October 22, 2009

Transcript

INTERNAL PROPERTY AUDIT REPORT Property and Inventory Audits of Selected Locations 2009-2010 The Nation’s Sixth Largest School District. To be presented to the: Audit Committee on October 22, 2009 School Board of Broward County, Florida on November 10, 2009 The School Board of Broward County, Florida Maureen S. Dinnen, Chair Jennifer Gottlieb, Vice Chair Robin Bartleman Phyllis C. Hope Stephanie Arma Kraft, Esq. Ann Murray Robert D. Parks, Ed. D. Benjamin Williams James F. Notter Superintendent of Schools “The School Board of Broward County, Florida prohibits any policy or procedure which results in discrimination on the basis of age, color, disability, gender, national origin, marital status, race, religion or sexual orientation.” Individuals with disabilities requesting accommodations under the Americans with Disabilities Act (ADA) may call the Equal Educational Opportunities Department at (754) 321-2150 or TDD# (754) 321-2158. TABLE OF CONTENTS PAGE AUTHORIZATION .......................................................................................................................... 1 SCOPE, OBJECTIVE AND METHODOLOGY ........................................................................ 1-3 SECTION I: Summary of Property and Inventory Audits Performed .................................... 4-5 SECTION II: Property and Inventory Audits Performed – Locations with No Exceptions ..... 6 SECTION III: Administrative Responses - Locations with Exceptions Schools w/ Exceptions Broward Estates Elementary (REPEAT) ......................................................................................... 7-13 New River Middle (REPEAT) ......................................................................................................... 14-22 Westwood Heights Elementary (REPEAT) .................................................................................... 23-28 Deerfield Beach Middle (REPEAT) ................................................................................................ 29-36 Floranada Elementary (REPEAT) .................................................................................................. 37-42 North Lauderdale Elementary ........................................................................................................ 43-48 Everglades High (REPEAT) ............................................................................................................ 49-57 Silver Trails Middle (REPEAT) ...................................................................................................... 58-64 Departments w/ Exceptions Exceptional Student Education Itinerant Services (2581) ............................................................. 65-72 PROPERTY AUDIT REPORT AUTHORIZATION The Rules of the Auditor General, Section 10.480, require that “Each governmental unit shall ensure that a complete physical inventory of all property is taken annually and whenever there is a change of custodian.” In accordance with School Board Policy 1002.1 and the Audit Plan for The Office of the Chief Auditor, the inventories of the locations in the District that have been audited are presented in Section I of this report. School Board Policy 3204 – Property Accountability and Responsibility states, “The Board designates that Principals shall be the custodians of property at schools. Directors/Supervisors shall be the custodians of property for the County Support Services Departments.” Rule 1 states “All physical inventories shall be conducted by the Office of the Chief Auditor’s Property Audits Division.” SCOPE, OBJECTIVES AND METHODOLOGY An audit includes examining, on a test basis, evidence supporting the amounts and disclosures represented on property records. We have reviewed all property and inventory records disclosed from District accounts and made a determination as to the status of each of the items. This disposition may include • items which are at the location and are accounted for, • items which were not available for review prior to the issuance of this report, • items which may have been stolen and are supported by the proper documentation and District forms, • items that have been transferred from one location to another and are supported by the proper District forms, • items which have been declared surplus or obsolete and are supported by the proper District forms. Compliance We tested compliance with policies and procedures prescribed by the School Board Policies and The Manual of Property and Inventory Control. The results of our tests of compliance indicated some schools were not complying with the policies and procedures provided in the above noted sources. Noncompliance items are reported in Section I and Section III of this report. 1 Property Control Structure In planning and performing our examinations, we obtain an understanding of the: • • internal property control structure established by the administration. assessed level of controlled risk to determine the nature, timing, and extent of substantive tests for compliance with applicable laws, administrative rules and district policies; including the safeguarding of assets. A material weakness is a reportable condition in which the design or operation of one or more internal property control structure elements does not reduce the risk of material errors or irregularities from occurring. As a result, it would be extremely difficult for school employees to recognize errors in the normal course of performing their assigned functions. Reportable internal control weaknesses are noted in Section I of this internal property audit report. Our evaluation of the internal control structure does not necessarily disclose all matters that might be reportable conditions. Thus, all material weaknesses may not be identified. Property Audit Exceptions In order to establish reporting parameters and afford the locations some latitude in monitoring their assets, we set thresholds of approximately one (1) percent of the total property inventory historical cost. The District does not track depreciation for each capital asset. The Office of the Chief Auditor (OCA) has used the following table, provided by the Director of the Financial Reporting/Accounting Department, to determine the total accumulated depreciation of assets which have not been accounted for. • • • • • • Computers, Printers Band Instruments Office Equipment Audio/Visual Equipment Vocational Equipment Other 5 Years 7 Years 5 – 20 Years 6 – 8 Years 7 – 20 Years From 5 to 20 Years The Office of the Chief Auditor reported no property exceptions for locations with an aggregate historical value, of items unaccounted for, falling below the designated 1% threshold. As of July 1, 2004, Florida State Statute 274.02, changed the value of capital assets to be recorded and monitored from $750 to $1,000. The District administration requires follow-up verification of all items not accounted for during the physical audit with a historical cost of $1,000 or more. Subsequently, location administrators must designate the location of recovered individual assets by room/fish number, property pass or other District approved forms. 2 Unaccounted / Found Items While conducting the audit, there are instances in which items are determined to be unaccounted for. When the Office of the Chief Auditor and the location’s staff agree that the item(s) is not accounted for, the asset is moved to a Missing List. This item will remain designated on the Missing List until the item is located and reactivated by the Office of the Chief Auditor. If the item is not reactivated after two (2) years, the item(s) is removed from the location’s active list of property records. In addition to having items which are not accounted for, there are items which are found on campus, which are not listed on the location’s database of assets. For those items, whose value exceeds $1,000, the Office of the Chief Auditor adds the assets to the locations inventory database with the expectation that the asset is to be tracked and monitored in the future. Summary of Property and Inventory Review for Fiscal Year 2009-2010 The following report discloses the audits for (18) schools and (5) departments. These audits were performed between November 5, 2008 and October 12, 2009. For this report, we noted (14) locations had No Exceptions and (9) locations had Exceptions. A summary of this report notes that: • For the 23 locations, 16,912 items were listed in the property records at a historical cost of $20,642,239. • For the 23 locations included in this report, a total of 222 items could not be accounted for with a historical cost of $415,125. 3 Section ISummary of Property and Inventory Audits Performed THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Audits The following table presents a summary of the property and inventory audits that were finalized during the period November 5, 2008 and October 12, 2009. For any location that received an exception, we have included a detailed listing of the items that were unaccounted for and the administration’s response. Area Central Central Central North North North North North South South South South South South Name Broward Estates Elementary 0501 New River Middle 0881 Westwood Heights Elementary 0631 Deerfield Beach Middle 0911 Floranada Elementary 0851 Lyons Creek Middle 3101 North Lauderdale Elementary 2231 Tradewinds Elementary 3481 Cooper City Elementary 1211 Cooper City High 1931 Dania Elementary 0101 Driftwood Elementary 0721 Everglades High 3731 Miramar Elementary 0531 Sub Total This Page Total Items Historical Cost Items Not Accounted For (INAF) Historical Cost (INAF) 786 974,257 11 1,099 1,176,952 446 No Exception/ Exception Page No. 16,326 REPEAT Exception 7-13 39 90,914 REPEAT Exception 14-22 448,281 3 5,095 REPEAT Exception 23-28 1,247 2,033,115 35 65,297 REPEAT Exception 29-36 557 545,631 10 19,626 REPEAT Exception 37-42 1,706 2,074,683 2 2,898 No Exception 788 871,432 10 17,753 Exception 788 783,119 3 4,718 No Exception 661 943,384 3 5,222 No Exception 1,426 1,885,563 5 8,283 No Exception 509 603,049 2 3,952 No Exception 464 580,418 3 4,232 No Exception 2,809 3,937,284 50 82,878 REPEAT Exception 651 574,583 3 3,562 No Exception 13,937 $17,431,751 179 $330,756 7 No Exceptions 7 Exceptions 4 43-48 49-57 Area Name Total Items Historical Cost Items Not Accounted For (INAF) Historical Cost (INAF) No Exception/ Exception 524 565,420 3 4,603 No Exception 596 478,362 1 1,365 No Exception 1,178 1,091,960 10 14,118 REPEAT Exception 246 398,833 1 1,689 No Exception Pasadena Lakes Elementary 2071 Silver Lakes Elementary 3371 Silver Trail Middle 3331 The Quest Center 1021 South South South South DEPT Accountability 9852 94 139,150 0 0 No Exception DEPT Educational Programs 9810 24 40,295 0 0 No Exception DEPT Itinerant Services 2581 207 313,046 28 62,594 Exception 45 63,323 0 0 No Exception 61 120,099 0 0 No Exception Sub total This Page 2,975 $3,210,488 43 84,369 7 No Exception 2 Exception Sub Total Previous Page 13,937 $17,431,751 179 $330,756 7 No Exceptions 7 Exceptions TOTAL 16,912 $20,642,239 222 $415,125 14 No Exceptions 9 Exceptions DEPT DEPT Non-Instructional Staffing 9651 Student Assessment 9863 Page No. 58-64 65-72 Property Audits Performed by: Property Audits Processed by: Property Audits Supervised by: Rhonda Schaefer Stephanie Ormsby Bruce Norris Ivette Lima Bryan Erhard Gail Mouzon-Williams Mark Magli 5 Section IILocations with No Exceptions THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Audits During the review of the property audit at the following locations, no exceptions of any material nature were identified. SCHOOL NAME Lyons Creek Middle (N) Tradewinds Elementary (N) Cooper City Elementary (S) Cooper City High (S) Dania Elementary (S) Driftwood Elementary (S) Miramar Elementary (S) Pasadena Lakes Elementary (S) Silver Lakes Elementary (S) The Quest Center (S) DEPARTMENT NAME *Accountability 9852 *Non-Instructional Staffing 9651 *Student Assessment 9863 *Educational Programs 9810 *Zero assets remain unaccounted for at this location. 6 Section IIILocations with Exceptions School Name: Principal: Broward Estates Elementary 0501 Ms. Stephanie Bevill Address: 441 NW 35 th Avenue Fort Lauderdale, FL 33311 Total Number of Items in Inventory: Total Dollar Cost ofItems in Inventory: Total Number of Items Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value of [terns Unaccounted for: 786 $974,257 [I $[6,326 $10,025 Audit Committee 05/01/08 Broward Estates Elementary 0501 Items unaccounted (UI A) for: 30 Total Assets U/A Audit Committee 612212006 Broward Estates Elementary 0501 Items unaccounted (VIA) for: 42 Total Assets U/A 58,233 Historical Value of Assets UIA $ 60,636 Historical Value of Assets UIA REPEAT Exception Exception Several material weaknesses related to property management were identified during the previous two audits and have been identified as repeat conditions. The implementation of progressive initiatives is critical in asserting improved processes for monitoring and safeguarding District Assets in the future. A sample follow up visit was conducted at Broward Estates Elementary by the Office of the Chief Auditor in March 2009. The visit yielded negative results which indicated that the proposed process improvements were not implemented effectively by staff at the location. These results were communicated to the Principal and South Central Area Superintendent. This property audit began on July 6,2009. Monitoring Property Records The Office of the Chief Auditor suggests that schools and departments routinely request the electronic download of asset records (PNI 811) which is readily available to them from the ETSProduction Division. The Area Offices have mandated that a Master File of Assets download request be made on a quarterly basis and checked for accuracy. Goods Receipt for New Purchases The errors and omissions related to the proper receipt of newly purchased goods with manufacturer serial numbers and the subsequent entry into the Master File of Assets has been identified as a repeat deficiency. Securing Laptops/High Risk Items Procedures for allocating and securing high risk items such as laptop computers should be strengthened. Updated property passes and daily logging of cart based equipment should be implemented to assist in the safeguarding of assets in the future. The plan should provide daily laptop cart allocation logs to be certified by the Micro Tech Specialist and the assigned teachers. An hourly verification of returned classroom student assigned laptops should be incorporated as well. 7 (Broward Estates Elementary continued) Self Inventories Complete "hands on all" item reconciliation is being suggested for all schools and departments to ensure a physical accounting of all assets by the staff. The Property Team's responsibilities should be made clear to involved staff in order for deadlines and objectives for monitoring to be met. This task has been primarily assigned to the Tech Liaison. The Principal should have some involvement in this process to ensure efficient and accurate results. Dr. Leontine Butler, Central Area Superintendent, has approved of the measures being taken by Broward Estates Elementary. Ms. Michaelle Pope, Central Area Director, will meet with school administration and staff quarterly to monitor the school's progress in safeguarding property in the future. 8 Audit Start Date: 7/6109 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 Items not accounted for: Broward Estates Elementary 0501 (REPEAT EXCEPTION 6/22106 & 5flfOS) . ·c BPJ . . NJJM.BER: I 08-11938 APPLICATOR WAX 36" 2 05-24226 APPLE, IBOOK G4 COMBO DRIVE/12"DISPLAY 3 05-24193 APPLE, IBOOK G4 COMBO DRIVE/12"DISPLAY 405-24159 APPLE, IBOOK G4 COMBO DRIVE/12"DISPLAY 5 00-08945 COMPUTER,MACIMAC 6 96-32163 CAMCORDER, PANASONIC PORT S-VHS, AG-456 $ $ $ $ $ $ 1,746.80 1,199.00 1,199.00 1,199.00 1,195.86 2,054.05 8,593.71 6,302.19 [1 ]Total Accumulated Depreciation as of September 21, 2009 $ ------'---2,291.52 Net Value of Property considered to be unaccounted for as of September 21, 2009 $ Total Historical Cost of Property unaccounted for as of September 21, 2009 $ ========= Total Value of Property Unaccounted for (Purchased + Leased*) $16,327 ( 8,594 + 7,733) Net Value of Property Unaccounted for (Purchased + Leased*) ( 2,292 + 7,733) III Based lipan class {~re used by the FifiQncial Reporting Department 9 $10,025 SUPPLEMENTAL REPORT- Leased Technology Equipment BPI . NUMBER . .I'rEM HISTORiCAL COST ... ~·QEsbitt~Tl(JN 03058 Computer, Apple iBook (4H531 CXASEB) $ $ 1,546.56 1,546.56 09469 Computer, Apple iBook (4H531HK4SEB) $ $ 09528 Computer, Apple iBook (4H531 HMJSEB) $ 1,546.56 Estimated Replacement Valne of Unacconnted for Losses--Lease Equipment ",$ 7"""",-7..;;:3..;;:2;.;..8;:.0;:. $ 207,391 03407 Computer, Apple iBook (4H531 DM8SEB) 09211 Computer, Apple iBook (4H531HNUSEB) Total Estimated Value of Lease Technology Equipment Total Number of Lease Items Reviewed (Qty.) 10 1,546.56 1,546.56 -'----"-''-'-- 135 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA LEONTINE J. BUTLER, Ed.D. CENTRAL AREA SUPERINTENDENT Facsimile: 754-321-3886 Telephone: 754-321-3800 October 5, 2009 TO: Patrick Reilly, Chief Auditor Office of the Chief Auditor FROM: Leontinej.lJfr, Ed.D. CentrarAr perintendent SUBJECT: BROWAR ESTATES ELEMENTARY SCHOOL PROPERTY AND INVENTORY AUDIT REPORT FISCAL YEAR 2009 0\ I have reviewed the report on the examination of the property and inventory of Broward Estates Elementary School for the 2009 fiscal year and the Principal's attached response dated September 26'h. I approve the measures taken by the Principal to provide safeguards against future occurrences. The procedures listed below have been completed and will verify that the steps outlined by the Principal are both followed and are effective in eliminating this exception in the future. • The Principal will be required to report quarterly Property and Inventory reviews to the Area Director. The first review will be completed by November 2009. • The Area Director will verify, through visitation, that effective processes are in place and the new steps in response to this audit finding are integrated. • The principal will make sure that all responsible staff are familiar with the process and emphasize the importance of maintaining an exception free audit. • The Area Technology Specialist, Budget Analyst and Area Director will continue to monitor the implementation of the school's plan and will provide assistance/direction as needed. The assistance will be ongoing. • The Area Director will continue to monitor that all facets of the property and inventory process are in place during regular visits. 11 Property and Inventory Response Broward Estates Elementary October 5, 2009 Page 2 The Principal has been apprised as to the seriousness of property control and understands that disciplinary measures will be implemented should a repeat audit exception occur. UB/MVP:syd Attachment C: Michaelle Pope, Central Area Director Stephanie Bevill, Principal, Broward Estates Elementary School Mark Magli, Audit Supervisor, Property and Inventory 12 • "~ ."".'".~, -"...".,,= -.-"'-' - ,~-""""''' -......-.- --"""" ....,..... ........ '''''''" ......_H.-..- THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA ~-~'-'"""'" --iff! ." -",~, fl..q: .. .."., ~-~ ~ SCHOOL BOARD RROWARD ESTATES ELEMENHRY SCIIOOL Stephanie Bevill, Priacipal 441 Northwest3Stb ..\,\'caue {.agderbill. florida 33311 {'!rwr Vic,: ('/I(1;r M:\1.!REENS. [)IN;-';:E~ JENNifER tEONARfJGOTTUEB ROBIN LlARTLE.\.I.-\N hftp:!lwww.br?";f,tr~l~ ;,)c; I 08-81692 AS 64 OHAUS ANALYTICAL BALANCE 2 07-82859 BINOCULAR MICROSCOPE 3 05-53901 4 04-82962 5 03-80417 6 03-01309 7 03-01285 8 02-13256 9 01-80742 10 01-80741 > 1\1 VIDEO CONFERENCE OPUS TANDBERG MOBILE SCIENCE LABORATORY UNIT COMPUTER, DELL OPTIPLEX 17 INCH COMPUTER, DELL GX240D COMPUTER, DELL GX240D COMPUTER, DELL GX 2400 COMPUTER, DELL GX1/M COMPUTER, DELL GX1/M 11 01-80739 12 01-80687 PRINTER, LEXMARK OPTRA M410N 13 01-18677 COMPUTER, LAPTOP MAC G4 14 01-09733 IS 99-90104 16 99-22413 GOALS, SOCCER PORTABLE 17 18 19 20 21 99-21582 COMPUTER, POWER BOOK MAC G3 99-19760 PRINTER, LEXMARK OPTRA SC1275N 99-02091 COMPUTER, TANDY MULTIMEDIA 98-83901 CABINET, HP STORAGE (0881) 98-25486 AQUARIUM, MARINE MINI-OCEAN 22 COMPUTER, DELL GX1/M SAW SCROLL, 24", WOOD WORKING EQUIPMENT COMPUTER,MACIMAC 97-90388 PROJECTOR LCD, HIGH RESOLUTION SHARP 23 97-90387 PROJECTOR LCD, HIGH RESOLUTION SHARP 24 97-28333 AQUARIUM, MINI OCEAN SALTWATER 25 26 27 28 29 97-28332 AQUARIUM, MINI OCEAN SALTWATER 97-28331 AQUARIUM, MINI OCEAN SALTWATER 97-28330 AQUARIUM, MINI OCEAN SALTWATER 97-28329 AQUARIUM, MINI-OCEAN SALTWATER 97-28221 MACHINE, COMPLETE NEW DIGITAL WT III Based UpOIl class life used by the Fittattcial Reporting Department 16 .. 0881 llfSTORICAL , .?CO$'i'· . $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ < 1,157.04 1,188.00 13,400.00 1,017.68 1,447.00 1,042.00 1,042.00 1,042.00 1,337.00 1,337.00 1,337.00 1,466.00 2,499.00 1,300.00 2,000.00 1,375.00 2,299.00 3,650.00 1,498.71 1,315.00 1,620.00 3,296.70 3,296.70 1,685.04 1,685.04 1,685.04 1,685.04 1,685.04 2,289.95 Audit Start Date: 6/8/09 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 30 97-27199 COMPUTER, MAC PERFORMA 6400/200 2,749.00 31 97-27065 COMPUTER, MAC PERFORMA 6400/200 2,749.00 32 97-26866 CLARINET, CONTRA BASS EB 1,059.00 33 94-27800 CONSOLE DIGICALL MOBILENCR VIDEO LESSON 34 93-31226 SAW ARM RADIAL CUTTER HEAD DELTA 33891 1,513.00 35 93-22145 SET DRUM TRAP CYNBALS THRONE CASE #1125 1,070.00 36 93-12839 BASSOON RENARD #222 WICASE 2,075.00 37 89-16540 LAMINATOR GBC 425LM 25 INCH 1,095.00 13,890.00 Total Historical Cost of Property unaccounted for as of September 21, 2009 $ 87,877.98 [1]Total Accumulated Depreciation as of September 21, 2009 _$-:-_ _. .:8. =22..,6: . :9,. .7. ..:...;.4-:-0_ Net Value of Property considered to be unaccounted for as of September 21, 2009 $ 5,180.58 ~==~",;,;;.= Total Value of Property Unaccounted for (Purchased + Leased*) ( 87,878 + 3,036 ) $90,914 Net Value of Property Unaccounted for (Purchased + Leased*) (5,181 + 3,036) $8,217 III Based upon class life used by tile Financial Reporting Departmenl 17 SUPPLEMENTAL REPORT- Leased Technology Equipment ~BPI " "NUMB.ER; I 2 $ $ 1,546.56 Estimated Replacement Value of Unaccouuted for Losses--Lease Equipmeut .:;$ .:.3,,-,0.:.3.:.6.:.:..;.1.:.6.:. Total Estimated Value of Lease Technology Equipmeut ..:.$ ..:3.:.6_2_,,-2.:.5_0.:. 15370 Computer, Apple IBook (4H5323YNSEB) Computer,Latitude 0510 (819NL81) Total Number of Lease Items Reviewed (Qty.) *Leased items stolen that were reported to the local police agency. * Not reported as unaccounted for in this audit report 18 1,489.60 342 ~ THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA LEONTINE J. BUTLER, Ed.D. CENTRAL AREA SUPERINTENDENT Telephone: 754-321-3800 Facsimile: 754-321-3886 October 6, 2009 Patrick Reilly, Chief Auditor Office of the Chief Auditor TO: FROM: SUBJECT: NEW RI R MIDDLE SCHOOL PROPERTY AND INVENTORY AUDIT REPORT FISCAL YEAR 2009 I have reviewed the report on the examination of the property and inventory of New River Middle School for the 2009 fiscal year and the Principal's attached response dated September 30,2009. The Area Director will ensure that the new principal has communicated the responsibilities of the Property and Inventory process to designated staff and that they understand their specific roles and responsibilities in the implementation process. I am in agreement with the measures taken. The procedures listed below have been completed and will verify that the steps outlined by the new Principal are both followed and are effective in eliminating this exception in the future. • The Area Office has reviewed and approved the principal's new plan to strengthen her school's Property and Inventory accountability system. • The Principal will be required to review her quarterly Property and Inventory review with the Area Director. The fist review will be completed by November 30, 2009. • The Area Director will verify, through visitation, a required equipment and materials check-off list is posted in each room of the school. In addition, formal monthly reviews will be utilized with a new Central Area monitoring template. • A formal process has been revised and reviewed for transferral/removal of equipment from the site. 19 Property and Inventory Response New River Middle School October 6, 2009 Page 2 • The Area Technology Specialist, Budget Analyst and Area Director will monitor the implementation of the school's plan and will provide assistance/direction as needed. The assistance will be ongoing. • The Area Director has held formal conferences with the incoming Principal to facilitate formulation and implementation of an efficient all school inventory action plan. (August 2009 completed) • Mr. Mark Magli, Property and Inventory Auditor, has offered assistance through conference and e-mail to help ensure that efficient procedures are now in place. • The Area Director will continue to monitor that all facets of the property and inventory process are in place during regular visits. In addition, the Area Director has required the Principal to complete specific inventory training given by Mark Magli, Audit Supervisor, no later than November 30, 2009. The exiting Principal will receive appropriate disciplinary action for having repeat audit exceptions in the area of property and inventory. The Principal has been apprised as to the seriousness of property control and understands that disciplinary measures will be implemented as required. LJB/JB:jb Attachment C: Jan Beal, Central Area Director Priscilla Ribeiro, Interim Principal, New River Middle School Mark Magli, Audit Supervisor, Property and Inventory 20 _._-- THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA SCHOOL BOARD Chair Vice Chair MAUREEN S. DINNEN JENNIFER L. GOTTLIEB ROBIN BARTLEMAN SEVERLY A. GALLAGHER PHYLLIS C. HOPE STEPHANIE ARMA KRAFT. ESQ ANN MURRAY ROBERT D. PARKS, Ed.D. BENJAMIN 1. WILLIAMS JAMES F. NOTTER Superintendent QjSchoo/s Date: September 30, 2009 To: Dr. Leontine Butler Area Superintendent From: Priscilla Ribeiro, Principal CA.!;) • New River Middle School P'"6{ Re: AUDIT REPORT IN PROPERTY INVENTORY FISCAL YEAR 2009 After a review of items listed in the records of the previous principal of New River Middle, the following attachments have been added for update: l. 2. An updated list of items found since June 15 2009 audit. Documents for items that should be removed from New River Middle Inventory Furthermore, in response to the recent property audit dated June 15, 2009 at New River Middle School, below are procedures and actions being implemented to ensure the reduction and/or elimination of audit exceptions: DESIGNATED INVENTORY TEAM ADJUSTMENTS: • Principal has assigned an Assistant Principal to be responsible for overseeing all aspects related to property and inventory. o Assistant Principals and their assigned Department Chairs will be responsible for monitoring the placement and movement of items assigned to their departments o Assistant Principals and/or Department Chairs will verifY inventory and sign-off on Room Inventory Checklists during monthly classroom observations o Room to room transfers will be logged on the Internal Inventory Transfer Log (sample provided by the Office of Chief Auditor) and reported to the Assistant Principal overseeing inventory and property and promptly adjusted in the internal database. DISSEMINATION OF INFORMATION PROCESS: • Orientation will be held for staffregarding the inventory process and their role in maintaining equipment and accurate records during pre-planning week. Standard Operating Procedures will be added to the Faculty Handbook. • Principal will meet with key inventory team (i.e. Assistant Principals, Head custodian, Department Chairs, TLC, Magnet Coordinator, Band Director and Budget keeper) to review the changes to the standard operating procedures for Property and Inventory and emphasize the importance of implementing these procedures with fidelity. Tran~forrning Education: One Sludem at A Time Broward County Public Schools Is Arrmual Opportunity/Equal Access Employer 21 ,,,._---- -'~.~~ ,---.---_ .... - _ . -....' ----_. - -- -- v THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA ._SCHOOL BOARD Chair Vice Chair MAUREEN S. DrNNEN JENNIFER L. GOnUEB ROBIN BARTLEMAN BEVERLY A. GALLAGHER PHYLLIS C. HOPE STEPHANIE ARMA KRAFT, ESQ ANN MURRAY ROBERT D. PARKS, EdO. BENJAMIN J. WILLIAMS JAMES F. NOlTER Superi nfendenl a/Schools STANDARD OPERATING PROCEDURES FOR PROPERTY INTAKE: • Intake process will be such that upon receipt of new equipment, Budget keeper will physically verify packing slip and serial number. The Budget keeper will promptly enter the item on-line with the serial and FISH number. Copies of the order form and packing slip will be maintained in the Inventory Binder in the Administrative office. • UPS, Federal Express and any other shippers will be notified that no packages will be received after 3:00 p.m. • If the Budget keeper is not present, then the head custodian or designee will sign the shipping receipt log (located at front desk) and place all received items in the Budget keeper's office. STANDARD OPERATING PROCEDURE FOR MONITORING P&I: • Room Inventory checklists will be located in every room of the facility. • All property and inventory to be sent to surplus will be documented and verified by Principal. Upon district pickup and receipt of pickup slip, the internal database will be updated. All documentation will be maintained in the Inventory Binder located in the Administrative office. • Assistant Principal and TLC will maintain database containing all records. • Assistant Principal overseeing all Property and Inventory will pull PNI report four weeks prior to end ofeach marking period and will reconcile the report with the internal database during the following two weeks. • Assistant Principal will perform school wide physical reconciliation with PNI report in August, and May. • Any discrepancies found during inventory reviews will be immediately addressed by the Assistant Principal. • Any loss or theft will be reported immediately to SIU and local police. All reports will be copied and maintained in the Inventory Binder located in the Administrative office. Transforming Education: One Student at A Time Broward County Public Schools Is An;J!oual Opportunity/Equal Access Employer 22 School Name: Principal: Westwood Heights Elementary 0631 Ms. Gwendolyn Burney Address: 2861 SW 9th Street Ft. Lauderdale, FL 33312 Total Number of Items in Inventory: Total Dollar Cost of Items in Inventory: Total Number of Items Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value of Items Unaccounted for: Audit Westwood Heights Committee 6/19/08 ElementalY 0631 Audit Committee 6/22/06 Westwood Heights Elementary 446 $448,281 3 $5,095 $724 Items unaccounted (UIA) for: Items unaccounted (VIA) for: 0631 U/A $ 104,307 Historical Value of Assets UIA Exception 9 Total Assets 11,618 Historical Value Exception UlA of Assets U/A 59 Total Assets REPEAT This property audit evaluation commenced on June 22, 2009. A preliminary missing list was provided to school staff on June 22,2009. A two week extension was granted for the thirty (30) day reconciliation of items deemed unaccounted for during the initial physical inventory at Ms. Burney's request. Monitoring Property Records The Office of the Chief Auditor (OCA) suggests that schools and departments routinely request the electronic download of asset records (PNI 811) which is readily available to them from the ETS-Production Division. The Area Offices have mandated that a Master File of Assets download request be made on a quarter!y basis and checked for accuracy. Self Inventories Complete "hands on all" item reconciliation is suggested for all schools and departments to ensure physical accounting of all assets by the staff. It is suggested that this location modify its monitoring plan to incorporate multiple staff members and shared administrati ve oversight for safeguarding assets. Property Team responsibilities should be made clear to staff in order for deadlines and objectives for monitoring to be met. The location staff should maintain access to the property record database and binder at all times. The OCA encourages schools to transfer access to site alternate "back up" staff when the administration will not be available. All pertinent status and updated information should be provided to the designated staff as well. Ms. Burney has provided additional documentation and physical locations for items that were previously unaccounted for by school staff. Items 07-34984, Facsimile Machine serial # KAG699 I 0, 05-42085, Scanner Image Team serial #S4903650, 04-00964, Apple, Desktop IMAC G4 and 04-06016, Classroom Projector have been located by staff. The OCA has verified the location of the items identified as found in Ms. Burney's audit response. Item 05-46968, Apple, ISook G 4 was reported stolen on 9/18/08. A copy ofthe official police report was not 23 (Westwood Heights Elementary continued) available during the initial physical audit or extended thirty (30) day reconciliation period, but was obtained and provided with this audit response. This report was generated over a year ago, but was never submitted for processing. Schools must forward all theft information to Financial Reporting Capital Assets for processing at the time of incident. A failure to have items processed should be noted during quarterly site inventories and sent for correction accordingly. These five items have been removed from the list of unaccounted for items. Dr. Leontine Butler, Central Area Superintendent, has approved the measures being taken by Ms. Burney to improve the efficiency of equipment monitoring at her location. Ms. Michaelle Pope, Area Director, will work closely with school staff to ensure plan effectiveness. 24 Audit Start Date: 6/22/09 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 Items not accounted for: Westwood Heights Elementary (REPEAT EXCEPTION 6/22/06 & 6/19/08) 0631 BPI , , NUMBER I 03-81251 SMARTBOARD, 60 INCH 2 03-20151 3 97-28705 PROJECTOR LOW END POWERLITE ON A CART COMPUTER, POWER MAC 6500 $ $ $ 1,199.00 1,697.47 2,199.00 5,095.47 4,371.35 [1]Total Accumulated Depreciation as of September 21, 2009 $ ......,------'----,724.12 Net Value of Property considered to be unaccounted for as of September 21, 2009 $ Total Historical Cost of Property unaccounted for as of September 21, 2009 $ ======= III Ba.\'ed upon c1as.'i/ife 1I.\'ed by the Financial Reporting Department 25 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA LEONTINE J. BUTLER, Ed.D. CENTRAL AREA SUPERINTENDENT Facsimile: 754-321-3886 Telephone: 754-321-3800 October 5, 2009 TO: Patrick Reilly, Chief Auditor Office of the Chief Auditor FROM: SUBJECT: Leontin~TtJtj}r, Ed.D. Central ~uperintendent WESTWOOD HEIGHTS ELEMENTARY SCHOOL PROPERTY AND INVENTORY AUDIT REPORT FISCAL YEAR 2009 I have reviewed the report on the examination of the property and inventory of Westwood Heights Elementary School for the 2009 fiscal year and the Principal's attached response dated September 30th • I approve the measures taken by the Principal to provide safeguards against future occurrences. The procedures listed below have been completed and will verify that the steps outlined by the Principal are both followed and are effective in eliminating this exception in the future. • The Principal will be required to report her quarterly Property and Inventory reviews to the Area Director. The first review will be completed by November 2009. • The Area Director has verified that effective processes are in place, including the assurance that property passes, equipment transfer forms, surplus declaration forms and police reports are completed in a timely and efficient way. • The Area Technology Specialist, Budget Analyst and Area Director will continue to monitor the implementation of the school's plan and will provide assistance/direction as needed. The assistance will be ongoing. • The Area Director will continue to monitor that all facets of the property and inventory process are in place during regular visits. The Principal has been apprised as to the seriousness of property control and understands that disciplinary measures will be implemented should a repeat audit exception occurs. LJB/MVP:syd Attachment C: Michaelle Pope, Central Area Director Gwendolyn Burney, Principal, Westwood Heights Elementary School Mark Magli, Audit Supervisor, Property and Inventory 26 The School Board ofBroward County, Florida WESTWOOD HEIGHTS ELEMENTARY Gwendolyn W. Burney, Principal Lydia E. Knighton, Assistant Principal Telephone: (754) 323-7900 Facsimile: (754) 323-7940 September 30, 2009 TO: Dr. Leontine J. Butler, Central Area Superintendent Central Area Office FROM: Gwendolyn W. Westwood Heights Elementary SUBJECT: AUDIT REPORT RESPONSE ON PROPERTY INVENTORY FISCAL YEAR 2008-2009 BUm~rinCipal In response to the final audit report sent to me by Patrick Reilly, Chief Auditor, I summarize the examination of the repeat exceptions as follows. I received the list of items unaccounted for on September 24,2009. At that time, I called a meeting with my Assistant Principal, who has been assigned to oversee Property and Inventory, and my Budgetkeeper. I shared the report with them, as well as the Net Value of Property unaccounted for as of September 21,2009, and directed them to look over the missing property list to see if we could account for any other items. Based on our search of the school building, we found that some of the items on the missing list report are currently on-site; however, one had a serial number discrepancy. We will continue to search for the remaining unaccounted for items on the missing list report. Currently we have located (4) items of the 8 identified as unaccounted for. (See chart below) Item# I BPI Number 07-34984 2 05-46968 3 4 5 6 7 8 05-42085 04-06016 04-00964 03-81251 03-20151 97-28705 Item Description Facsimile Machines: IKON Office Solution Entered wrong serial #C09028469 Should be KAG69910 (See attachment #1) Apple, !Book G4 WICD-RWIDVD/12.I" Display Serial #UV4504A8SCZ (See attachment #2) Scanner, Image Team Projector Classroom on a cart low end Apple, Desktop IMAC G4 Smartboard, 60 Inch Projector low end powerlite on a cart Computer, Power MAC 6500 Location Room 102B Stolen Room 201 Room lOlA Missing Missing Missing Missing As a result of the audit, we have made some adjustments to our Property and Inventory Team. Since we do not have a Micro-Tech Specialist at the present time, we have included a team of teachers to assist with monitoring the inventory in their area. I am currently in the process of interviewing candidates for the Micro-Tech Specialist position. The Inventory Management Plan that was implemented last year is still in place. A "Room Equipment List" is posted in each classroom and office space in the building. All property passes are maintained and kept on file in the property inventory binder. These procedures have been successful with ensuring a more accountable system. 2861 Southwest 9'" Street, Fort Lauderdale, Florida 33312 27 AUDIT REPORT RESPONSE ON PROPERTY INVENTORY FISCAL YEAR 2008-2009 Page 2 Our Method to Mauaging Property aud Inventory: I. A Property and Inventory Team has been established and assigned to monitor their area of responsibilities: • • • • • • • Principal- Oversees the entire inventory process. I Assistant Principal - Oversees the entire inventory process and report to the Principal. She manages the computer equipment/inventory binder, which will include (PN 18 I I list of items, audit reports and memo's, property passes, police reports, surplus/transfer forms, vendor replacement paperwork, purchase orders and invoices, and on-site inventory reports). Media Specialist - Audio/visual equipment/print materials ESE Specialist - Special needs equipment Head Facilities Serviceperson - Facility equipment Budgetkeeper - Purchasing records Team Leaders - Monitor grade level equipment concerns 2. The Property and Inventory Team will conduct quarterly inventories of all school property. The Assistant Principal coordinates the dates for quarterly inventories. 3. The Assistant Principal maintains a comprehensive school-wide database, which includes all property and inventory purchase orders with serial numbers and location of the items on the school's inventory. 4. The Assistant Principal reconciles inventory reports categorically with current PNl8I I from the audit and makes appropriate updates to the property and inventory database. 5. When equipment is received, the Budgetkeeper checks it in. The Budgetkeeper has been directed to check in all merchandise and give the packing slips to the Assistant Principal. The installer will give the Assistant Principal the serial number, who in tum gives it to the Budgetkeeper to receive online. 6. When inventory is surplused or transferred to another location, a Surplus Declaration Form is completed and signed by the appropriate personnel and the principal. If there is a need for additional information, please feel free to contact me. OWB/sew Attachments 28 School Name: Principal: Deerfield Beach Middle 0911 Mr. Vince Alessi (Former) Ms. Christine Flynn (as of 7/1109) Address: 701 SE 6th Avenue Deerfield Beach, FL 33441 Total Number of Items in Inventory: Total Dollar Cost of Items in Inventory: Total Number of Items Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value of Items Unaccounted for: 1,247 $2,033,115 35 $65,297 $14,887 Audit Committee 2/7/08 Deerfield Beach Middle 0911 Items unaccounted (VI A) for: Audit Committee 4/14/05 Deerfield Beach Middle 0911 Items unaccounted (VI A) for: 17 Total Assets U/A $34,842 HistOlical Value 39 Total Assets utA $90,913 Historical Value of Assets UIA REPEAT Exception Exception of Assets UIA This property audit evaluation commenced on May 14, 2009. Ms. Flynn was not the principal of record until July I, 2009. Several material weaknesses related to property management were identified during the previous two audits and have been identified as repeat conditions. Monitoring Property Records Failure to properly monitor records and accurately report manufacturer's serial numbers at the time of purchase have been identified as systemic deficiencies at Deerfield Beach Middle in the last three audits. As a result, the Inventory Audit Specialist obtained vendor invoices identifying the item serial numbers and will submit the corrections for realignment by Financial Reporting Capital Assets (FRCA) during processing of this audit report. The North Area Office has established protocols for review and reconciliation of all asset records on a quarterly basis. Errors should be identified and corrected accordingly by the designated school staff. Self Inventories Complete "hands on all" item reconciliation is suggested for all schools to ensure physical accounting of all assets by the involved school staff. Property Team responsibilities should be made clear to staff in order for deadlines and objectives for monitoring to be met. Property Passes should only be issued after equipment has been properly reconciled and updated in the location's property database. Securing Laptops/High Risk Items Procedures for allocating and securing high risk items such as laptop computers should be strengthened. Updated property passes and daily logging of cart based equipment should be implemented to assist in the safeguarding of assets in the future. The plan should provide daily laptop cart allocation logs to be certified by the Micro Tech Specialist and the assigned teachers. An hourly verification of returned classroom student assigned laptops should be incorporated as well. 29 (Deerfield Beach Middle continued) Sut]lus & Transfer of Equipment All recorded assets are to be documented at the time of retirement utilizing the prescribed School Board approved 3290 Surplus Declaration Form. Principals are responsible for certifying this activity through form completion and submission prior to the request for removal. The Property Audit Supervisor met with Ms. Flynn, Mr. Hall, North Area Director, and Mr. Alessi, former Principal, to review the results of this audit and the suggested monitoring strategies for safeguarding assets in the future. Ms. Flynn has submitted a corrective action plan for implementation at Deerfield Beach Middle. Ms. Sharon Airaghi, North Area Superintendent, has reviewed the plan and provided an outline of the support strategies that will be incorporated by the North Area Office to ensure improvements in asset management at Deerfield Beach Middle. 30 Audit Start Date: 5/14/09 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 Items not accounted for: Deerfield Beach Middle (REPEAT EXCEPTION 4/14/2005 & 02/07/08) I 08-02051 TABLETOP BIW DIGITAL COPIER:TOSHIBA E162 208-00629 LAMINATOR 25" TABLE TOP 1" CORE 0911 $ $ 1,550.00 1,215.00 3 07-01606 PROJECTOR, ULTRALIGHT MULTIMEDIA EPSON 7 $ 1,499.00 4 06-82781 APPLE, IBOOK 12.1" $ 1,412.65 5 06-82808 APPLE, IBOOK 12.1 $ 1,412.65 6 06-82814 APPLE, IBOOK 12.1 $ 1,412.65 7 06-05766 APPLE, IBOOK G4 W/CD-RWIDVD/12.1" DISPLA $ 1,531.50 8 06-81364 BOARD PROACTIV78 $ 1,793.30 9 04-19884 APPLE IBOOK, 14.1 $ 1,721.50 10 04-19916 APPLE, IBOOK, 14.1 $ 1,721.50 II 04-19918 APPLE, IBOOK, 14.1 1,721.50 12 04-14609 DELL, LAPTOP, DELL P/M W/CD-ROM/14.1" $ $ 13 03-14322 PRINTER, LEXMARK T520N $ 1,234.00 14 02-15748 PRINTER, LEXMARK T522N $ 1,258.00 15 02-05459 COMPUTER, LAPTOP DELL LATITUDE $ 2,296.33 16 02-02532 COMPUTER, LAPTOP MAC G4 $ 2,499.33 1,667.00 17 02-02564 COMPUTER, LAPTOP MAC G4 $ 2,499.33 18 02-02565 COMPUTER, LAPTOP MAC G4 $ 2,499.33 19 02-00953 COMPUTER, LAPTOP MAC G4 $ 2,499.33 20 02-00960 COMPUTER, LAPTOP MAC G4 $ 2,499.33 21 02-00962 COMPUTER, LAPTOP MAC G4 $ 2,499.33 $ 2,499.33 22 02-00999 COMPUTER, LAPTOP MAC G4 23 02-01001 COMPUTER, LAPTOP MAC G4 $ 2,499.33 24 02-01002 COMPUTER,LAPTOP MAC G4 2,499.33 25 01-19874 DISPLAY, APPLE 15 INCH CUBE $ $ 11/ Based upon class life used by the Financial Reporting Department 31 2,468.59 Audit Start Date: 5/14/09 26 00-00511 27 28 29 30 3I 00-00546 00-00557 99-17928 96-35013 94-39363 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 COMPUTER,MACIMAC COMPUTER,MACIMAC COMPUTER,MACIMAC COMPUTER,MACIMAC PROJECTOR, LARGE SCREEN COLOR VIDEO LCD CAMERA MOVIE MEMOREX MODEL 128 1,195.86 1,195.86 1,195.86 1,375,00 2,844.00 2,895.00 59,110.72 [1]Total Accumulated Depreciation as of September 21, 2009 $ 50,409,79 ----'--------'---Net Value of Property considered to be unaccounted for as of September 21, 2009 $ 8,700.93 Total Historical Cost of Property unaccounted for as of September 21, 2009 $ ======== Total Value of Property Unaccounted for (Purchased + Leased*) (59,111 + 6,186) $65,297 Net Value of Property Unaccounted for (Purchased + Leased*) $14,887 (8,701 + 6,186) III Ba,'ied upon clas.\·life used by tile Financial Reporting Departmen' 32 SUPPLEMENTAL REPORT- Leased Technology Equipment BPl· NlJl\m:ERc 1 10040 Computer, Apple IBook (4H531K7WSEB) 2 11276 Computer, Apple iBook (4H531D7VSEB) 3 13717 Computer, Apple IBook (4H532241 SEB) 4 14099 Computer, Apple IBook (4H53248NSEB) Estimated Replacement Valne of Unacconnted for Losses--Lease Equipment $ $ $ $ 33 1,546.56 1,546.56 1,546.56 ,,$__--.,;6:;.;,"'1;;;8;;;6;;;.2;:..:.4 Total Estimated Value of Lease Technology Equipment .:;$ Total Number of Lease Items Reviewed (QIy.) 1,546.56 .;;.3.;;,.9.;;,.9-",9:....::,16.:266 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA SHARON K. AIRAGHI NORTH AREA SUPERINTENDENT Telephone: (754) 321-3400 Facsimile: (754) 321-3485 October 5, 2009 TO: Patrick Reilly, Chief Auditor .' itor Office of the Chie~A FROM: Sharon K. Airagh' . North Area Supe' ndent SUBJECT: AUDIT RESPONSE ON PROPERTY/INVENTORY-F/Y 2009 DEERFIELD BEACH MIDDLE SCHOOL North Area Office staff has reviewed the final audit report and Principal's audit response for Deerfield Beach Middle School. It is noted that a new Principal was assigned to the school as of July 1, 2009. The new principal and the Area Office worked collaboratively to identify the issues that resulted in the audit concerns as well as strategies to strengthen the property and inventory procedure. The issues of concern are addressed in three areas, property management of invoice information, documentation for lost/ stolen items, and a process to track laptop mobile cart movement and projector checkout. The strategies below encompass the recommendations set forth by the Principal and additional requirements as directed by me. • The Area Director has met with the newly-appointed Principal at Deerfield Beach Middle School and the school's Property and Inventory Team to assess the processes, procedures, and action plans for the school. • The Area Technology Specialist has met with the newly-appointed Principal to explain the operational processes of utilizing the North Area Property and Inventory Database and implementing a laptop tracking database to ensure effective daily management of school laptops. • The Supervisor of Property Auditors has met with the newly-appointed Principal to review best practices for monitoring school based property and inventory. • The Area Director and Area Technology Specialist, will make quarterly visits to the school to review and check the implementation of the Property and Inventory Plan in place. • During scheduled site visits, the Principal and Inventory Team will show evidence of new equipment receiving procedures, property pass binder identifying all equipment checked out to staff, reconciliation of PNI after new purchases, surplus/ transfers, and losses and SIU, Police and Tangible Property Loss reports, if applicable. • The Principal will submit to the North Area Office, quarterly Property and Inventory Audits that will include the Discrepancy List Report from the FileMaker Pro database. All discrepancies will be reported in writing to Capital Assets, Property and Inventory and the Area Office immediately. SKA:aa cc: David E. Hall, North Area Director Ronald Smith, North Area Business Analyst Christine Flynn, Principal, Deerfield Beach Middle School 34 -------- --- THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA V" SCHOOL BOARD DEERFII;W BEACH MIDDLE SCHOOL CHRISTI:\'E FL\-~~. Principal 701 SE61• A,'ellue Deerfield Beach, FL JJ.l4J TelephOne 1S4fJ22~3JOO Fasdmilt 754/322-3385 ~1.-\l:REENS. Ow;, 1" ... (11 ;{t!Hl:'-, B,",I< ru·vl.-\', VOl{ I L\t lHjWAU. HOIHD\ J.JjJ..j -':"...-J22-ldS(, \'HYl.ih, !lOPl ... -n,J'H ..\:";ll'·\H,\V\ t..lt-I,j i IS\} \ "",; ....~l ,I{KA \ i(t)Bf:R i D. P,\Rt.~_ hi I' ,il-"JA\li~ ; \Vii t I,\.\-L~ '-" K~'_ :.r<1I\<:1""1\ iJ<.'u~h" ;!ll';' ~<1t:,_;>II.'I."CI. ;",',." tlillh L\",ll:~! \;Oi I"U! \Ut't·I"';II... lllall"r . " " " " " September 23, 2009 TO: Sharon Airaghi, North Area Superintendent FROM: Keith Peters. Principal""- t Floranada Elementary SUBJECT: Property and Inventory Audit Report Response ,n A review of the Property and Inventory Report revealed areas of COil cern detailing a lack o1'a Property and Inventory Team and the lack of quarterly classroom inventory checks. In addition. we have reconciled some of the items on the lise Of the ten items on the exception list, we have ioeated and/or have surplus paperwork lor the lollowing: BPI 09-01234 03-22661 02-04232 91-14778 Result This item is physically located at Hollywood Hills Elementary. We have created a transfer to HHE. Located ~ FISH # 124 Apple, Desktop Emac G4 Printer, Lexmark Optra C71 ON Surplused to B-Stock on 4/17109. The paperwork was sent to Rhonda Schaefer. Mower Lawn Power Snapper Surplused to B-Stock on 3/6/03. The paperwork was 3312X6ST 12HP3 sent to Rhonda Schaefer. Item Monitor. Multimedia TouchScreen The following best practices have been discussed and will be implemented at Floranada Elementary: • A Property and Inventory Team has been established. This team will conduct quarterly classroom checks to verify each room's inventory. These checks have been assigned by school zones. The P&f team consists Keith Peters, Principal, Dr. Suzanne Romanoff. Assistant Principal. Barbara Fretweil. TLC, and Vernon Whittenberg, Acting Head of Facilities. • Inventory sheels will be posted and updated in every classroom and office. .' rfi!I,\-li/.I'mUl~: (J!. /l1'1Ij'1I1,ill.r, W,llil""~ 1"; R.,U. S,,,nc,u.'lI September 30, 2009 1){>tI;:Ia~ Ili",h <;"'., <';~~nc,., Nt"-;" Ifill!' SII~klll.·I."';st"· J,\:\·II:.\: t. NO'n E~ TO: Sharon Airaghi North Area Superintendent FROM: Stephanie Shipe Principal ,~ SUBJECT: PROPERTY AND INVENTORY RESPONSE Sllp,'f"'''"'''!'-''/ ,~rs..!/<,,·!s /J1J The following corrective action measu;{"es are being iroplemente!-f at North Lauderdale Elementary to enSure fut'L\re safeguard of District Assets: At the beginning of each month, Intern Principa.l will conta.c.:t I...JQrena Wigeon for PNI 811 Report. Principal and Intern Principal will conduct monthly checks of all property and inventory. Classroom inventory checklist Bheets will be located in an easily accessible location (hy the classroom clocks). Property and Inventory Team will meet once monthly after the monthly inventory check. Minutes of the meeting8 will be kept in order to follow up on nec:essary items, questions and concerns. Property passes will be checked monthly to ensure teachers have their assigned laptops. Check binder for u.p to date property passes issued for the month. Items needing to be surplu.sed and/or transferred (Form 3290a) will be completed and copies retained, Items lost or stolen wUl be reported immediately to SIlT. Police report will be completed and SIU Report and Tangible Loss Report will be filed, Work order items will be kept in the safe for pick up and drop. In addition, a work order log will be maintained and updated as requests are made. Principal will sign for all items pick up. School Inventory database will be kept on server (desktop access Principal! Intern Principal and TLC), We arc continuing to research and locate items identified as "missing" on the final report in an attempt to reconcile the PNI811. Items 02-05457 & 02-05458 were not indicated on North Lauderdale Inventory from September 2007- May 2009, Items appeared PNI 811 report on May 12. 2009, I am continuing to work with Ms. Widgeon to reconcile these item, The Sony Studio Camera (82-17728) is still listed on the "missing" Jist; however. his camera was surplused in 2006 by Becan and appropriate documentation i. located in the NLE l'roperty and inventory binder, Item number 60594 (WQ8128FFOP l) is out on a Property Pass. .,. <'··",".·..,,,·,,''',,,·,,..'''',,·,'''''''·''''e'·,,..''';,~':<~. li'ans;hrJ1lil1g f:-dlJt.'tllion: ()III/. :·;/udenf (tl ,1 lInt/? _,.,..._,....,,,,.,.•_., .. ,""""""'_.,.:<,''''~,.,,'~''''''''',.,,'''',,,.,''~~''''''''''.",,,,,,,,,.ox,,,,,,,,,··",,·,,,,, IJmu',Hd COl-ln~v Public Schools h .111 Eq(((i{ Opp(,rfl,/tityl{~-qual..fcc(,\~.~ /o.·mplo.l'er 'fhe School Board of Broward County. Florida prohibits uny policy or procedure which resulLO:: in discrimimuion on the basis orall/.;. cl,l!Qr, disability. gCl1d..::r. national origin. marital status. race. religion or sexual oriental ion. Individual" who wish 10 me a discrimination .md/of harn3$lllcnt lJl)mplainl may call Equal Educationa[ OppoMlltlitie." (EEO) III (754) 321-2150 or Tcll;lyjX: Machin!; TTY (754) ~-2IS8. 11,~ opinions expressed ill this pUblicaliol1 are nOI nu:cssarily L/L d « School Name: Principal: Everglades High 3731 Dr. Paul Fetscher Address: 17100 SW 48 th Court Miramar, FL 33027 Total Number of Items in Inventory: Total Dollar Cost of Items in Inventory: Total Number of Items Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value of Items Unaccounted for: Audit Committee 1217106 Everglades High 3731 2,809 $3,937,284 50 $82,878 $50,273 Items unaccounted (UI A) for: 30 Total Assets U/A $60,386 HistOlical Value or Assets VIA Exception Several material weaknesses related to property management that were identified during the previous audit evaluation have been identified as repeat conditions. Self Inventories Complete "hands on all" item reconciliation is being suggested for all schools and departments to ensure physical accounting of all assets by the involved staff, The Property Team's responsibilities should be made clear to involved staff in order for deadlines and objectives for monitoring to be met Monitoring Property Records Failure to properly monitor records and accurately report manufacturer's serial numbers at the time of purchase were identified as systemic deficiencies at Everglades High during the last two audits. As a result, the Inventory Audit Specialist obtained vendor invoices identifying the item serial numbers and will submit the corrections for realignment by Financial Reporting Capital Assets (FRCA) during processing of this audit report. The South Area Office has established protocols for review and reconciliation of all asset records on a quarterly basis. Errors should be identified and corrected accordingly by the designated school staff. Transfer of Equipment Proper adherence to the mandated protocols for accurately recording transfer of assets from the site to alternate locations has contributed to a significant amount of the unaccounted for items in this report. All requisite paperwork is processed by Financial Reporting Capital Assets (FRCA) upon receipt This activity must be certified as complete by school staff through asset record review (PNI 81 I-ETS Production). It should be noted that Dr. Fetscher, Principal, Tom Getz, former Director of Capital Planning, and Steve Friedman, Area Director, were advised of the standards for the executing transfer of assets located at the Everglades Annex site approximately six (6) months prior to the commencement of this audit by the Property Audit Supervisor. Additional efforts were made by the OCA to inventory the annex location and subsequently provide record to the involved parties. Some assets were already unaccounted for in June 2008, but no additional efforts were made to locate those items until several months after the time of audit commencement Dr. Fetscher has asserted that the annex assets are not his responsibility due to instructions that he received to vacate the facility by Michael Garretson, Deputy 49 (Everglades High Continued) Superintendent, Facilities & Construction Management Division. It was established that standard transfer protocol was still required at the time of the exchange by the issuing location with receipt acknowledgement by the receiving administrator. This information was provided by the Property Audit Supervisor. Dr. Joel Herbst, South Area Superintendent was advised by the Property Audit Supervisor that many items remained on the annex campus that could be allocated to schools for active use. The South Area Technology Specialist and Property Audit Supervisor worked to organize and distribute the remaining assets to schools in the South Area. Many items which were not originally accounted for were located, documented and transferred accordingly. They are not included in the final list of items unaccounted for represented in this property audit report. Functional efficiency of property team initiatives The previous audit findings resulted in the submission of a corrective action plan that identified initiatives for implementing quarterly self-inventories, room equipment checklists, use of an accurate location database and the establishment of a property binder containing all components suggested by the OCA. These items should be monitored and checked by the administration to ensure process implementation. Dr. Joel Herbst, South Area Superintendent, has reviewed and concurs with the response submitted by Dr. Fetscher. Mr. Steve Friedman, Area Director, will work with school staff to effectively establish a new accountability system for the protection of assets in the future. 50 Audit Start Date: 11/14/08 _ THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 Items not accounted for: Everglades High (REPEAT EXCEPTION 12/7/06) ....•.. ..; :~~:ii.i~!', . I 08-80792 APPLE MB 13/2.0/2X512 2 3 4 5 08-80742 APPLE MB 13/2.0/2X512 08-06228 TABLETOP BIW DIGITAL COPIER: TOSHIBA E16 08-06226 TABLETOP BIW DIGITAL COPIER: TOSHIBA E16 08-06225 TABLETOP BIW DIGITAL COPIER: TOSHIBA E16 6 08-02544 LEXMARK T640N BIW LASER PRINTER WIWIRELE 7 8 9 10 08-01665 LAMINATOR 25" TABLE TOP 1" CORE 08-01631 APPLE DESKTOP IMAC INTEL W/1T' FLAT PANE 08-01623 APPLE DESKTOP IMAC INTEL W/1T' FLAT PANE 08-01611 DELL DESKTOP WS390 W/20"FLAT PANELlDVD+1 11 08-01037 12 08-01034 13 07-34957 SPEAKER PACKAGE EXTREME ZEBRA LP 2844 DIRECT THERMAL PRINTER PRINTER LEXMARK T640N BIW LASER 14 07-12232 PROJECTOR CLASSROOM CART HIGH END EPSON 8 15 16 07-04902 APPLE MACBOOK 1.83 GHZ, CD-RW/DVD 13.3" 07-03002 DIGICOM HCX5000 17 06-09042 18 06-09027 19 06-09005 APPLE, IBOOK G4 W/CD-RW/DVD/12.1" DISPLA 20 APPLE DESKTOP EMAC G4 1T' FLAT CRT/CD-RW 06-08998 21 05-85578 22 05-50304 23 04-80084 3731 APPLE, IBOOK G4 W/CD-RW/DVD/12.1" DISPLA APPLE DESKTOP EMAC G4 1T' FLAT CRT/CD-RW SCANNER, TEST NCS PEARSON APPLE,DESKTOP, IMAC G5 W/17" FLUGELHORN, KING BB 24 04-15996 DELL, LAPTOP, DELL PM W/CD-RW/14.1" 25 26 27 04-10915 APPLE DESKTOP, IMAC G4 15' FLAT PANEL 04-10883 COMPUTER, DESKTOP DELL GX270 $ $ 1,480.32 $ $ 1,55000 $ $ $ $ 1,550.00 $ $ $ $ $ 1,480.32 1,550.00 1,559.00 1,21500 1,499.00 1,499.00 1,748.00 2,305.00 3,198.00 1,198.00 $ $ 1,400.00 $ $ $ 2,745.00 $ $ $ $ $ $ $ $ 1,499.00 1,531.50 1,531.50 1,100.00 1,100.00 1,374.50 1,849.00 1,154.20 1,789.00 1,485.05 1,183.00 04-10875 COMPUTER, DESKTOP DELL GX270 COMPUTER, DESKTOP DElL GX270 $ $ 1,183.00 28 04-10863 29 COMPUTER, DESKTOP DELL GX270 $ 1,183.00 04-10862 1,183.00 30 04-10350 PHOTO ID CARD SYSTEM SUPPLIES APPLE, IBOOK G3 W/CD-RW $ $ 6,390.00 31 04-03552 32 03-23583 33 03-23582 34 03-22334 TELEVISION 36" ZENITH $ 1,434.00 TELEVISION 36" ZENITH $ $ 2,287.00 PRINTER, LEXMARK T632N [II Based upon class life used by the Financial Reporting Department 51 1,689.70 1,434.00 Audit Start Date: 11/14/08 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 BARITONE, MARCHING YAMAHA COMPUTER, LAPTOP MAC I BOOK 61,739.45 [l]Total Accumulated Depreciation as of August 4, 2009 $ 32,605.23 ---_.....:...._-Net Value of Property cousidered to be unaccouuted for as of August 4, 2009 $ 29,134.22 Total Historical Cost of Property unaccouuted for as of August 4, 2009 $ ===~=== Total Value of Property Unaccounted for (Purchased + Leased*) $82,878 (61,739 + 21,139) Net Value of Property Unaccounted for (Purchased + Leased*) (29,134 + 21,139) II/Based upon class life used by the Financial Reporting Department 52 $50,273 SUPPLEMENTAL REPORT- Leased Technology Equipment I 2 Computer,Latitude OS10 (JVNZK81) Computer, Latitude OS10 (6HQZK81) 314 5 $ 1,489.60 f----t----'---'--'--------'------'------------if-------'-----i $ -t-C_o_m..:.p_u_'__te....cr,'-L_at_it_ud_e_0_S_1_0--'(~0_H_Q_'__Z_K_8--'1)'-- 1,489.60 Computer,Latitude OS10 (C09WK81) +-'-$ $ 1-'..,4_8_9_.6_0--1 1,489.60 Computer,Latitude OS10 (1RSWK81) $ 1,489.60 La + C:.:o"'m"'p:.::u.::te"'r,c:: "'t::.:itu"'d:.:e:..:0:::S:::1:.:0,,(.::2N=LZ=:K..::8:.:1"-) 1--"-$ ---..:1"-,4.::8:.::9::.:.6:.:0-1 1--"-$ ---..:1"-,4:..:8:.:9::.:.6'-=-1° f------i---'---'---~--'-----'------------+-'-----'------1 61-71-81-- +C:.:o"'m"'p:.::u.::te"'r,c::L"'at::.:it"'ud:.:e:..:0:::S:::1:.:0,,("'0c.:7:.:.M:.::Z:.:K::.8'-'1)---.: -j.=c.=o-"m"'p:.::u::.:te:.:r:.:,L:.::a.::tit::u::.d=e.=0:.:sc:1::.O-'-(F:.,-C=LZ=:Kc:8:::1:.1.) Computer,Latitude OS10 (GPMZK81) --+.=$---.: $ -.:1-'-,4:..:8:.:9"'.6:..:0'-1 1,489.60 9 f----+=====-:c:..::...:."'-'-:":.:...:.::=-:.::..:.I---------+-=-------"..:.::::..=...j 0496S Computer, Apple iSook (4HS31 EH8SES) $ 1,S46.S6 IO 111-__0:..;7c:7c:4=9!-,C:.:o.:.:m",p:.:u:..:te",r,-.:.A.:!:p",p:.:lec.:i=-So=-o:..;k--,(c:.4c.:H-=-S3:..;1:.:.F-.:.N:..:6:.:S:.:E=S!...) +$::.._'__1-'-,S:..:4:.:6:.:.S..:o6--1 121-__0:..:8:.:2c.:4-=-0!-,C:.:o_,__m",p:.:u:.:te",r'c.:.A.:!:p",p:.:lec.:i=-S-=-oo:..;k--,(c:.4-,--H-=-S3-=-1:..:J:.:9-.:.1S=-E=-S:c)'-+--=-$ ---.:1-'-,S:..;4:.:6:..:.S-"--j6 131-_ _,__2-=-4:.:Sc.:.4=-2!-'C--,o_,__m",p:.:u:.:te--,r,-.:.A..:.p",p:.:le_,__i-=-So-=-O:..;k--,(c:.4-,--H-=-S3-=-S:..;4:.:0-,--Xc.:.S:.:E.:.S!...) +-=-$ ---.:1-'-,S:..;4..:o6:..:.S-"--j6 14,-_ _,__2::..:8_,__1-=-9=-2,-,C--,o_,__m..:.pc.:.u:..:te....cr'c.:.A..:.p-,-p.:.:le-,--i_S-,-oo,-,k.:..;('-.4_H_'__S3-'-S'-'4--'S--'S--'S-.:.E"'S.!...) ---'---'-$ 1.!...,S'--4..:o6_'__.S-.:.6--' $ 21,139.20 Total Estimated Value of Lease Technotogy Equipment ::.$ -=-9:.:2:..:3"',-.:4.=8.=..5 Estimated Replacement Value of Unaccounted for Losscs--Lease Equipment Total Number of Lease Items Reviewed (Qty.) S3 -'-----'--- 614 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA JOEL D. HERBST, Ed.D. OFFICE OF TIlE SOUTH AREA SUPERINTENDENT Facsimile: (754) 321-3691 , Telephone: (754) 321-3604 September 8, 2009 TO: Patrick Reilly, Director Office of Management and Fac,ility A~Udits FROM: Joel D. Herbst, South Area Superinte de South Area Superintendent's Office SUBJECT: PROPERTY AUDIT- EVERGLADES mGH SCHOOL FOR 2009 ' [ have reviewed and concur with the attached response from the Principal of Everglades High SchooL The school and the area office have taken significant steps to correct this matter. The principal and the inventory team reported several issues relating to property loss at this school, during the closing of their annex site. They were directed by Facilities & Construction Management to vacate the facility. Some of the properties listed as unaccounted for by the auditors were assigned to Everglades High School; they remained at the l72nd Street annex. When Facilities took control of the annex they did not properly transfer some of the equipment, which Temained, on the school's inventory. An inventory verification process should be put in place to transfer assets from schools to district [am recommending that a committee made up of Facilities, Property Audits, School and Area employees review this process and make a recommendation to allow an adequate transitional process that holds schools and departments clearly accountable for all assets. The auditor's recommendations for all other items unaccounted for have been reviewed with the principal and area staff (area director, area technology specialist) has been assigned to assist the school in implementing an approved corrective action plan. The area office is requesting that the auditors work with the administration in an advisory role'to assist in the implementation of the plan to help ensure that the procedures outlined by the principal in this response will be effective in monitoring this pmcess. a. The area office has taken all appropriate administrative actions. b. The area director will meet with the principal and designated staff assigned to the property inventory process to discuss the aUdit, provide input to ensure proper accountability of the school's assets. 54 Patrick Reilly, Director Office of Management and Facility Audits Page 2 c. The school inventory team will work with Financial Asset to adjust the inventory and exclude items that have been transferred to Facilities that were listed as unaccounted. d. An official transfer form approved by the Broward County School District must be completed to document the transfer of equipment to Facilities. Documentation of this transfer will be kept on file for audit. e. The area technology specialist will work with the staff involved in the property inventory process at Everglades High School to implement this plan and provide regular updates to the principal and the area director through frequent visitation and will continue working with school staff to prevent recurrence of property audit exceptions at this location. f. The principal and the school's technology specialist will request and review the property record download (pNI81l) each quarter prior to the internal physical inventory of property to make sure the inventory adjustment is accurate and to ensure that all intended changes have been recognized and the updated inventory list is accurate. g. The principal will supervise the disposition of equipment to B-stock and will designate specific time frames during the course of the year that equipment can be salvaged. h. The Area Office has directed the principal and the inventory team to conduct quarterly inventory of property. 1. All affected school staff will attend district offered workshops pertaining to property inventory. Written verification will be provided to the Area Office upon completion. The principal understands the seriousness of this matter and will implement, develop and monitor a deliberate process to maintain exception-free inventory audits in the future. Please contact me for questions or concerns. cc: Steve]. Friedman, South Area Director Paul Fetscher, Principal, Everglades High School Melissa Megna, Instructional Technology Specialist Claude Remy, Area Business Analyst Attachment JDHlSFIPFIMMICR We, the South Area Office, are committed to high expectations for all students and staff and Pledge to e17sure equal access to a quality education for OUT diverse populatiorL 55 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA SCHOOL BOARD EVERGLADES HIGH SCHOOL Paul A. Fetsche., Ed.D.• Principal 17]00 S. W. 48 Court Miramar, Florida 33027 Ckw Vh"t' Choir MAUREEN S. DINI\1EN JEI\!NTFER L. GOm.JEB ROBIN BARnBvtAN BEVERLY A. Gl..LLAGHER 754-313-0500 754-323-0640 FAX r>ffil...LISC HOPE STEPliA..NJE A. KR.o\FT, 5Q A~""N JvfURRA Y ROBERT D. PARKS, mD. BENJA/l.l1N J. \VILLlAMS JAMES F. NOTrER S/lpcrilllr!llrl"'11 f!fSduJ/,i.,- August 21,2009 TO: Pat Reilly, Chief Auditor Office of the Chief Auditor FROM: Dr. Paul Fetscher, Priuci Everglades High School SUBJECT: Audit Response At issue are items, which were purchased, used, and were to remain at the 172 Ave_ Annex site by Everglades High School. As is apparent from supporting documentation: • Everglades High School informed aIJ parties involved that security of the technology housed at the Annex was a priority. • Everglades High School requested the technology be transported to the main campus for reasons of security. • The technology remained at the Annex by order of Michael Garretson while all other material was moved back to the main campus by Mr. Tom Giglio's personnel (see e-mail). • A fuIJ inventory of technology was supplied to Mr. Israel Conales upon request June 18, 2008 (e-mail). • The Annex site was re-keyed immediately after Everglades High School vacated the premIse. • Presently, there are several items lost or unaccounted for from the Annex Site. ~ Transforming Educarion: One Student a/ A Time ==~,Broward Cow1ly Public Schools is An Equal OpporlunitF'EqUilI Acces,~ Employer = '" ",=",,,,,=,,,,,,,,••,,=«<= 56 Page 2 Everglades High School Audit Response • Everglades High School notified everyone responsible for the move, security, and oversight We held meetings with all stakeholders (District Personnel, Area Office Personnel, and EHS personnel). • It appears that no protocol exists at the District level after a school leaves a temporary site. As to the remaining issues: • Everglades High School continues to refine the process for tracking and identifying new equipment. We continue to modify our protocol for recording serial numbers and listing them on PNl 811 MIGO_GR. • Some of the original problems arising from a year in "Secured Storage" continue to appear on the current audit. 111 the future, items should be sent directly from vendor to new facility and not be stored for extended periods oftirne. (Television and speakers). • Closer monitoring of student band rentals and returns. In addition to musical instruments being sent out for repair. • Closer monitoring of classrooms where substitutes are required and high levels of technology are present i.e. areas of Vocational Education. PAF:jg Enclosures 57 School Name: Principal: Silver Trail Middle 3331 Mr. Steven J. Williams (Former) Ms. Steve Frazier (as of 7/1/09) Address: 18300 Sheridan Street Pembroke Pines, FL 33331 Total Number of Items in Inventory: Total Dollar Cost of Items in Inventory: Total Number of Items Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value ofItems Unaccounted for: Audit Committee 217/08 Silver Trail Middle 3331 1,178 $1,091,960 10 $14,118 $2,674 86 Items unaccounted (VIA) for: Total Assets UlA $137,549 Historical Value of Assets UtA Exception Several material weaknesses related to property management that were identified during the previous audit evaluation have been identified as repeat conditions, Proper procedures for receiving goods, authorizing the removal of equipment, and reporting of theft were reviewed with Mr. Williams by the Inventory Audit Specialist Schools should monitor their assets through periodic review of Master File of Asset Record downloads (PNI 811-ETS Production) to ensure that accuracy is maintained, If errors are identified by school staff in advance of the formal audit, support documentation should be forwarded to the Financial Reporting Capital Assets (FRCA) for amendment Any errors should have been identified by school staff during the quarterly inventory reviews mandated by the South Area office, A South Area checklist has been established to ensure that schools are routinely reviewing asset activity, Surplus / Transfer of Equipment Proper adherence to the mandated protocols for accurately recording surplus and transfer of assets from the site to alternate locations has contributed to unaccounted for items in this report, The school must certify paperwork accuracy prior to the request for removal by the approved SBBC agent (B-stock) or contracted vendor. The requisite paperwork is processed by Financial Reporting Capital Assets (FRCA), This activity must be certified as complete by school staff through asset record review (PNI 811-ETS Production), Securing Laptops/High Risk Items Procedures for allocating and securing high risk items such as laptop computers should be strengthened, Updated property passes and daily logging of cart based equipment should be implemented to assist in the safeguarding of assets in the future, The plan should provide daily laptop cart allocation logs to be certified by the Micro Tech Specialist and the assigned teachers. An hourly verification of returned classroom student assigned laptops should be incorporated as welL Self Inventories Complete "hands on all" item reconciliation is being recommended for all schools and departments to ensure physical accounting of designated assets by the staff. Property (Silver Trails Middle continued) Team's responsibilities should be made clear to staff in order for deadlines and objectives for monitoring to be met. Thirteen (13) items missing during the previous audit have been located by the lAS. When unaccounted for items are located during school self inventories, they should be reported to FRCA for re-activation. Assets found at a location that are not captured in the site's active asset records should be identified and subsequently directed to FRCA with the appropriate invoice support documentation for addition to the Master File of Assets database. Mr. Williams has submitted a plan for safeguarding assets at Silver Trail Middle in the future. Dr. Joel Herbst, South Area Superintendent has reviewed and concurs with the corrective action plan submitted by Mr. Williams. Steve Friedman, Area Director, and the Area Technology Specialist will assist the school in modifying, implementing, and monitoring the corrective plan with the newly designated Principal, Steve Frazier. 59 Audit Start Date: 5/04/09 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Divisiou 2009-2010 Items not accounted for: Silver Trail Middle (REPEAT EXCEPTION 02107/08) BN NUMBER .' .,'--, ,'.<.• I 2 3 4 5 6 7 8 9 10 Ie .. ... . . . .... . . . . •· • ·.·)~;·2;H ~;;:;;j~:;i;:j .···..: . . i . : . 07-07520 DELL LAPTOP D520 W/CD-RWIDVD 14.1" DISPL 07-03113 DELL LAPTOP D520, W/CD-RW/DVD 14.1' DISP 06-01957 DELL,LAPTOP, D505 W/CD-RW/DVD/14.1" 05-38349 COPIER, DIGITAL CANON IR 2000 04-14640 DELL, LAPTOP, DELL P/M W/CD-ROM/14.1" 03-03655 COMPUTER, LAPTOP MAC I BOOK 02-02110 COMPUTER,MACIMAC 00-13514 PRINTER, LEXMARK OPTRA M410N 96-21236 BASS STRING, 3/4 SIZE BRAZILWOOD BOW 96-21238 BASS STRING, 1/2 BRAZILWOOD BOW 3331 ,J;!.ISTP:Rlf:AJ" ·'F"·'<'·-;-',,_,,<.,-· ;i';i;';.,;. .' .... ;~ cOS;t $ $ $ $ $ $ $ $ $ $ 1,436.00 1,441.00 1,708.00 1,322.00 1,667.00 1,685.98 1,050.36 1,466.00 1,171.04 1,171.04 Total Historical Cost of Property unaccounted for as of July 29, 2009 $ 14,118.42 [1]Total Accumulated Depreciation as of July 29, 2009 $ 11,444.62 ------'---Net Value of Property considered to be unaccounted for as of July 29, 2009 $ 2,673.80 ======== /1/ Based UPOIl ell1!'s life used by tlte Financial Reporting Department 60 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA JOEL D. HERBST, Ed.D. OFFICE OF THE SOUTH AREA SUPERINTENDENT Facsimile: (754) 321-3691 Telephone: (754) 321-3604 August 25, 2009 TO: Patrick Reilly, Director Office of Management and Facility Audits FROM: Joel D. Herbst, South Area South Area Superintendent's SUBJECT: superint~W Office~' \. PROPERTY AUDIT- SILVER TRAIL MIDDLE SCHOOL FOR 2009 I have reviewed and concur with the attached response from the Principal of Silver Trail Middle School. The school and the area office have taken significant steps to correct this matter. The principal during the audit period was transferred to Driftwood Middle School. The auditor's recommendations were thoroughly reviewed with the current principal and area staff (area director, area technology specialist) has been assigned to assist the school to focus on an approved corrective action plan. The area office is requesting that the auditors work with the new administration in an advisory role to assist in the implementation of the new plan to help ensure that the new procedures outlined in the response will be effective in monitoring this process. a. The area office has taken all appropriate administrative actions. b. The area director will meet with the new principal and designated staff assigned to the property inventory process to discuss the audit, provide input to ensure proper accountability of the school's assets. c. The area technology specialist will work with the staff involved in the property inventory process at Silver Trail Middle School to implement this plan and provide regular updates to the principal and the area director through frequent visitation and will continue working with school staff to prevent recurrence of property audit exceptions at this location. Silver Trail Middle School Audit Response Continued: We, the South Area Office, are committed to high expectations for all students and staffand pledge to ensure equal access to a quality education for our diverse population. 61 d. The principal and the school's technology specialist will request and review the property record download (PNI8II) each quarter, prior to the internal physical inventory of property to ensure that all intended changes have been recognized and the updated inventory list is accurate. e. The principal and will supervise the disposition of equipment to B-stock and will designate specific time frames during the course of the year that equipment can be salvage. f. The Area Office has directed the principal and the inventory team to conduct quarterly inventory of property. g. All affected school staff will attend district offered workshops pertaining to property inventory. Written verification will be provided to the Area Office upon completion. The principal understands the seriousness of this matter and will implement, develop and monitor a deliberate process to maintain exception-free inventory audits in the future. Please contact me for questions or concerns. cc: Steve Friedman, South Area Director Steve Frazier, Former Principal, Silver Trail Middle School Steve Williams, Current Principal, Silver Trail Middle School Melissa Megan, Instructional Technology Specialist Claude Remy, Area Business Analyst Attachment JDH/SF/SW/SF/MG/CR 62 SILVER TRAIL MIDDLE SCHOOL Steven J. WilJiams, Principal 18300 Sheridan Street Pembroke Pines, Florida 33331 754-323-4300 - Phone 754-323-4385 - Fax August 12, 2009 TO: FROM: Dr. Joel D. Herbst, South Area Superintendent South Area Office Steven 1. Williams, Principal Driftwood Middle School SUBJECT: PROPERTY INVENTORY AUDIT RESPONSE I met with the auditor and all applicable staff at the conclusion ofthe audit. The auditor's reconllllendations were thoroughly reviewed. The following procedures will be implemented to address any discrepancies and to ensure they do not occur again. I) A quarterly property and inventory assessment will be conducted by our location Administrators and the resuhs will be reviewed with the Principal and then forwarded to the Area Director. 2) Each teacher/staff member will have a room inventory checklist posted in his or her classroom/offices. Items are to remain in the assigned area unless approved by the Principal and the Micro Computer Technician for removal or relocation. 3) When equipment is received at our location, it is to be checked in by the Bookkeepers and Budgetkeeper to ensure accuracy. 4) After verifying that the order is complete and accurate it is signed for by both parties. 5) Packing slips are attached to the purchase order by the bookkeeper and copies are provided to the Micro Computer Technician and Principal. 6) Principal signs purchase orders and then returns to the bookkeeper to be filed. 63 Dr. Joel D. Herbst Page 2 August 12, 2009 7) After the equipment is distributedfmstaIled, the bookkeeper goes on the finance system and receives them on-line. 8) Serial Numbers and equipment locations are accurately reported on-line. 9) This information will be given to the Micro Computer Technician to add to the location database of inventory and stored digitally on a drive and in the Tech's office inside a binder. 10) When inventory is surplosed or transferred to another location, a 3290 form must be filled out and signed by the principal. 11) The Micro Computer Technician then deletes these items from our database of inventory and then the corresponding paperwork will be sent to Capital Assets so that it can be taken offthe master inventory. 12)The Principal will form an Inventory Team with membership representing all grade levels, custodial, and office personnel. 13) The principal or administrators will conduct a random quarterly classroom inventory check. 14) Our Micro Computer Technician, Budgetkeeper, and Principal will attend all workshops and trainings on Property Inventory. Effective July 1'l, 2009, I am the new principal at Driftwood Middle School. I have discussed the results of the audit with the new principal at Silver Trail Middle who will be implementing the above-mentioned strategies. SW:kt c: Steven J. Friedman, South Area Director Claude Remy, South Area Business Analyst Steve Frazier, Principal, Silver Trail Middle 64 School Name: Assistant Principal: Director ESE: Exceptional Student Education (ESE) Itinerant Services 2581 Ms. Valerie Scott Ms. Denise Rusnak Address: 1300 SW 32nd Court Ft. Lauderdale, FL 33315 Total Number ofltems in Inventory: Total Dollar Cost of Items in Inventory: Total Number ofltems Unaccounted for: Total Dollar Cost of Items Unaccounted for: Total Net Value of Items Unaccounted for: 207 $313,046 28 $62,594 $23,420 Self Inventories Complete "hands on all" item reconciliation is being suggested for all schools and departments to ensure physical accounting of all assets by the staff. The Property Team's responsibilities should be made clear to involved staff in order for deadlines and objectives for monitoring to be met. Database asset information should be update continuously. Securing Laptops/High Risk Items Procedures for allocating and securing high risk items such as laptop computers and student allocated assistive equipment should be strengthened. Property passes should be executed for all allocated equipment assigned for use outside the primary storage location. All devices should be secured in locked storage areas. Stolen Equipment Police Reports should be used to provide record of an incident of theft or vandalism that has been identified by staff. Upon recognition, the local police agency should be contacted to investigate the crime. Reporting of theft activity to the local police agency must include the manufacturer's serial number information for subsequent entry into the police teletype (NCIC/FCIC) stolen property database. In addition, an SIU Immediate Notification Form and SBBC approved Tangible Loss Report must be completed. These items should be forwarded to the Financial Reporting Capital Assets for record amendment and proper archiving at the time of incident. Several reports have been provided, as a result of the audit, which should have been completed and processed at the time of the incident in 2005 and 2006. The reports were completed without the required manufacturer's serial number information. As a resuIt, the items are not recognized as accounted for due to a failure by department staff to accurately report the events in a timely manner. Since the time of the initial physical audit, police reports have been amended to include the necessary information. Ms. Scott has outlined a corrective action plan for improving the monitoring of equipment at Itinerant Services. Ms. Leah Kelly, Executive Director of Student Support Services & ESE and Ms. Denise Rusnak, Director of ESE, have reviewed the plan and are addressing the process weaknesses identified during the property audit through mandated quarterly reviews and reporting by the location. 65 Audit Start Date: 6/4/09 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA The Office of the Chief Auditor Property Division 2009-2010 Items not accounted for: Itinerant Services 2581 Ie &PI NPM&E)R , .,..... ' ',"" ~ ,',,' [,/,;c,"[:7' "'••"cc •>, .,.".",.• ,.~; ,"'2/;,/. i > / · .......> 06-81499 LIBERTY SOLO 06-81495 LIBERTY SOLO 06-11744 APPLE, IBOOK G4 W/CD-RW/DVD/12.1" DISPLA I 2 3 4 5 06-04421 DELL LAPTOP D505 W/CD-RW/DVD/14.1" DISPL 06-04420 DELL LAPTOP D505 W/CD-RW/DVD/14.1" DISPL 6 06-04417 DELL LAPTOP D505 W/CD-RW/DVD/14.1" DISPL 7 05-85409 8 05-85403 9 10 11 12 13 14 15 16 17 18 19 20 BX420 NOTETAKER 05-81323 NOTETAKER 05-81320 NOTETAKER 05-81319 NOTETAKER 05-80651 CART, BRETFORD 30 SLOT (O111) 05-52214 DELL, LAPTOP, DELL PM W/CDRWIDVD COMBO 05-21397 APPLE, IBOOK G4 W/CD-RW/DVD/12.1" 05-21396 APPLE, IBOOK G4 W/CD-RW/DVD/12.1" 04-17688 SCHOOL EQUIP/SUPPLIES/HANDICAPPED 04-16446 APPLE, IBOOK 04-01228 DELL, LAPTOP P4 03-81894 DELL LAPTOP PENTIUM 4 W/CD 03-05308 24 02-14906 25 26 PATRIOT, MAGNIFYING AMERICA APPLE LAPTOP IBOOK G3 W/CD-RW/DVD-ROM COMPUTER, LAPTOP MAC I BOOK COMPUTER, LAPTOP DELL LATITUDE 02-02967 RAINBOW, ALADDIN TELESENSORY, MODEL RB-1 98-84238 COMPUTER, LAPTOP MMX 200 AMSHEN 27 98-83400 28 LIBERTY SOLO 05-82681 21 03-81600 22 03-17934 23 LIBERTY SOLO 97-30614 BRAILLE 'N SPEAK READER, ENGLISH BRAILE BNS-2000 ., t., " 'HI~~~~~AL " ... C(:)$l' $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Total Historical Cost of Property unaccounted for as of October 9, 2009 $ 3,160.00 3,160.00 1,531.50 1,738.00 1,738.00 1,738.00 3,154.00 3,160.00 2,275.00 3,596.00 3,595.00 3,595.00 1,023.03 1,738.00 1,531.50 1,531.50 2,195.00 1,637.00 1,889.00 1,708.00 2,795.00 1,695.65 1,685.98 2,533.00 2,945.00 2,548.00 1,349.00 1,349.00 62,594.16 [llTotal Accumulated Depreciation as of October 9, 2009......:.$_ _--:3...:.92.,_17...:.3...:.._9_4_ Net Value of Property considered to be unaccounted for as of October 9, 2009.,,;;$===;;2;,3;,,4.,;2;,0;,.=2=2= {II Based upon class life 1I,<;ed by lite Financial Reporting Department 66 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA q Vi ".~'" STUDENT SUPPORT SERVICES & ESE Leah A. Kelly Executive Director Fax: (754) 321-2724 Phone: (754) 321-2560 October 5, 2009 TO: Patrick Reilly, Chief Auditor Office of the CJ;te0uditor FROM: Leah A. Kelly~;ecutiveDirector Student Support Services & ESE SUBJECT: AUDIT REPORT ON PROPERTY INVENTORY-ITINERANT PROGRAMS 2581-JUNE 2009 Attached is the response to the audit findings on the audit indicated above. Denise Rusnak, Director, ESE, and I have met and her response is aligned with the direction we are taking for the future. In additio~ I now require all staff to do a quarterly monitoring and report to me on their property and inventory list. Ms. Rusnak's actions and the quarterly report should address any weaknesses in the previous process. Please let me know when this will go to the Audit Committee so that I may be in attendance. If you need additional information, please feel free to contact me at 754-321-2560. Thank you. LAK:cw Attachment Cc: Dr. Verda Farrow, Acting Deputy Superintendent, Educational Programs & Student Support Denise Rusnak, Director, Exceptional Student Education Student Support Services & ESE To prOVide a framework upon which schools/zones can build a collaborative structure ofsupport services that promotes student achievement encourages personal growth. tina The School Board of Broward County, Florida Exceptional Student Education Denise Rusnak, Director 754-321-2225 September 30, 2009 TO: Leah A. Kelly, Executive Director Student Support Services & Exceptional Student Education FROM: Valerie G. Scott,"~sistant Principal Visually Impaired Itinerant Program VIA: Denise Rusn~'if>irector Exceptional Student Education Department SUBJECT: AUDIT REPORT ON PROPERTY INVENTORY - ITINERANT PROGRAMS 2581- June 2009 In response to the Audit Report on Property Inventory - Fiscal Year 2009, steps have been implemented by Itinerant Programs to resolve issues of this nature as outlined in the attached Corrective Action Plan. A new property storage area has been set up since the initial audit. This area was inspected and evaluated by the Audit Department and found to be more than acceptable. During the week of August 17, 2009, Itinerant Staff located several pieces of missing equipment and completed appropriate documentation. Attachment #1 shows a decrease in the numbers of missing items since the June 2009 audit. Attachment #1 also reflects items that are currently listed on the "not accounted for" inventory which were properly documented at the time of the audit, therefore, I am requesting that these items be removed from the "not accounted for" list. We are committed to maintaining an efficient and ac=ate management system to document and monitor property and inventory. We will continue to work collaboratively with the Property Audits Division to facilitate this process. DR/VGS:jgm Attachments Mission Statement: To create aframework upon which schools zones can build a collaborative structure ofsupport services that promotes student achievement and encourages personal growth. 68 Attachment #1 The following items were reviewed by Rhonda Schaefer and the Itinerant staff on August 19th and found to be in compliance. It was the department's belief that items were to be removed as an exception: BPI # 05-85498 05-85497 06-11744 03-81894 Item Description Braillenote - Upgrade exchange with vendor Paperwork Privided Invoice showing old and new serial #'s given to RS Braillenote - Upgrade exchange with vendor Invoice showing old and new serial #'s given to RS Apple iBook G4 W/CD-RWIDVD/I2.l" Item stolen from teacher's car. Properly completed police report dated April 2009 given to RS DELL laptop Pentium 4 W/CD - assigned to SID Incident Report along with student, Amanda Fadden police case # provided to RS Upon recent visit to police, report was not yet available The following items were stolen on 7/21/06. Police report with listed items was completed per Risk Management's instructions. A second trip was made this month to the police department to correctly amend the original police report to include the additional items that were later found to have been stolen but omitted from original report. This conclusion was reached due to extensive research of Date of Purchase, Date of Last Use along with Property Pass History. Audit Department's procedure on how to complete documents when a theft occurs will be followed in the future. BPI # 06-04421 06-04420 06-04417 04-01228 Item Description DELL laptop D505 W/CD-RWIDVD/I4.1" DELL laptop D505 W/CD-RWIDVD/14.1" DELL laptop D505 W/CD-RWIDVD/14.I" DELL laptop P4 02-14906 Computer-DELL laptop Latitude 05-21396 Apple iBook G4 W/CD-RWIDVD/12.1" 04-16446 Apple iBook 03-17934 03-05308 Apple iBook G3 W/CD-RWIDVD-ROM Computer-MAC iBook Paperwork Provided 7-21-06 Police report 7-21-06 Police report 7-21-06 Police report Officially added to 7-06 police report on 8-17-09 Officially added to 7-06 police report on 8-17-09 Officially added to 7-06 police report on 8-17-09 Officially added to 7-06 police report on 8-17-09 7-21-06 Police report Officially added to 7-06 police report on 8-17-09 The following item is incorrectly assigned to ESE Itinerant Service BPI # 05-80651 Location Not an item we would purchase Item Description Cart, Bretford 30 Slot (0/11) 69 2009 Audit Report on Property Inventory Itinerant Programs Corrective Action Plan Activities 1. Maintain file copies of documents pertaining to all VI assistive technology equipment 2. Meet with itinerant faculty and staff to review procedures for receiving and delivering VI assistive technology equipment to schools 3. Implement new internal procedure for surplus equipment (B-stock to pick-up and sign proper documentation) 4;:;: Meet with itinerant faculty and staff monthly to monitor and track delivery of all VI assistive technology equipment 5. Ensure that Surplus Declaration and Transfer forms and Property Passes are signed by school principal or parent/guardians as appropriate 6. Review Itinerant equipment database with Master file of Assets Report (PNI811) received from Capital Assets for accuracy and/or discrepancies 7. Require that all vendors include serial numbers on their invoices to avoid handwritten information TimeIine 7/09 - 6/2010 Resources Itinerant Support Staff Status/Results Ongoing 08/09 - 6/2010 Itinerant Administrator Ongoing 08/09 - 6/2010 Itinerant Support Staff Ongoing 08/09 - 6/2010 Itinerant Administrator Ongoing monthly 08/09 - 6/2010 Itinerant Administrator, Teachers and Support Staff Itinerant Administrator and Support Staff Ongoing 09/09 - 6/2010 09/09 - 6/2010 Itinerant Support Staff Ongoing monthly Completed 2009 Audit Report on Property Inventory ESE Itinerant Services Corrective Action Plan Activities 8. Renew Property Passes for VI assistive technology equipment annually 9. Report Stolen property in a timely fashion with the correct documentation to SIU and police department. 10. Continue examination as to location of or reason for the unaccountable 14 items which were all student assigned and range from 4 to 12 vears since purchase 11. Consult with Capital Assets Group regarding aSl;ignment and managing of BPI numbers and documents Timeline 9/09 - 6/2010 Resources Itinerant Support Staff StatuslResults Ongoing 9/09 - 6/2010 Itinerant Support Staff Ongoing 9/09 - 6/2010 Itinerant Administrator, Teachers and Support Staff Capital Assets Group, Itinerant Administrator and Support Staff Ongoing As needed Ongoing THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA Property Audit Division AUDIT RESPONSE PRIOR AUDIT FINDINGS GOTO http://www.broward.k12.fl.us/auditdept/ Due to the costs associated with production, the Office ofthe Chief Auditor has eliminated the inclusion of audit responses from the prior property audit evaluation. Please note that the reports are available on the Office of the ChiefAuditor's website for your review under the "Reports" tab. 72