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State Auditors Release Second Set of Findings for School District

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BRADENTON – The Auditor General of the State of Florida issued a second set of findings and recommendations Tuesday, which resulted from a financial and Federal audit of the Manatee County School District. Although these audit findings focus on the 2012-2013 school year, they also address financial issues from the previous two school years.

The audit findings (click here to download PDF) are separate in scope from those released last week after an operational audit of the district. The district is already facing as much as a $7.2 million reduction in its general fund balance as a consequence of the previous audit's findings.

A review of the preliminary findings of the second audit revealed the Manatee County School District could face approximately $1.9 million in reductions to its general fund balance, as a consequence of the findings of the audit. The district has 30 days to respond and possibly mitigate some of the questioned costs identified in the report. District officials say they plan to respond to the findings by January 9, 2014. The $1.9 million figure consists of questioned costs in federal programs including:

  •     $1.5 million of questioned costs because the district did not adequately document charges to the Special Education program for early intervention services.
  •     $207,900 of questioned costs because district records did not adequately document the allowability of certain Title I program expenditures.
  •     $91,600 of questioned costs because Improving Teacher Quality Program moneys were used for purposes contrary to Federal regulations.

“These findings, along with previous operational audit findings, give us a detailed account of the areas that need to be addressed by this school district as it relates to the Auditor General,” said MCSD Superintendent Rick Mills. “Our school district is on the right path to fiscal stability and is committed to absolute transparency in all areas. We will work diligently to overcome the costly decisions of the past so we can restore trust and move forward together to the greatness our students and community deserve.”


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