order 11-03.
  • Comply with annual training for employees as stated in the Department’s Code of Ethics policy.
  • Consider implementing the following best practices: include the chief ethics officer designation and role in the applicable position description; better communicate to employees a method to confidentially report concerns; and further emphasize the sanctions for ethical violations in future training.

Baker School District 21st Century Community Learning Center Grant (PDF)

  • Program Audit
  • Report Nbr: 09/10-03A
  • Issue Date: 5/26/2011

We found that:

  • Baker County did not comply with all of the terms and conditions set forth in the 21st CCLC grant agreement;
  • Baker County did not have adequate procedures in place to verify that purchases were allowable and allocable under the 21st CCLC grant; and
  • The 21st CCLC Program in Baker County is no longer in operation, yet a considerable amount of property purchased with federal funds remains in use by Baker County High School or in storage on the premises.

To address these findings and strengthening the program, we recommend that Department management:

  • Consider providing additional guidance and support for 21st CCLC programs when there are indications of need, particularly during the first year;
  • Consider providing funds to higher risk school district sub-recipients on a reimbursement basis only; and
  • Ensure the proper disposition of property no longer in use by sub-grantees.

Division of Career and Adult Education, General Educational Development (GED) Testing Program (PDF)

  • Program Audit
  • Report Nbr. 10/11-02A
  • Issue Date: 3/18/2011

Our audit found that the Program can strengthen key processes and improve efficiency by:

  • Placing more emphasis on the mail sorter role to record and restrictively endorse funds upon receipt and minimize the handling of funds;
  • Strengthening internal controls through documentation using the GED information system and the creation of a quality assurance role;
  • Avoiding unnecessary printing and storage by using electronic transmittals and filings where possible;
  • Minimizing services performed prior to receipt of payment and retaining funds where services have been performed but no record found; and
  • Assigning more responsibility to the testing centers for submitting accurate and complete testing documents, and avoiding role specialization by cross training staff.

Division of Blind Services Business Enterprises Program (Word)

  • Program Audit
  • Report Nbr. 10/11-01A
  • Issue Date: 1/31/2011

The objectives of this audit were to determine whether licensed operators: 1) comply with contract provisions; 2) report accurate sales, expenses, and set aside fees on DBS Monthly Business Reports; 3) comply with tax and insurance requirements; and 4) submit accurate maintenance reimbursement requests.

The Division of Blind Services (DBS) does not currently have a system in place to adequately control Business Enterprises Program (BEP) licensed operations and related reporting. The limited criterion in the Licensed Operator Facility Agreement (LOFA), and the Business Enterprises Policy and Procedure Manual (BEP Manual) reduces accountability and hinders audit effectiveness.

Office of Inspector General (OIG) staff identified three primary areas for improvement: establishing monitoring criteria, developing more effective internal controls, and preparing a monitoring plan.

Review of Department Employee Files (PDF)

  • Management Review
  • Report Nbr. 10/11-01MR
  • Issue Date: 1/5/2011

The objective of the review was to determine whether employee files are complete, maintained in a neat and orderly manner, and properly secured. We reviewed a sample of employee files and observed that files for recent hires were more complete and better organized than the files of previously hired employees. We noted a certain amount of misfiling and duplicate filing in the older employee files. However, this did not degrade the usefulness of the files. For the most part the files, especially those of more recently hired employees, were neat and easy to review.

Employee files are secured in a restricted access area in an open metal shelving system. Files for terminated employees are stored in a state owned archive facility. While there are no current plans to convert to a digitized file maintenance system, initial research we conducted indicated that long term cost savings can be realized through staff efficiency gains and reduced storage floor space needs of such a system. The Department of Revenue is currently converting its employee files from paper to digitized (scanned) files; the Department of Education may be able to benefit from this experience.

ARRA Subrecipient Data Quality (PDF)

  • Management Review
  • Report Nbr. 10/11-02MR
  • Issue Date: 11/24/2010

Funding in the form of subgrants to school districts, colleges and universities account for the majority of Florida’s American Recovery and Reinvestment Act (ARRA) awards for education. This review is the fourth in a series of efforts by the Office of Inspector General to help ensure the accuracy of data reporting.

In this review, we evaluated whether subrecipients of ARRA grants are accurately reporting expenditures and associated full time equivalent (FTE) jobs data to the Department of Education.

Each of the four subrecipients we reviewed is currently reporting accurate data. One subrecipient, Brevard School District, initially used an incorrect methodology for determining and reporting expenditures and FTE jobs. However, this has been corrected and a correct methodology was employed during the third quarter of FY 2009-2010.

Division of Blind Services Vocational Rehabilitation Services Contracting (PDF)

  • Program Audit
  • Report Nbr: 09/10-02A
  • Issue Date: 10/14/2010

Our audit of Division of Blind Services’ vocational rehabilitation services contracts identified noteworthy practices that can be considered by the Division and contracted Community Rehabilitation Programs. We also identified areas for improvement and made recommendations to Division management for increasing internal controls, maximizing resources, and strengthening the working relationships between the Division, District Offices, and Community Rehabilitation Programs.

Department Policies and Procedures Management Review (PDF)

  • Management Review
  • Report Nbr: 08/09-03MR
  • Issue Date: 8/20/2010

The objective of the review was to determine whether a formally established and documented process exists for developing, updating, and approving written policies and procedures, as well as the extent to which these documents have been published and made available to those who implement them. We found that the Department does not have a consistent system or process for developing, reviewing, authorizing, and updating written policy and procedure documents in all program areas. As a result, the use of these documents among the Department's programs is inconsistent. We recommend the Department develop a formalized process for the creation, implementation, and revision of policies and procedures for all program areas to achieve more effective management control. The Department should consider designating a responsible office to coordinate the activities or assign the responsibility to a delegate of each Division. Good practices for this function may be found in other state agencies.

Subrecipient Reporting of ARRA Data (PDF)

  • Management Review
  • Report Nbr: 09/10-02MR
  • Issue Date: 7/28/10

The objective of the review was to determine whether subrecipients are accurately reporting ARRA expenditures and jobs data. In a sample of school districts reviewed, we found minor errors in the number of jobs reported; and lack of supporting documentation for immaterial amounts of expenditures.

Audit Reports Issued during Fiscal Year 2009-2010

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

ARRA Data Quality Review (PDF)

  • Consultation
  • Project Nbr: 09/10-09 CTA
  • Issue Date: December 9, 2009

We reviewed methodologies used by ARRA grant sub recipients to calculate the number of full-time equivalent jobs saved, created and continued. Questionable entries were noted in jobs data reported by a sample of sub recipients. Sub recipients may need additional guidance and training in computing and reporting jobs data to ensure this data is accurate. And we concluded that, in our sample of sub recipients, a good audit trail for ARRA reported data is not present.

Audit of Florida Assessments for Instruction in Reading Grant (PDF)

  • Program Audit
  • Report Nbr: 09/10-01A
  • Issue Date: 4/22/2010

The Florida Assessments for Instruction in Reading (FAIR) was administered in the state's 67 school districts during the current school year. We identified noteworthy accomplishments that should be continued and also identified areas to consider for improvement and made recommendations to Department management for strengthening assessment practices. Recommendations included developing a monitoring plan, addressing classroom management considerations, continuing evaluation of the appropriateness of assessment content, additional training for users on how to analyze assessment data, standardizing the administration of the reading assessments, and analyzing the cost/benefit of assessing higher performing students.

Payments to Supplemental Educational Services Providers (PDF)

  • Compliance Audit
  • Report Nbr: 08/09-03A
  • Issue Date: 11/23/2009

Our audit disclosed that, for the 2008-2009 school year, each of the Supplemental Educational Services (SES) providers reviewed provided services to eligible students in compliance with federal and state regulations and invoiced properly. We also determined that the school districts reviewed generally complied with the SES provisions of the No Child Left Behind (NCLB) Act and the implementing regulations. However, based on our review, we believe that monitoring at the school district level can be improved in most districts. Our report presents management comments for continuing improvements that relate to school district monitoring of providers, internal controls related to provider payments, developing written operating procedures, and preparing SES contracts.

Contracted Employment Services in the Division of Vocational Rehabilitation (PDF)

  • Compliance Audit
  • Report Nbr: 08/09-04A
  • Issue Date: 12/24/2009

Our audit of contracted employment services in the Division of Vocational Rehabilitation (Division) identified noteworthy practices that can be considered by the Division and contract vendors. We also identified areas for improvement and made recommendations to Division management for strengthening internal controls and monitoring of contract vendors.

Preliminary Assessment of Department Readiness for Recovery Act Funding (PDF)

  • Management Consultation
  • Report Nbr: 08/09-15CTA
  • Issue Date: 11/17/2009

We performed a preliminary assessment of the Department of Education’s (Department) readiness to receive American Recovery and Reinvestment Act funding. As of September 2009, the Department was making appropriate progress toward establishing the necessary additional internal controls, but some challenges remain. The primary challenge facing the Department at this point is compliance with recipient reporting requirements established by the White House Office of Management and Budget (OMB). Other challenges include: continuing to strengthen grant monitoring practices, providing focused assistance and oversight to inexperienced grant recipients, and enhancing recipient risk profiles. This report was presented to Department management to help guide future efforts to meet Recovery Act requirements.

Audit Reports Issued during Fiscal Year 2008-2009

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

Grant Monitoring Practices (PDF)

  • Management Review
  • Report Nbr: 08/09-01MR
  • Issue Date: 6/30/2009

This review documented grant monitoring practices for selected grants, evaluated the sufficiency and effectiveness of management controls in place, and noted best practices that can be shared among program areas.

We recommended that:

  • Comprehensive fiscal review activities be performed during onsite monitoring visits to the greatest extent possible;
  • Management consider increasing onsite monitoring coverage in larger grant programs and establishing formal monitoring for smaller grant programs;
  • Monitoring systems and processes be formalized in approved written procedures that address specific areas;
  • Management continue efforts to address untimely submission of improvement plans by recipients; and
  • The Office of Federal Programs consider performing an annual risk assessment of all grant recipients to better focus monitoring efforts.

Information Access Controls

  • IT Compliance Audit
  • Report Nbr: 07/08-02A
  • Issue Date: 10/17/2008

The objectives of this audit were to evaluate information technology access control policies and procedures and logical access control security for end user platforms. Details are not disclosed due to the confidential subject matter.

Tangible Personal Property (Word)

  • Compliance Audit
  • Report Nbr: 07/08-04A
  • Issue Date: 1/29/2009

This audit focused on evaluating whether the Department properly accounts for and safeguards tangible personal property. Research and tests of property as recorded in FLAIR and Department records revealed that:

  • A physical inventory of property is not always conducted when there is a change of custodian's delegate.
  • Some property locations listed in FLAIR were inaccurate.
  • Clarification regarding authorizing signatures is needed in surplus property procedures.
  • In one instance, the Department did not follow established procedures for the sale of property.

Monitoring Performed by the School Transportation Management Section (RTF)

  • Compliance Audit
  • Report Nbr: 08/09-01A
  • Issue Date: 2/20/2009

The audit noted that the School Transportation Management Section is diligent in performing its role and has generally complied with statutes, rules, and other guidance. Four areas were noted in which additional management attention could result in closer compliance with authoritative criteria and good management practice:

  • An accurate listing of schools is needed to determine the population to be monitored.
  • More complete record keeping is needed.
  • Special Needs requirements were not followed by the school districts.
  • Some districts did not follow documentation directions or did not comply with rules.

Public Schools Performance Measures (PDF)

  • Management Review
  • Report Nbr: 08/09-02R
  • Issue Date: 5/5/2009

This review assessed the validity and reliability of selected legislative performance measures. We evaluated whether selected measures related to the essential mission of the Public Schools Program and verified the accuracy of reported results for the measures. We also determined whether the means and methods used to acquire the supporting data for those measures was sound, and whether internal controls over the processes employed to determine measure amounts were effective.

We found that performance measure names should be modified to better describe the information being reported; and that standards should be updated to provide a better basis for evaluating actual results.

Supplemental Education Services Program (SES) (PDF)

  • Compliance Audit
  • Report Nbr: 08/09-02A
  • Issue Date: 6/25/2009

This audit focused on evaluating the level of compliance with federal requirements by the Department and selected Local Education Agencies (LEAs). It included an assessment to determine the amount and nature of Department monitoring of SES providers, whether funds were properly spent, and whether effective management controls were in place.

For the period under review, the audit found that LEAs provided the option of school choice and provided no cost supplementary education services to eligible students. However, LEAs did not always fully comply with the SES provisions of the No Child Left Behind (NCLB) Act and other implementing regulations.

Audit Reports Issued during Fiscal Year 2007-2008

Report summaries as well as full text reports are available. Reports should be read in their entirety for a comprehensive understanding of the issues and findings.

DBS Contracted and Purchased Client Services (RTF)

  • Compliance Audit
  • Report Nbr: 07/08-01A
  • Issue Date: 6/19/2008

This audit noted that major improvements were needed in DBS contract and purchasing management. Internal controls in some areas were weak or absent allowing contracting and purchasing actions that may have resulted in the Division purchasing unneeded equipment and paying more than fair market value for products and services.

Grants Administration and Monitoring (RTF)

  • Compliance Audit
  • Report Nbr: 06/07-05A
  • Issue Date: 11/6/2007

This audit noted findings relating to administration and monitoring activities of the Divisions of Workforce Education’s Bureau of Grants Administration and Compliance. The report also includes findings regarding management controls over grant recipient budgeting and disbursement reporting, involving oversight by the DOE Comptroller Office and the Bureau of Contracts, Grants, and Procurement.

Florida Inventory of School Houses (RTF)

  • Compliance Audit
  • Report Nbr: 06/07-06A
  • Issue Date: 3/14/2008

The Florida Inventory of School Houses (FISH) is the electronic database created and supported by the Department’s Office of Educational Facilities (OEF) to provide record keeping capabilities for all school district facilities. This audit raised issues regarding the accuracy of the FISH inventory data, School District compliance with the FISH Manual for facilities’ inventory, and improvement needed in the Department’s validation procedures.

GED Internal Control Review (RTF)

  • Advisory Memorandum
  • Report Nbr: 07/08-12CTA
  • Issue Date: 2/8/2008

General Educational Development (GED) testing is an important step in the educational process for many individuals. This review involved examination of job descriptions and relevant documentation, employee interviews, as well as an observation of GED processes and identified several issues for management consideration.

Review of Department Rulemaking (RTF)

  • Consulting Assignment
  • Report Nbr: 07/08-01MR
  • Issue Date: 3/25/2008

Each Department program office is responsible for writing and implementing rules pertaining to their program area, and for undertaking a continuous review process to ensure the rules are a correct statement of the agency’s policy and not obsolete, confusing, or unnecessary. This review identified several issues for management consideration.

Quality Assessment Review of the Internal Audit Activity (RTF)

  • Consulting Assignment
  • Report Nbr: 07/08-02 MR
  • Issue Date: 6/9/2008

Florida statutes require that internal audits be conducted in accordance with the current International Standards for the Professional Practice of Internal Auditing or, where appropriate, Generally Accepted Government Auditing Standards. This internal self-assessment was performed to comply with standards and to determine timeliness of Department responses to external audits as well as follow-up responses to these audits.