INTERNAL PROPERTY AUDIT REPORT
Property and Inventory Audits of Selected Locations
2011-2012
The Nation’s Sixth Largest School District.
To be presented to the:
Audit Committee
on
November 17, 2011
School Board of Broward County, Florida
on
December 6, 2011
by
The Office of the Chief Auditor
The School Board of Broward County, Florida
Benjamin Williams, Chair
Ann Murray, Vice Chair
Robin Bartleman
Maureen S. Dinnen
Patricia Good
Donna P. Korn
Katherine M. Leach
Laurie Rich Levinson
Nora Rupert
Robert W. Runcie
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 who wish to file a discrimination and/or harassment
complaint may call the Executive Director, Benefits & EEO Compliance at 754-321-2150 or
Teletype Machine (TTY) 754-321-2158.
Individuals with disabilities requesting accommodations under the Americans with Disabilities
Act (ADA) may call the Equal Educational Opportunities (EEO) at (754) 321-2150 or Teletype
Machine (TTY) (754) 321-2158.
www.browardschools.com
TABLE OF CONTENTS
PAGE
AUTHORIZATION .......................................................................................................................... 1
SCOPE, OBJECTIVE AND METHODOLOGY ........................................................................ 1-3
SECTION I: Summary of Property and Inventory Audits Performed .................................... 4-6
SECTION II: Property and Inventory Audits Performed – Locations with No Exceptions .. 7
SECTION III: Administrative Responses - Locations with Exceptions
Schools w/ Exceptions
Lauderdale Manors Elementary ................................................................................................. 8-14
Departments w/ Exceptions
Deputy Superintendent-Facilities and Construction Management (F&CM) 9601................. 15-24
Facilities Project Management and Design 9602 & 9603 (REPEAT) ...................................... 25-38
Food and Nutrition Services 9725 (REPEAT)............................................................................ 39-49
Physical Plant Operations 9604 (REPEAT) ............................................................................... 50-77
-9610 Area Maintenance/Zones
SECTION IV: Website Guide: Internal Property Audits .............................................................78-79
- Audit Report Archive and Property Related Reference Materials
PROPERTY AUDIT REPORT
AUTHORIZATION
The Rules of the Florida Administrative Code, Section 69I-72, require that each custodian shall
ensure that a complete physical inventory of all property is taken at least once each fiscal year.
Each custodian shall ensure that a complete physical inventory of all property under the control
of the custodian or custodian’s delegate is taken whenever there is a change of custodian or
custodian’s delegate. 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 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
Business Practice Bulletin 0-100 Procedure for Property & Inventory Control. The results of our
tests of compliance indicated some locations 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 employees to
recognize errors in the normal course of performing their assigned functions. Reportable internal
control weaknesses are noted in Section I and Section III 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 Accounting &
Financial Reporting-Capital Assets (AFRCA), 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 unless
significant process control weaknesses have been identified. 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 or
demonstrate activity on the appropriate 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 Accounting & Financial ReportingCapital Assets (AFRCA). 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 location’s inventory
database with the expectation that the asset is to be tracked and monitored in the future. A report
is provided to the Property Custodian and Accounting & Financial Reporting-Capital Assets
(AFRCA) at the end of the audit.
Summary of Property and Inventory Review for Fiscal Year 2011-12
The following report discloses the audits for (22) schools and (7) departments. These audits
were finalized between September 2, 2011 and October 25, 2011. For this report, we noted (24)
locations had No Exceptions and (5) locations had Exceptions. A summary of this report notes
that:
 For the 29 locations, 24,661 items were listed in the property records at a historical cost of
$37,856,815.
 For the 29 locations included in this report, a total of 169 items could not be accounted
for with a historical cost of $294,798.
3
Section ISummary of Property and Inventory Audits Performed
THE SCHOOL BOARD OF BR OWARD 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
September 2, 2011 and October 25, 2011. 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
Name
Total Items
Historical
Cost
Items Not
Accounted
For (INAF)
Historical
Cost
(INAF)
No Exception/
Exception
Central
Lauderhill
Paul Turner
Elementary
1381
493
$720,268
0
0
No Exception
Central
Boyd
Anderson
High
1741
1,922
$2,669,437
14
$18,921
No Exception
Central
Dillard
High
0371
2,168
$4,354,197
14
$21,360
No Exception
Central
Discovery
Elementary
3962
518
$719,250
1
$1,288
No Exception
Central
Fort
Lauderdale
High
0951
1,641
$2,626,377
12
$18,553
No Exception
Central
Lauderdale
Manors
Elementary
0431
757
$1,056,641
8
$11,218
Exception
Central
Oriole
Elementary
1831
517
$684,653
1
$1,396
No Exception
Central
Seminole
Middle
1891
782
$1,113,699
0
0
No Exception
North
Atlantic
West
Elementary
2511
515
$804,719
1
$1,738
No Exceptions
North
Cypress
Elementary
1781
573
$767,776
1
$1,258
No Exceptions
9,886
$15,517,017
52
$75,732
9 No Exceptions
1 Exception
Sub Total
This Page
4
Page No.
8-14
Area
Name
Total Items
Historical
Cost
Items Not
Accounted
For (INAF)
Historical
Cost
(INAF)
No Exception/
Exception
North
Ely
High
0361
2,613
$3,715,300
13
$23,864
No Exceptions
North
Margate
Middle
0581
800
1,118,155
1
$1,441
No Exception
North
Northeast
High
1241
1,480
$2,459,356
7
$13,679
No Exceptions
North
Park Springs
Elementary
3171
611
$829,114
0
0
No Exceptions
North
Pompano
Beach High
0185
1,434
$2,024,753
9
$16,412
No Exceptions
North
Tedder
Elementary
0571
719
$1,048,819
1
$2,020
No Exceptions
South
Boulevard Heights
Elementary
0431
525
$821,160
0
0
No Exception
South
Dolphin Bay
Elementary
3751
514
$827,579
0
0
No Exception
South
Lake
Forest
Elementary
0831
683
$969,566
0
0
No Exception
South
McArthur
High
0241
2,009
$3,135,085
6
$9,840
No Exception
South
Sunshine
Elementary
1171
610
$809,351
1
$1,499
No Exception
South
Coral Cove
Elementary
2011
547
$842,579
0
0
No Exception
Dept
Community
Relations
9903
41
$78,117
0
0
No Exception
12,586
$18,678,934
38
$68,755
13 No Exception
Sub Total
This Page
5
Page No.
Area
Name
Total Items
Historical
Cost
Items Not
Accounted
For (INAF)
Historical
Cost
(INAF)
No Exception/
Exception
Dept
Equal Educational
Opportunities
9512
33
$70,373
0
0
No Exception
Dept
Deputy
Superintendent
F & CM
9601
67
$199,943
8
$17,156
Exception
15-24
Dept
Facilities
Project Mgmt. &
Design
9603-9602
290
$666,513
10
$26,559
REPEAT
Exception
25-38
Dept
Parents, Business
and Community
Partnerships
9904
45
$69,637
0
0
No Exception
Dept
Food & Nutrition
Services
9725
995
$1,268,973
42
$61,876
REPEAT
Exception
39-49
Dept
Physical Plant
Operations (PPO) Area MaintenanceZones 9604-9610
759
$1,385,425
19
$44,720
REPEAT
Exception
50-77
Sub Total
This Page
2,189
$3,660,864
79
$150,311
2 No Exception
4 Exception
Sub Total
Previous Page 4
9,886
$15,517,017
52
$75,732
9 No Exceptions
1 Exception
Sub Total
Previous Page 5
12,586
$18,678,934
38
$68,755
13 No Exception
TOTAL
24,661
$37,856,815
169
$294,798
24 No Exception
5 Exception
Audits Performed by:
Bryan Erhard
Ivette Lima
Bruce Norris
Stephanie Ormsby
Rhonda Schaefer
Audits Processed by:
Gail Mouzon-Williams
6
Page No.
Audits Supervised by:
Mark Magli
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.
LOCATION NAME
*Lauderhill Paul Turner Elementary 1381
Boyd Anderson High1741
Dillard High 0371
Discovery Elementary 3962
Fort Lauderdale High 0951
Lauderdale Manors Elementary 0431
Oriole Elementary 1831
*Seminole Middle 1891
Atlantic West Elementary 2511
Cypress Elementary 1781
Ely High 0361
Margate Middle 0581
Northeast High 1241
*Park Springs Elementary 3171
Pompano Beach High 0185
Tedder Elementary 0571
*Boulevard Heights Elementary 0431
*Dolphin Bay Elementary 3751
*Lake Forest Elementary 0831
McArthur High 0241
Sunshine Elementary 1171
*Community Relations 9903
*Equal Educational Opportunities 9512
*Parents, Business and Community Partnerships 9904
*All assets were accounted for at this location.
7
Section IIILocations with Exceptions
School Name:
Principal:
Lauderdale Manors Elementary 0431
Ms. Donna McCann
Address:
1400 NW 14th Court
Fort Lauderdale, Florida 33313
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:
757
$1,056,641
8
$11,218
$2,078
Audit Start Date: 8/8/11
Self-Inventories
All locations are minimally required to conduct semi-annual inventories to ensure the District’s
property records are accurately maintained and updated. This includes the high-risk property
items maintained within the secondary database established by the location.
All locations must take appropriate measures to ensure the safekeeping of all tangible personal
property. This includes securing all high-theft equipment during hours of non-operation.
To the extent possible, tangible personal property should be designated to individual staff that is
requested to oversee the equipment and report any loss or theft to appropriate administration in
“real-time”. Additionally, tangible personal property that is not utilized on a day-to-day basis
should be stored in a secured location, and the appropriate staff should physically verify this
property as needed to provide the most effective means of securing tangible personal property.
New Purchases
Business Practice Bulletin O-100 states when tangible personal property is received on-line, the
individual must process the goods receipt for each item separately and record the unique serial
number for each property item within the system. A PNI 954a Asset Report has been provided
by ETS-Production to indicate the addition of new asset records to a location’s asset roster.
Manufacturer information must be verified for accuracy.
Ten (10) items not listed on the location’s asset roster were located by the Inventory Audit
Specialist during the physical inventory. The location must provide that information to
Accounting and Financial Reporting-Capital Asset (AFRCA) to have the equipment added in
alignment with the state requirements for recording and monitoring fixed assets (>$999). In some
cases, the historical cost may be below the value of assets captured by AFRCA for tracking, but
should still be maintained in the department’s local database and secured accordingly.
Surplus of Tangible Personal Property
1. Periodically, the location should surplus any obsolete or damaged tangible personal property
in order to remove these records from their property inventory. Locations shall surplus tangible
personal property twice per year in accordance with their self-inventories conducted semiannually.
2. The location should complete a 3290a Surplus/Transfer Declaration Form to identify the
tangible personal property to be salvaged.
8
(Lauderdale Manors continued)
3. 3290a Surplus/Transfer Declaration Form must list the BPI Number (Property Asset Number),
serial number, model number, and equipment description for each property item being
surplussed. The 3290a Surplus/Transfer Declaration Form must then be signed and dated by the
property custodian and adequate explanation/documentation provided for surplussing the
tangible personal property.
4. The location should make a copy of the 3290a Surplus/Transfer Declaration Form(s) for their
record and forward the original to the Manager, Material Logistics at the Warehouse.
5. The Warehouse will arrange to pick-up the tangible personal property designated for surplus
from the applicable location. A work order document will be provided to the property custodian
at each location to certify removal activity.
6. After confirming the pick-up of the property items, the Manager, Material Logistics will
forward the 3290a Surplus/Transfer Declaration Form along with the B-stock pick-up
acknowledgment form to Accounting & Financial Reporting Department -Capital Assets for
processing.
7. Accounting & Financial Reporting Department - Capital Assets will send an email
confirmation to the property custodian upon receipt of the form and documentation.
8. Accounting & Financial Reporting Department - Capital Assets will process the 3290a
Surplus/Transfer Declaration Form and remove the property records from the location’s property
inventory.
9. Within five business days of receiving notification, the 3290a Surplus/Transfer Declaration
Form will be processed by Accounting & Financial Reporting Department - Capital Assets and
locations will be contacted for any additional information. The property custodian should verify
that the property records have been removed from the property inventory by requesting a PNI
811 from ETS Production.
10. The location should maintain copies of all pertinent documentation for their files to facilitate
any necessary reconciliation during subsequent property and inventory audits.
9
Audit Start Date:
8/8/11
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Division
2011-12
Items not accounted for :
Lauderdale Manors Elementary 0431
BPI
NUMBER
1
2
3
4
5
6
7
8
ITEM
DESCRIPTION
HISTORICAL
COST
10-03886
APPLE MACBOOK 2.1 GHZ 13.3" DISPLAY
$
1,297.00
09-10696
APPLE MACBOOK
$
1,366.85
07-08200
APPLE DESKTOP IMAC INTEL W/17" FLAT PANE
$
1,099.00
06-80177
APPLE, IBOOK 14" G4
$
1,548.88
06-00992
APPLE,IBOOK G4 W/CD-RW/DVD/12.1"
$
1,531.50
05LA03944
Apple-Refresh Laptop
$
1,395.62
05LA03941
Apple-Refresh Laptop
$
1,395.62
02-00509*
COMPUTER, MAC IMAC
$
1,583.86
Total Historical Cost of Property unaccounted for as of October 20, 2011 $
[1]Total Accumulated Depreciation as of October 20, 2011 $
Net Value of Property considered to be unaccounted for as of October 20, 2011 $
11,218.33
9,140.82
2,077.51
*Recording error noted by school staff; not verifiable by OCA
[1] Based upon class life used by the Accounting and Financial Reporting Department
10
11
12
13
14
Department Name:
Director Name:
Facilities and Construction Management (F&CM) 9601
Thomas Lindner, Deputy Superintendent F& CM-PPO
Address:
1643 North Harrison Parkway Bldg. H
Sunrise, Florida 33323
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:
67
$199,943
8
$17,156
$4,004
Audit Start Date: 6/23/11
A two week extension to the 30 day administrative response was granted to F & CM to allow for
additional time to physically recover equipment, comply with District documentation/process
standards and/or re-submit support materials needed to reconcile unaccounted for equipment
prior to responding to the Inventory Audit Specialist.
Business Practice Bulletin O-100 should be reviewed with all staff.
No corrective measures have been delineated to establish internal timelines for reconciliation
activities, monitoring responsibilities or deadlines for reporting to be implemented by F & CM’s
management as a result of this property audit.
Self Inventories
The Office of the Chief Auditor suggests "hands on all" item reconciliation be completed at all
schools and departments to ensure an accurate physical accounting of site designated assets by
the staff. Additionally, items that are not utilized on a day-to-day basis should be stored in a
secured location with a directive that the appropriate staff is expected to physically verify this
equipment on a regular basis. Errors should be identified and corrected by the designated
school/department staff accordingly. When errors are identified, the proper support paperwork
should be forwarded to Accounting and Financial Reporting Capital Assets (AFRCA) for record
modification. Semi-annual self-inventories must be performed by staff in alignment with the
protocols established by Business Practice Bulletin O-100.
All locations are minimally required to conduct semi-annual inventories to ensure the District’s
property records are accurately maintained and updated. This includes the high-risk property
items maintained within the secondary database established by the location.
Surplus of Tangible Personal Property
Directors/Principals are responsible for ensuring efficient and accurate surplus activity.
All procedures for retiring assets have been established by Business Practice Bulletin O-100.
The Warehouse will arrange to pick-up the tangible personal property designated for surplus
from the applicable location. A work order document will be provided to the property custodian
at each location to certify removal activity. The property custodian should verify that the
15
(F & CM continued)
property records have been removed from the property inventory by requesting a PNI 811 from
ETS Production. The location should maintain copies of all pertinent documentation for their
files to facilitate any necessary reconciliation during subsequent property and inventory audits.
Transfer of Tangible Personal Property
Directors/Principals are responsible for ensuring efficient and accurate Transfer activity.
All procedures for transferring assets have been established by Business Practice Bulletin O-100.
When a location is permanently transferring tangible personal property to another location, the
property custodian is required to execute a 3290a Surplus/Transfer Declaration Form.
The 3290a Surplus/Transfer Declaration Form must then be signed by both property custodians
(issuing and receiving).
The property custodian should verify that applicable property records have been removed from
their property inventory by requesting a PNI 811 report from ETS Production.
The locations should maintain copies of all pertinent documentation for their files to facilitate
any necessary reconciliation during subsequent inventory audits. Transfer documentation that is
greater than 90 days old will not be accepted during the property audit of tangible personal
property.
Property Team
Functional back up roles should be developed to increase the efficiency of archiving support
documentation utilizing a Property Binder and updated locally managed equipment tracking
database. It should be noted that the sharing of oversight responsibilities can foster an improved
level of compliance, awareness and adherence to school/department expectations related to
property control. The Property Team’s responsibilities should be made clear to involved staff in
order for deadlines and objectives for monitoring to be met. All staff should be made aware of
the best practices for securing equipment and preventing theft. Equipment should be designated
to individual staff members who are requested to oversee the equipment and immediately report
theft to the appropriate administration in a timely manner.
Improperly authorized (by location number) and out of date paperwork was identified during the
preliminary portion of the property audit. The Inventory Audit Specialist explained the
deficiencies to the administrator and support staff. Corrected paperwork was requested but had
not been provided since the pre-exit meeting (June 28, 2011). Paperwork was received on
October 7, 2011. As such, the list of unaccounted for items has been modified and provided to
staff.
Property Team
Functional back up roles should be developed to increase the efficiency of archiving support
documentation utilizing a Property Binder and updated locally managed equipment tracking
database. It should be noted that the sharing of oversight responsibilities can foster an improved
level of compliance, awareness and adherence to school/department expectations related to
property control. The Property Team’s responsibilities should be made clear to involved staff in
order for deadlines and objectives for monitoring to be met. All staff should be made aware of
16
(F & CM continued)
the best practices for securing equipment and preventing theft. Equipment should be designated
to individual staff members who are requested to oversee the equipment and immediately report
theft to the appropriate administration in a timely manner.
Item 07-10243, Dell, Desktop was verified by the Inventory Audit Specialist after the
reconciliation visit. As such, the item will be accounted for and reactivated as a result of the
processing of this audit report.
Any items recovered by department staff must be forwarded to AFRCA for re-activation
following the processing of this property audit report.
17
Audit Start Date:
6/23/11
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Division
2011-12
Items not accounted for :
Deputy Superintendent-Facilities & Construction Management 9601
BPI
NUMBER
1
2
3
4
5
6
7
8
ITEM
DESCRIPTION
HISTORICAL
COST
07-28617
RADIO TELEPHONES
$
2,070.67
07-10243
DELL DESKTOP P4 W/17"FLAT PANEL/DVD+/RW
$
1,095.00
07-03873
XTS2500 PORTABLE RADIO
$
1,593.50
06-06001
COMPUTER, DESKTOP DELL PRECISION 380
$
1,622.00
05-35634
MOTOROLA XTS2500 PORTABLE RADIO
$
1,963.00
04-00388
COMPUTER, LAPTOP DELL C840
$
1,992.00
01-80459
ADRENANLINE, KOFAX 32 MB
$
2,725.00
98-21760
SYSTEM, STORAGE MANUAL GLIDE KARDEX
$
4,094.37
Total Historical Cost of Property unaccounted for as of October 11, 2011 $
[1]Total Accumulated Depreciation as of October 11, 2011 $
Net Value of Property considered to be unaccounted for as of October 11, 2011 $
17,155.54
13,151.78
4,003.76
Six (6) additional items were removed from the list of unaccounted for items on 10/7/2011 as a result of
receiving executed documentation from the prior year's transfer/surplus activity.
[1] Based upon class life used by the Accounting and Financial Reporting Department
18
19
20
21
Audit Start Date: June 23, 2011:
Not provided for physical verification.
FORM INCOMPLETE
(submitted on October 14, 2011)
22
Business Practice Bulletin O-100:
The property custodian should verify the applicable property records have been removed from their property inventory by requesting a PNI 811 report from
ETS Production.
The locations should maintain copies of all pertinent documentation for their files to facilitate any necessary reconciliation during subsequent inventory
audits. Transfer documentation that is greater than 90 days old will not be accepted during the property audit of tangible personal property.
04-08646 is the number Mr. Lindner has indicated item may have been
removed. No updated documentation or confirmation has been provided
by PPO.
In addition, no record of 00-00186 has been provided to certify FC&M's
recording error.
23
Confirmation of the authorization by Mr. Lindner,
Property Custodian, was requested since the
paperwork was issued in Nov. 2010 by the other
Construction section (9603). It was not provided to
the IAS until September 2011.
Not on Original
Document
24
24
Department Name: Facilities Project Management & Design 9603 (9602)
(Department name changed as of July 1, 2011)
Director Name:
Ms. Shelley Meloni, Executive Director
Mr. Thomas Lindner, Deputy Superintendent-F & CM
Address:
1643 North Harrison Parkway Bldg. H
Sunrise, Florida 33323
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:
290
$666,513
10
$26,559
$5,611
Audit Start Date: 6/23/11
Audit
Committee
1/28/10
FPM
9603
2/7/08
FPM
9603
Items unaccounted (U/A) for:
Items unaccounted (U/A) for:
Total Assets
U/A
9
Historical Value
of Assets U/A
$21,637
REPEAT
Exception
D. Ragland, Director
144
$638,440
REPEAT
Exception
D. Ragland, Director
A two week extension to the 30 day administrative response was granted to Facilities Project
Management & Design to allow for additional time to physically recover equipment, comply
with District documentation/process standards and/or re-submit support materials needed to
reconcile unaccounted for equipment prior to responding to the Inventory Audit Specialist. Ten
additional items were reconciled as a result of the extension. In addition, a work order document
was provided on September 28, 2011 to certify a removal that occurred in November of 2010 as
requested. Those items are not included in the list of unaccounted for equipment.
Business Practice Bulletin O-100 (BPB O-100) and “The Program-Best Practice Suggestions for
Monitoring Equipment” should be reviewed with all staff members in an effort to increase
monitoring competencies and general property management awareness.
No corrective measures have been delineated to establish internal timelines for reconciliation
activities, monitoring responsibilities or deadlines for reporting to be implemented by F & CM’s
management as a result of this property audit.
REPEAT
The implementation of progressive initiatives is critical in asserting improved processes for
monitoring and safeguarding of District Assets in the future. None of the process improvements
proposed for implementation during the previous property audit were implemented. In particular,
the quarterly review and reconciliation of the PNI 811 Asset Report has not been maintained.
25
(Facilities Project Management & Design 9603 continued)
Response submitted by Derrick Ragland (former Director) via Mr. Lindner--Audit 2010 AC P&I January 28
Facilities Project Management staff began an internal property inventory audit in June of 2009. Most of
the errors discovered were corrected prior to the arrival of the Inventory Audit Specialist. Our audit
revealed an issue concerning the incorrect assignment of FF&E inventory acquired for new schools to
Facilities Project Management. This issue was reported to the Inventory Audit Specialist. We are seeking
assistance from ERP and Capital Accounting departments in resolving this issue. We concur that our
inventory records need to be monitored more closely, and plan to conduct a review no less than quarterly.
At the Audit Specialist's request we did obtain documentation from vendors verifying serial numbers for
the items deemed to be either missing numbers or incorrectly identified.
Purchase requisitions and orders continued to be set up by Facilities and Construction: Capital
Planning and Programming via the Furniture, Fixtures and Equipment (FF&E) Coordinator.
Those purchases were put into storage by a contracted third party storage facility vendor. In
many cases, the asset details of the purchases were not verified until the Certificate of
Occupancy was issued and the site commenced with the move-in activities several months later.
As such, many pre-purchased asset records were attributed to the Facilities Project Management
(FPM) department pending the migration of the equipment to the appropriate facility. In the past
few years, the Office of the Chief Auditor and school administrators have worked diligently to
correct the incomplete and erroneous records resulting from this type of receiving and unverified
equipment storage practices. It is has always been regarded as a significant material concern.
The Office of the Chief Auditor’s standard scope of review is only inclusive of tangible personal
property with a value or cost of $1,000 or more and having a projected useful life of one year or
more. A significant amount of furnishings are purchased beneath those threshold values which
are not verified during standard property audits.
During the last three property audits, a failure to monitor asset records has been identified as a
systemic weakness. In some cases, equipment was purchased as early as May 18, 2009 or as
recent as February 2011. None of those property records were addressed or corrected prior to the
commencement of this audit (June 23, 2011). Despite identifying process deficiencies, the
Inventory Audit Specialist researched the purchase records and provided invoice / purchase
support records to FPM staff in an effort to aid in facilitating the physical accounting and
subsequent transfer of the identified equipment. As a result, a few items were brought into
compliance by meeting the documentation requirements for transferring equipment as
established in BPB O-100. Since the initial submission, FPM staff has not provided additional
transfer documentation (acknowledged w/ issuing and receiving signatures) as requested.
Final review of the property audit file prompted the Property Audit Supervisor to contact the
involved locations and principals directly. The Director of Facilities Project Management will be
required to authorize the completed forms in order for processing to be completed by Accounting
and Financial Reporting-Capital Assets as a result of this property audit. In total, approximately
fifty (50) items remain in pending status. The school administrators have all complied with the
Property Audit Supervisor’s request to physically verify the equipment and provide signed
acknowledgement via the required 3290a Transfer Declaration Form.
Some items purchased in 2009 cannot be located by the schools and remain designated as
stolen/missing. If this issue was addressed two years ago when the records were created, a
review of shipping and receiving documentation may have assisted in determining if the items
26
(Facilities Project Management & Design 9603 continued)
were ever sent by the vendor.
Additionally, the process employed by the employee(s)
responsible for confirming the receipt of the two missing LCD Projectors and other equipment
despite not certifying the delivery could have been questioned. A re-organization of the FF&E
division has occurred. They now report to Supply Management & Logistics (purchasing). The
Property Audit Supervisor met with the newly appointed Director of Supply Management &
Logistics to discuss some of the concerns related to ordering and receiving activities in this area.
Transfer-Follow up of Activities
Improperly authorized and out of date paperwork was identified during the preliminary portion
of this property audit. The Inventory Audit Specialist gave an explanation of the standards as
prescribed by BPB O-100. Corrected paperwork was provided on October 7, 2011. As a result,
thirteen (13) items have been removed from the list of unaccounted for items. Following up on
record modifications and processing of transfers should be completed by the Property Custodian
utilizing the property and inventory reports, (see PNI 811 & PNI 954) as provided by the ETSProduction Division.
Property Team
Functional back up roles should be developed to increase the efficiency of archiving support
documentation utilizing a Property Binder and updated locally managed equipment tracking
database. It should be noted that the sharing of oversight responsibilities can foster an improved
level of compliance, awareness and adherence to school/department expectations related to
property control. The Property Team’s responsibilities should be made clear to involved staff in
order for deadlines and objectives for monitoring to be met. All staff should be made aware of
the best practices for securing equipment and preventing theft. Tangible personal property that is
not utilized on a day-to-day basis should be stored in a secured location, and the appropriate staff
should physically verify this property as needed to provide the most effective means of securing
tangible personal property.
Project Managers should be provided with the policies and procedures as well. As a function of
their roles, they often interact with school officials during renovation projects and other site
based facility enhancements. As a result, an elementary knowledge of the responsibilities in this
area may assist the department and partner school locations in preventing mishaps and
unauthorized salvage of District equipment.
Merging Divisions
Design Services (9602) & Facilities Project Management (9603) have merged. All designated
equipment must be properly transferred to the primary location number (9603) for future
management of the property and proper roster alignment in the Master File of Assets.
The Property Audit Supervisor requested a meeting with the Director of Facilities Project
Management and Design to review the audit findings and paperwork that was obtained as a result
of his follow up efforts on October 25, 2011. As a result, sixty-five (65) items were properly
documented and submitted for transfer. This activity should have been completed by the
department’s staff over the past two years during routine record review and asset reconciliation
submitted as a department standard during the previous property audit.
27
Audit Start Date:
6/23/11
The Office of the Chief Auditor
Property Division
2011-12
Items not accounted for :
Facilities Project Management & Design 9603 (9602)
(REPEAT 1/28/10 & 2/7/08)
BPI
NUMBER
1
2
3
4
5
6
7
8
9
10
ITEM
DESCRIPTION
HISTORICAL
COST
11-02789
CART, MEDIA SPECIALIST
$
3,131.02
09-12761
PROJECTOR, MULTI-MEDIA HIGH EPSON 1715C
$
1,187.22
09-12031
PROJECTOR, MULTI-MEDIA HIGH EPSON 1715C
$
1,187.22
08-05107
DELL DESKTOP WS390 W/20"FLAT PANEL/DVD+/
$
1,748.00
06-05991
COMPUTER, DESKTOP DELL PRECISION 380
$
1,622.00
04-05159
SERVER, STATION RACK DELL 4210
$
2,983.00
01-80458
PLATTER, READ/WRITE 5.2 GB
$
1,200.00
01-80457
PLATTER, READ/WRITE 5.2 GB
$
1,200.00
01-80455
LIBRARY, IBM OPTICAL 3995-C20
$
10,800.00
01-15894
COMPUTER, DELL OPTIPLEX GX110
$
1,501.00
Total Historical Cost of Property unaccounted for as of October 25, 2011 $
26,559.46
20,948.41
5,611.05
[1]Total Accumulated Depreciation as of October 25, 2011 $
Net Value of Property considered to be unaccounted for as of October 25, 2011 $
NOTE: Sixty five (65) items were removed from the list of unaccounted for items as a result of the additional
research and efforts of the Property Audit Supervisor and participating school principals. Final paperwork
was reviewed with Ms. Meloni and properly authorized during a meeting on October 25, 2011.
The reduction in items accounted for an additional $154,468.
28
29
30
HERON HEIGHTS
31
32
33
34
35
36
Not on original
document
37
Inventory Audit Specialist reviewed transfer with Nova staff. Located the device and had Mr. Lacasse sign the document for processing.
38
Department:
Director
Food and Nutrition Services 9725
Mary Mulder, Director (Newly Appointed 8/1/2011)
Barbara Leslie, Former Director (Retired)
Address:
7720 W. Oakland Park Boulevard
Sunrise, Florida 33351
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:
995
$1,268,973
42
$61,876
$4,964
Audit Start Date: 4/21/2011
Audit
Committee
12/10/09
FNS
9725
9/20/07
FNS
9725
Items unaccounted (U/A) for:
Items unaccounted (U/A) for:
Total Assets
U/A
18
Historical Value
of Assets U/A
$43,310
REPEAT
Exception
B. Leslie
27
$48,091
Exception
B. Leslie
This property audit does not include equipment designated with class code thirteen (13). Most of
the equipment included in this review is comprised of technology and miscellaneous operational
support components. An additional review of cafeteria preparation equipment will be conducted
in the upcoming year.
The implementation of progressive initiatives is critical in asserting improved processes for
monitoring and safeguarding of District Assets in the future. Several material concerns related to
property management are identified as repeat conditions.
Excerpt Audit Report Summary 12-10-09
Complete "hands on all" item reconciliation is being suggested for all schools and departments to ensure
a physical accounting of all assets by the involved staff. A Property Team's responsibilities should be
made clear to involved staff in order for deadlines and objectives for monitoring to be met. The staff
should be informed of all policies and procedures related to property management at the remote school
locations. Periodic confirmation correspondence to the cafeteria managers is suggested to ensure
accurate accounting of goods throughout the school year.
Self Inventories
Business Practice Bulletin O-100 requires schools/departments to perform semi-annual
inventories. In addition, items that are stored or grouped for surplus at the designated warehouse
areas should be checked and verified periodically to ensure security.
The pre-audit discrepancy report identified thirty two (32) items with serial number duplications
and/or omissions resulting from errors created by the online receiving of the new purchases.
Errors were not identified or corrected by staff prior to the commencement of the property audit.
39
(Food and Nutrition Services continued)
New Purchases
Business Practice Bulletin O-100 states when tangible personal property is received on-line, the
individual must process the goods receipt for each item separately and record the unique serial
number for each property item within the system. In the event an item does not physically
possess a manufacturer’s serial number, the new purchase documentation should be maintained
in the
site’s property binder for future reconciliation and subsequent application of a District assigned
serial number for tracking. The word “none” should be utilized when receiving those items
online that do not have a manufacturer assigned serial number.
Thirty eight (38) items not listed on the location’s asset roster were located by the Inventory
Audit Specialist during the physical inventory. The department must provide that information to
Accounting and Financial Reporting-Capital Asset (AFRCA) to have the equipment added in
alignment with the state requirements for recording and monitoring fixed assets (>$999). In some
cases, the historical cost may be below the value of assets captured by AFRCA for tracking, but
should still be maintained in the department’s local database and secured accordingly.
In addition, vendor exchanges and replacements must be documented and reported to AFRCA
for record information modifications. This activity will be reported as a result of the processing
of this property audit report.
SURPLUS OF TANGIBLE PERSONAL PROPERTY
1. Periodically, the location should surplus any obsolete or damaged tangible personal property
in order to remove these records from their property inventory. Locations shall surplus tangible
personal property twice per year in accordance with their self-inventories conducted semiannually.
2. The location should complete a 3290a Surplus/Transfer Declaration Form to identify the
tangible personal property to be salvaged.
3. 3290a Surplus/Transfer Declaration Form must list the BPI Number (Property Asset
Number), serial number, model number, and equipment description for each property item being
surplussed. The 3290a Surplus/Transfer Declaration Form must then be signed and dated by the
property custodian and adequate explanation/documentation provided for surplussing the
tangible personal property.
4. The location should make a copy of the 3290a Surplus/Transfer Declaration Form(s) for their
record and forward the original to the Manager, Material Logistics at the Warehouse.
5. The Warehouse will arrange to pick-up the tangible personal property designated for surplus
from the applicable location. A work order document will be provided to the property custodian
at each location to certify removal activity.
6. After confirming the pick-up of the property items, the Manager, Material Logistics will
forward the 3290a Surplus/Transfer Declaration Form along with the B-stock pick-up
acknowledgment form to Accounting & Financial Reporting Department -Capital Assets for
processing.
40
(Food and Nutrition Services continued)
7. Accounting & Financial Reporting Department - Capital Assets will send an email
confirmation to the property custodian upon receipt of the form and documentation.
8. Accounting & Financial Reporting Department - Capital Assets will process the 3290a
Surplus/Transfer Declaration Form and remove the property records from the location’s property
inventory.
9. Within five business days of receiving notification, the 3290a Surplus/Transfer Declaration
Form will be processed by Accounting & Financial Reporting Department - Capital Assets and
locations will be contacted for any additional information. The property custodian should verify
that the property records have been removed from the property inventory by requesting a PNI
811 from ETS Production.
10. The location should maintain copies of all pertinent documentation for their files to facilitate
any necessary reconciliation during subsequent property and inventory audits.
Several assets remain in the active Master File of Assets that were not submitted or processed at
the reported time of removal as intended. Department staff must confirm that the asset records
are maintained accurately in the future. Failure to properly monitor asset record information
was identified as repeat systemic deficiency. The Inventory Audit Specialist has reviewed these
areas of concern with the involved staff. Errors should be identified and corrected by the
designated school/department staff accordingly. When errors are identified, the proper support
paperwork should be forwarded to Accounting and Financial Reporting Capital Assets (AFRCA)
for record modification. In addition, it has been alleged, by staff, that some equipment was sent
to the surplus warehouse prior to physical confirmation by the Inventory Audit Specialist
following the preliminary property audit review.
41
Audit Start Date:
4/21/11
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Division
2011-12
Items not accounted for: Food and Nutrition Services 9725
(REPEAT 12/10/09 & 9/20/07)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
BPI
NUMBER
10-05133
09-10629
09-01236
09-01239
08-10153
06-02957
05-22599
04-19719
04-17375
04-02585
03-07198
03-01370
02-13462
02-13458
02-13303
02-13338
02-12630
02-12625
02-12626
02-12029
02-10923
02-10857
02-11704
02-11732
02-11363
02-10109
02-07043
02-07161
02-05995
02-04265
02-02972
01-24946
01-24894
01-21571
01-19901
ITEM
DESCRIPTION
MONITOR, MULTIMEDIA, TOUCH SCREEN, 17"
MONITOR, MULTIMEDIA, TOUCH SCREEN, 17"
MONITOR, MULTIMEDIA TOUCH SCREEN, 17"
MONITOR, MULTIMEDIA TOUCH SCREEN, 17"
17" BLK SOLOIST II
POINT OF SALE, CASH REGISTER-ALANA
REFRIGERATORS AND FREEZERS, COMMERCIAL
SLICER, MEAT HOBART
FOOD CARTS
DELL, DESKTOP, PENTIUM 4
COMPUTER, MAC IMAC G3
PRINTER, LEXMARK T520N
COMPUTER, DELL GX 110
COMPUTER, DELL GX 110
COMPUTER, DELL GX 240D
COMPUTER, DELL GX110
COMPUTER, DELL GX110
COMPUTER, DELL GX110
COMPUTER, DELL GX110
COMPUTER, DELL GX 240D
PRINTER, LEXMARK T520N
COMPUTER, DELL GX 110
PRINTER, LEXMARK T520N
PRINTER, LEXMARK T520N
PRINTER, LEXMARK T520N
DELL COMPUTER
COMPUTER, DELL GX150 (0391)
COMPUTER, DELL GX 110
COMPUTER, DELL GX 110
PRINTER, LEXMARK OPTRA T520N
COMPUTER, DELL GX 150
PRINTER, LEXMARK OPTRA M412N
COMPUTER, DELL GX 1/M
PRINTER, LEXMARK OPTRA M410N
PRINTER, LEXMARK OPTRA M410N
[1] Based upon class life used by the Accounting and Financial Reporting Department
42
HISTORICAL
COST
$
1,130.00
$
1,155.00
$
1,155.00
$
1,155.00
$
1,155.00
$
1,845.00
$
1,050.10
$
4,152.50
$
1,115.00
$
1,198.00
$
1,157.36
$
1,258.00
$
1,661.00
$
1,448.00
$
1,661.00
$
1,661.00
$
1,448.00
$
1,661.00
$
1,448.00
$
1,503.00
$
1,258.00
$
1,448.00
$
1,258.00
$
1,258.00
$
1,258.00
$
1,448.00
$
1,508.00
$
1,508.00
$
1,508.00
$
1,560.00
$
1,591.00
$
1,466.00
$
1,520.00
$
1,466.00
$
1,466.00
Audit Start Date:
4/21/11
BPI
NUMBER
36
37
38
39
40
41
42
01-19264
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Division
2011-12
ITEM
DESCRIPTION
PRINTER, LEXMARK OPTRA M410N
PRINTER, LEXMARK OPTRA M410N
COMPUTER, DELL GX 1/M
PRINTER, LEXMARK OPTRA M410N
PRINTER, LEXMARK OPTRA M410N
COMPUTER, DELL OPTIPLEX
POINT OF SALE TERMINAL
HISTORICAL
COST
$
1,466.00
$
1,466.00
$
1,577.00
$
1,466.00
$
1,466.00
$
1,652.00
$
1,245.00
Total Historical Cost of Property unaccounted for as of August 25, 2011 $
Total Accumulated Depreciation as of August 25, 2011 $
Net Value of Property considered to be unaccounted for as of August 25, 2011 $
61,875.96
56,911.96
4,964.00
01-19266
01-21406
01-18106
01-17441
01-11826
01-08634
[1] Based upon class life used by the Accounting and Financial Reporting Department
43
November 2,2011
TO: Patrick Reilly, Chief Auditor
Office of the Chief Auditor
FROM: Jeffrey S. Moqumcf}(f\
Task Assigned
~fSt~ff
SUBJECT: FOOD AND NUTRITION SERVICES DEPARTMENT
PROPERTY INVENTORY AUDIT RESPONSE
a{;'
Please accept this communication as my response regarding the Food and Nutrition Services
(FNS) Department Audit. I recognize the previous audit conducted in 2009 also contained
similar exceptions. On December 1, 2009 a communication was sent to the Property Audit
Division regarding additional controls. In addition, I have shared the new Business Practice
Bulletin (0-100) with my Direct Reports. Attached is the most recent Department Inventory
Checklist for the FNS Department identifying no problems.
Clearly, with the newly reported exceptions, it is necessary to implement further controls. Ms.
Barbara Leslie retired on August 3, 2011. Subsequently, I met with Ms. Mary Mulder, the new
Director for the FNS Department to fonnulate additional controls. Ms. Mulder has implemented
additional controls in response to the April 2011 Inventory Audit. A major control component
includes dividing the responsibilities into two areas: Technology and Capital. The attached
correspondence dated October 11, 2011 provides a complete account of the FNS Control Plan.
Additionally, on October 18, 2011, Mr. Mark Magli, Supervisor, Property Audit Division
conducted an inservice for Ms. Mulder and additional FNS Staff.
The new Director has been fully advised of her expectations as the property custodian for FNS.
In the unlikely event this trend of inventory exceptions continues, it will be necessary to take
disciplinary actions.
JSM/ec
Attachments
cc: Donnie Carter, Chief Operations Officer
Mary Mulder, Director, Food and Nutrition Services
Mark Magli, Supervisor, Property Audit Division
44
October 11, 2011
TO: FROM: Jeffrey S. Moquin, Executive Director Support Operations
Mary Mulder, Director
Food and Nutrition Services
\
/
~i)!f
SUBJECT: RESPONSE - 2011 INVENTOR AUDIT
The Food and Nutrition Services Department response to Property Management's fmdings dated April
21, 2011 (copy attached) is as follows:
FINDINGS: PROPERTY MANAGEMENT
SELF INVENTORIES
A Property Team divided into Technology and Capital Preparation Equipment responsibilities will be
established by October 12,2011.
• The Manager I. Food and Nutrition Services, will be responsible for the oversight of the
technology section. This position will be assisted by an Area Supervisor assigned to technology
with designated clerical assistance.
• The Coordinator. Food and Nutrition Services, will be responsible for the oversight ofthe Capital
Preparation Equipment section. This position will be assisted by the Purchasing Agent, Food and
Nutrition Services Equipment and Supplies with designated clerical assistance.
• November 1,2011, inservice training of Food and Nutrition Services Administrative Staffon the.
policies and procedures of Property Management for Food and Nutrition Services Administrative
Staffwill be completed.
• Audit Exception correction chart attached.
T~hnology:
,
• The Manager I, Food and Nutrition Services, will be responsible for all technology inventory
(computers, cash registers and printers) with an assigned Area Supervisor.
• Business Practice 0-100 will be adhered to.
45
2
:
RESPONSE - 2011 INVENTORY AUDIT
October 11, 2011
Page 2
• September 15t ofeach school year, Food and Nutrition Services Managers and their assigned Area
Supervisor will be responsible for site inventory of all technology equipment at their site(s).
• Discrepancies will be forwarded to the assigned Area Supervisor for research and correction.
• February 1~t of each school year, verification of the technology inventory will be completed by
the assigned Area Supervisor.
• The Food and Nutrition Service inventory fonn will be utilized by the Food and Nutrition
Services Manager with verification docwnented by the Area Supervisor.
• October 19,2011, implementation of a Technology Equipment Movement Log will be instituted
to monitor and track equipment moved between locations, including the Food and Nutrition
Services County Office.
Capital:
A data base will be established separating Food and Nutrition Services Capital Preparation Equipment
into individual locations, removing the equipment from the school's inventory.
• October 28, 2011, Food and Nutrition Services Managers will receive the first listing of items at
their location(s). All Capital Preparation Equipment will be inventoried by the Food and
Nutrition Services Manager.
• Discrepancies will be forwarded to the Purchasing Agent for research and correction.
• February 1,2011, inventory of all items wiU be completed by each Food and Nutrition Services
Manager.
• Any discrepancies will be forwarded to the Purchasing Agent for research and correction.
• June 1,2011, verification ofthe inventory will be completed by the assigned Area Supervisor.
• Business Practice 0-100 will be adhered to.
Any Capital Preparation Equipment Audit conducted prior to the establishment of the above procedures
will result in audit exceptions. Food and Nutrition Services has not been involved in conducting audits
or verifying preparation equipment on a routine basis at individual Food and Nutrition Services
locations.
Beginning with the 2012 - 2013 School Year Technology and Capital Preparation Equipment will be
inventoried semiannually. The first day of the Food and Nutrition Services Manager work calendar
through February 1~t will be the first designated inventory period; the second designated inventory period
will be February 2 nd through June 1~.
46
RESPONSE - 2011 INVENTORY AUDIT
October 11, 2011
Page 3
NEW PURCHASES
• All individual items will be received separately with each unique serial number entered in the
system.
• December I, 2011, correction of errors identified in the Master Files ofAssets will be completed.
• Business Practice 0-100 will be adhered to.
SURPLUS OF TANGmLE PERSONAL PROPERTY
• Semiannually, all obsolete or damaged tangible personal property identified will be surplused
utilizing Surplus Tangible Personal Property guide (steps 1 - 10). A clerical staff member will
monitor this process.
MM:mw
Attachment
Cc: Dr. Raymond Papa, Coordinator, Food and Nutrition Services
Mark Mills, Manager I, Food and Nutrition Services
Lynne Wells, Purchasing Agent, Food and Nutrition Services
Jane Landi, Area Supervisor, Food and Nutrition Services
Area Supervisors, Food and Nutrition Services
47
•
IfL
_.
Semi-Annual: Operations Departments Department Inventory Checklist 2010-2011 Due Date to Mr. Carter's Office: Tune 30,2011 Date: Tune 20, 2011
Date of Last Audit: .!:!M~a~y~2~O."'-:11,,--_ _ __
Department Name: Food and Nutrition Services Department
Director: Barbara Leslie
Supervisor: Lynne Wells
Department Contact: Andrea Rooney
Directions: Check each area completed and in place. Please comment when actions have been
taken as needed. Contact Mr. Carter's office with questions.
Comments
Property Binder
Property Passes issued for equipment authorized - - - - - - - - - - ­ for removal from the primary work facility (Yearly re-issue; authorized by Director) Copy 7Binder
Loss Theft Procedures Followed #Items lost or stolen _______ Police Report must contain manufacturer serial #' s Complete SIU report and Tangible Loss Report
Copy 7Binder Copy 7Financial Reporting-Capital Assets Surplus/Transfer - use new 3290a
(Authorized by Director only, w / B-stock Pick Up verification)
#Items.surplused _ _ _ _ _ _ __
Copy 7Binder Copt) 7Finandal Reporting-Capital Assets Work Orders Paperwork kept on file in binder Other
g
Complete Quarterly Random Area/Floor Checks Complete Physical Inventory­
"Hand on all items verification"
48
Additional Coneems; What problems did you identifyduring your self inventory? [J
Unprocessed Surplus/Transfer reporting
[J
Unprocessed Theft/Vandalism reporting
Cl
Serial number errors and omissions; improper goods receipt
~ Items in our possession not in PNI 811 Asset Record download
Cl
Additional concerns/ comments
What have you done to address these problems?
New technology equipment that just arrived is being added to FNS
database and locked in a separate room and will be verified against the
PNI811
Confirmation date of error correction/record update
(Certified by PNI 811 Asset Record Review).
~
Director's Signature
~ -,;ltP -/1
Date
49
Department Name: Physical Plant Operations (PPO) 9604
Area Maintenance-Zones 9610
Director Name:
Mr. Mark Dorsett, Acting Director
Mr. Thomas Lindner, Deputy Superintendent-F & CM- PPO
Address:
3895 NW 10th Avenue
Ft. Lauderdale, Florida 33309
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:
759*
$1,385,425
19**
$44,720
$3,250
*Vehicles not included in the number or value of items included in this property audit report.
Audit Start Date: 4/19/11
Audit
Committee
3/20/08
PPO
9604
Items unaccounted (U/A) for:
Total Assets
U/A
458
Historical Value
of Assets U/A
$1,517,026
REPEAT
Exception
T. Lindner
3/20/08
PPO-Area
Maintenance
9610
Items unaccounted (U/A) for:
24
$61,487
REPEAT
Exception
T. Lindner
In response to the previous audit, Mr. Lindner, former Executive Director Physical Plant
Operations (PPO), submitted a response certifying that several pieces of equipment noted as
“unaccounted for” were recovered by the PPO division staff (Audit Committee meeting date
March 20, 2008). It should be noted that many of the unaccounted for items identified in the
prior audit’s response specified physical locations for the located equipment as identified by staff
(see Exhibit 1).
Excerpt Audit Report Summary March 20, 2008
Items which had clear identification information such as manufacturer serial numbers and
Broward County Property and Inventory numbers entered into the Master File of Assets were
acknowledged for future verification with Mr. Lindner. Mr. Carter has certified the accuracy of
the submission. Additional corrective information for items still pending should be forwarded to
the Financial Reporting Capital Assets Division for record amendment to eliminate serial
number omissions during future audit evaluations. It is expected that additional items will be
identified during continued efforts by the PPO staff to realign the remaining unaccounted for
assets with serial number reporting.
The prior Audit Report Summary established that the provided confirmation of the located items
would require physical verification during the subsequent audit period. The Property Audit
Supervisor provided numerous opportunities for PPO to provide those items for verification to
the Property Audit Team during the physical inventory that took nearly a year to complete due to
50
(Physical Plant Operations continued)
the high volume of discrepancies and record errors. The Property Audit Supervisor and the PPO
designee met with staff directed by Mr. Lindner to bring equipment to Lockhart Stadium to stage
a final reconciliation of assets that remained unaccounted for over the several months of
evaluation granted during that property review. Mr. Lindner came to the location to observe the
process.
Surplus paperwork (3290a Form) was provided to Accounting and Financial Reporting-Capital
Assets (AFRCA) in April 2008 for processing and the subsequent elimination of assets from the
Master File database. The forms were modified/stamped with “Resubmit of paperwork.
Original Paperwork was destroyed in accordance with: General Records
Schedule for State and Local Government Agencies Sections GS1-SL & GS7
Florida Department of State” asserting that the equipment was salvaged several years prior
to the last audit and that support records are no longer available. The stamp notation asserts that
the removal/surplus activities occurred 5-7 years prior to the audit reported on March 20 2008
(one month earlier) based on the standards implied by the notation (GS1-SL & GS7).
Additionally, it should be noted that a review of the post-audit surplus documentation declares
removal of equipment purchased in 2002 or later. Based on the cited schedule for records
retention noted by PPO on the 3290a Surplus Declaration Form submissions, the items in review
would have been new in the useful life cycle and most likely still under warranty coverage
(Exhibit 2).
Excerpt Audit Report Summary March 20, 2008
It has been asserted that an extremely large amount of items have been designated as “beyond
economical repair” and summarily discarded. Most paperwork for that type of activity was
incomplete or non-existent. No acknowledgement of pick up or drop off was available for
review. In addition, failure to ensure that records were amended to reflect the intended changes
in the Master File of Assets has resulted in numerous items remaining unaccounted for. All
retirement of assets must be witnessed utilizing a Broward County School Board approved 3290
Surplus Declaration. Final disposition of the goods is acknowledged by the approved removal
agent at the time of activity (B-stock, etc.) and processed by the Financial Reporting Capital
Assets Division.
A review of the department’s archived surplus paperwork suggests that the process protocols
were executed with fidelity at times; however, several instances of incomplete and/or improperly
authorized surplus activity have been identified as a result of this audit. This is a repeat material
concern. In summary, the items said to be found after the physical inventory were placed on a
resubmitted 3290a Surplus Declaration Form dated prior to March and/or in the month(s)
immediately following the Audit Committee March 20, 2008 meeting without a record of the
third party confirmation by the removal department (B-stock). As a result, it is unknown if the
items noted as “found” were either present or properly salvaged.
**Seventy five (75) items at a value of $348,152 were identified as unverifiable or inconsistently
documented surplus items. Fifty two (52) items were stamped and submitted to Accounting and
Financial Reporting-Capital Assets for processing by department staff directly. Twenty three
(23) were not properly authorized and/or supported with the required paperwork to certify the
activity. The paperwork was forwarded to AFRCA for processing as well.
51
(Physical Plant Operations continued)
SURPLUS OF TANGIBLE PERSONAL PROPERTY- BUSINESS PRACTICE BULLETIN O-100
1. Periodically, the location should surplus any obsolete or damaged tangible personal property
in order to remove these records from their property inventory. Locations shall surplus tangible
personal property twice per year in accordance with their self-inventories conducted semiannually.
2. The location should complete a 3290a Surplus/Transfer Declaration Form to identify the
tangible personal property to be salvaged.
3. 3290a Surplus/Transfer Declaration Form must list the BPI Number (Property Asset Number),
serial number, model number, and equipment description for each property item being
surplussed. The 3290a Surplus/Transfer Declaration Form must then be signed and dated by the
property custodian and adequate explanation/documentation provided for surplussing the
tangible personal property.
4. The location should make a copy of the 3290a Surplus/Transfer Declaration Form(s) for their
record and forward the original to the Manager, Material Logistics at the Warehouse.
5. The Warehouse will arrange to pick-up the tangible personal property designated for surplus
from the applicable location. A work order document will be provided to the property custodian
at each location to certify removal activity.
6. After confirming the pick-up of the property items, the Manager, Material Logistics will
forward the 3290a Surplus/Transfer Declaration Form along with the B-stock pick-up
acknowledgment form to Accounting & Financial Reporting Department - Capital Assets for
processing.
7. Accounting & Financial Reporting Department - Capital Assets will send an email
confirmation to the property custodian upon receipt of the form and documentation.
8. Accounting & Financial Reporting Department - Capital Assets will process the 3290a
Surplus/Transfer Declaration Form and remove the property records from the location’s property
inventory.
9. Within five business days of receiving notification, the 3290a Surplus/Transfer Declaration
Form will be processed by Accounting & Financial Reporting Department - Capital Assets and
locations will be contacted for any additional information. The property custodian should verify
that the property records have been removed from the property inventory by requesting a PNI
811 from ETS Production.
10. The location should maintain copies of all pertinent documentation for their files to facilitate
any necessary reconciliation during subsequent property and inventory audits.
52
(Physical Plant Operations continued)
Self Inventories
The Office of the Chief Auditor suggests "hands on all" item reconciliation be completed at all
schools and departments to ensure an accurate physical accounting of site designated 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. Business Practice Bulletin O-100 requires
schools/departments to perform semi-annual inventories. The Deputy Superintendent of
Operations established a process for the review and reconciliation of asset record information on
a quarterly basis.
This group reports to the Deputy Superintendent of Facilities and
Construction Management as of July 1, 2011.
One hundred (134) assets were located at the department sites that did not appear in the Master
File of Assets records. A New-Found Items Report was provided to the acting department
administrator (May 17, 2011). Mr. Dorsett, Acting Director PPO, acknowledged the report and
the responsibility for adding the unrecorded at risk assets in alignment with the requirements for
recording and monitoring fixed assets (>$999) established by the State of Florida and School
Board of Broward County. In some cases, the historical cost may be below the value of assets
captured by AFRCA for tracking, but should still be maintained in the department’s local
database and secured accordingly. Some assets may be co-mingled with the other PPO
division’s equipment. Those items should be clearly marked for easy identification and to
prevent improperly authorized movement activity. A failure to properly capture the assets
increases the potential for theft or inappropriate use of the equipment.
Assignment of Tangible Personal Property to Staff
1. It is recognized that tangible personal property will be assigned to staff for temporary removal
of the property from the primary operational site location. In such instances, a Property Pass
must be executed to document the assignment and removal of capital equipment from the
location.
2. A unique Property Pass must be completed for each piece of tangible personal property
removed from the location.
3. Property Passes must be updated annually or as needed to ensure the physical accounting and
proper return of the District’s capital equipment.
Many assets were allocated to staff for standard job functions outside of the primary operational
site. In some instances, laptops and other high risk tools/equipment are left in vehicles or loosely
secured storage areas. Assigning equipment to staff helps to ensure that adequate security and
timely accounting of District assets is possible. Updating of the Property Passes has not been
confirmed by the Inventory Audit Specialist. The process requirements have been reviewed with
PPO administration and staff.
53
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
54
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
55
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
56
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
57
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
58
EXHIBIT 1-Prior Audit
Response Submission
March 2008 Audit Committee
59
EXHIBIT 2
Office of the Chief Auditor SURPLUS REVIEW
9604 Physical Plant Operations
Equipment
98‐81853
00‐80197
00‐80198
97‐24168
998102253
96‐10201
83‐15602
83‐15603
85‐02335
85‐02336
85‐18283
86‐31474
89‐12613
89‐16016
89‐16003
89‐16025
83‐15736
99‐80869
00‐09091
00‐81133
92‐00003
88‐23068
91‐00344
91‐00345
98‐84201
98‐84202
05‐35145
00‐07537
01‐10234
03‐80651
82‐02884
01‐80395
80‐10015
83‐15737
83‐15740
83‐15757
85‐31527
86‐26994
87‐15132
89‐12558
89‐12591
89‐12599
89‐14206
89‐14207
89‐14213
89‐14216
89‐14219
89‐14238
89‐14239
89‐16005
89‐16011
89‐16014
89‐16021
89‐16023
89‐19548
92‐19368
92‐19425
92‐19426
92‐23031
97‐10323
97‐91564
97‐91565
98‐82785
98‐82786
98‐82787
98‐82883
02‐02786
03‐14328
03‐80865
98‐82784
89‐22351
02‐02784
02‐02785
03‐06564
Description
Serial num
CLEANER, PRESSURE ONE‐SIMPSON
9800800
UNIT, RECOVERY REFRIGERANT THERMA FLO
9904345
UNIT, RECOVERY REFRIGERANT THERMA FLO
9904349
UNIT, RECOVERY OZSAVR
9352867
TRACTOR DIESEL JOHN DEERE 2040
419333L
MACHINE STRIPPER KELLY
7680
MACHINE KOLLMAN SE KM1500 TRK 1721
80‐31304
HAMMER BREAKER BRUTE 11304 TRK 1767
144101
SWEEPER POWER SELFPROPELLED BLACKWELL M35684‐5
PEELER ROOF POWER RHINO
33384‐1
SHEAR FOOT FAMCO W/ACC MOD 652
FS‐03844166
MACHINE STRIPER KELLY CRESWELL H/D MOD C 4152
RADIO MOTOROLA BUS 168 S
433HPLO‐248
RADIO MOTOROLA BUS 146 N
433HPC0685
RADIO MOTOROLA BUS 088 S
433HPC0682
RADIO MOTOROLA BUS 152 S
433HPC0681
RADIO MOTOROLA BUS 547 N
433HGY2847
RADIO, MOTOROLA MTS2000 PORT, TYPE 111 466AZJ2886
EXTRACTOR CARPET, PUSH/PULL, 7‐10 GAL
GANTRY, ALUM PORTABLE #2000
TANK MOPPING 60 GAL. #600B ON WHEELS
MACHINE SEWER RIDGID K‐60 TRK 1647
889975
TESTER BACKFLOW ASSEMBLY "DUKE" M#1000 4051
TESTER BACKFLOW ASSEMBLY "DUKE" M#1000 4011
CUTTER, HOLE WHEELER 6800, 8 INCH
CUTTER, HOLE WHEELER #29
TRUCKS, LIFT, POWERED
E187V23474B
PRINTER, LEXMARK OPTRA COLOR 1200N
1118903
PRINTER, LEXMARK OPTRA C710N
S1116714
STRADDLE, SUPER GENIE
SS02‐1570
MACHINE ENGRAVOGRAPH NEW HERMES 1RXIV 278080
GENERATOR, MASTER PREMIER SERIES
7956169
RADIO MOTOROLA BUS 894 C
S7J499
RADIO MOTOROLA BUS 548 N
433HGY2863
RADIO MOTOROLA BUS 555 N
433HGY2884
RADIO MOTOROLA BUS 921 C
433HGY2866
RADIO MOTOROLA BUS 642 N
433HKE1016
RADIO MOTOROLA BUS 678 C
433HLA0016
RADIO MOTOROLA BUS 010 C
433HLY0549
RADIO MOTOROLA BUS 187 S
433HPLO‐263
RADIO MOTOROLA BUS 204 N
433HPLO‐250
RADIO MOTOROLA BUS 172 N
433HPLO‐277
RADIO MOTOROLA BUS 110 S
433HNN1655
RADIO MOTOROLA BUS 099 S
433HNN1684
RADIO MOTOROLA BUS 097 S
433HNN1662
RADIO MOTOROLA BUS 732 N
433HNN1657
RADIO MOTOROLA BUS 107 S
433HNN1671
RADIO MOTOROLA BUS 144 N
433HNN1678
RADIO MOTOROLA BUS 143 N
433HNN1685
RADIO MOTOROLA BUS 154 S
433HPC0689
RADIO MOTOROLA BUS 153 S
433HPC0691
RADIO MOTOROLA BUS 156 N
433HPC0694
RADIO MOTOROLA BUS 148 N
433HPC0687
RADIO MOTOROLA BUS 147 N
433HPC0692
TRAILER OPEN FLATBED 612E 6X21
TERMINAL ISLAND FUEL
TERMINAL ISLAND FUEL
TERMINAL ISLAND FUEL
TERMINAL ISLAND FUEL
GENERATOR, 6000 WATT
4887052
GENERATOR, PORT, ENGINE DRIVEN
9NR02430
GENERATOR, PORT ENGINE DRIVEN
9NR02433
GENERATOR, 5000 WATT
6121945
GENERATOR, 5000 WATT
6121944
GENERATOR, 5000 WATT
6250016
5338146
GENERATOR, HONDA GAS
COMPUTER, DELL GX 150
1WP1S01
COMPUTER, LAPTOP DELL LATITUDE
1QBL121
SNAKE, RIGID COLOR SEE
20‐19279/68‐001639
SYSTEM, RECOVERY REFRIGERANT
COMPRESSOR DAYTON 3Z999 TRK 1621
017420
COMPUTER, DELL GX 150
PWP1S01
COMPUTER, DELL GX 150
JMP1S01
COMPUTER, DELL GX 240T
BSX8S11
Prior Audit Submission‐Location Execution Date Paperwork Post‐Audit
Historical Cost
Missing Response: Zone 2 Trailer 1043
Posted as 11/14/07 before audit Auth. Unknown
FRCA rec'vd Jun 17 2009 (2007 Paperwork‐No removal‐T. Best)
Missing Response: Zone 2 Davis,S. Zone 2 No Date or Pick Up
FRCA rec'vd Jun 17 2009 Missing Response: Zone 2 Davis,S. Zone 2 No Date or Pick Up
FRCA rec'vd Jun 17 2009 Davis,S. Zone 2 No Date & No Pick Up Form
FRCA rec'vd Jun 17 2009 Missing Response: Zone 2 No Date or Pick Up
Missing Response: Custodial Grounds West central Annex
Davis,S. Zone 2 No Date & No Pick Up Form
FRCA rec'vd Jun 17 2009 Davis,S. No Date or Pick Up Form
FRCA rec'vd Jun 17 2009 Missing Response: Mechanical Plant No Date or Pick up
Missing Response: PPOD 1721
Davis,S. No Date or Pick Up
Missing Response: PPOD 1767
Davis,S. No Date or Pick Up
Missing Response: Removed B‐stock per Lindner??
Davis,S. No Date or Pick Up
FRCA rec'vd Jun 17 2009 Missing response: District Roofing
Davis,S. No Date or Pick Up
FRCA rec'vd Jun 17 2009 FRCA‐ rec'vd Jun 17 2009 Missing Response: DAVIS, S. No pickup or date processed rec'vd FRCA 6/17/Davis,S. No Date or Pick Up
Missing Response: Custodial Grounds West central Annex
Davis,S. No Date or Pick Up
FRCA rec'vd Jun 17 2009 Missing response; Trans Bus 168s 9/2/08 S. Davis STAMPED GS1‐SL & GS7 Missing response; Trans Bus 146N 9/2/08 Davis, S. STAMPED GS1‐SL & GS7 Missing response; Trans Bus 088S
9/2/08 Davis, S. STAMPED GS1‐SL & GS7 Missing response; Trans Bus 152N;
9/2/08 Davis, S. STAMPED GS1‐SL & GS7 Missing Response; Trans Bus 547
9/2/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: 190 District Electric
7/17/08 Davis, S. STAMPED GS1‐SL & GS7 Missing Response: Zone 3 F 126 Lock Up 7/17/08 Davis, S. STAMPED GS1‐SL & GS7 Missing Response: Zone 2 7/17/08 Davis, S. STAMPED GS1‐SL & GS7; email ERROR (two parts of one unit)
Missing response: District Roofing
5/8/09 R. Crawford; Improper Authorization(Not Director/Property Custodian) & No Pick up Form
Missing Response: PPOD‐Truck 1647
5/6/09 J Jamison; Improper Authorization (Not Director/Property Custodian) & No Pick up Form
Missing response:PPOD‐District Maint
5/6/09 J Jamison; Improper Authorization (Not Director/Property Custodian) & No Pick up Form
Missing response:PPOD‐District Maint
5/6/09 J Jamison; Improper Authorization (Not Director/Property Custodian) & No Pick up Form
Missing response: District Roofing
5/6/09 J Jamison; Improper Authorization (Not Director/Property Custodian) & No Pick up Form
Missing response: District Roofing
5/6/09 J Jamison; Improper Authorization (Not Director/Property Custodian) & No Pick up Form
Missing Response: PPOD Warehouse 4/15/08, Davis,S.
STAMPED GS1‐SL & GS7 Missing Response: Zone 3 Fish 101
4/15/08 Davis,S.
STAMPED GS1‐SL & GS7 Missing Response: Zone 1 fish 202 4/15/08 Davis,S.
STAMPED GS1‐SL & GS7 Missing Response: PPOD District Stockroom 4/15/08 Davis,S.
STAMPED GS1‐SL & GS7 Missing Response: PPOD Sign Shop
4/15/08 Davis,S.
STAMPED GS1‐SL & GS7 Missing Response‐ PPOD‐Small Mower repair
4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 894; 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 548
Missing Response: Bus 555 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 921 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 642 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 678 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 010c 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 204N 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 172n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 110s 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7
Missing Response: Bus 187n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 143n 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 154 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 153 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 156 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 148 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Bus 147 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Veh. Maint 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Veh. Maint 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Veh. Maint 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Veh. Maint 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Mower Shop 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Mower Shop 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Mower Shop 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Mower Shop 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Davis,S. Sm. Mower Shop
4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Davis,S. Sm. Mower Shop
4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Davis,S. Sm. Mower Shop
4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response: Davis,S. Sm. Mower Shop
4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 Missing Response; Custodial Grounds‐West Central 3/11/08 Valero, R., No Pick Up Form
(4/28/08 FRCA‐3/11/08 3290A)
Missing Response; PP‐Genoe, G
10/5/09 S. Davis
Missing Response; INVALID Zone 3 Evening Mechanical: 10/3/08 Mowery, T.‐ Improper Authorization (Not Director/Property Custodian)
Missing Response: Zone 1‐ Truck 3452
10/16/08 Dorsett,M.‐ Improper Authorization (Not Director) & No Pick up Form
Missing response;
10/16/08 Dorsett,M.‐ Improper Authorization (Not Director) & No Pick up Form
Missing Response; Zone 3‐126a 1/16/08 Shaw, S. & 4/15/08 Davis,S. STAMPED GS1‐SL & GS7 Missing Response; Zone 3‐126a 1/16/08 Shaw, S. & 3/11/08 Valero, R. (4/28/08 FRCA)& 4/15/08 Davis, S.
STAMPED GS1‐SL & GS7 1/16/08 S. Shaw STAMPED GS1‐SL & GS7 Missing Response; PPOD Fish 102
60
EXHIBIT 2
LOCATIONSSEE MARCH
2008 AUDIT
RESPONSE
61
EXHIBIT 2
LOCATIONSSEE MARCH
2008 AUDIT
RESPONSE
62
EXHIBIT 2
MULTIPLE
FORMS
SUBMITTED
63
LOCATIONSSEE MARCH
2008 AUDIT
REPONSE
EXHIBIT 2
64
65
Pre-response march 20, 2008
66
NOT PROVIDED TO INVENTORY AUDIT SPECIALIST FOR VERIFICATION (During audit)
Audit Start Date:
4/19/11
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Division
2011-12
Items not accounted for : Physical Plant Operations 9604 -Area Maintenance 9610
(REPEAT 3/20/08)
BPI
NUMBER
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
ITEM
DESCRIPTION
HISTORICAL
COST
08-08609
RECORDER, JVC BR-DV3000 DIGITAL VIDEO
$
1,475.00
07-11429
CHAIN SAWS
$
1,272.26
07-11181
PRINTER LEXMARK T640N B/W LASER 2 DRAWER
$
1,384.00
07-03878
IMAGER, THERMAL INDUSTRIAL
$
9,085.50
07-00546
DELL LAPTOP D505 W/CD-RW/DVD/14.1" DISPL
$
1,558.00
06-06430
DELL,DESKTOP, PENTIUM 4 W/17"
$
1,098.00
05LL04968
Lexmark Refresh Printer-T640n
$
1,099.66
05LL04967
Lexmark Refresh Printer-T640n
$
1,099.66
03-12152
COMPUTER, DELL GX240D
$
1,115.00
03-12150
COMPUTER, DELL GX240D
$
1,115.00
03-10575
COMPUTER, LAPTOP DELL LATITUDE
$
2,452.00
03-08623
PRINTER, LEXMARK X520 MFP
$
3,255.00
02-00753
COMPUTER, DELL OPTIPLEX GX110
$
1,567.00
01-80444
ENLARGER, OMEGA COLOR
$
3,300.00
01-03610
PRINTER, LEXMARK OPTRA COLOR 1275N
$
3,984.00
01-03609
PRINTER, LEXMARK OPTRA COLOR 1275N
$
3,984.00
95-27122
CUTTER ROOF POWER
$
1,838.00
95-27121
CUTTER POWER ROOF
$
1,838.00
91-14006
MACHINE DUCTBOARD CMT
$
2,200.00
Total Historical Cost of Property unaccounted for as of October 25, 2011 $
[1]Total Accumulated Depreciation as of October 25, 2011 $
Net Value of Property considered to be unaccounted for as of October 25, 2011 $
44,720.08
41,470.13
3,249.95
* Additional concerns regarding inconsistent reporting of surplus activity have been identified.
(See Audit Report Summary)
[1] Based upon class life used by the Accounting and Financial Reporting Department
67
68
69
70
71
Unverified: Staff was instructed to
provide the items for verification by the
Inventory Audit Specialist prior to
disposal. Items were co-mingled with
the other location.
(9607 R. Valero vs. 9604 M. Dorsett)
72
POST AUDIT
73
Unverified: Staff was instructed to
provide the items for verification by the
Inventory Audit Specialist prior to
disposal. Items were co-mingled with
the other location.
(9607 R. Valero vs. 9604 M. Dorsett)
74
POST AUDIT
75
Improper
Authorization/
2009 Surplus??
76
??
77
Section IV:
Website Guide: Internal Property Audits
Go to
http://www.broward.k12.fl.us/auditdept/
PRIOR AUIDT REPORTS/RESPONSES
REPORTS:
All property audit reports submitted to the Audit Committee and the School Board since September 2006
PROPERTY RELATED REFERENCE MATERIALS:
All property related activity forms (Board approved), Best Practice Support Materials ("The Program" &
"Property Basics" Administrative Powerpoint)and the Business Practice Bulletin O-100:Procedure for
Property & Inventory Control.
78
79