Special-Purpose Financial Statement Leon County District School Board's

Special-Purpose Financial Statement

Leon County District School Board’s

Agency Fund

Year ended June 30, 2017 with Report of Independent Auditors

Leon County District School Board’s Agency Fund

Special-Purpose Financial Statement

Year ended June 30, 2017

Contents

Financial Section

Report of Independent Auditors...... 1

Special-Purpose Financial Statement

Statement of Fiduciary Assets and Liabilities...... 4 Notes to Special-Purpose Financial Statement ...... 5

Internal Control and Compliance Section

Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of a Special-Purpose Financial Statement Performed in Accordance with Government Auditing Standards ...... 6 Report of Independent Accountants on Compliance with Section 218.415, Florida Statutes, Local Government Investment Policies ...... 8 Management Letter ...... 9

Report of Independent Auditors

Superintendent of Schools Leon County District School Board Members Leon County, Florida

We have audited the accompanying special-purpose statement of fiduciary assets and liabilities of the Leon County District School Board’s Agency Fund (the Agency Fund), as of the year ended June 30, 2017, and the related notes to the special-purpose financial statement, as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management of the Leon County District School Board is responsible for the preparation and fair presentation of the special-purpose financial statement in accordance with Section 218.39, Florida Statutes and Section 10.800, Rules of the Auditor General, Audits of District School Boards. Management is responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of special- purpose financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on these special-purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the special-purpose financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the special-purpose financial statement. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the special- purpose financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the special-purpose financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the special-purpose financial statement.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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Opinion

In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Agency Fund of the Leon County District School Board, as of June 30, 2017, in accordance with Section 218.39, Florida Statutes and Section 10.800, Rules of the Auditor General, Audits of District School Boards described in Note 1.

Emphasis of a Matter

Basis of Accounting

Special-Purpose Financial Statements

We draw attention to Note 1 of the financial statements, which describes the basis of accounting. As described in Note 1 to the financial statem ents, the special-purpose financial statement is prepared by the Leon County District School Board on the basis of financial reporting provisions of Section 218.39, Florida Statutes and Section 10.800, Rules of the Auditor General, Audits of District School Boards, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Reporting Entity

As discussed in Note 1, the financial statement presents only the Agency Fund and does not purport to, and does not present fairly the financial position of the Leon County District School Board, as of June 30, 2017 in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 12, 2018 on our consideration of the Leon County District School Board’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Leon County District School Board’s internal control over financial reporting and compliance.

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Restriction on Use

Our report is intended solely for the information and use of management, the Leon County District School Board and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties.

Tallahassee, Florida January 12, 2018

Leon County District School Board's Agency Fund

Statement of Fiduciary Assets and Liabilities

June 30, 2017

Assets Cash and cash equivalents$ 5,698,684

Liabilities

Due to other funds -$

Internal accounts payable 5,698,684

Total liabilities$ 5,698,684

The accompanying notes are an integral part of the special-purpose financial statement.

4 Leon County District School Board’s Agency Fund

Notes to Special-Purpose Financial Statement

1. Summary of Significant Accounting Policies

Reporting Entity

The Leon County District School Board’s Agency Fund (the Agency Fund) consists of cash accounts at individual schools. The Agency Fund is considered to be part of the primary government of the Leon County District School Board (the District), and is included in the District annual financial report. The financial statement contained herein represents the financial transactions of the Agency Fund only.

The accounting policies of the Agency Fund conform to accounting principles generally accepted in the United States of America as applicable to governmental units.

Basis of Presentation

This special-purpose financial statement is a fund financial statement that has been prepared in conformity with the accounting principles and reporting guidelines established by the Governmental Accounting Standards Board (GASB) and accounting practices prescribed by the Auditor General, State of Florida.

Description of Fund

The Agency Fund is a fiduciary fund type. It is used to account for assets held by the individual schools as an agent. These are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.

Cash and Cash Equivalents

Cash and cash equivalents consist of demand deposits, money market funds, and certificates of deposit held at qualified public depositories. Qualified public depositories of public funds are required to provide collateral each month pursuant to Chapter 280.04, Florida Statutes. The collateral is held by the Florida Division of Treasury under the provisions of the State of Florida Public Depository Act. Any loss not covered by the pledged securities and Federal Deposit Insurance Corporation (FDIC) deposit insurance would be assessed by the Florida Division of Treasury and paid by the other public depositories. Therefore, any amount of the Agency Fund’s demand deposits in excess of FDIC protection would be fully insured or collateralized.

2. Due to Other Funds

Due to Other Funds consist of payroll and other expenses paid for by the District on behalf of an individual school.

June 30, 2017

Superintendent of Schools Leon County District School Board Members Leon County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the special-purpose financial statement of the Leon County District School Board’s Agency Fund as of and for the fiscal year ended June 30, 2017, and the related notes to the financial statement, which collectively comprise the Leon County District School Board’s special-purpose financial statement, and have issued our report thereon dated January 12, 2018.

Internal Control Over Financial Reporting In planning and performing our audit of the special-purpose financial statement, we considered the Leon County District School Board’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the special-purpose financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Leon County District School Board’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Leon County District School Board’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies, and therefore, material weaknesses or significant deficiencies may exist that were not identified. We identified control deficiencies and have described them in the accompanying management letter. We consider one of these deficiencies, Finding 2017-001, to be a material weakness.

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Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Leon County District School Board’s special-purpose financial statement is free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

We have issued a management letter to the Leon County District School Board dated January 12, 2018, presenting certain required disclosures and comments pursuant to the Rules of the Auditor General, Chapter 10.800.

Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Leon County District School Board’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Leon County District School Board’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Tallahassee, Florida January 12, 2018

Report of Independent Accountants on Compliance with Section 218.415, Florida Statutes, Local Government Investment Policies

June 30, 2017

Report of Independent Accountants on Compliance with Section 218.415, Florida Statutes, Local Government Investment Policies

Superintendent of Schools Leon County District School Board Members

We have examined the Leon County District School Board’s Agency Fund’s compliance with local government investment policies provided in Chapter 218.415, Florida Statutes, during the year ended June 30, 2017. Management is responsible for Leon County District School Board’s Agency Fund’s compliance with those requirements. Our responsibility is to express an opinion on the Leon County District School Board’s Agency Fund’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the Leon County District School Board’s Agency Fund’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Leon County District School Board’s Agency Fund’s compliance with specified requirements.

In our opinion, the Leon County District School Board’s Agency Fund complied, in all material respects, with the aforementioned requirements for the year ended June 30, 2017.

This report is intended solely for the information and use of the Leon County District School Board and the Florida Auditor General and is not intended to be and should not be used by anyone other than these specified parties.

Tallahassee, Florida January 12, 2018

Management Letter

June 30, 2017

Management Letter

Superintendent of Schools Leon County District School Board Members

Report on the Financial Statement

We have audited the accompanying special-purpose statement of the Leon County District School Board’s Agency Fund (the Agency Fund) for the fiscal year ended June 30, 2017, which is comprised of the District’s internal accounts, and have issued our report thereon dated January 12, 2018.

Auditors’ Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller Ge neral of the United States; Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.800, Rules of the Auditor General.

Other Reporting Requirements

We have issued our Independent Auditors’ Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Special-Purpose Financial Statement Performed in Accordance with Government Auditing Standards and our Independent Accountants’ Report in accordance with Chapter 10.800, Rules of the Auditor General. Disclosures in that report which is dated January 12, 2018, should be considered in conjunction with this management letter.

Other Matters

Section 10.804(1)(f)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit, we issued several comments listed below under Current Year Comments and Recommendations for improvements in financial management.

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Current Year Comments and Recommendations

2017-001 Internal Accounts – Lively Technical Center

At Lively Technical Center, 25 disbursements and 25 receipts were selected and tested. Our testing identified the following exceptions to our testing:

Disbursements

 1 disbursement was missing approval prior to purchase being made.  1 disbursement was missing all supporting documentation.

 4 disbursements were for amounts other than what was indicated by the supporting

documentation.  5 disbursements were missing two authori zed signatures on the issued check.  1 disbursement was missing the purchase order when purchase orders are required for purchases greater than or equal to $100.  2 disbursements were made using a charge account at a grocery store when purchasing cards should have been utilized.

Receipts

 8 receipts had an account coding that could not be identified in FOCUS, Lively’s general ledger system. Therefore, it could not be determined whether the appropriate accounts were used in the general ledger.  1 receipt was not remitted by the teacher to the bookkeeper on the same day.  1 receipt was missing supporting documentation for the receipt and deposit.

Internal Controls

 Bank statements for the Pell account were not available.  Bank reconciliations were not performed throughout the entire fiscal year under audit. There was an unreconciled difference between the general ledger and bank statement at year-end.  The general ledger system used by Lively, FOCUS, has duplicated cash receipts and student deferrals have been debiting cash instead of accounts receivable.  A PayPal account is open in Lively’s name.  A former employee’s access to FOCUS was not properly terminated.  Check images were not available for review for one haphazardly selected month’s bank statement.

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To be in compliance with the District’s internal accounts manual, Lively Technical Center should follow the same guidance outlined in our recommendations below in Findings 2017-002, 2017-003, and 2017-004. Due to the combination of control deficiencies and exceptions noted in our testing for Lively Technical Center, we consider this to be a material weakness in internal control.

Management response:

2017-002 Internal Accounts – Disbursements

A sample of 15 schools’ internal accounts was selected. From each school, 25 disbursements were tested. Our testing identified the following exceptions to our testing:

Adult and Community Education

 1 disbursement was coded to the inco rrect account in the general ledger.  6 disbursements were missing approvals prior to purchases being made.  3 disbursements were manual checks written in lieu of utilizing purchasing cards. Blank checks were delivered to individuals to purchase items at a grocery store.  1 check was voided due to the amount of time that had lapsed since the check was written. Rather than voiding an issued check, regulations require checks to be remitted to the state as unclaimed property after 5 years have passed.

Chiles High School

 2 disbursements were missing purchase orders when purchase orders are required for purchases greater than or equal to $100.

Cobb Middle School

 2 disbursements were missing approvals prior to purchases being made.  4 disbursements were missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.  2 disbursements were missing the related fee letters.  4 disbursements were made using a charge account at a grocery store when purchasing cards should have been utilized.

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Deerlake Middle School

 2 disbursements were missing approvals prior to purchases being made.  1 disbursement was missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.  4 disbursements were missing all supporting documentation.

Gilchrist Elementary School

 1 disbursement was missing a purchase order when purchase orders are required for purchases greater than or equal to $100.  1 disbursement was missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.

Godby High School

 4 disbursements were missing the related fee letters.  3 disbursements were missing approvals prior to purchases being made.  1 disbursement was missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.  3 disbursements were checks that cleared the bank with only one authorized signature.  1 disbursement did not receive District level approval prior to the purchase being made.  1 disbursement had a purchase order dated subsequent to the invoice date.  1 disbursement was for an employee reimbursement when a purchasing card should have been utilized.  2 disbursements were missing all supporting documentation.

Killearn Lakes Elementary School

 2 disbursements were missing purchase orders when purchase orders are required for purchases greater than or equal to $100.  5 disbursements were missing approvals prior to purchases being made.  4 disbursements were missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.

Leon High School

 No exceptions in the sample tested.

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Lincoln High School

 1 disbursement was missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.  3 disbursements were missing purchase orders when purchase orders are required for purchases greater than or equal to $100.  2 disbursements exceeded the purchase order amount and the overages were not approved by the Principal.

Lively Technical Center

 Refer to Finding 2017-001.

Montford Middle School

 No exceptions in the sample tested.

Raa Middle School

 4 disbursements were missing the related fee letters.  10 disbursements were missing purchase orders when purchase orders are required for purchases greater than or equal to $100.  2 disbursements were made using a charge account at a grocery store when purchasing cards should have been utilized.

Rickards High School

 1 disbursement was missing the related fee letter.  1 disbursement was signed as a blank check with no information on the check at the time of signing.  1 disbursement had one authorized signature on the check but, due to the check image not being fully visible in the bank statement, it could not be verified whether the second signature was present or authorized.  1 disbursement was missing the purchase order when purchase orders are required for purchases greater than or equal to $100.  2 disbursements were missing all supporting documentation.

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Sail High School

 5 disbursements were missing approvals prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.  3 disbursements were missing approvals prior to purchases being made.  1 disbursement was missing the purchase order when purchase orders are required for purchases greater than or equal to $100.  10 disbursements were checks that cleared the bank with only one authorized signature. The second signature could not be verified on the bank account’s signature card.

Swift Creek Middle School

 1 disbursement was missing approval prior to purchases being made on a purchasing card when a P-Card Requisition Form should be completed and approved prior to each purchase.

To be in compliance with the District’s internal accounts manual, we recommend the following:

The school should maintain documentation to support the purchases and related disbursements made and that all documentation evidencing disbursements be approved by the principal and retained and filed in a manner that makes it easily accessible. If not evident from the receipt, the business purpose of the expense should be noted on the supporting documentation. The accountant should also carefully review disbursements posted to the general ledger to ensure they have been coded to the correct account and that they exclude sales tax. Fees collected must be spent for the purposes for which they were collected.

Checks must be signed by two authorized check signers. The check signers should review supporting documentation, including an approved check requisition, prior to signing checks to make certain that all disbursements are for authorized and allowable purchases. Adherence to this control procedure should be observed by the person receiving and opening the bank statement. Violation of the dual signature requirement should be investigated and documented. Checks should only be signed after the payee, date and amount have been documented on the check; blank checks should never be signed.

A purchase order should be utilized when a purchase is $100 or more and each purchase order should have documented approval by the principal before the purchase is made. Furthermore, each purchase order exceeding $1,500 should be submitted to the District’s Purchasing Department for approval. Any disbursement that exceeds the approved purchase order amount should have documented approval of the change in amount by the principal before the disbursement is made.

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In general, every purchase should be made using a purchasing card or check issued by the school. If a purchasing card is used, the Internal Accounts P-Card Requisition Form should be completed by personnel and approved by the principal prior to each use. Reimbursements to school personnel should only be made for gas and travel reimbursements and should be approved by the principal prior to incurring any expenses. Reimbursements to the principal must be approved by the assistant principal and the check must be signed by two other authorized check signers. Store charge accounts should not be used.

Management response:

2017-003 Internal Accounts – Receipts

A sample of 15 schools’ internal accounts was selected. From each school, 25 receipts were tested. Our testing identified the following exceptions to our testing:

Adult and Community Education

 2 receipts were missing issued teacher receipts when the amount collected exceeded $5.  1 receipt was coded to the incorrect account in the general ledger.  8 deposits were not made within 3 days of collection.  9 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.

Chiles High School

 1 receipt, based on copies of the student receipts, was not remitted by the teacher to the bookkeeper on the same day.  3 deposits were not made within 3 days of collection.

Cobb Middle School

 7 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.  11 deposits were not made within 3 days of collection.  2 receipts were missing issued teacher receipts when the amount collected exceeded $5.  5 receipts were missing the related fee letters.

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Deerlake Middle School

 4 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.  1 receipt was coded to the incorrect account in the general ledger.  3 receipts were missing issued teacher receipts when the amount collected exceeded $5.  1 receipt was missing supporting documentation for the deposit.

Gilchrist Elementary School

 2 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.

Godby High School

 3 receipts were missing issued teacher receipts when the amount collected exceeded $5.  3 receipts were missing the related fee letters.  7 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.

Killearn Lakes Elementary School

 1 deposit was not made within 3 days of collection.

Leon High School

 6 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.

Lincoln High School

 7 receipts were missing issued teacher receipts when the amount collected exceeded $5.  4 receipts were missing the related fee letters.  3 deposits were not made within 3 days of collection.

Lively Technical Center

 Refer to Finding 2017-001.

Montford Middle School

 1 deposit was not made within 3 days of collection.

Page Nine

Raa Middle School

 2 receipts were missing issued teacher receipts when the amount collected exceeded $5.  3 receipts were missing the related fee letters.  17 deposits were not made within 3 days of collection.

Rickards High School

 6 receipts were missing issued teacher receipts when the amount collected exceeded $5.  1 receipt was missing the related fee letters.  2 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.

Sail High School

 5 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.  2 receipts were coded to the incorrect account in the general ledger.

Swift Creek Middle School

 1 deposit was not made within 3 days of collection.  4 receipts, based on copies of the student receipts, were not remitted by the teacher to the bookkeeper on the same day.  1 receipt was missing issued teacher receipts when the amount collected exceeded $5.

To be in compliance with the District’s internal accounts manual, we recommend the following:

The school should retain supporting documentation for cash receipts and such documentation should be filed in a manner that makes it easily accessible. Receipts should be issued for any individual collection over $5.00. Monies collected should always be remitted to the bookkeeper on the same day and should be deposited within three days of receipt. A deposit should be made on the last day of the week so that cash is not kept in the schools over the weekend and a deposit should be made on the last day of the month to facilitate the closing of that month’s books.

Fee letters should be issued to students and maintained by the school to support the amounts requested from students. In addition, the accountant should carefully review receipts posted to the general ledger to ensure they have been coded to the correct account.

Management response:

Page Ten

2017-004 Internal Accounts – Internal Controls

We noted additional exceptions to our testing over bank reconciliations for the following schools:

Adult and Community Education

 No reconciliation is being performed for the school’s certificate of deposit account.

Chiles High School

 The account balance for one of the school’s bank accounts that is no longer in use is negative at year-end and there is an outstanding reconciling check.

Leon High School

 No reconciliation is being performed for the school’s certificate of deposit account.

Lively Technical Center

 Refer to Finding 2017-001.

Sail High School

 The bank reconciliation indicated several stale checks that were issued more than 5 years prior to fiscal year-end.  No reconciliation is being performed for the school’s certificate of deposit account.

Swift Creek Middle School

 The bank reconciliation indicated several stale checks that were issued more than 5 years prior to the fiscal year-end.

We recommend that the Leon County School District work with principals, assistant principals and other principal designees, and accountants to emphasize the internal controls that should be in place at each school, especially the accurate and timely preparation of bank reconciliations. Effective controls reduce the risk of fraud and improve accuracy of financial information.

In accordance with District policy, we recommend the school investigate checks outstanding for greater than five years. All such checks should be removed from the reconciliation and the funds should be remitted to the Florida Department of Financial Services, Bureau of Unclaimed Property in accordance with Section 717.102, Florida Statutes.

Page Eleven

Management response: **********

The District’s responses to the findings identified in our audit are included in this letter. We did not audit the District’s response and accordingly, we express no opinion on it.

Prior Audit Findings

Section 10.804(1)(f)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report, except as noted below under the heading Prior Year Findings and Recommendations.

Prior Year Findings and Recommendations

Corrective actions have been taken to address findings and recommendations in the preceding annual financial report, except for:

Tabulation of Uncorrected Audit Findings *Current Year 2016-17 FY ** 2015-16 FY ** 2014-15 FY *** 2013-14 FY ** 2012-13 FY Finding # Finding # Finding # Finding # Finding # 2017-001 2016-009 2015-007 14-01 13-08 2017-001 2016-010 2015-008 14-02 13-09 2017-001 2016-011 2015-009 14-04 – 2017-002 2016-009 2015-007 14-01 13-08 2017-003 2016-010 2015-008 14-02 13-09 2017-004 2016-011 2015-009 14-04 –

* Thomas Howell Ferguson P.A. ** Thomas Howell Ferguson P.A. / Law, Redd, Crona & Munroe P.A. *** Florida Auditor General

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Purpose of this Letter

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the District School Board Members and applicable management and is not intended to be and should not be used by anyone other than these specified parties.

Tallahassee, Florida January 12, 2018