MANAGEMENT LETTER School District of Manatee County, Florida Abel Elementary School In

111 Pages·2016·3.82 MB·English

MANAGEMENT LETTER

School District of Manatee County, Florida
Abel Elementary School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Abel Elementary School’s (the School) Internal Accounts Funds as of and for the year ended June 30,
2016, in accordance with auditing standards generally accepted in the United States of America, we
considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

There are no comments for the current year.

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Abel Elementary
School, the School District of Manatee County, others within the District, and is not intended to be and
should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016
Florine J. Abel Elen1entarv School
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Sarasota, Florida ;}..J-~..J-;-J Fax (9..J-1) , f,;J-0919
,Ja11ws .\. Ilol'IH'r Pl'i1l<'ipal B<·h<·<·c·a Britto, .\ssistant Pri11<'ipal
September 30, 2016
To Whom It May Concern:
The purpose of this letter is to respond to the Internal Audit Draft findings provided by the
auditors Moore Stephens & Lovelace (MSL). Abel Elementary School's Internal Accounts
Draft Audit showed no finding. ·The report was shared with the administrative team and the
bookkeeper at Abel Elementary School.
We are very pleased for our first perfect audit report since I have been principal. We are
very pleased with our permanent bookkeeper, Dhalma Klugman. We will continue to work
together to maintain a perfect audit report. We appreciate the work of the auditor and the
learning experience each audit provides us. Working with our staff, I intend to continue to
manage our funds in a responsible and legal manner.
Respectfully:
~ a , ~
James A. Homer
Principal
MANAGEMENT LETTER

School District of Manatee County, Florida
Anna Maria Elementary School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Anna Maria Elementary School’s (the School) Internal Accounts Funds as of and for the year ended
June 30, 2016, in accordance with auditing standards generally accepted in the United States of America,
we considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

There are no comments for the current year.

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Anna Maria
Elementary School, the School District of Manatee County, others within the District, and is not intended
to be and should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016
MANAGEMENT LETTER

School District of Manatee County, Florida
Ballard Elementary School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Ballard Elementary School’s (the School) Internal Accounts Funds as of and for the year ended June 30,
2016, in accordance with auditing standards generally accepted in the United States of America, we
considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

Our comments are as follows:

• Monies collected by a teacher from students relating to Receipt number 2344 were not turned in
to the bookkeeper timely. Monies collected for this receipt were held for four business days.
School Board Policy (School Internal Accounts Policies and Procedures Manual, Chapter 2,
Section I, 2.5, B) states that collections should be turned in no later than the next business day.

Management’s responses are attached. We have not audited the responses and express no opinion on
them.

We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various School personnel, and we will be
pleased to discuss them in further detail at your convenience.

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Ballard
Elementary School, the School District of Manatee County, others within the District, and is not intended
to be and should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016
Principal: Mike Masiello Assistant Principal: Terra Brown
Ballard Elementary School
912 ISth Street W. Bradenton, Fl 34 205
Ph: 941,708,8400 Fax: 941,708,8408
September 22, 2016
To: Moore, Stephens, Lovelace, P.A.
RE: Ballard Elementary School Audit Management Letter Response
Monies collected by a teacher from students related to receipt #2344 were in fact not turned in to the
bookkeeper in a timely manner. The teacher and entire staff have been informed and reminded that
monies collected must be turned in no later than the next business day. This policy has now been added
to our school handbook to further reinforce this rule.
Sincerely,
Mike Masiello
Principal, Ballard Elementary School
941-708-8400 ext. 2001
MANAGEMENT LETTER

School District of Manatee County, Florida
Bashaw Elementary School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Bashaw Elementary School’s (the School) Internal Accounts Funds as of and for the year ended June 30,
2016, in accordance with auditing standards generally accepted in the United States of America, we
considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

There are no comments for the current year.

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Bashaw
Elementary School, the School District of Manatee County, others within the District, and is not intended
to be and should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016
MANAGEMENT LETTER

School District of Manatee County, Florida
Bayshore Elementary School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Bayshore Elementary School’s (the School) Internal Accounts Funds as of and for the year ended June
30, 2016, in accordance with auditing standards generally accepted in the United States of America, we
considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

Our comments are as follows:

• Monies collected by a teacher from students relating to Receipt numbers 8609 and 8482 were not
turned in to the bookkeeper timely. Monies collected for this receipt were held for six business
days. School Board Policy (School Internal Accounts Policies and Procedures Manual, Chapter
2, Section I, 2.5, B) states that collections should be turned in no later than the next business day.

• Monies collected by the bookkeeper for Receipt number 8564 were not deposited in the bank
timely. Monies collected for this receipt were held for up to eight business days before deposit.
School Board Policy (School Internal Accounts Policies and Procedures Manual, Chapter 2,
Section I, 2.5, C) states that funds collected should be deposited within five working days.

Management’s responses are attached. We have not audited the responses and express no opinion o
them.

We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various School personnel, and we will be
pleased to discuss them in further detail at your convenience.

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Bayshore
Elementary School, the School District of Manatee County, others within the District, and is not intended
to be and should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016
Bayshore Elementary School
6120 26th Street West
Bradenton, Florida 34207-6310
941-751-7000 - fax [phone]
www.edline.net/pages/sdmcbayshorees
Todd Blackmore
Jacquelyn F. West
Assistant Principal
Princioal
September 29, 2016
Manatee County School Board
215 Manatee Avenue West
Bradenton, Florida 34205
ATIN: Finance Department
Internal Audit
RE: Audit Response
To Whom It May Concern:
In reference to the audit performed by Moore Stephens Lovelace, P.A. for the school year
ending June 30, 2016:
Regarding the monies collected by teachers from students not turned in within 6 business days,
we will continue to remind teachers to turn in their monies collected the day they collect it.
Regarding the money (on receipt 8564) not being deposited in the bank within a timely manner,
the teacher had inadvertently put her envelope containing money back where I keep the empty
envelopes so this money was not discovered until a later date. I had the teacher sign the log of
receipts with the correct date and changed the _date on her slip, but failed to have her initial it. I
did have witnesses in my office when I discovered this envelope but the teacher didn't seem
very concerned. To my benefit, she is now at another school.
We agree with this audit and will continue to follow set policies and procedures in the handling
of Bayshore Elementary School's Internal Accounts.
Sincerely,
j)~
_./"1'. .J~,
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j aqueYyn West
Principal
MANAGEMENT LETTER

School District of Manatee County, Florida
Bayshore High School

In planning and performing our audit of the fiduciary net position and changes in assets and liabilities of
Bayshore High School’s (the School) Internal Accounts Funds as of and for the year ended June 30,
2016, in accordance with auditing standards generally accepted in the United States of America, we
considered the School’s internal control over financial reporting (internal control) as a basis for
designing our auditing procedures for the purpose of expressing our opinion on the financial statements,
but not for the purpose of expressing an opinion on the effectiveness of the School’s internal control.

Our comments are as follows:

• The ending cash balance at June 30, 2016 was ($424) as a result of the school overspending
activity account balances for various athletic accounts. Even if reimbursement is expected, in no
case should a school be spending more money than it has available in its bank account.
Additionally, School Board Policy (School Internal Accounts Policies and Procedures Manual,
Chapter 1, Section I, 1.0, J) states that purchases from internal accounts shall not exceed the
resources of the applicable student activity/project account.

• Monies collected by a teacher from students relating to Receipt numbers 18838 and 19229 were
not turned in to the bookkeeper timely. Monies collected for these receipts were held for three
business days. School Board Policy (School Internal Accounts Policies and Procedures Manual,
Section 2.5, B) states that collections should be turned in no later than the next business day.

• One Purchase Card purchase included an amount for sales tax, although the expenditure appeared
to be an exempt purchase. School Board Policy (School Internal Accounts Policies and
Procedures Manual, Section 8.2, A) states that the general rule for the payment of sales tax is that
all expenditures from internal accounts are exempt from sales tax which are made for customary
instructional activities and which do not represent expenditures for items for resale to
individuals, including the general public.

• A $450 change fund remained open at year end. School Board Policy (School Internal Accounts
Policies and Procedures Manual, Chapter 4, Section II, 4.1, A) states that change money must be
returned to the bookkeeper and redeposited promptly after the athletic season or event is over.

Management’s responses are attached. We have not audited the responses and express no opinion on
them.

We will review the status of these comments during our next audit engagement. We have already
discussed many of these comments and suggestions with various School personnel, and we will be
pleased to discuss them in further detail at your convenience.
School District of Manatee County, Florida
Bayshore High School (Continued)

We wish to thank the bookkeepers, secretaries and principals for their cooperation in this process.

This communication is intended solely for the information and use of management of Bayshore High
School, the School District of Manatee County, others within the District, and is not intended to be and
should not be used by anyone other than these parties.

MOORE STEPHENS LOVELACE, P.A.
Certified Public Accountants

Orlando, Florida
November 15, 2016