Internal Audit Reports

Audit Reports Issued in Fiscal Year 2023-2024

Best Buddies International, Inc. – 18 Month Status (PDF)

Report Number: F-2324DOE-009
Issue Date: 01/26/2024

Enterprise Audit of Cybersecurity Controls for Identity and Access Management – 6 Month Status

Report Number: F-2324DOE-008
Issue Date: 01/03/2024

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2223DOE-012, Enterprise Audit of Cybersecurity Controls for Identity and Access Management. As the audit report was deemed classified and confidential in accordance with section 282.318(4)(g), Florida Statutes, this status report is therefore not available for public distribution. Copies of the status report should be delivered only to individuals appropriate to the activity reviewed. All individuals wishing to view or obtain the results of this status report must submit a written request to the Office of the Inspector General, including contact information and a detailed explanation of the reason for the request.

Palm Beach Habilitation Center, Inc. (PDF)

Report Number: A-2223DOE-013
Issue Date: 12/21/23

The Office of the Inspector General (OIG) conducted an audit of the Adults with Disabilities grant #50F-90560-2Q001 between the Division of Vocational Rehabilitation (DVR) and the Palm Beach Habilitation Center, Inc. (PBHC). The purpose of this audit was to determine if the PBHC has sufficient internal controls to provide services to adults with disabilities in compliance with grant terms and ensure DVR is effectively monitoring the grant. We noted the program provides services to adults with disabilities who are not seeking competitive employment. The needs and goals of the participants are individualized through the Adult Individual Education Plans (AIEP). The participant and the PBHC identify two benchmarks on the AIEP. Participants attain a set percentage of the required tasks or goals in order to complete the selected benchmarks. The benchmarks vary based on participant needs and ability. The teacher monitors each participant’s progress towards their goals and documents the benchmark percentage when complete. During this audit, we noted there were instances where improvements could be made to strengthen some controls. For example, we cited instances where DVR did not provide effective oversight of the grant; PBHC could not provide sufficient documentation to demonstrate they achieved the required performance funding benchmarks on their quarterly invoices, but DVR paid the invoices despite the lack of supporting documentation; PBHC could not provide documentation to support the employee salary expenditures they submitted on invoices to DVR; PBHC could not demonstrate that those employees actually worked with grant-funded participants nor how many hours those employees worked on grant related activities; neither DVR nor PBHC retained evidence of invoice submission dates to demonstrate that PBHC submitted invoices in accordance with grant terms and DVR inspected, approved, and paid those invoices in accordance with statutory requirements; and PBHC did not perform background screenings on all PBHC employees associated with the grant.

We recommended DVR:

conduct monitoring in accordance with the risk assessment and monitoring plan. Should DVR identify any deficiencies through its monitoring efforts, we recommend DVR promptly provide the monitoring results and recommendations for improvement to PBHC and ensure they complete corrective action on noted deficiencies;
include a review of expenditures incurred and the supporting documentation as part of their monitoring efforts to ensure expenditures are supported, allowable, allocable, reasonable, and necessary to the performance of the grant and align with the approved budget;
reconcile and verify all funds received against all funds expended in accordance with statutory requirements;
include a review of the AIEPs in their monitoring activities to ensure consistency and compliance with the grant terms and its performance measures and make the appropriate adjustments to performance funding when benchmarks are not achieved;
inspect, approve, and pay invoices in accordance with statutory requirements;
ensure that appropriate evidence is retained to demonstrate compliance; and
include a review of service provider background screenings as part of their monitoring efforts to ensure they are being conducted in accordance with statutory requirements.

We recommended PBHC:

ensure all benchmarks recorded in participant AIEPs are completed in accordance with grant terms;
document and report progress towards benchmark achievement as outlined in the grant. If benchmark goals change through the course of the grant year, we recommend PBHC amend the AIEP to correlate with the new goals and clearly report progress towards the amended goals in the quarterly invoices;
enhance its procedures to ensure expenses funded through DVR’s grant are allowable and appropriately reflected by funding source in the general ledger and correlate to invoices submitted to DVR for payment for services rendered;
retain employee timesheets and personnel activity reports, including a time worked allocation by funding source;
submit invoices in accordance with grant terms;
ensure that appropriate evidence is retained to demonstrate compliance; and
conduct all employee background screenings in accordance with statutory requirements.

Coalition for Independent Living Options, Inc. – 12 Month Status (PDF)

Report Number: F-2324DOE-005
Issue Date: 12/20/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-026, Coalition for Independent Living Options, Inc. DVR and Coalition for Independent Living Options, Inc. management have both indicated corrective action has been initiated for each of their reported deficiencies.

21st Century Community Learning Centers (PDF)

Report Number: A-2122DOE-019
Issue Date: 09/22/23

The Office of the Inspector General (OIG) conducted an audit of the 21st Century Community Learning Center (21st CCLC) grants within the Bureau of Family and Community Outreach (BFCO). The purpose of this audit was to determine if 21st CCLC subrecipients provided services in accordance with grant terms and applicable laws. During this audit we noted that BFCO and 21st CCLC are subject to the Government Performance and Results Act (GPRA). The U.S. Department of Education approved a set of five new GPRA measures for the 21st CCLC programs starting in the 2021-22 school year. The two 21st CCLC subrecipients selected for this review, Broward County School District and Orlando After School All Stars (OASAS), generally complied with the grant expenditure reporting requirements. However, we noted instances where improvements could be made to strengthen some of the monthly deliverable controls. For example, some OASAS deliverable submissions did not include all required reporting elements, and BFCO approved invoices for payment despite the missing deliverables. We also cited instances where the subrecipients did not submit all deliverables in a timely manner, and BFCO did not approve all deliverables in a timely manner.

We recommended Orlando After School All Stars (OASAS):

submit all required deliverable reporting elements to BFCO in accordance with grant terms; and
submit all required deliverables by the agreement due dates.

We recommended Broward County School District:

submit all required deliverables by the agreement due dates.

We recommended Bureau of Family and Community Outreach (BFCO):

work with OASAS and the Orange County Public School District to ensure data necessary to comply with all deliverable reporting requirements is available to OASAS for future grant periods;
reviews all submitted deliverables in accordance with the Monitoring and Compliance Unit Standard Operating Procedures and ensures all deliverables are satisfactorily completed prior to authorizing payment;
ensures that subrecipients submit all required deliverables timely and send reminders until they receive all required documentation;
define the “participant data update” deliverable as behavioral referrals and in-school suspensions in the RFA and add the quarterly report card grades deliverable and the associated due dates in the RFA; and
enhance its controls, including supervisory review of deliverable approval dates, to ensure staff reviews deliverables within the timeframe outlined by the grant terms.

Enterprise Audit of Cybersecurity Continuous Monitoring – 12 Month Status

Report Number: F-2223DOE-016
Issue Date: 08/03/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2122DOE-002, Enterprise Audit of Cybersecurity Continuous Monitoring. As the audit report was deemed classified and confidential in accordance with section 282.318(4)(g), Florida Statutes, this status report is therefore not available for public distribution. Copies of the status report should be delivered only to individuals appropriate to the activity reviewed. All individuals wishing to view or obtain the results of this status report must submit a written request to the Office of the Inspector General, including contact information and a detailed explanation of the reason for the request.

The Florida Endowment Foundation for Vocational Rehabilitation, Inc., dba The Able Trust – 6 Month Status (PDF)

Report Number: F-2324DOE-001
Issue Date: 07/31/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2223DOE-001, The Florida Endowment Foundation for Vocational Rehabilitation, Inc., dba The Able Trust. The Able Trust management have indicated corrective action has been completed for each of their reported deficiencies.

Best Buddies International, Inc. – 12 Month Status (PDF)

Report Number: F-2223DOE-017
Issue Date: 07/31/2023

Audit Reports Issued in Fiscal Year 2022-2023

Enterprise Audit of Cybersecurity Controls for Identity and Access Management

Report Number: A-2223DOE-012
Issue Date: 06/30/23

The OIG completed an Enterprise Audit of Cybersecurity Controls for Identity and Access Management. This report has been classified as confidential in accordance with section 282.318(4)(g), Florida Statutes and is therefore not available for public distribution. Copies of the report should be delivered only to individuals appropriate to the activity reviewed. All individuals wishing to view or obtain the results of this report must submit a written request to the Office of the Inspector General, including contact information and a detailed explanation of the reason for the request.

Bureau of Educator Certification – Versa Certification Process – 24 Month Status (PDF)

Report Number: F-2223DOE-015
Issue Date: 05/10/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-1920DOE-028/A-1920DOE-029 | Bureau of Educator Certification – Versa Certification Process. Bureau of Educator Certification – Versa Certification Process management have indicated corrective action has been completed for each of their reported deficiencies.

Coalition for Independent Living Options, Inc. – 6 Month Status (PDF)

Report Number: F-2223DOE-014
Issue Date: 04/13/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-026, Coalition for Independent Living Options, Inc. DVR management have indicated corrective action has been initiated for each of their reported deficiencies. Coalition for Independent Living Options, Inc. management have indicated corrective action has been initiated or completed for each of their reported deficiencies.

Review of Foreign Influence HB 7017 (PDF)

Report Number: C-2223DOE-007
Issue Date: 03/17/23

The Office of the Inspector General (OIG) conducted a review of foreign gifts and foreign gift agreements reported by institutions of higher education (IHE) to the State Board of Education. Section 1010.25, Florida Statutes (F.S.), requires the Inspector General of the Department of Education (DOE) to annually inspect or audit at least 5 percent of the total number of gifts from a foreign source disclosed by or gift agreements received from institutions of higher education during the previous year. The purpose of this audit was to determine the level of compliance with the statutory reporting requirements with respect to the sampled foreign gifts and gift agreements. In general, we determined the IHEs submitted their foreign gift reports timely, but we identified instances where the Florida Institute of Technology did not report certain gifts in full compliance with the statutory reporting requirements.

Audit Results:

We reviewed fifty-five sampled foreign gift disclosures totaling $50,000.00 or more, from the 1,100 foreign gifts and foreign gift agreements reported for fiscal year 2021-22, and determined that all but four gifts reviewed complied with the reporting requirements. We noted four gifts disclosed by the Florida Institute of Technology had no gift received date on the disclosure form. Our review determined that three out of the seven IHEs that reported foreign gifts submitted complete copies of the gift agreements at the time they reported the foreign gifts. Those three IHEs reported six of the fifty-five foreign gifts included in our sample. Four of the seven IHEs failed to submit required copies of gift agreements at the time they reported the gifts. During the course of the review, the OIG contacted the IHEs with missing gift agreements and requested copies of the agreements, including the information required in statute. Each of the four IHEs were subsequently able to provide copies of the gift agreements and additional documentation. After reviewing all submitted supporting documentation for the selected samples items, we noted:

Forty-four of fifty-five gifts reviewed complied with the statutory requirements.
Eleven of fifty-five gifts partially complied with statutory requirements as follows:
- Four gifts reported by FIT had no date received on the disclosure form as mentioned above;
- Five gifts reported by FIT were confirmed payments for individual students for tuition payments, student card deposits, and flight tickets. Other than a receipt or invoice, there are no other types of documentation provided for these reported gifts; and
- Two gifts reported by FIT were for student financial guarantees, but the agreements contained no signatures or a detailed description of the purpose of the gift.

The Florida Endowment Foundation for Vocational Rehabilitation, Inc., dba The Able Trust (PDF)

Report Number: A-2223DOE-001
Issue Date: 02/15/23

The Office of the Inspector General (OIG) conducted an audit of the Memorandums of Understanding, SA-519 and IA-865, between the Division of Vocational Rehabilitation (DVR) and the Florida Endowment Foundation for Vocational Rehabilitation, dba The Able Trust. The purpose of this audit was to determine compliance with the MOUs; Section 413.615, Florida Statutes; and any other policies or procedures established by the Division. During this audit we noted that The Able Trust generally operated within statutory compliance and adhered to the MOUs with the Division. However, we noted that The Able Trust Board of Directors has not conducted annual formalized evaluations of its funded programs as required by statute, although it has conducted extensive monitoring for its High School High Tech program.

We recommended The Able Trust:

Board of Directors conduct an annual evaluation of funded programs pursuant to Section 413.615(9)(g), Florida Statutes.

Internal Control and Data Security Audit

Report Number: O-2223DOE-003
Issue Date: 2/15/23

The OIG conducted an Internal Control and Data Security Audit that involved reviewing the data exchange memorandum of understanding (MOU) between the department’s School Transportation Management Section and the Department of Highway Safety and Motor Vehicles (DHSMV). Through our review of controls, policies, and processes, we have determined that the School Transportation Management Section and DTI generally operated in compliance with the terms set forth by the data exchange MOU. The deficiencies noted through the audit were corrected during the course of the audit.

Division of Blind Services (DBS) Miami Lighthouse, Inc. Senior Group Activities Program – 12 Month Status (PDF)

Report Number: F-2223DOE-011
Issue Date: 01/04/2023

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-031, Division of Blind Services (DBS) Miami Lighthouse, Inc. Senior Group Activities Program. DBS management have indicated corrective action has been completed for each of their reported deficiencies.

Best Buddies International, Inc. – 6 Month Status (PDF)

Report Number: F-2223DOE-010
Issue Date: 12/22/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-029, Best Buddies International, Inc. DVR management have indicated corrective action has been initiated or completed for each of their reported deficiencies. Best Buddies management have indicated corrective action has been completed for each of their reported deficiencies.

Enterprise Audit of Cybersecurity Continuous Monitoring – 6 Month Status

Report Number: F-2223DOE-009
Issue Date: 11/17/2022

Apprenticeship Program – 12 Month Status (PDF)

Report Number: F-2223DOE-008
Issue Date: 11/08/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-009, Apprenticeship Program. Apprenticeship Program management indicated corrective action has been completed for each of their reported deficiencies.

Center for Independent Living in Central Florida, Inc. – 24 Month Status (PDF)

Report Number: F-2223DOE-006
Issue Date: 11/03/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-1920DOE-021, Center for Independent Living in Central Florida, Inc. DVR management have indicated corrective action has been completed for each of their reported deficiencies.

Review of the Office of Professional Practices Services Data Exchange MOU with DHSMV

Report Number: O-2223DOE-002
Issue Date: 10/28/22

The OIG conducted a consulting engagement that involved reviewing the data exchange memorandum of understanding (MOU) between the department’s Office of Professional Practices Services (PPS) and the Department of Highway Safety and Motor Vehicles (DHSMV). Through our review of controls, policies, and processes, we determined that PPS generally operated in compliance with the terms set forth in the data exchange MOU. We identified some instances where internal controls could be strengthened, but determined the error rate to not be a material deficiency. We disclosed the comments verbally to PPS management.

Bureau of Educator Certification – Versa Certification Process – 18 Month Status (PDF)

Report Number: F-2223DOE-004
Issue Date: 09/23/2022

Coalition for Independent Living Options, Inc. (PDF)

Report Number: A-2021DOE-026
Issue Date: 08/31/22

The Office of the Inspector General (OIG) conducted an audit of Contract #19-108 between the Division of Vocational Rehabilitation (DVR) and the Coalition for Independent Living Options, Inc. (CILO). The purpose of this audit was to determine if CILO’s internal controls ensure effective delivery of program services to individuals with disabilities and determine if DVR effectively manages and monitors the contract for compliance. During this audit, we noted that DVR did not provide effective monitoring, CILO did not maintain proper internal controls and sufficient financial management systems, CILO could not sufficiently demonstrate that they met all contract deliverables, and invoice submission and approval did not meet statutory and contractual requirements.

We recommended DVR:

Conduct monitoring in accordance with the monitoring plan and risk assessment;
Promptly provide any monitoring results and recommendations for improvement to CILO and ensure corrective action has been completed on noted deficiencies;
Include a review of expenditures incurred and the supporting documentation as part of their monitoring efforts to ensure expenditures are supported, allowable, allocable, reasonable, and necessary to the performance of the contract and align with the approved budget;
Sample and review CSRs during its monitoring activities;
Periodically request and review supporting documentation from CILO’s financial management and CSR systems for the service hours and funding sources submitted by CILO through the invoices; and
Streamline its invoice gathering, inspection, and approval procedures to ensure timely approval of invoices.

We recommended CILO:

Notate the funding allocations on the individual invoices or expense categories to support expenditures incurred;
Enhance its procedures to ensure expenses funded through DVR’s contract are allowable and appropriately reflected by funding source;
Obtain prior approval from DVR before deviating from the approved budget;
Enhance its financial systems and records to ensure deliverables provided are in accordance with contract terms;
Enhance its procedures to ensure they maintain all required documents in the CSRs including ILPs, eligibility determinations, and termination of services;
Establish and maintain ILPs with consumers that are consistent with contract terms and federal regulations;
Enhance its procedures to record service hours in accordance with contract terms; and
Submit invoices in accordance with contract terms.

Application Development and Support (PDF)

Report Number: A-2021DOE-028
Issue Date: 08/29/22

The Office of the Inspector General (OIG) conducted an Application Development and Support Audit. The purpose of this engagement was to determine the effectiveness of Division of Technology & Innovation (DTI) internal controls for change management processes and procedures, from the initial request to project completion. During this audit, we noted that DTI generally provided services in accordance with the established change management processes and procedures in place. We recommended DTI strengthen internal controls for emergency change management procedures and communication of testing requirements with customers. The Audit Results section below provides additional details noted during our audit.

Audit Results:

We determined that DTI generally adheres to the change management policies, procedures, and Information and Technology Governance Frameworks and maintains proper documentation of the change requests and testing efforts in accordance with policies and procedures. DTI provided 22 completed change management requests for applications within our scope. We sampled 6 change requests and reviewed the corresponding Application Development Request forms, test case documents, User Acceptance Testing documentation, and technical manuals. We determined that DTI properly conducted and documented impact assessments, authorizations, tracking, testing, and customer communication for each of these change requests. As stated above, we recommended DTI strengthen internal controls for emergency change management procedures and communication of testing requirements with customers.

Jobs for Florida’s Graduates – 12 Month Status (PDF)

Report Number: F-2122DOE-020
Issue Date: 08/17/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-019, Jobs for Florida’s Graduates. DVR and JFG management have indicated corrective action has been completed for each of their reported deficiencies.

Multiagency Service Network for Students with Emotional/Behavioral Disabilities (SEDNET) Administration (PDF)

Report Number: A-2021DOE-030
Issue Date: 07/20/22

The Office of the Inspector General (OIG) conducted an audit of Cooperative Agreement Number 291-2621B-1C005 between the Bureau of Exceptional Student Education (BESE) and the University of South Florida (USF), St. Petersburg, for administration of the Multiagency Service Network for Students with Emotional/Behavioral Disabilities (SEDNET) Administration. The purpose of this audit was to determine whether USF is meeting the requirements of the agreement with BESE, and whether BESE is effectively monitoring adherence to the agreement. During this audit, we noted that USF-St. Petersburg generally provided services in accordance with Cooperative Agreement Number 291-2621B-1C005 and had sufficient internal controls in place. We also noted that BESE provided effective oversight of the agreement.

Audit Results:

We determined that BESE provided effective monitoring of the agreement, USF-St. Petersburg achieved performance targets and deliverables, and payments and expenditures were made in accordance with agreement terms. Furthermore, we surveyed all nineteen local SEDNET projects, with thirteen of the nineteen responding to our survey. Results of our survey suggest that twelve of the thirteen respondents indicated their overall relationship with the contractor was either excellent or good. We also noted that a small number of local SEDNET projects identified an issue relating to the vetting of training and presentation materials at the State level. This resulted in delays for delivering this service. One respondent indicated schools had little time to pivot in their planning for meeting these deliverables given changes in State law.

Division of Blind Services (DBS) Independent Living Older Blind Program – 18 Month Status (PDF)

Report Number: F-2122DOE-021
Issue Date: 07/11/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-1920-032, Independent Living Older Blind Program – Division of Blind Services. DBS management have indicated corrective action has been completed for each of their reported deficiencies.

Audit Reports Issued in Fiscal Year 2021-2022

Division of Blind Services (DBS) Miami Lighthouse, Inc. Senior Group Activities Program – 6 Month Status (PDF)

Report Number: F-2122DOE-018
Issue Date: 06/16/2022

Enterprise Audit of Cybersecurity Continuous Monitoring

Report Number: A-2122DOE-002
Issue Date: 05/31/22

The OIG completed an enterprise audit of cybersecurity continuous monitoring. This report has been classified as confidential in accordance with section 282.318(4)(g), Florida Statutes and is therefore not available for public distribution. Copies of the report should be delivered only to individuals appropriate to the activity reviewed. All individuals wishing to view or obtain the results of this report must submit a written request to the Office of the Inspector General, including contact information and a detailed explanation of the reason for the request.

Apprenticeship Program – 6 Month Status (PDF)

Report Number: F-2122DOE-017
Issue Date: 05/11/2022

Best Buddies International, Inc. (PDF)

Report Number: A-2021DOE-029
Issue Date: 04/21/22

The Office of the Inspector General (OIG) conducted an audit of the agreement between the Division of Vocational Rehabilitation (DVR) and Best Buddies International, Inc. The purpose of this audit was to determine if Best Buddies’ internal controls ensure effective delivery of employment services to DVR customers; ensure benchmark payments are made in accordance with the Provider Manual; and determine if DVR effectively manages and monitors Best Buddies’ compliance with the Provider Manual. During this audit we noted that, in general, Best Buddies is meeting the requirements of the Provider Manual, and DVR is effectively monitoring adherence to the Provider Manual. However, we noted instances where DVR and Best Buddies could improve some internal controls. For example, DVR did not approve all invoices within statutory timelines. Best Buddies did not include required supporting documentation for all invoices for completed benchmarks, and DVR approved those invoices without the proper supporting documentation. Finally, internal controls could be strengthened to ensure policies, procedures, and other provider related guidance are consistently and effectively communicated to providers.

We recommended DVR:

Streamline its invoice gathering, inspection, and approval procedures to ensure timely supervisory approval of invoices for payment;
Reject invoices submitted for benchmark payment if all required supporting documentation is not included in the invoice submission; and
Streamline its notification process to ensure up-to-date policies, procedures, and other provider related guidance are consistently and effectively communicated to providers and remain available on the DVR web site for future reference.

We recommended Best Buddies:

Enhance its internal procedures to ensure all required supporting documentation is maintained and provided to DVR with the submitted invoices.

Suncoast CIL – 30 Month Status (PDF)

Report Number: F-2122DOE-016
Issue Date: 04/19/2022

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-1819-027, Suncoast Center for Independent Living (CIL). Suncoast CIL management indicated corrective action has been completed for each of their reported deficiencies.

House Bill 1079 Contract Procurement Compliance (PDF)

Report Number: A-2122DOE-007
Issue Date: 4/14/22

The Office of the Inspector General (OIG) conducted an audit of the DOE Bureau of Contracts, Grants, and Procurement Management Services contract procurement procedures. This audit satisfies the requirements of House Bill 1079, passed during the 2020-2021 Legislative Session, which amended section 287.136, Florida Statutes, to require a periodic risk-based compliance audit of all contracts executed by a state agency to identify any trends in vendor preferences.

Audit Results:

As required by section 287.136, Florida Statutes, we found no trends in vendor preference by DOE for the review period. We concluded the procurement function has implemented internal processes and procedures sufficient to ensure compliance with state purchasing laws and found no material instances of non-compliance with procurement laws for the period reviewed.

Center for Independent Living in Central Florida, Inc. – 18 Month Status (PDF)

Report Number: F-2122DOE-015
Issue Date: 04/13/2022

Bureau of Educator Certification – Versa Certification Process – 12 Month Status (PDF)

Report Number: F-2122DOE-014
Issue Date: 03/23/2022

Family Cafe - 6 Month Status (PDF)

Report Number: F-2122DOE-011
Issue Date: 1/28/22

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-018, Family Cafe Cooperative Agreement with Bureau of Exceptional Education and Student Services. BEESS and Family Cafe management completed corrective action for each of their reported deficiencies.

Jackson County School Board Adults with Disabilities Program - 12 Month Status (PDF)

Report Number: F-2122DOE-012
Issue Date: 1/28/22

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-004, Jackson County School Board Adults with Disabilities Program. DVR management completed corrective action for each of their reported deficiencies.

Jobs for Florida's Graduates - 6 Month Status (PDF)

Report Number: F-2122DOE-013
Issue Date: 1/27/22

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-019, Jobs for Florida's Graduates. DVR and JFG management have indicated corrective action has been initiated for each of their reported deficiencies.

Independent Living Older Blind Program - 12 Month Status (PDF)

Report Number: F-2122DOE-010
Issue Date: 1/5/22

Creative Action, Inc. - 6 Month Status (PDF)

Report Number: F-2122DOE-008
Issue Date: 12/22/21

The OIG followed-up on the status of corrective actions required in response to findings and recommendations in report #A-2021DOE-021, Creative Action, Inc. DVR management completed corrective action for each of their reported deficiencies.

Division of Blind Services – Miami Lighthouse, Inc. - Senior Group Activities Program (PDF)

Report Number: A-2021DOE-031
Issue Date: 12/16/21

The Office of Inspector General (OIG) conducted an audit of the agreement between the Division of Blind Services (DBS) and the Miami Lighthouse, Inc. for the grant-funded Senior Group Activities Program (SGA). The purpose of this audit was to determine whether Miami Lighthouse is meeting the requirements of the agreement with DBS, and whether DBS is effectively monitoring adherence to the agreement. During this audit we noted, in general, the Miami Lighthouse provided services in accordance with the agreement and had sufficient internal controls in place. However, we noted that DBS could improve certain internal controls. We cited that DBS did not properly conduct on-site or desk review monitoring of the Senior Group Activities Program for Fiscal Year 2019-2020.

We recommended the DBS:

Conduct on-site or desk review monitoring of the Miami Lighthouse, Inc. Senior Group Activities Program in accordance with contract requirements; and
Develop a risk assessment tool and monitoring plan for each monitoring period to aid its monitoring requirement to more strategically review CRP-based blind services programs.

Apprenticeship Program (PDF)

Report Number: A-2021DOE-009
Issue Date: 11/10/2021

The OIG conducted an audit of the Apprenticeship Program overseen by the Apprenticeship Section within the Division of Career and Adult Education (DCAE). The purpose of the engagement was to ensure the Apprenticeship Section had sufficient internal controls over the registration of apprenticeship and preapprenticeship programs and monitored the programs in compliance with laws, rules, and regulations. During this audit we noted that, in general, the Apprenticeship Section had sufficient internal controls for the registration of apprenticeship and preapprenticeship programs. However, we identified opportunities for strengthening controls associated with the State Apprenticeship Advisory Council (SAAC) and monitoring of apprenticeship programs. For example, we noted the SAAC is not in compliance with the requirements outlined in the Code of Federal Regulations (CFR). During the scope of the audit, all appointed members served beyond their original four-year terms, and the SAAC did not meet at the frequency required by the CFR. We also noted the Apprenticeship Section did not conduct Provisional Quality Assurance Assessments and Quality Assurance Assessments at the frequency outlined in the CFR. Additionally, the assessment documentation maintained at headquarters was incomplete and inconsistent.

We recommended the DCAE:

Continue to seek to fill all positions in accordance with the Code of Federal Regulations and the Florida Statutes and document its efforts;
SAAC resume meeting bi-annually and maintain publicly available minutes of each meeting in accordance with the Code of Federal Regulations;
Conduct Provisional Quality Assurance Assessments and subsequent Quality Assurance Assessments in a timely manner as required in the Code of Federal Regulations. To assist the section in ensuring the timeliness of assessments, the section should develop an internal log to track quality assurance activities. The log, at minimum, should include all the registered programs, date of registration, length of training cycle, date of the completed PQAA, date of the last completed QAA, date of the completed EEO Compliance Reviews, and the next QAA due date. This practice would allow for continuity of work if there is a change in personnel;
Conduct a comprehensive assessment of their programs to document the dates of the last completed assurance reviews and ensure quality assessments are conducted in the timeframes required by the CFR;
Ensure the documentation of assurance and compliance reviews submitted to headquarters is consistent, as this serves as the program’s official file. The quality assurance assessment file maintained at the department should, at minimum, include a copy of the RAPIDS entry page; the Apprenticeship Program Quality Assessment form, the QAA-Final outcome letter, and documentation of any required follow-up. The records for EEO Compliance Reviews, at minimum, should contain the EEO checklist, the completed EEO Compliance Review Guide, and a final outcome letter, if separate from the QAA-Final Outcome Letter; and
Update the ATR manual to require the ATRs to submit assessment documents to the department.

Center for Independent Living in Central Florida, Inc. – 12 Month Status (PDF)

Report Number: F-2122DOE-004
Issue Date: 10/14/2021

Bureau of Educator Certification – Versa Certification Process – 6 Month Status (PDF)

Report Number: F-2122DOE-003
Issue Date: 09/30/2021

Independent Living Older Blind Program - 6 Month Status (PDF)

Report Number F-2021DOE-032
Issue Date: 7/16/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations in Report #A-1920-032, Independent Living Older Blind Program. DBS management have indicated corrective action has been initiated for each of their reported deficiencies.

Jobs for Florida’s Graduates (PDF)

Report Number: A-2021DOE-019
Issue Date: 7/30/21

The Office of Inspector General (OIG) conducted an audit of contracts #19-183, #19-184, and #21-100 between the Division of Vocational Rehabilitation (DVR) and the Jobs for Florida’s Graduates (JFG). The purpose of this audit was to determine if JFG is providing services in accordance with the contracts and whether DVR is effectively monitoring adherence to the contractual terms; determine if the Jobs for Florida’s Graduates is providing Pre-Employment Transition Services in accordance with contract terms; and determine whether payments are made in accordance with contract terms and applicable laws, rules, and regulations. JFG delivers Pre-Employment Transition Services (Pre-ETS) to students who are eligible, or potentially eligible, to receive Vocational Rehabilitation services. The services provided under these contracts shall only include Work Readiness Training, Self-Advocacy, Postsecondary Educational Counseling, Job Exploration Counseling, and Work-Based Learning Experiences. During this audit we noted that, in general, JFG is providing services in accordance with contractual terms; however, we noted instances where DVR and JFG could improve internal controls. For example, DVR did not provide effective monitoring in accordance with the monitoring plan and risk assessment; DVR did not inspect and approve invoices timely; contractual payment terms and financial consequences did not align; students served were not in the VR or Student Transition Activities Record (STAR) system in an active status at commencement of services; internal controls to track service hours for students in non-credit classes need improvement; and certain instructors provided Pre-ETS services without required credentials.

We recommended DVR:

Complete monitoring plans in accordance with the risk assessment and reflect sufficient activities to monitor medium risk providers;
Conduct monitoring in accordance with the risk assessment and monitoring plan;
Provide any monitoring results and recommendations for improvement to JFG and ensure corrective action plans have been created and initiated on noted program deficiencies;
Update monitoring plans as necessary to accommodate for changing circumstances;
Streamline its invoice gathering, inspection, and approval procedures to ensure timely approval of invoices;
Establish a plan to address staffing changes to ensure they continue to receive documents, review submittals in a timely manner, and verify achievement of deliverables;
Clarify contract language to specify the supporting documentation to be included with invoice submittals;
Consider updating the payment schedule and ensure the contract language meets the intent and desired deliverables of the program;
Consider restructuring the payment schedule in the contract to require payment to JFG for services provided each month, as reflected on the monthly Model Service reports, rather than equal monthly payments that require a reconciliation in the final month of the contract;
Modify the contract language to require that services commence after DVR refers the student to JFG;
Should work with JFG to develop a more efficient process to record and track all student referrals;
Provide additional training to the DVR Youth Techs to ensure all staff are consistently following the new process for student referrals;
Should ensure all students have appropriate referrals prior to approving payment for services to those students and ensure that contractual caps on student hours are not exceeded;
Request the referred students prior to the start of the school year, review their status in the VR or STAR system, alert JFG to those students who are approved for services, and deny payment for any student that is not in an active status;
Implement internal controls to require additional evidence of services rendered to students outside of the public, for-credit courses. This could be accomplished by requiring sign-in sheets for the students as well as notations on the monthly service reports that reflect the unique status of the students;
Request a copy of the Professional Educator’s Certificate or a current Temporary Certificate during their monitoring process to ensure compliance with contractual language; and
Require JFG to provide a list of the teachers providing Pre-ETS services under the contract periodically throughout the school year to ensure that teacher contact information is accurate and the teachers possess the required certifications. If the parties mutually agree to allow otherwise qualified individuals to provide services, the contract language should be modified accordingly.

We recommended JFG:

Work with DVR to develop an efficient and effective student referral process that allows both parties to identify and track which students are eligible for services;
Ensure that students are eligible prior to billing for services;
Comply with the contract language requiring all individuals hired to provide services under this contract hold either a current Professional Educator’s Certificate or a current Temporary Certificate; and
Obtain copies of the certificates for their records and provide the certificates to DVR upon request.

The Family Café (PDF)

Report Nbr: A-2021DOE-018
Issue Date: 7/28/21

The Office of Inspector General (OIG) conducted an audit of the agreements between the Bureau of Exceptional Education and Student Services (BEESS) and The Family Café (Cooperation, Advocacy, Friendship, and Empowerment), Inc. The purpose of this audit was to determine whether BEESS effectively manages and monitors the agreement; whether the Family Café achieves its performance targets and deliverables in accordance with the agreements; and determine if payments and expenditures made through the agreement are made in accordance with terms and applicable laws, rules, and regulations. During this audit we noted that, in general, BEESS monitored the agreement and The Family Café met the majority of the deliverable targets. However, there were instances where improvements could be made to strengthen controls. For example, we cited The Family Café did not submit, nor did BEESS require, a modified budget narrative for changes to the project budget for agreement #37F-90745-9Q001. We also noted that The Family Café submitted, and the department paid for, vague invoices and invoices without adequate documentation. Finally, we determined The Family Café did not achieve one deliverable in 2018-19 related to providing scholarships to conference attendees and could improve the tracking of the conference scholarship awards. We further reviewed internal controls surrounding the awarding of contracts in which The Family Café staff or board members have an interest. In the case of the Audio/Visual contracts, we confirmed that The Family Café obtained quotes from other vendors and awarded the contract to the lowest vendor, who was also a family member of a board member. We noted that the bylaws in effect during the scope of the audit did not include a conflict of interest clause. The bylaws were amended on February 26, 2021, to include an article stipulating what constitutes a conflict of interest.

We recommend BEESS:

Request and review The Family Café interim and final disbursement reports throughout the agreement period and ensure modified narrative forms are required as necessary in accordance with agreement terms;
Consider clarifying the agreement language and include a percentage variation, or a combination of a percentage variation and dollar threshold per budget line;
Request and review invoices submitted by The Family Café during the agreement term to ensure invoices are appropriately detailed and align with the approved budget narrative;
Review these invoices when conducting programmatic monitoring;
Add a conflict of interest statement in their grant language that requires disclosure of conflicts of interest and additional safeguards for employees;
Utilize their project liaison enhance their monitoring of project deliverables by periodically ensuring a sufficient number of scholarship program families utilize the conference hotel; and
Ensure the cost per unit in the Schedule of Deliverables are proportionate to the deliverable in the event a payment reduction is required.

We recommend the Family Café:

Submit a modified Budget Narrative Form (DOE 101) and a written justification for all changes to the project budget in accordance with agreement terms;
Include details in the submitted invoices to adequately depict the services billed and ensure all supporting documentation accompanies invoices submitted for payment;
Refer decisions related to expenditure approvals between The Family Café, Office of the Comptroller, and BESE be documented in writing;
Ensure achievement of the deliverable to support families attending The Annual Family Café; and
Enhance their tracking mechanisms to better account for families and individuals awarded scholarships and utilizing the conference hotel while attending the annual event.

Jackson County School Board Adults with Disabilities Program – 6 Month Follow Up (PDF)

Report Nbr: F-2021DOE-033
Issue Date: 7/30/2021

The OIG followed up on the status of corrective actions required in response to findings and recommendations in Report #A-2021DOE-004, Jackson County School Board Adults with Disabilities program. DVR and Jackson County School Board management have indicated corrective action has been initiated for each of their reported deficiencies. We will need to check back in 6 months to ensure the new grant was signed and put into effective timely, but as this grant has not been published yet, we will close the project.

Audit Reports Issued in Fiscal Year 2020-2021

Creative Action, Inc (PDF)

Report Nbr: A-2021DOE-021
Issue Date: 6/22/21

The OIG conducted an audit of the pre-employment transition services Contract #19-190 between the Division of Vocational Rehabilitation (DVR) and Creative Action, Inc. The purpose of this audit was to determine if Creative Action, Inc. has sufficient internal controls to provide effective delivery of pre-employment transition services and whether DVR is effectively monitoring the contract. During this audit, we noted that Creative Action, Inc. generally provided services in accordance with Contract #19-190 and had sufficient internal controls in place, and DVR provided effective oversight of the contract. However, we noted instances where DVR could improve certain internal controls. For example, we cited instances where DVR did not approve invoices timely. We additionally noted that DVR could strengthen its monitoring process by reporting monitoring results to the Contractor.

We recommended DVR:

Streamline its invoice gathering, inspection, and approval procedures to ensure timely approval of invoices;
Provide the monitoring results and recommendations for improvement to Creative Action, Inc. and ensure corrective action is implemented for noted deficiencies; and
Utilize the DVR 2018 Provider Monitoring Guidebook or develop new procedures specific to monitoring practices for contracts.

Technology Contracts (PDF)

Report Nbr: C-2021DOE-008
Issue Date: 6/23/21

The OIG conducted a consulting engagement of the DOE technology contracts or agreements. The purpose of this engagement was to determine whether technology contracts conform to enterprise standards, applicable frameworks, and legal and regulatory requirements and effectively manage risk related to the provision of Information Technology (IT) services. During this engagement, we noted that, in general, the department’s technology contracts appropriately addressed security and risk management requirements. We reviewed information security language including the confidentiality of data, breaches, change control, and background screenings. We additionally reviewed the contract templates and selected IT contracts and agreements to determine whether they included the appropriate risk management requirements, language regarding the management and ownership of data, and language detailing what occurs when service is not fully rendered. Upon review of the contract templates and sampled IT contracts and agreements, we identified areas of improvement in the areas of background screenings, retrieval of data, and destruction of data. We additionally provided recommendations to the Division of Technology and Innovation and the Office of Contracts and Procurements.

We recommended the department:

• Add a section to the contract template and applicable procurement instrument that specifically states background checks should occur prior to the contractors or vendors beginning work if the contractor or vendor will have access to department IT environments;
• Establish policies and procedures related to background screenings, which include the identification of disqualifying criteria for individuals who will have access to the department’s environment;
• Add a placeholder to the template and applicable procurement instrument regarding the ownership and retrieval of data;
• Add a placeholder to the contract template and related to the destruction of data upon the conclusion of the contract or when there is no longer a need to store the data;
• Following the termination of any contract in accordance with the provisions of said contract, require the contractor to:
a. Return promptly to the department all physical copies of confidential data in the contractor’s possession or in the possession of its representatives; and
b. Destroy all electronic copies of such confidential data, information, and notes including electronic copies prepared by the contractor or any of its representatives, in a manner that ensures the same may not be retrieved or undeleted; and
• Consider creating and implementing a contract template specific to IT which contains the recommendations above and conforms to enterprise standards, applicable frameworks, legal and regulatory requirements, and effectively manages risk related to the provision of IT services.

Florida Alliance for Assistive Services and Technology, Inc. (FAAST) – 24 Month Follow Up (PDF)

Report Nbr: F-2021DOE-025
Issue Date: 6/7/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819DOE-007, Florida Alliance for Assistive Services and Technology, Inc. (FAAST). DVR management completed corrective action for each of their reported deficiencies.

Alliance Community & Employment Services – 24 Month Follow Up (PDF)

Report Nbr: F-2021DOE-027
Issue Date: 5/24/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-006, Alliance Community & Employment Services (ACES). ACES management completed corrective action for their remaining deficiency.

Miami-Dade County School District - Adults With Disabilities – 18 Month Follow Up (PDF)

Report Nbr: F-2021DOE-023
Issue Date: 5/14/21

Center for Independent Living in Central Florida – 6 Month Follow Up

Report Nbr: F-2021DOE-024
Issue Date: 04/27/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in audit report #A-1920-021, Center for Independent Living in Central Florida. DVR management indicated corrective action has been initiated for each of their reported deficiencies. CIL management indicated corrective action has been completed for each of their reported deficiencies.

Suncoast Center for Independent Living – 18 Month Follow Up (PDF)

Report Nbr: F-2021DOE-022

Issue Date: 4/16/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-027, Suncoast Center for Independent Living (CIL). DVR and Suncoast CIL management indicated corrective action has been initiated for each of their reported deficiencies.

Bureau of Educator Certification – Versa Certification Process (PDF)

Report Number A-1920DOE-028 / A-1920DOE-029
Issue Date: 4/1/21

The OIG conducted audits of the Bureau of Educator Certification’s (BEC) Educator Certification Process and the associated Versa system. The audits were combined into one report for streamlining and clarity purposes. The purpose of these audits was to determine whether BEC has appropriate internal controls over the educator certification process; ensures compliance with state regulations and department policies and procedures; and has effective information technology controls in place. During this audit we noted that, in general, BEC operated in compliance with the change management procedures documented in the Versa Technical Operational Manual. We determined BEC operated in compliance with the Information Technology Systems Disaster Recovery Plan and is appropriately backing up the Versa data. We determined the teacher certification applications flowed through the Versa system as designed, and batch processes ran in accordance with the manual. For the sample of applicants reviewed, we determined for those applicants that received a certification, all requirements were met in accordance with the laws, rules, and regulations. We further confirmed that those applicants that did not receive certifications were missing required elements needed for certification. We additionally determined there is an appropriate separation of duties and controls in place to ensure mailed payments are processed securely. We also identified instances where improvements could be made to strengthen some controls associated with the certification process. For example, we cited that current queries and calculations return inconsistent data and reports; the Versa Analytics function is not operational; the Versa system lacks certain needed functionality; BEC did not process all applications within statutory timeframes; and security controls related to user access need improvement. We additionally provided recommendations to the Communication Sections to enhance their processes and monitoring.

We recommended BEC:

Determine the required calculations and subsequent queries based on the needs of the program office, validate the calculations, and maintain documentation of the calculations and queries for future use;
Cross-train team members on the Versa system and the certification process in the event a team member departs from the agency and is no longer available to perform the needed functions;
Partner with DTI to develop custom reports based on select original Logi reports, which then could be provided routinely to BEC to assist them in tracking production on a daily, weekly, monthly, and quarterly basis;
Engage in discussions with the Versa vendor regarding the inability to use the Versa Analytics tool purchased as part of the contract;
Conduct a cost analysis for enhancing the Versa system in order to make key dates visible to users;
Consider continuation of the previous request for quote to procure the services of an Information Technology professional to assess the Versa system and BEC business processes and produce a gap analysis to identify areas where system enhancements could better support the business processes and ensure competent, reliable data and reports;
Ensure all applications are processed in the time frame allotted by the Florida Statutes and decrease the time between the date the applications are eligible for evaluation and the date assigned to a specialist;
Conduct a cost analysis for enhancing the Versa system in order to assign applications more efficiently and timely;
Cross-train team members on the certification process in the event additional staff is needed to process applications timely when application numbers surge;
Consider moving District Issue Requests without associated background screening results to the release queue until the background screening results are appropriately provided and the application can be processed; and
Improve security controls related to user access to ensure the continued protection of confidential data.

Consulting Services by Tami Sparks, Inc. (PDF)

Report Nbr: A-2021DOE-003
Issue Date: 3/9/21

The OIG conducted an audit of the employment services agreement between the Division of Vocational Rehabilitation (DVR) and Consulting Services by Tami Sparks, Inc. The purpose of this audit was to determine if Consulting Services by Tami Sparks, Inc., has sufficient internal controls to provide effective delivery of employment services and whether DVR is effectively monitoring the agreement. During this audit, we noted that, in general, Consulting Services by Tami Sparks, Inc., provided services in accordance with the Employment Services Provider Manual and had sufficient controls in place. We determined DVR provided effective oversight of the agreement, as demonstrated by well-documented monitoring efforts. We additionally determined DVR appropriately made benchmark payments upon confirmation of achieved benchmarks. However, there were instances where improvements could be made to strengthen controls. For example, we cited instances where Consulting Services by Tami Sparks, Inc., did not submit quarterly staff reports in accordance with the provider manual.

We recommended DVR ensure all required reports are submitted within the timeframe required by the manual. We recommended Consulting Services by Tami Sparks, Inc. report quarterly staff reports timely to DVR, as defined in the Provider Manual. Should there be no event changes from a previous reporting quarter, a current report should still be submitted for the next defined reporting quarter.

21st Century Community Learning Center Grants– 18 Month Follow Up

Report Nbr: F-2021DOE-020
Issue Date: 1/26/2021

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-015, 21st Century Community Learning Center Grants. The Bureau of Family and Community Outreach management has completed corrective action for each of their reported deficiencies.

Independent Living Older Blind Program (PDF)

Report Number A-1920DOE-032
Issue Date: 1/14/21

The OIG conducted an audit of the Division of Blind Services (DBS) Independent Living Older Blind (OB) Program. The purpose of this audit was to determine whether DBS effectively manages and monitors the Independent Living Older Blind Program and whether the Community Rehabilitation Providers (CRP) are delivering services in accordance with contractual terms. During this audit we noted that, in general, the CRPs met the contractual requirements for initial intake, assessment, and timely rendering of services for older blind clients; and DBS effectively monitored the CRPs to ensure they met contractual standards and service delivery requirements. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where Comprehensive Functional Assessments (CFAs) occurred after the client’s individualized plan was developed and signed. We additionally determined DBS could enhance the CRP Risk Assessment and subsequent monitoring.

We recommended DBS:

Clarify requirements for the recording of CFAs through its program manual and its contracts to better direct CRP case managers completing the CFAs;
Monitor the CRPs to ensure the needs assessments are completed prior to the plans;
Consider conducting training and technical assistance following these adjustments to ensure services rendered to older blind clients are offered through consistent application of assessment tools;
In future monitoring, finalize the monitoring reports and provide the reports and results to the CRPs;
Modify the risk assessment to include a numerical score for previous monitoring;
Clearly define the type of monitoring that should be conducted based on the risk category; and
Consider developing a monitoring tracking system that displays the timing of its monitoring process to include scheduled visits, summarized results of visits, findings identified, and the dates corrective actions were implemented and completed.

Jackson County School Board Adults with Disabilities Program (PDF)

Report Number: A-2021DOE-004
Issue Date: 1/29/21

The OIG conducted an audit of the 2019-20 grant agreement between the Division of Vocational Rehabilitation (DVR) and the Jackson County School District Adults with Disabilities (JCSD AWD) program. The purpose of this audit was to determine whether JCSD has sufficient internal controls to provide services to adults with disabilities in compliance with grant terms and whether DVR is effectively monitoring the grant. During this audit, we noted that JCSD met DVR’s grant expectations and met the required annual deliverables. In addition, we noted the sampled Adult Individual Education Plans (AIEPs) met the grant requirements, included detailed and measurable deliverables for achievement of the educational and functional goals, and were well documented. However, we did note instances where improvements could be made to strengthen internal controls for both DVR and JCSD. For example, we cited instances where DVR did not conduct effective monitoring of the grant; grant language was unclear and inconsistent; JCSD did not meet all quarterly grant deliverables; and a lack of communication and sense of urgency related to this grant led to delayed execution of the grant, inconsistent submission and review of quarterly reports, and insufficient opportunities for program improvement throughout the grant period.

We recommended DVR:

Complete monitoring plans in accordance with the risk assessment and reflect sufficient activities to monitor high risk providers;
Conduct monitoring in accordance with the risk assessment and monitoring plan;
Promptly provide any monitoring results and recommendations for improvement to JCSD;
Ensure corrective action plans have been created and initiated on noted program deficiencies;
Include a review of expenditures incurred and the supporting documentation as part of their monitoring efforts to ensure expenditures are supported, allowable, allocable, and necessary to the performance of the grant;
Review the grant language and ensure the deliverable requirements are consistent throughout the grant;
Determine the intent of the grant and desired deliverables and modify the grant language accordingly to clarify the requirements for quarterly and cumulative benchmark attainment;
If the grant language remains unchanged, ensure deliverables are met on a quarterly basis through review of AIEPs, short term objectives, and other documentation that support benchmark progress and achievement;
If quarterly deliverables are not met, require JCSD to complete a corrective action plan;
Execute the AWD grants in a timely manner;
Establish a consistent method of submittal and document receipt of the required quarterly documents, either by requiring JCSD to uploading documents to a secure online portal or mail the documents as a hard copy;
Should hardcopy be the preferred method of delivery, use a tracking system to verify when DVR receives the documents; and
Establish a plan to address staff turnover during a grant term to ensure they continue to receive documents timely, review submittals in a timely manner, and verify achievement of deliverables.

We recommended JCSD:

Ensure that all expenditures align with the approved original budget narrative form;
Ensure the DOE forms and 301 forms submitted to DVR are accurate, supported, and align with the final 399 form;
Submit corrective action plans in the event quarterly deliverables are not met;
Include a summary of the number of participants who have achieved benchmarks 1 and 2 in the quarterly document submittal;
Ensure that documentation submitted to DVR is complete, accurate, and supports the achievement of quarterly deliverables; and
In the event documents are mailed, retain documentation to demonstrate the date the items were mailed and ensure delivery of the documents to DVR.

Payroll Process- 6 Month Follow-up (PDF)

Report Nbr: F-2021DOE-014
Issue Date: 1/14/21

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1920-006, Payroll Process. Management has completed corrective action for their reported deficiency.

Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust - 18 Month Follow-up (PDF)

Report Nbr: F-2021DOE-017
Issue Date: 12/15/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-021, Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust. DVR and Able Trust management have completed corrective action for each of their reported deficiencies.

Alliance Community & Employment Services – 18 Month Follow Up (PDF)

Report Nbr: F-2021DOE-015
Issue Date: 12/10/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-006, Alliance Community & Employment Services (ACES). ACES management has indicated corrective action has been initiated for their remaining deficiency.

Florida Alliance for Assistive Services and Technology, Inc. (FAAST) – 18 Month Follow Up (PDF)

Report Nbr: F-2021DOE-016
Issue Date: 12/4/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819DOE-007, Florida Alliance for Assistive Services and Technology, Inc. (FAAST). DVR management has indicated corrective action has been initiated or completed for each of their reported deficiencies. FAAST management has completed corrective action for each of their reported deficiencies.

Nassau County School Board - Work-Based Learning Experiences– 6 Month Follow Up (PDF)

Report Nbr: F-2021DOE-012

Issue Date: 11/23/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1920-008, Nassau County School Board - Work-Based Learning Experiences. DVR and Nassau County School Board management completed corrective action for each of their reported deficiencies.

University of South Florida– 24 Month Follow Up (PDF)

Report Nbr: F-2021DOE-011

Issue Date: 11/19/20

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

Report Nbr: A-1920DOE-021

Issue Date: 10/20/2020

The OIG conducted an audit of Contract #19-103 between the Division of Vocational Rehabilitation (DVR) and the Center for Independent Living in Central Florida (CIL). The purpose of this audit was to determine if the CIL’s internal controls ensure effective delivery of program services to individuals with disabilities and determine if DVR effectively manages and monitors the contract for compliance. During this audit, we noted that the CIL’s internal controls could be improved and DVR could strengthen oversight of the contract. We noted instances where the CIL did not maintain sufficient documentation to demonstrate appropriate allocation of Contract #19-103 funds; consumer service records (CSR) did not include all required elements and documentation could be strengthened; and DVR did not provide effective monitoring in accordance with the monitoring agreement.

We recommended DVR:

Conduct monitoring in accordance with the risk assessment and monitoring plan;
Promptly provide any monitoring results and recommendations for improvement to the CIL and ensure corrective action has been initiated on noted deficiencies;
Include a review of expenditures incurred and the supporting documentation as part of their monitoring efforts to ensure expenditures are supported, allowable, allocable, reasonable, and necessary to the performance of the contract; and
Include a review of CSRs in its monitoring activities and ensure consumers have been deemed eligible for services in accordance with the federal regulations.

We recommended CIL:

Notate the funding allocations on the individual invoices or expense categories to support expenditures incurred;
Enhance its procedures to ensure expenses funded through DVR’s contract are allowable and appropriately reflected by funding source;
Improve disability verification practices and documentation by including an eligibility determination statement in the CSR; and
Establish Independent Living plans with consumers prior to rendering services.

Suncoast Center for Independent Living – 12 Month Follow Up (PDF)

Report Nbr: F-2021DOE-007

Issue Date: 10/26/20

Miami-Dade County School District - Adults With Disabilities – 12 Month Follow Up (PDF)

Report Nbr: F-2021DOE-006

Issue Date: 10/12/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-022, Miami-Dade County School District – Adults with Disabilities. DVR management indicated corrective action has been initiated for each of their reported deficiencies. Miami-Dade County School District – Adults with Disabilities completed corrective action for each of their reported deficiencies.

Interpreter Services Program - 6 Month Follow-up (PDF)

Report Nbr: F-2021DOE-005

Issue Date: 9/14/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1920DOE-007, Interpreter Services Program. DVR management has indicated corrective action has been completed for each of their reported deficiencies.

21st Century Community Learning Center Grants - 12 Month Follow-up (PDF)

Report Nbr: F-2021DOE-002

Issue Date: 8/11/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-11819-015, 21st Century Community Learning Center Grants. The Bureau of Family and Community Outreach management and Kid’s Hope Alliance management indicated corrective action has been initiated or completed for each of their reported deficiencies.

Center for Independent Living of South Florida - 24 Month Follow-up (PDF)

Report Nbr: F-1920DOE-033

Issue Date: 8/5/20

In accordance with the Department of Education’s fiscal year 2017-18 audit plan, the Office of Inspector General conducted an audit of Contract #14-129 between the Division of Vocational Rehabilitation (DVR) and the Center for Independent Living of South Florida. Our office has followed up on the progress of corrective action for this report for 24 months following its issuance. At this time, the Center for Independent Living of South Florida has one remaining deficiency identified in the original report, which has not been resolved through corrective action. DVR management has signed the acceptance of risk memo and acknowledged the risks associated with the identified deficiency and their understanding that the responsibility for ensuring corrective action related to the above mentioned report now lies with DVR.

Payroll Process (PDF)

Report Number: A-1920-006
Issue Date: 7/1/2020

The OIG conducted an audit of the department’s internal controls over the payroll process. The purpose of this audit was to determine if the department has effective internal controls over the payroll process, maintains appropriate separation of duties related to the payroll process, and securely maintains access to personally identifiable information related to the payroll process to protect against unauthorized access.

During this audit, we determined that the department generally had sufficient internal controls in place over the payroll process and the security of personally identifiable information related to the payroll process. We identified one instance where improvements could be made to strengthen the security of personally identifiable information. We cited instances where Bureau of Personnel Management did not follow the guidelines set by the Department of Management in regards to the storage of Social Security Numbers.

We recommended the Bureau of Personnel Management:

Remove all copies of social security cards from the department’s primary personnel files and store them in a separate confidential file, such as the I-9 file; and
Provide guidance to personnel liaisons instructing them that social security cards should not be stored in individual personnel files and ensure copies of the social security cards are removed.

Audit Reports Issued in Fiscal Year 2019-2020

Seclusion and Restraint Data Collection and Reporting Process (PDF)

Report Number: C-1920-019
Issue Date: 6/24/20

The OIG conducted a consulting engagement to review the department’s seclusion and restraint data collection and reporting process. The engagement included the Bureau of Exceptional Education and Student Services (BEESS), the Division of Technology and Innovation, and the Division of Accountability, Research, and Measurement. The period of this engagement was from July 1, 2018, through February 28, 2020. The objective of the engagement was to determine whether the department has an effective process in place to collect and report seclusion and restraint data in accordance with laws, rules, and regulations. During this engagement we noted that, in general, the department complies with the statutory requirements to collect information regarding incidents involving seclusion and restraint for students with disabilities. The department is also reporting the required information to the federal Office for Civil Rights. Through this engagement we identified areas of improvement for the seclusion and restraint data collection and reporting process, including identifying the recommended option of one collection point utilizing the BEESS data system.

We recommended:

BEESS add a data field in the BEESS data system to record the date districts prepare incident reports and the date the final reports are sent to parents or guardians. We additionally recommended BEESS periodically review the data to identify areas of possible noncompliance and identify districts who many need technical assistance or additional monitoring.
The department create one collection point for seclusion and restraint data using the current BEESS system which would include both ESE student and non-ESE student incidents. We additionally recommended the BEESS system utilize the student’s Florida Education Identifier number and import the student demographic database table into the BEESS system.

Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust - 12 Month Follow-up (PDF)

Report Nbr: F-1920-0031
Issue Date: 6/25/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-021, Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust. DVR and Able Trust management has indicated corrective action has been initiated for each of their reported deficiencies.

Review of the Office of Professional Practices Services Data Exchange MOU with DHSMV

Report Nbr: O-1920-022
Issue Date: 5/21/20

Florida Alliance for Assistive Services and Technology, Inc. (FAAST) – 12 Month Follow Up (PDF)

Report Nbr:F-1920DOE-030
Issue Date:5/28/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819DOE-007, Florida Alliance for Assistive Services and Technology, Inc. (FAAST). DVR and FAAST management indicated corrective action has been initiated for each of their reported deficiencies.

Nassau County School Board - Work-Based Learning Experiences (PDF)

Report Nbr: A-1920DOE-008
Issue Date: 5/19/20

In accordance with the Department of Education’s fiscal year (FY) 2019-20 audit plan, the Office of Inspector General (OIG) conducted an audit of Contracts #19-116 & #19-166 between the Division of Vocational Rehabilitation (DVR) and Nassau County School Board for the provision of Work-Based Learning Experience (WBLE) services. The purpose of this audit was to determine if Nassau County School Board has sufficient internal controls to provide effective delivery of WBLE services in compliance with contractual terms and DVR is effectively monitoring the contracts.

During this audit, we noted that the Nassau County School Board generally had sufficient controls in place, and DVR generally provided effective oversight of the WBLE contracts. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DVR did not provide effective monitoring in accordance with the monitoring plan, tier level determinations in the contract were vague, Plan & Agreement WBLE goals did not always align with WBLE experiences, and the Nassau County School Board did not report WBLE service hours in the final reports.

We recommended DVR:

Conduct and document monitoring activities in accordance with the risk assessment and subsequent monitoring plan. We recommend DVR provide the monitoring results and recommendations for improvement to Nassau County School Board and ensure corrective action has been initiated on noted deficiencies. We recommend DVR conduct semi-annual Rehabilitation Electronic Billing Application (REBA) data analysis, conduct sample case reviews, and conduct full monitoring semi-annually for the duration of the Nassau County School Board WBLE contract based on the risk evaluation. We further recommend DVR utilize the DVR 2018 Provider Monitoring Guidebook or develop new procedures to include monitoring practices for contracts.
Clarify and strengthen the contract language regarding tier level determinations for students. We additionally recommend DVR provide training to all Vocational Rehabilitation Counselors who provide WBLE guidance to ensure tier levels are consistently and accurately determined, correlate with the IPEs, and align with the mission of the program.
Ensure the WBLE goals align with WBLE experiences in the Plan & Agreements, and if services do not align, ensure the provider has provided a valid explanation of the variances prior to payment. We additionally recommend DVR provide training to all Vocational Rehabilitation Counselors who provide WBLE guidance to ensure communication with the providers is consistent and aligns with the mission of the program.
Revise the WBLE final report form to include a data reporting field for WBLE service hours related to the contract. We further recommend DVR ensure the minimum service hours have been met by Nassau County School Board prior to issuing the final payment.

We recommended Nassau County School Board:

Ensure the appropriate tier level for WBLE services that correlates with the students’ IPEs and IEPs.
Ensure that all students participating in WBLE services are placed in WBLE experiences that align with their WBLE goals through the Plan & Agreement process. If WBLE services differ from the goal, we recommend Nassau County School Board provide a detailed explanation on how the desired work experience relates to targeted WBLE goals or expected outcomes in the student’s Plan & Agreement.
Report WBLE service hours, including supporting documentation, in accordance with the contract. In addition, we recommend Nassau County School Board maintain WBLE timesheets for student service hours in accordance with the WBLE start and end dates reflected in the rating forms.

University of South Florida - 18 Month Follow Up (PDF)

Report Nbr: F-1920-025
Issue Date: 5/15/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-017, University of South Florida. DVR management indicated corrective action has been completed or initiated for each of their reported deficiencies.

Alliance Community and Employment Services - 12 Month Follow Up (PDF)

Report Nbr: F-1920-026
Issue Date: 5/13/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-006, Alliance Community and Employment Services (ACES). DVR management has completed corrective action for each of their reported deficiencies. ACES management indicated corrective action has been initiated for each of their reported deficiencies.

Suncoast Center for Independent Living, Inc. – 6 Month Follow Up (PDF)

Report Nbr: F-1920DOE-023
Issue Date: 4/27/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-027, Suncoast Center for Independent Living, Inc. DVR and Suncoast Center for Independent Living, Inc. management have indicated corrective action has been initiated for each of their reported deficiencies.

Miami-Dade County School District – Adults with Disabilities: 6 Month Follow-up (PDF)

Report Nbr: F-1920DOE-024
Issue Date: 4/17/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-022, Miami-Dade County School District – Adults with Disabilities. DVR and Miami-Dade County School District management have indicated corrective action has been initiated for each of their reported deficiencies.

Interpreter Services Program (PDF)

Report Nbr: A-1920DOE-007

Issue Date: 4/8/20

In accordance with the Department of Education’s fiscal year (FY) 2019-20 audit plan, the Office of Inspector General (OIG) conducted an audit of the Interpreter Services Program. The purpose of this audit was to determine if the Division of Vocational Rehabilitation (DVR) effectively manages and monitors the Interpreter Services Program and if payments are made in accordance with the DVR Sign Language Interpreter Services Application terms.

During this audit, we noted that DVR generally had sufficient controls in place and provided oversight of the Interpreter Services Program. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where Sign Language Interpreter Agencies did not submit their Semi-Annual Employee/Contractor reports in the time frame required by the application; DVR paid for invoices which included services provided by an unqualified interpreter; and DVR paid for invoices which did not identify the interpreter providing services. The Audit Results section below provides details of the instances noted during our audit.

We recommended DVR:

Monitor contract submissions by agencies to ensure reports are submitted in accordance with guidelines established in the Interpreter Application;
Ensure the interpreters identified on the Employee/Contractor Reports have been appropriately added to RIMS; and
Ensure all invoices include the interpreter’s name and verify that the interpreter is certified to provide services prior to payment of the invoices in accordance with the DVR Sign Language Interpreter Services Application.

Student Data - 24 Month Follow-up (PDF)

Report Nbr: F-1920-020
Issue Date: 3/2/20

In accordance with the Department of Education’s fiscal year 2016-2017 audit plan, the Office of Inspector General conducted an audit of Student Survey Data administered by the Division of Technology and Innovation (DTI) through the Office of Education Information Services (EIS) . The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-028, Student Data. At this time, EIS has one remaining deficiency identified in the original report, which has not been resolved through corrective action. DTI management has signed the acceptance of risk memo and acknowledged the risks associated with the identified deficiency and their understanding that the responsibility for ensuring corrective action related to the above mentioned report now lies with DTI.

Internal Control and Data Security Audit

Report Nbr: O-1920-009
Issue Date: 1/31/20

Division of Blind Services (DBS) Tracker Application- 12 Month Follow-up

Report Nbr: F-1920DOE-018
Issue Date: 2/19/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-016, DBS Tracker Application. DBS management completed corrective action for each of their reported deficiencies.

Bureau of Federal Education Programs' Title I, Part A Grant Application Process (PDF)

Report Nbr: A-1819-032
Issue Date: 1/15/20

The Office of Inspector General (OIG) conducted a consulting engagement with the Bureau of Federal Educational Programs (BFEP) regarding the Title I, Part A grant application process. The purpose of this consulting engagement was to assist BFEP in developing procedures to effectively process grant applications for Title I, Part A grants in accordance with laws, rules, and regulations. BFEP is responsible for processing and approving Title I, Part A grants to ensure that all legally prescribed components are in place and designed to help economically disadvantaged students. We initiated a consulting engagement to analyze and advise on the controls, policies, and processes in place related to the BFEP Title I, Part A grant application process. We reviewed the risk assessment, BFEP grant application checklists, and the overall process for reviewing and approving Title I, Part A grants for the period of July 1, 2017, through July 30, 2019. At the conclusion of our review, we provided guidance to BFEP for process improvements as presented in this report.

We recommended BFEP:

Develop detailed internal tracking mechanisms for monitoring the processing of school district grant applications.At a minimum, this should include recording key milestones and dates for reviewing and editing grant applications by BFEP analysts and the corresponding correction and resubmission by the school districts. An enhanced internal tracking mechanism could assist BFEP in identifying where application processing delays take place and assist BFEP management in more effectively allocating its available staff resources;
Establish timeframe expectations for the application review process including initial review timeframes for the BFEP analysts, timeframes for communicating with the LEAs, and timeframes for supervisory review;
Train staff in the area of grant application reviews to ensure applications are reviewed and processed in a consistent manner. In addition, cross training staff across federal programs and utilizing additional employees to conduct reviews could reduce the timeframe to review and approve applications;
Identify school districts with consistent application delays, which could assist the bureau in how it provides its annual training and technical assistance to the identified districts with respect to Title I, Part A;
Develop tracking mechanisms that identify Areas of Focus and other programmatic requirements that require the highest frequency of edits and corrections.By quantifying the number of programmatic edits made by BFEP analysts, BFEP can identify problem areas and concentrate its training efforts with BFEP staff and school districts toward remedying particular areas of need; and
Compare the requirements in the applications to the requirements in the federal law and identify areas of duplication and non-required information in order to streamline the application review process.

Center for Independent Living of South Florida - 18 Month Follow-up (PDF)

Report Nbr: F-1920-016
Issue Date: 1/2/20

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-004, Center for Independent Living of South Florida (CILSF). DVR completed corrective action for each of their reported deficiencies. CILSF management indicated corrective action has been initiated for their outstanding deficiency.

Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust - 6 Month Follow-up (PDF)

Report Nbr: F-1920-015
Issue Date: 12/20/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-021, Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust. DVR and Able Trust management has indicated corrective action has been initiated or completed for each of their reported deficiencies.

Alliance Community and Employment Services, Inc. - 6 Month Follow-up (PDF)

Report Nbr: F-1920-012
Issue Date: 12/09/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-006, Alliance Community and Employment Services. DVR and ACES management has indicated corrective action has been initiated or completed for each of their reported deficiencies.

DBS Social Security Reimbursement Program - 18 Month Follow-up (PDF)

Report Nbr: F-1920-014
Issue Date: 12/06/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-009, DBS Social Security Reimbursement. DBS management has indicated corrective actions have been completed for each of the reported deficiencies.

Florida Alliance for Assistive Services and Technology, Inc. - 6 Month Follow-up (PDF)

Report Nbr: F-1920-013
Issue Date: 11/25/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-007, Florida Alliance for Assistive Services and Technology, Inc. (FAAST) . DVR and FAAST management has indicated corrective action has been initiated for each of their reported deficiencies.

University of South Florida - 12 Month Follow-up (PDF)

Report Nbr: F-1920-010
Issue Date: 11/15/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-017, University of South Florida. DVR management has indicated corrective action has been initiated or completed for each of their reported deficiencies.

Miami-Dade County School District - Adults with Disabilities Program (PDF)

Report Nbr: A-1819-022
Issue Date: 10/22/19

The Office of Inspector General (OIG) conducted an audit of the 2018-2019 grant between the Division of Vocational Rehabilitation (DVR) and the Miami-Dade County School District (MDCSD). The purpose of this audit was to determine if the MDCSD has sufficient internal controls to provide services to adults with disabilities in compliance with grant terms and DVR is effectively providing oversight of the grants.

During this audit, we noted that the MDCSD generally had sufficient controls in place, and DVR provided oversight of the grant. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DVR did not conduct monitoring in accordance with the monitoring plan; documentation of AIEPs was inconsistent and the AIEPs did not always include all required information; and the MDCSD did not report, and DVR did not require the MDCSD to report, on their participants’ completion of benchmarks.

We recommended DVR:

Ensure the monitoring plans reflect sufficient activities to monitor high-risk providers;
Promptly provide the monitoring results and recommendations for improvement to the MDCSD and ensure corrective action has been initiated on noted deficiencies;
Review the grant language to determine the intent of the grant and modify language appropriately. If the grant language remains unchanged, we recommend DVR ensure deliverables are met on a quarterly basis through review of AIEPs and progress reports from the MDCSD; and
Include a review of the AIEPs in their monitoring activities to ensure consistency and compliance with the grant terms.

We recommended MDCSD:

Ensure all sites complete the AIEPs in accordance with grant terms; and
Ensure that participants complete the benchmarks in accordance with grant terms and ensure the AIEPs reflect the achievement of benchmarks.

Suncoast Center for Independent Living (PDF)

Report Nbr: A-1819-027
Issue Date: 10/23/19

The Office of Inspector General (OIG) conducted an audit of Contract #19-114 between the Division of Vocational Rehabilitation (DVR) and the Suncoast Center for Independent Living, Inc. (SCIL). The purpose of this audit was to determine if SCIL’s internal controls ensure effective delivery of program services to individuals with disabilities and determine if DVR effectively manages and monitors the contract for compliance.

During this audit, we noted that the SCIL had insufficient controls in place and DVR could strengthen oversight of the contract. We noted instances where the SCIL did not ensure consumer service records contained all required documentation; did not maintain proper fiscal oversight; did not record service hours accurately or by funding source; did not conduct all background screenings in accordance with contract terms; and did not always follow its own internal policies. In addition, DVR did not conduct monitoring in accordance with the monitoring plan.

We recommended SCIL:

Enhance its procedures to ensure they maintain all required documents in the CSRs, including eligibility determinations;
Establish and maintain IL plans with consumers, document the joint development of the plan, and conduct and document timely annual reviews;
Maintain financial records in accordance with contract terms to support expenditures incurred;
Enhance its procedures to ensure expenses funded through DVR’s contract are allowable and appropriately reflected in budget reconciliations by funding source;
Ensure employees accurately and consistently allocate work hours across funding sources on the submitted timesheets;
Maintain the petty cash in accordance with policies and procedures with completed and approved vouchers;
Consistently and accurately record services hours in the COMS systems by funding source and ensure the hours submitted to DVR through invoices are supported and accurate;
Review service hour documentation and ensure hours are properly categorized and only assigned to active consumers upon receipt of services;
Conduct all background screenings according to the contract and Florida Statutes;
Not hire a person in any role that requires a background screening until the background screening is completed and the person is determined eligible to provide services;
Update the Fiscal Policy and Procedures;
Consistently follow its established policies and procedures including proper monitoring of the Executive Director; and
Maintain inventory records and conduct physical counts of inventory on an annual basis.

We recommended DVR:

Include a review of CSRs in its monitoring activities;
Perform periodic reviews to ensure expenditures are allowable, allocable, reasonable, and necessary to the performance of the contract;
Periodically request and review supporting documentation for the service hours submitted by the SCIL through the invoices; and
Conduct monitoring in accordance with the risk assessment and monitoring plan. In addition, DVR should promptly provide the monitoring results and recommendations for improvement to the SCIL and ensure corrective action has been initiated on noted deficiencies.

Bureau of Educator Recruitment, Development, and Retention– Title II, Part A Monitoring Process (PDF)

Report Nbr: C-1819-028
Issue Date: 09/26/19

The Office of Inspector General (OIG) conducted a consulting engagement with the Bureau of Educator Recruitment, Development, and Retention (BERDR) regarding the Title II, Part A grant monitoring process. The purpose of this consulting engagement was to assist BERDR in developing processes to effectively monitor the Title II, Part A grants in accordance with laws, rules, and regulations. BERDR is responsible for monitoring Title II, Part A grants to ensure that all legally prescribed components are in place to increase student achievement. We initiated a consulting engagement to analyze and advise on the controls, policies, and processes in place related to the BERDR Title II, Part A grant monitoring process. We reviewed risk assessments, monitoring compliance requirements, monitoring timeframes, report dissemination, and the overall monitoring process for the period of July 1, 2017, through July 30, 2019. At the conclusion of our review, we provided guidance to BERDR for process improvements.

We recommended BERDR:

Complete and retain risk assessments on an annual basis in order to consistently and effectively determine monitoring needs;
Clarify and enhance the methodology they use to select LEAs for monitoring to ensure the selection methodology aligns with BERDR’s monitoring goals and available resources;
Conduct a feasibility study to determine the time necessary to complete the monitoring process; identify other obligations requiring staff time; and base monitoring efforts on staff availability and the identified timeframes. Based on the results of the feasibility study, senior management should determine the monitoring goals for the program;
Add allocation amounts and change in teacher vacancies from one fiscal year to the next as risk assessment elements;
Implement consistent risk metrics and risk measurement processes from year to year;
Create a formal procedure or desk guide to document steps necessary to complete Title II, Part A application and monitoring activities;
Evaluate their onsite and desktop monitoring activities to provide greater distinction between the two types of monitoring;
Review applications and monitoring activities across all federal programs and evaluate whether resources can be shared to increase efficiency during the desktop and onsite monitoring; and
Enable additional staff to assist with processing amendments.

State Scholarships - 24 Month Follow-up (PDF)

Report Nbr: F-1819-024
Issue Date: 09/23/19

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

DCAE Grants Administration - 18 Month Follow-up (PDF)

Report Nbr: F-1819-017
Issue Date: 08/27/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-025, DCAE Grants Administration. As a result of the audit, we recommended that DCAE include performance targets for all primary measures in the Adult Education grants to ensure providers are achieving their performance goals and to address forthcoming WIOA guidelines. As of August 27, 2019, the U.S Department of Education’s Office of Career, Technical, and Adult Education (OCTAE) has not captured two years of baseline data and consequently has not begun negotiating performance targets. The department is not allowed to add performance targets to the RFAs, until the appropriate accountability levels are agreed upon with OCTAE. Therefore, we closed the remaining finding and recommendation.

Baccalaureate Degree Approval Process Administered by the Division of Florida Colleges - 6 Month Follow-up (PDF)

Report Nbr: F-1920-003
Issue Date: 07/26/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1819-030, Baccalaureate Degree Approval Process administered by the Division of Florida Colleges. DFC management has completed corrective action for their reported deficiency.

IEPC Scholarships - 6 Month Follow-up (PDF)

Report Nbr: F-1920-002
Issue Date: 07/26/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-007, Florida State Scholarship Programs Administered by the Office of Independent Education and Parental Choice (IEPC). IEPC management has completed corrective action for each of their reported deficiencies.

Bureau of Family and Community Outreach– 21st Century Community Learning Center Grants (PDF)

Report Nbr: A-1819-015
Issue Date: 08/05/19

The Office of Inspector General (OIG) conducted an audit of the 21st Century Community Learning Center (21st CCLC) grants within the Bureau of Family and Community Outreach (BFCO). The purpose of this audit was to determine whether BFCO effectively monitored the 21st CCLC subrecipients and whether the 21st CCLC subrecipients provided services in accordance with the grant.

During this audit we noted that, in general, BFCO effectively monitored the 21st CCLC subrecipients and the 21st CCLC subrecipient, Kid’s Hope Alliance, provided services in accordance with the grant. However, we noted instances where improvements could be made to strengthen certain internal controls. For example, we cited instances where BFCO did not approve deliverables in a timely manner, and Kid’s Hope Alliance did not meet the average daily attendance goal.

We recommended BFCO:

Review deliverables within five business days as mandated by the grant agreements;
Document correspondence with providers after submission of deliverables in order to accurately track outstanding requests and final submissions; and
Enhance controls to ensure deliverables are reviewed timely in the event of staff turnover. This should include supervisory review to periodically ensure deliverables are reviewed and approved in a timely manner.

We recommended Kids Hope Alliance:

Strive to meet the average daily attendance goal for both sites in accordance with the application. This could be accomplished by enhancing marketing and awareness activities for this grant program in order to raise parental awareness whose youth would benefit from the program.

Division of Blind Services (DBS) Tracker Application- 6 Month Follow-up (PDF)

Report Nbr: F-1920-005
Issue Date: 08/07/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-016, DBS Tracker Application. DBS management has indicated corrective action has been initiated for each of their reported deficiencies.

Student Data - 18 Month Follow-up (PDF)

Report Nbr: F-1819-033
Issue Date: 07/05/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-028, Student Data. DTI management has indicated corrective action has been initiated or completed for each of their reported deficiencies.

Audit Reports Issued in Fiscal Year 2018-2019

CIL of South Florida - 12 Month Follow-up (PDF)

Report Nbr: F-1819-030
Issue Date: 06/28/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-004, CIL of South Florida. DVR and CIL management have indicated corrective actions have been initiated for each of the reported deficiencies.

Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust (PDF)

Report Nbr: A-1819-021
Issue Date: 06/20/19

The Office of Inspector General (OIG) conducted an audit of the administrative costs of the Florida Endowment for Vocational Rehabilitation, Inc., dba The Able Trust. The purpose of this audit was to ensure The Able Trust’s administrative costs were kept to the minimum amount necessary for the efficient and effective administration of the foundation and were limited to 15 percent of total estimated expenditures in accordance with section 413.615(9)(j), Florida Statutes.

During this audit, we noted that The Able Trust misinterpreted the Florida Statutes and subsequently reported total administrative costs inaccurately. For example, we cited instances where The Able Trust used partial percentages of the officer’s salary in their administrative costs calculation and excluded leave time when calculating the percentage of work time associated with administrative tasks.

We recommended The Able Trust:

Enhance its procedures to ensure accurate calculation of administrative costs and maintain efficient and effective administration of the foundation, pursuant to section 413.615(9)(j), Florida Statutes; and
Ensure administrative costs are only paid from private sources and up to 75% of interest and earnings on the endowment principal for FY 2018-2019 in accordance with the Florida Statutes.

We recommended DVR:

Propose to change the statutory language from calendar year to fiscal year and from estimated expenditures to actual expenditures.

University of South Florida - 6 Month Follow-up (PDF)

Report Nbr: F-1819-026
Issue Date: 06/03/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-017, University of South Florida. DVR management has indicated corrective action has been initiated or completed for each of their reported deficiencies. USF management has completed corrective action for each of their reported deficiencies.

Alliance Community and Employment Services, Inc. (PDF)

Report Nbr: A-1819-006
Issue Date: 05/30/19

The Office of Inspector General (OIG) conducted an audit of the employment services agreement between the Division of Vocational Rehabilitation (DVR) and Alliance Community & Employment Services, Inc. (ACES). The purpose of this audit was to determine if ACES has sufficient internal controls to provide effective delivery of employment services and whether DVR is effectively monitoring the agreement.

During this audit, we noted that ACES generally had sufficient controls in place, and DVR provided oversight of the agreement. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DVR did not conduct monitoring in accordance with the monitoring plan; ACES did not make timely contact with customers; ACES placed customers in jobs which did not match the customer’s Individualized Plans for Employment goal and DVR paid for the placement benchmarks; two ACES employees did not have proper credentials to provide Supported Employment (SE) services; DVR did not ensure required personnel credentials were obtained prior to invoice approval; and ACES did not obtain approval prior to hiring customers at ACES and DVR paid for benchmarks achieved prior to giving written approval.

We recommended DVR:

Conduct monitoring in accordance with the provider’s risk assessment and subsequent monitoring plan;
Promptly provide the monitoring results and recommendations for improvement to ACES and ensure corrective action has been initiated on noted deficiencies;
Define DVR review ACES placement benchmarks and ensure the jobs obtained match the IPE goal at the time of placement. For any payments made for placement benchmarks not matching the IPE goal, we recommend DVR consider asking ACES for repayment;
Ensure counselors are appropriately trained and instructed to only approve NOAs in which the job goals match the IPE goal at the time of placement. In the event, the amendment occurred after the placement, the counselors should reject the NOA;
Review RIMS documentation on a periodic basis and ensure the specialists assigned and working on DVR customer cases obtained the proper credentials to provide the services assigned;
Deny benchmark payments to ACES in cases where uncertified specialists assist DVR SE customers.
Revise the provider manual to require the providers to submit an employee contact form upon modification of a specialist’s status (Ex. Status change from an employment specialist to a supported employment specialist);
Reject NOAs and invoices for benchmarks met prior to receiving written approval in cases where the customer is hired in a position in which the provider has an ownership interest; and
Add time frames in which the DVR counselors must approve or deny prior approval requests to the next iteration of the Provider Manual.

We recommended ACES:

Begin regular contact with the customers within two weeks of referral acceptance in accordance with contract terms and document the contact with the customers in the MPRs. If ACES is unable to contact the customers, they should notify the VRC in writing to document contact attempts;
Obtain placement for customers that matches the current IPE goal, as developed by the customer and VR Counselor. Should the customer have a desire to revisit and amend an IPE, any amendment should precede actual job placement;
Provide accurate quarterly staff reports to DVR in accordance with the Provider Manual and ensure all employees obtain SE certification prior to assignment to DVR SE customers; and
Refrain from placing customers in businesses in which the provider has an ownership interest until after written approval from the VR Counselor and the VR Area Supervisor or VR Counselor Analyst.

Textbook Affordability (PDF)

Report Nbr: C-1819-004
Issue Date: 06/07/19

The Office of Inspector General (OIG) conducted a consulting engagement with the Division of Florida Colleges (DFC) regarding textbook and instructional materials affordability. The purpose of this engagement was to assist DFC in providing guidance to the Florida College System (FCS) institutions in order to achieve compliance with the Florida Statutes and Florida Administrative Code regarding textbook affordability. We reviewed applicable laws, rules, and regulations; interviewed appropriate DFC and Board of Governors staff; reviewed Auditor General operational audit reports; and reviewed select operating agreements between FCS institutions and the vendors responsible for posting textbook and instructional materials in place from July 1, 2017, through April 12, 2019. At the conclusion of our review, we provided guidance to DFC for process improvements as presented in this report.

We recommended DFC:

Continue to require the institutions to report on the general or high enrollment courses that have a wide cost variance in instructional material;
Define wide cost variance and include the definition in the reporting template used by the institutions, if the Chancellor and State Board of Education do not update the FAC rule to align with the current version of the Florida Statutes;
Encourage the institutions to include in the operational agreement with their bookstore contractor a requirement to ensure compliance with statute as it relates to timely posting of course materials;
Update the FAC to specify reasonable exceptions. One such exception could be for course sections added to accommodate student needs after the 45-day deadline, if the instructional materials used have been previously adopted by other sections of the same course or use open-source/no cost materials; and
Modify their survey instrument to specifically address textbook adoption policies for materials with wide cost variances and high enrollment courses.

Florida Alliance for Assistive Services, Inc. (PDF)

Report Nbr: A-1819-007
Issue Date: 06/07/19

The Office of Inspector General (OIG) conducted an audit of the Division of Vocational Rehabilitation’s (DVR) Contract #18-126 with Florida Alliance for Assistive Services and Technology (FAAST). The purpose of this audit was to ensure FAAST has sufficient internal controls in place to provide assistive technology services and devices in compliance with contract terms and determine whether DVR is effectively monitoring the contract.

During this audit we noted that, in general, FAAST has sufficient internal controls in place to provide assistive technology services and devices, and DVR provided oversight of the contract. However, we noted instances where DVR and FAAST could strengthen their controls. For example, we cited instances where FAAST did not accurately report event data and failed to meet the Device Loans to Consumers deliverable for the two sampled quarters, and DVR did not conduct monitoring in accordance with the monitoring plan.

We recommended FAAST:

Conduct Streamline its data gathering and reporting procedures to ensure accuracy of reported deliverables and maintain adequate documentation to support performance; and
Provide an explanation and supporting documentation to DVR, if they make adjustments subsequent to an approved invoice.

We recommended DVR:

Clarify the contract language regarding device loans to consumers and enhance their procedures to ensure FAAST meets all deliverable requirements prior to final payment.
Conduct monitoring in accordance with the risk assessment and subsequent monitoring plan; and
Promptly provide the monitoring results and recommendations for improvement to FAAST and ensure corrective action has been initiated on noted deficiencies.

Bureau of Postsecondary Assessment Test Scoring and Reporting (PDF)

Report Nbr: A-1819-014
Issue Date: 06/12/19

The Office of Inspector General (OIG) conducted a consulting engagement with the Bureau of Contract #18-652 between the Bureau of Postsecondary Assessment and NCS Pearson, Inc. The audit focused on the scoring and reporting of the Florida Teacher Certification Examinations (FTCE) and Florida Educational Leadership Examinations (FELE). The purpose of this audit was to determine if the Bureau of Postsecondary Assessment has sufficient internal controls in place to monitor test scoring and reporting deliverables in compliance with contract terms.

During the audit, we found that the Bureau of Postsecondary Assessment has sufficient controls in place to monitor test scoring and reporting deliverables. We reviewed the procurement process, compliance with contract terms, and information technology security controls. During the course of the audit, we did not identify any instances of material deficiencies. However, while not rising to the level of a material deficiency, we noted two areas where improvements could be made to strengthen contract compliance and security controls. For example, we cited one instance where deliverable requirements were not met in a timely manner and identified an opportunity to strengthen a security control.

DBS Social Security Reimbursement Program - 12 Month Follow-up (PDF)

Report Nbr: F-1819-029
Issue Date: 06/11/19

Red Lion Jobs, Inc. - 6 Month Follow-up (PDF)

Report Nbr: F-1819-023
Issue Date: 05/17/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1718-021, Red Lion Jobs, Inc. We confirmed management completed corrective actions for each of the reported deficiencies.

Applications Development - 24 Month Follow-up (PDF)

Report Nbr: F-1819-025
Issue Date: 05/06/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-024, Applications Development. We confirmed management completed corrective actions for each of the reported deficiencies.

Bureau of Federal Educational Programs' Title I, Part A Monitoring Process (PDF)

Report Nbr: C-1718-028
Issue Date: 02/27/19

The Office of Inspector General (OIG) conducted a consulting engagement with the Bureau of Federal Educational Programs (BFEP) regarding the Title I, Part A grant monitoring process. The purpose of this consulting engagement was to assist BFEP in developing processes to effectively monitor the Title I, Part A grants in accordance with laws, rules, and regulations. BFEP is responsible for monitoring federally funded programs, including Title I, Part A, to ensure that all legally prescribed components are in place to increase student achievement. The OIG initiated a consulting engagement to analyze and advise on the controls, policies, and processes in place related to the BFEP Title I, Part A monitoring process. We reviewed risk assessments, monitoring compliance requirements, monitoring timeframes, report routing and dissemination processes, as well as the overall monitoring process for the period of July 1, 2016, through December 31, 2018. At the conclusion of our review, we provided guidance to BFEP for process improvements as presented in this report.

We recommended BFEP:

Implement consistent risk metrics and risk measurement processes from year to year;
Ensure consistent designation of monitoring types each year;
Maintain meeting notes of the program discussions;
Conduct an analysis of the time necessary to complete the monitoring process, identify other obligations on staff time, and base monitoring efforts on staff availability and the identified timeframes;
Assign certain staff solely to monitoring duties;
Develop a consistent timeframe for the risk assessment process and desired completion dates;
Document the reason for selecting compliance items to review. Additionally, when conducting targeted monitoring, BFEP should document why they selected a particular compliance item for review. If concentration on fiscal components is occurring during the application process, we recommend that BFEP staff, at a minimum, verify the LEAs spent Title I, Part A funds in accordance with the LEA’s submitted application;
Reevaluate their onsite and desktop monitoring activities to provide greater distinction between the two types of monitoring;
Track communication with the LEAs, utilizing a call log or tracking database, and include sufficient fields to document the topic discussed, the length of call, the BFEP staff providing the technical assistance, and the guidance provided;
Reinstate the use of weekly monitoring status logs and expand the log to capture the entire monitoring process;
Utilize a routing form for each report and update the form to capture all the departments and individuals who are responsible for completing reviews; and
Create an annual monitoring schedule to conduct monitoring activities and identify milestones and completion date goals to fit within the schedule.

Florida State Scholarship Programs Administered by the Office of Independent Education and Parental Choice (IEPC) (PDF)

Report Nbr: A-1718-007
Issue Date: 01/31/19

The Office of Inspector General (OIG) conducted an audit of the State Scholarships program, administered by the Office of Independent Education and Parental Choice (IEPC). The purpose of this audit was to determine whether IEPC effectively monitors the scholarship programs to reduce the risk of duplicate payments and determine whether appropriate action is taken by Scholarship Funding Organizations (SFOs) upon notification of students enrolled in public schools while receiving scholarships.

During this audit we noted that IEPC is meeting the requirements to conduct cross checks to identify participating scholarship students enrolled in public schools or receiving other educational scholarships to avoid duplication of payment. IEPC also notified the SFOs of the identified students. We additionally noted the SFOs took action upon notification of students enrolled in public schools while receiving scholarships. However, there were instances where IEPC did not effectively identify all Florida Tax Credit (FTC) scholarship recipients in the public school cross checks and private schools received FTC scholarship funds for students attending public schools. We additionally observed that the SFOs do not utilize all available state agency data for eligibility determinations.

We recommended IEPC:

In consultation with PK-20 Education Reporting and Accessibility (PERA), utilize enhanced methodologies to effectively identify students who are receiving scholarship funds while attending public schools;
Add school enrollment records when conducting the required cross-checks, in addition to the demographic records currently used. This would increase the effectiveness of identifying students receiving scholarships while attending public school and could lead to the identification of private schools who may be fraudulently accepting scholarship funds; and
We additionally recommended IEPC and the SFOs utilize the Florida Education Identifier (FLEID) upon implementation of the rule. The use of the FLEID will enhance the effectiveness of identifying scholarship students in the public school records. Utilize enhanced methodologies to effectively identify students who are receiving scholarship funds while attending public schools, in consultation with PERA.

Baccalaureate Degree Approval Process administered by the Division of Florida Colleges (PDF)

Report Nbr: A-1819-030
Issue Date: 01/31/19

The Office of the Inspector General (OIG) conducted an audit of the Division of Florida Colleges (DFC) Baccalaureate Degree Approval Process. The purpose of this audit was to determine if DFC has sufficient internal controls in place and is effectively conducting the baccalaureate degree approval process in accordance with applicable laws, rules, and regulations. During this audit, we noted that DFC is generally meeting the statutory requirements for reviewing and making recommendations on degree proposals to the State Board of Education. We also determined DFC is ensuring the received proposals follow statutory guidelines for required elements. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DFC did not adhere to statutory timelines for forwarding Notices of Intent for baccalaureate degree programs.

We recommended DFC:

Implement Forward the notice of intent to the Chancellor of the State University System, the President of the Independent Colleges and Universities of Florida, and the Executive Director of the Commission for Independent Education within ten business days of receipt. In the event the Notice of Intent (NOI) is deemed not sufficient for future approval of the proposal, we recommend DFC request that the Florida College system (FCS) institution withdraw the NOI and resubmit a revised NOI at a later date. The Division might also consider making provisions for institutions submitting degree proposals to receive consultation or feedback prior to submitting an NOI; and
Alter its tracking system to include the dates NOIs are returned to the FCS institutions and the revised NOI submission date.

Division of Blind Services (DBS) Tracker Application (PDF)

Report Nbr: A-1718-016
Issue Date: 02/11/19

The Office of Inspector General (OIG) conducted an audit of the Division of Blind Services (DBS) Tracker application. The purpose of this audit was to determine if DBS has sufficient controls in place to identify and submit eligible claims to the Social Security Administration (SSA) for reimbursement utilizing the Tracker application. During the audit, we found that DBS generally had sufficient controls in place. However, we noted instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DBS did not have effective procedures in place to ensure that data from other systems were processed accurately and completely; DBS did not utilize the State Verification and Exchange System (SVES) data when identifying potentially eligible claims for submission to SSA; and DBS did not have an internal testing environment for the Tracker application.

We recommended DBS:

Implement procedures to verify the applicable records from the FETPIP and AWARE systems are completely and accurately transferred to Tracker in a timely manner;
Request Morrow Consulting, LLC improve the data import log to provide more detailed information, which would allow DBS to track the specific records updated and added to the Tracker application;
Complete the federal SVES review and approval process and utilize SSI and SSDI information to determine reimbursement eligibility;
Upon receipt of SVES data, review all cases that were not submitted to SSA from August 1, 2016, through the date of SVES receipt, to ensure all eligible claims not previously identified are submitted to SSA;
Follow the established approval/change management process for modifications or updates made to the Tracker application; and
Create an internal testing environment for the Tracker application.

Applications Development - 18 Month Follow-up (PDF)

Report Nbr: F-1819-019
Issue Date: 02/11/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-024, Applications Development. Management has indicated corrective actions have been initiated for each of the reported deficiencies.

DCAE Grants Administration - 12 Month Follow-up (PDF)

Report Nbr: F-1819-017
Issue Date: 01/17/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-025, DCAE Grants Administration. DCAE management has indicated corrective actions have been initiated for each of the reported deficiencies.

CIL of South Florida - 6 Month Follow-up (PDF)

Report Nbr: F-1819-013
Issue Date: 01/07/19

BFCO Grants Monitoring - 18 Month Follow-up (PDF)

Report Nbr: F-1819-012
Issue Date: 01/03/19

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-011, BFCO Grants Monitoring. We confirmed management completed corrective actions for each of the reported deficiencies.

Student Data - 12 Month Follow-up (PDF)

Report Nbr: F-1819-018
Issue Date: 12/19/18

Florida Independent Living Council (FILC) - 12 Month Follow-up (PDF)

Report Nbr: F-1819-011
Issue Date: 12/11/18

DBS Social Security Reimbursement Program - 6 Month Follow-up (PDF)

Report Nbr: F-1819-016
Issue Date: 12/11/18

Red Lion Jobs, Inc. (PDF)

Report Nbr: A-1718-021
Issue Date: 11/30/18

The Office of Inspector General (OIG) conducted an audit of the employment services agreement between the Division of Vocational Rehabilitation (DVR) and Red Lion Jobs, Inc. The purpose of this audit was to determine if Red Lion has sufficient internal controls to provide effective delivery of employment services in compliance with agreement terms and whether DVR is effectively monitoring the agreement. During this audit, we noted that, in general, Red Lion had sufficient controls in place and DVR provided effective oversight of the agreement. However, there were instances where improvements could be made to strengthen some of these controls. For example, we cited instances where DVR did not conduct monitoring in accordance with the monitoring plan; DVR did not effectively monitor personnel credentials; and Red Lion assigned an employment specialist to supported employment consumers prior to receiving the required certification.

We recommended DVR:

Conduct semi-annual RIMS data analyses and sample case reviews and conduct full monitoring once every 18 months of the Red Lion agreement based on the risk evaluation;
Promptly provide the monitoring results and recommendations for improvement to Red Lion and ensure corrective action has been initiated on noted deficiencies;
Upon receipt of the quarterly staff reports, ensure the required credentials are on file prior to approval to provide direct services;
Review RIMS documentation on a periodic basis and ensure the specialists assigned and working on DVR customer cases obtained the proper credentials to provide the services assigned;
Deny benchmark payments to Red Lion in cases where uncertified specialists assist DVR SE customers; and
Revise the provider manual to require the providers to submit an employee contact form upon modification of a specialist’s status.

We recommended Red Lion:

Ensure all employees obtain SE certification prior to assignment to DVR Supported Employment customers.

University of South Florida (PDF)

Report Nbr: A-1718-017
Issue Date: 11/20/18

The Office of Inspector General (OIG) conducted an audit of Contract #16-109 between the Division of Vocational Rehabilitation (DVR) and the University of South Florida (USF). The purpose of the audit was to assess the adequacy of the department’s management of Contract #16-109 and ensure USF adhered to contractual terms.

During the audit we found that, in general, USF had sufficient controls in place, and DVR provided oversight of the grants. However, we noted instances where USF and DVR could make improvements to strengthen some of these controls. For example, we cited instances where DVR paid USF for unmet deliverables; DVR did not conduct required monitoring; USF did not submit the quarterly reports timely; and USF did not update the status of each customer in RIMS timely.

We recommended DVR:

Ensure USF accomplished the deliverables through review of quarterly reports and supporting documentation prior to payment;
Ensure the percentages reported by USF are accurate;
Enforce the penalties defined in the contract in the event USF does not achieve a deliverable;
Conduct desktop monitoring each year of the contract to verify contractor compliance and issue a final report with a corrective action plan, if necessary;
Conduct a cost benefit analysis on the contract to ensure DVR is obtaining services as efficiently and effectively as possible and to determine if they should rebid the contract in the future; and
Review the status update requirement and determine whether the DVR counselor or USF staff should be responsible for updating the status of the customer.

We recommended USF:

Accurately calculate deliverable percentages and ensure all deliverables are achieved in accordance with contract terms;
Provide written explanations or justifications to the DVR counselors of all customers placed in extended evaluations;
Submit the vendor service completion date, inspection date, and inspection documents to DVR with the quarterly invoices;
Submit the quarterly invoices no later than 30 days after the end of each quarter in accordance with contract terms; and
Update the status of each customer in RIMS within seven business days after the respective action.

State Scholarships - 18 Month Follow-up (PDF)

Report Nbr: F-1819-009
Issue Date: 11/14/18

New Haven Development Center - 12 Month Follow-up (PDF)

Report Nbr: F-1819-010
Issue Date: 11/6/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-028, New Haven Development Center. We confirmed management completed corrective actions for each of the reported deficiencies.

DBS District Allocations - 24 Month Follow-up (PDF)

Report Nbr: F-1819-009
Issue Date: 10/22/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-020, DBS District Allocations. We confirmed DBS management completed corrective actions for each of the reported deficiencies.

Applications Development - 12 Month Follow-up (PDF)

Report Nbr: F-1819-005
Issue Date: 8/17/18

Space Coast CIL - 24 Month Follow-up (PDF)

Report Nbr: F-1819-002
Issue Date: 8/30/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-009, Space Coast Center of Independent Living. DVR management has completed corrective actions for each of their reported deficiencies. At this time, Space Coast Center CIL has two remaining deficiencies identified in the original report, which have not been resolved through corrective action. DVR management signed the acceptance of risk memo (PDF) and acknowledged the risk associated with continued noncompliance of the Space Coast CIL and the responsibility for ensuring corrective actions are completed.

Service Source - 18 Month Follow-up (PDF)

Report Nbr: F-1718-029
Issue Date: 7/18/18

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

Student Data - 6 Month Follow-up (PDF)

Report Nbr: F-1718-030
Issue Date: 7/3/18

BFCO Grants Monitoring - 12 Month Follow-up (PDF)

Report Nbr: F-1718-027
Issue Date: 7/9/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-011, BFCO Grants Monitoring. BFCO management has indicated corrective action has been initiated or completed for each of their reported deficiencies. The Collier County Boys and Girls Club management has completed corrective action for their reported deficiency.

Audit Reports Issued in Fiscal Year 2017-2018

Center for Independent Living of South Florida (PDF)

Report Nbr: A-1718-004
Issue Date: 6/28/18

The Office of Inspector General (OIG) conducted an audit of Contract #14-129 between the Division of Vocational Rehabilitation (DVR) and the Center for Independent Living of South Florida, Inc. (CILSF). The purpose of this audit was to determine if CILSF’s internal controls ensure effective delivery of program services to individuals with disabilities and determine if DVR effectively manages and monitors the contract for compliance.

During this audit we noted that, in general, the CILSF had sufficient controls in place, and DVR provided effective oversight of the contract. In addition, the CILSF demonstrated improvement in documenting disability verification and recording detailed consumer case notes. However, there were instances where improvements could be made to strengthen some controls. We noted instances where the CILSF did not ensure consumer service records contained all required documentation; did not maintain proper fiscal oversight; and did not submit documents timely. We also noted that CILSF did not consistently follow their policies and procedures, and the CILSF recorded service hours inconsistently.

We recommended CILSF:

Establish and implement a written policy and procedure requiring the CILSF staff to establish IL plans with consumers and document the joint development of the plan as well as conduct and document timely annual reviews;
Consistently and accurately record services hours in the COMS systems and ensure the hours submitted to DVR through invoices are supported and accurate;
Review service hour documentation and ensure hours are properly categorized and unduplicated;
Update its policies and procedures so they do not conflict with contract terms, each other, or the federal regulations;
Consistently follow its established policies and procedures and ensure board approval prior to purchases in excess of $2,500.00;
Ensure all board approval is documented and maintained;
Enhance its procedures to ensure expenses funded through DVR’s contract are allowable and appropriately reflected in budget reconciliations;
Provide justifications to DVR for all differentials of line items in excess of 10%;
Ensure the Board Chair authorizes all reimbursements to the Executive Director;
Ensure employees accurately and consistently allocate work hours across funding sources and sign submitted timesheets; and
Submit the required documents by the contractually required due dates.

We recommended DVR:

Include a review of CSRs in its monitoring activities;
Periodically request and review supporting documentation for the service hours submitted by CILSF through the invoices;
Perform periodic reviews to ensure expenditures are allowable, allocable, reasonable, and necessary to the performance of the contract;
Require justifications for line items differentials prior to providing payments; and
Ensure CILSF submits required documents timely and send reminders until they receive all reports.

DBS Social Security Reimbursement Program (PDF)

Report Nbr: A-1718-009
Issue Date: 6/15/18

The Office of Inspector General (OIG) conducted an audit of the Division of Blind Services (DBS) Social Security Reimbursement Program. The purpose of this audit was to determine if DBS has sufficient controls in place to identify and submit eligible claims to the Social Security Administration (SSA) for reimbursement. Based on our review, DBS successfully migrated all closed cases from the Accessible Web-based Activity and Reporting Environment (AWARE) into the Social Security Reimbursement Application (SSRA). However, we identified instances where DBS could make improvements to strengthen their reimbursement processes. For example, we cited instances where DBS did not submit all eligible claims to SSA for reimbursement. For those claims that were submitted to SSA, we noted that DBS did not effectively track claim submissions to, or funds received from, SSA.

We recommended DBS:

Send all potentially eligible cases to SSA for reimbursement.We recommended sending claims to SSA for all cases in which the client has met SGA and is eligible for SSI or SSDI without a suspension or termination date;
Move cases to the SSRA application after the completion of the individualized plan for employment, rather than after case closure from AWARE, to ensure the system identifies all potential wage earnings for employment gained during the period DBS provided services;
Ensure all potentially eligible claims are submitted to SSA for reimbursement in a timely manner. If difficulties in submitting claims occur, DBS should immediately contact SSA, document the communication and resolution, and resubmit the claims;
Enhance its tracking of all outstanding submissions and ensure the SSA system and the internal tracking spreadsheets align; and
Retain all SSA determination letters and track the status of submissions in the reimbursement program, to ensure all staff are aware of the current claim status and DBS files or resubmits claims in a timely manner.

Florida Independent Living Council - 6 Month Follow-up (PDF)

Report Nbr: F-1718-023
Issue Date: 6/6/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1617-030, Florida Independent Living Council (FILC). DVR management has indicated corrective action has been completed for their reported deficiency. FILC management has indicated corrective action has been initiated or completed for each of their reported deficiencies.

New Haven Development Center - 6 Month Follow-up (PDF)

Report Nbr: F-1718-015
Issue Date: 5/25/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report #A-1516-028, New Haven Development Center. DVR management has indicated corrective action has been initiated or completed for each of their reported deficiencies. New Haven has completed corrective action for each of their reported deficiencies.

State Scholarships-12 Month Follow-up (PDF)

Report Nbr: F-1718-019
Issue Date: 5/7/18

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

DBS District Allocations-18 Month Follow-up (PDF)

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

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

Space Coast - 18 Month Follow-up (PDF)

Report Nbr: F-1718DOE-014
Issue Date: February 8, 2018

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

Office of Professional Practices - DCF Notifications and Database Access (PDF)

Report Nbr: C-1718-012
Issue Date: 4/11/18

The Office of Inspector General (OIG) conducted a consulting engagement with the Office of Professional Practice Services (PPS). The purpose of this consulting engagement was to review access to the Department of Children and Families’ (DCF) Florida Safe Families Network (FSFN) Database to ensure PPS has effective internal controls over the use of FSFN. The engagement also included a review of the notification process to ensure PPS efficiently addressed all notifications from DCF.

We recommended PPS:

Establish documented policies and procedures for actions taken after receipt of notifications of institutional investigation or alleged abuse;
Implement a tracking system as a metric to ensure continuity of office objectives to reduce educator misconduct;
Conduct periodic quality assurance reviews;
Request bi-annual or annual reports from DCF listing all closed verified and not substantiated investigations involving a certified educator; and
Establish a retention policy for both internal and external notifications.

Service Source – 12 Month Follow-up (PDF)

Report Nbr: F-1718-015
Issue Date: January 20, 2018

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

Applications Development - 6 Month Follow-up (PDF)

Report Nbr: F-1819-001
Issue Date: 2/23/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1516-024, Applications Development. Management indicated corrective actions have been initiated for each of the reported deficiencies.

BFCO Grants Monitoring-6 Month Follow-up (PDF)

Report Nbr: F-1718-011
Issue Date: 1/10/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1617-011, BFCO Grants Monitoring. BFCO management and the Collier County Boys and Girls Club have initiated corrective actions for each of the reported deficiencies.

Dan Marino Foundation-6 Month Follow-up (PDF)

Report Nbr: F-1718-013
Issue Date: 1/31/18

The OIG followed up on the status of corrective actions required in response to findings and recommendations contained in Report # A-1617-015, Dan Marino Foundation. We confirmed DVR management and the Dan Marino Foundation management completed corrective actions for each of the reported deficiencies.

Division of Career and Adult Education Grants Administration (PDF)

Report Nbr: A-1617-025
Issue Date: 1/16/18

The Office of Inspector General (OIG) conducted an audit of the Division of Career and Adult Education (DCAE) grants administration function. The purpose of this audit was to determine if DCAE has sufficient controls in place to effectively and efficiently monitor the grants administration process. During this audit, we noted that, in general, the department has sufficient controls in place. Based on our review, it appears DCAE is accurately determining the initial eligibility of the providers to receive grant funding; DCAE is ensuring participating institutions remain eligible to receive funds; and DCAE has adequate internal controls in place to ensure the providers are submitting the required deliverables. There were instances where DCAE could make improvements to strengthen their processes. For example, we cited instances where DCAE did not issue desktop monitoring reports in a timely manner; DCAE did not include the achievement of Adult General Education performance targets in their risk analysis; and current Adult Education grants do not include performance targets for all primary measures.

We recommended DCAE:

Establish timelines for the issuance of monitoring reports and ensure that reports are issued within those timelines;
Establish definitions for draft reports and final reports;
Incorporate the achievement of Adult Education state performance targets into their risk analysis in order to ensure those providers not achieving the performance targets will be identified, receive a higher risk rating, and receive an opportunity for onsite or desktop monitoring; and
Include performance targets for all primary measures in the Adult Education grants to ensure providers are achieving their performance goals and to address forthcoming WIOA guidelines.

Florida Independent Living Council (PDF)

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

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

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

We recommended FILC:

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

State Scholarships-6 Month Follow-up (PDF)

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

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

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

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

New Haven Development Center (PDF)

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

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

We recommended DVR:

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

We recommended New Haven:

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

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

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

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

Applications Development (PDF)

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

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

We recommended that the department:

Approve and implement a project management governance plan.We recommend the approved plan establish a project governance structure, including a project steering committee, to enable department senior management to approve and monitor IT development projects, set priorities for IT projects, and participate in strategic IT decisions in a controlled and consistent manner;
Develop and implement application development policies.These policies should include, but not be limited to:
- A requirement that the department’s ISDM and Project Management Standard be followed for new application development projects and major modifications to existing applications;
- Definitions for projects, application modifications, and maintenance tasks, including criteria for differentiating major application modifications from routine application maintenance tasks (ex: risk, hours, complexity);
- Direction for establishing which projects must go through the governance process;
- A requirement that all new projects or major application modifications be assigned an applications development manager who has knowledge over the subject matter;
- A requirement that an ADR form be used to initiate new projects or application modifications; and
- Cost estimation guidelines;
OADS consult with the other divisions and offices to update the current SDLC methodology and implement it department-wide.The revised SDLC should consider the various approaches to system implementation (build from scratch, purchase commercial software (COTS), modify commercial software, maintenance, etc.);
Include a closeout phase in the SDLC in order to align with national standards;
Update the Project Management Standard to include the Security Planning Requirement related to the Florida Cyber Security Standard and ensure the system security plan is documented for all applicable projects;
Update the minimum-security standard to reflect the current F.A.C. Rule 74-2; and
OADS establish documented policies for conducting cost estimates.These policies should include, but not be limited to:
- Conducting detailed research with the business owner prior to estimating the costs of projects, applications, and maintenance activities;
- Having a knowledgeable BA participate in all cost estimates and document justifications for deviations from the estimates;
- Conducting periodic budget to actual comparisons to evaluate the accuracy of the cost estimates;
- Reviewing the cost estimates at the end of each project to evaluate the accuracy of the estimate and determine if adjustments to the methodology are warranted;
- Considering whether cost and hour estimates were met when evaluating project team members; and
- Completing end of fiscal year actual cost calculations to enable more reliable future projections.

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

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

Dan Marino Foundation (PDF)

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

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

We recommended DVR:

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

We recommended DMF:

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

Service Source-6 Month Follow-up (PDF)

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

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

School Transportation-18 Month Follow-up (PDF)

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

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

Audit Reports Issued in Fiscal Year 2016-2017

Bureau of Family & Community Outreach Grants Monitoring (PDF)

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

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

We recommended that BFCO:

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

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

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

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

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

Differentiated Accountability - 24 Month Follow-up (PDF)

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

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

State Scholarships (PDF)

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

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

We recommended OSFA:

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

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

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

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

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

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

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

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

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

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

Service Source (PDF)

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

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

We recommended DVR:

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

We recommended Service Source:

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

School Transportation 6 Month Follow-up (PDF)

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

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

FAAST 12 Month Follow-up (PDF)

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

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

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

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

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

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

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

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

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

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

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

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

Research and Analytics (PDF)

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

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

We recommended the department:

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

DBS District Allocations (PDF)

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

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

We recommended DBS:

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

Information Technology Governance (PDF)

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

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

Educator Certifications 18 Month Follow – Up (PDF)

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

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

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

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

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

TPCA – Bay County School Board (PDF)

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

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

We recommended DVR:

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

We recommended Bay County:

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

Space Coast Center for Independent Living (PDF)

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

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

We recommended DVR:

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

We recommended the CIL:

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

Audit Reports Issued in Fiscal Year 2015-2016

Self-Reliance 6 Month Follow-up (PDF)

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

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

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

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

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

DVR Vendor Background Screening (PDF)

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

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

Differentiated Accountability – 12-Month Status Report (PDF)

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

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

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

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

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

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

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

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

Disaster Recovery (PDF)

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

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

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

DVR Dispute Resolution Process (PDF)

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

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

Educator Certification – 12-Month Status (PDF)

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

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

ESOL and Title III (PDF)

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

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

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

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

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

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

School Transportation (PDF)

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

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

FAAST – 6-Month Status Report (PDF)

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

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

Self-Reliance Center for Independent Living (PDF)

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

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

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

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

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

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

Differentiated Accountability – 6-Month Status Report (PDF)

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

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

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

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

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

DVR Dispute Resolution Process (PDF)

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

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

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

Jewish Community Services – 12 Month Status Report (PDF)

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

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

Educator Certification – 6 Month Status Report (PDF)

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

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

High School/High Tech Program (PDF)

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

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

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

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

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

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

Audit Reports Issued in Fiscal Year 2014-2015

Safety and Loss Prevention (PDF)

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

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

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

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

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

Differentiated Accountability (PDF)

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

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

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

Center for Independent Living of Broward (PDF)

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

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

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

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

We also recommended DVR:

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

Center for Independent Living Gulf Coast (PDF)

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

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

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

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

We also recommended DVR:

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

DBS Business Enterprise Program (PDF)

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

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

Jewish Community Services – 6 Month Status Report (PDF)

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

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

Educator Certification (PDF)

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

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

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

McKay Scholarship Program – 12 Month Status Report (PDF)

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

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

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

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

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

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

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

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

DHSMV MOU Attestation (PDF)

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

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

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

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

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

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

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

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

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

McKay Scholarship Program – 6 Month Status Report (PDF)

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

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

Audit Reports Issued in Fiscal Year 2013-2014

Goodwill Industries of Southwest Florida, Contract VJ902 (PDF)

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

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

For this audit we recommended:

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

General IT Security Controls

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

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

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

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

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

McKay Scholarship Program (PDF)

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

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

For this audit we recommended:

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

MyFloridaMarketPlace Purchase Requisition Approval Flow (PDF)

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

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

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

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

Audit Reports Issued in Fiscal Year 2012-2013

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

DVR Dental Service Authorizations (PDF)

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

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

Vision Community Development Corporation (PDF)

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

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

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

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

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

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

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

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

Supplemental Educational Services-Leon County School District (PDF)

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

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

Audit Reports Issued in Fiscal Year 2011-2012

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

Coastal Mental Health Partnership, Inc. (PDF)

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

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

Mentoring Programs - Take Stock in Children (PDF)

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

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

McKay Scholarship Payment Process Mapping and Improvement (PDF)

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

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

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

Review of Department Hiring Process (PDF)

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

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

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

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

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

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

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

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

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

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

Enterprise Contract Monitoring Audit (PDF)

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

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

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

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

Information Technology Application Development and Procurement (PDF)

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

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

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

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

Race to the Top Grant Expenditures Reporting (PDF)

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

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

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

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

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

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

Centers for Autism and Related Disabilities (PDF)

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

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

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

Supplemental Education Services Providers (PDF)

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

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

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

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

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

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

Contract with Stand Among Friends, Inc. (Word)

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

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

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

Audit Reports Issued during Fiscal Year 2010-2011

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

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

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

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

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

We recommended:

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

Enterprise Ethics Audit: Florida Department of Education (PDF)

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

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

We recommend the Department:

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

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

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

We found that:

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

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

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

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

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

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

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

Division of Blind Services Business Enterprises Program (Word)

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

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

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

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

Review of Department Employee Files (PDF)

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

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

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

ARRA Subrecipient Data Quality (PDF)

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

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

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

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

Division of Blind Services Vocational Rehabilitation Services Contracting (PDF)

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

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

Department Policies and Procedures Management Review (PDF)

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

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

Subrecipient Reporting of ARRA Data (PDF)

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

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

Audit Reports Issued during Fiscal Year 2009-2010

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

ARRA Data Quality Review (PDF)

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

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

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

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

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

Payments to Supplemental Educational Services Providers (PDF)

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

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

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

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

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

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

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

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

Audit Reports Issued during Fiscal Year 2008-2009

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

Grant Monitoring Practices (PDF)

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

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

We recommended that:

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

Information Access Controls

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

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

Tangible Personal Property (Word)

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

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

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

Monitoring Performed by the School Transportation Management Section (RTF)

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

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

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

Public Schools Performance Measures (PDF)

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

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

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

Supplemental Education Services Program (SES) (PDF)

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

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

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

Audit Reports Issued during Fiscal Year 2007-2008

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

DBS Contracted and Purchased Client Services (RTF)

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

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

Grants Administration and Monitoring (RTF)

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

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

Florida Inventory of School Houses (RTF)

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

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

GED Internal Control Review (RTF)

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

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

Review of Department Rulemaking (RTF)

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

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

Quality Assessment Review of the Internal Audit Activity (RTF)

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

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