District audits: internal‑accounts clean opinion but recurring control weaknesses; operational audit notes IT and capital outlay items

District finance staff presented the results of the district’s recent audits to the Levy County School Board, reporting an unmodified (clean) opinion on internal accounts but identifying recurring material weaknesses and several school‑level findings.

The district’s internal accounts audit, performed by Purvis and Gray, carried an unmodified opinion, meaning the auditor found the district’s financial statements to be accurate and reliable. The presenter said the audit nonetheless included two material weaknesses that recur because of the district’s small staffing levels: inadequate segregation of duties and delays in depositing cash. “The only way we could fix the first one…is to hire a lot more people,” the presenter said, urging the board that compensating controls and continued training for bookkeepers are the practical mitigation steps.

Auditors require deposits to be made within five business days; the district reported several instances across schools where collections were turned in later than that, and supervisors warned that reducing cash handling and adhering to deposit timelines remain priorities.

School‑level findings varied by campus. District staff summarized the most common issues: collections or receipts missing supporting documentation, funds held longer than permitted before deposit, and occasional purchases made without documented prior approval. The presenter said Bronson Elementary had no findings; Bronson Middle‑High, Cedar Key, Chiefland, Joyce Bullock, Williston and Wilson schools each had one to several findings, most commonly late deposits and missing receipts or prior approvals.

The operational audit had two findings: one capital outlay issue and one IT control issue. The capital outlay finding stemmed from a personnel classification on a salary drawn from capital outlay that auditors later determined did not qualify; the district reported it restored the funds and tightened review procedures. The district said capital outlay funds are governed by state statute and the local 1.5‑mill ad valorem allocation, and that the district will review employee roles before drawing salary reimbursements from capital outlay.

The IT finding concerned timely deactivation of user access after separation. District IT staff described a revised process to submit termination status forms tied to the last pay date so accounts can be deactivated promptly; IT staff said some separated users have only view access to payroll records, not transactional systems, but acknowledged auditors’ expectations and said they have submitted process changes to state reviewers.

Board members thanked staff for improvements on recent construction accounting after the Chico Middle‑High School build and for moving to remediate findings. Staff said they will continue training bookkeepers, reduce cash handling where feasible and update termination/deactivation procedures.

Ending: District officials framed the audit results as largely positive — a clean opinion with targeted operational findings — and presented concrete next steps to reduce risk and comply with audit recommendations.