We found that for the time period covered by our audit, Miami-Dade County Public Schools could not reconcile about $2.3 million in Recovery Act Title I funds and about $1.2 million in IDEA funds with the Florida Department of Education’s Cash Advance and Reporting of Disbursements System. As a result, we could not determine whether data that Miami-Dade reported to the Florida Department of Education, which was in turn reported on the Recovery Act Web site, was accurate. We also found that Miami-Dade improperly classified more than $400,000 in transportation costs as supply costs. We recommended that the Florida Department of Education require Miami-Dade to develop and implement adequate fiscal and management controls to maintain reliable financial records.
FL
United States
