INTERNAL AUDIT REPORT

Property and Inventory Audits of Selected Locations
2019- 2020

To be presented to the:
Audit Committee on
January 30, 2020
and
The School Board of Broward County, Florida on
March 3, 2020
By
The Office of the Chief Auditor

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The School Board of Broward County, Florida

Donna P. Korn, Chair
Dr. Rosalind Osgood, Vice Chair
Lori Alhadeff
Robin Bartleman
Heather P. Brinkworth
Patricia Good
Laurie Rich Levinson
Ann Murray
Nora Rupert
Robert W. Runcie
Superintendent of Schools
The School Board of Broward County, Florida, prohibits any policy or procedure which
results in discrimination on the basis of age, color, disability, gender identity, gender
expression, genetic information, marital status, national origin, race, religion, sex or sexual
orientation. The School Board also provides equal access to the Boy Scouts and other
designated youth groups. Individuals who wish to file a discrimination and/or harassment
complaint may call the Director, Equal Educational Opportunities/ADA Compliance
Department & District's Equity Coordinator/Title IX Coordinator at 754-321-2150 or Teletype
Machine (TTY) 754-321-2158.
Individuals with disabilities requesting accommodations under the Americans with
Disabilities Act Amendments Act of 2008, (ADAAA) may call Equal Educational
Opportunities/ADA Compliance Department at 754-321-2150 or Teletype Machine (TTY)
754-321-2158.

browardschools.com

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 TABLE OF CONTENTS

AUTHORIZATION

1

SCOPE, OBJECTIVE AND METHODOLOGY

1-3

SECTION I: Summary of Property and Inventory Audits Performed

4

SECTION II: Property and Inventory Audits Performed - All Items Accounted for

5

SECTION III: Property and Inventory Audit - Summary Detail

6-8

SECTION IV: Office of the Chief Auditor Recommendations and Administrative Responses
Location(s) with Exceptions
Coconut Creek High School

9-55

Northeast High School

56-100

SECTION V: Supplemental Information
Florida Statute, Chapter 274: Tangible Personal Property Owned by Local Governments.101-103
Florida Administrative Code, Section 691- 73: Tangible Personal Property Owned by Local
Governments

104-107

Business Practice Bulletin 0-100: Procedure for Property & Inventory Control Revised June 22,
2017

108-123

Business Practice Bulletin 0-100: Procedure for Property & Inventory Control Revised April 23,
2015

124-139

 PROPERTY AUDIT REPORT

AUTHORIZATION
The Rules of the Florida Administrative Code, Section 691- 73, require that each custodian shall ensure that
a complete physical inventory of all property is taken at least once each fiscal year. Each custodian shall
ensure that a complete physical inventory of all property under the control of the custodian or custodian's
delegate is taken whenever there is a change of custodian or custodian's delegate. In accordance with School
Board Policy 1002.1 and the Audit Plan for The Office of the Chief Auditor, the inventories of the locations
in the District that have been audited are presented in Section I of this report. School Board Policy 3204 Property Accountability and Responsibility states, "The Board designates that Principals shall be the
custodians of property at schools. Directors shall be the custodians of property for the County Support
Services Departments." Rule 1 states "All physical inventories shall be conducted by the Office of the
Chief Auditor's Property Audits Division."
SCOPE, OBJECTIVES AND METHODOLOGY
An audit includes examining evidence supporting the amounts and disclosures represented on property
records. We have reviewed all property and inventory records disclosed from District accounts and made a
determination as to the status of each of the items. This disposition may include:
• items which are at the location and are accounted for,
• items which were not available for review prior to the issuance of this report,
• items which may have been stolen and are supported by the proper documentation and District forms,
• items that have been transferred from one location to another and are supported by the proper District
forms,
• items which have been declared surplus or obsolete and are supported by the proper District forms.
• items which have been purchased and are verified to be in compliance with appropriate purchasing
guidelines.
Compliance
We tested compliance with policies and procedures prescribed by School Board Policies and Business
Practice Bulletin 0-100: Procedure for Property & Inventory Control. The results of our tests of compliance
indicated some locations did not comply with some policies and procedures established in the sources
identified above.
Property Control Structure
In planning and performing our examinations, we obtain an understanding of the:
•
•

internal property control procedure established by the administration.
Assessed level of controlled risk to determine the nature, timing, and extent of substantive tests for
compliance with applicable laws, administrative rules and district policies; including the safeguarding
of assets.

A material weakness is a reportable condition in which the design or operation of one or more internal
property control structure elements does not reduce the risk of material errors or irregularities from
occurring. As a result, it would be extremely difficult for employees to recognize errors in the normal course
of performing their assigned functions.
Our evaluation of the internal control structure does not necessarily disclose all matters that might be
reportable conditions. Thus, all material weaknesses may not be identified.

 Property Audit Exceptions
In order to establish reporting parameters and afford the locations some latitude in monitoring their assets,
we set thresholds of approximately one ( 1) percent of the total property inventory historical cost. The Office
of the Chief Auditor (OCA) has used the following table, provided by the Director of Accounting &
Financial Reporting Department-Capital Assets (AFRD-CA), to determine the total accumulated
depreciation of assets which have not been accounted for.
•

Computers, Printers

5 Years

•

Band Instruments

7 Years

•

Office Equipment

5 - 20 Years

•

AudioNisual Equipment

6- 8 Years

•

Vocational Equipment

7 - 20 Years

•

Other

From 5 to 20 Years

The Office of the Chief Auditor reports no property exceptions for locations with an aggregate historical
value, of items unaccounted for, falling below the designated 1 % threshold unless significant process
control weaknesses have been identified. As ofJuly 1, 2004, Florida State Statute 274.02, changed the value
of capital assets to be recorded and monitored from $750 to $1,000. On June 22, 2017, the Office of the
Chief Financial Officer released a revision to Business Practice Bulletin 0-100 Procedures for Property &
Inventory Control. The revision included tracking tangible personal property valued at $1,000 or more and
trackable SMART tangible personal property that has an acquisition value less than $1,000, is considered
high risk and prone to theft and has at least one-year useful life and is not consumable in nature. In addition,
any tangible personal property identified during the audit that has not yet been added to the District's Master
File database is categorized as a New/Found item. If the New/Found item has an acquisition cost of $1,000
or more, the location must process all necessary paperwork and forward it to AFRD-CA to have the item(s)
added to the District's Master File database. If the equipment is certified by the OCA to have an acquisition
cost less than $1,000, the location(s) does not have to submit the supporting paperwork to AFRD-CA;
however, the item(s) will be included in all future audits until it is deemed obsolete and surplused and/or
transferred to a different location. The District administration requires follow-up verification of all items
not accounted for during the physical audit. Subsequently, location administrators must provide a memo
identifying the items found by providing the room/FISH number and/or demonstrate the appropriate District
approved form(s).
Unaccounted/ Found Items
While conducting the audit, there are instances in which items are determined to be unaccounted for.
Unaccounted for means property held by a custodian, subject to the accountability provisions of Section
274.03, F.S., which cannot be physically located by the custodian or custodian delegate, which property
has not been otherwise lawfully disposed of. When the Office of the Chief Auditor determines that the
item(s) is not accounted for, the asset is moved to an Unaccounted for Tangible Personal Property List. This
item will remain designated on the Unaccounted for until the item is located and reactivated by Accounting
& Financial Reporting Department-Capital Assets (AFRD-CA). If the item is not reactivated after two
years, the item( s) is removed from the location's active list of property records.
In addition to having items which are not accounted for, the Office of the Chief Auditor issues a final audit
report to the property custodian, identifying the final discrepancy list as well as outlining any material
weaknesses associated with the location's inventory control. A copy of the final discrepancy report will be
forwarded to AFRD-CA in order to amend the property records as deemed appropriate. For any new/found
tangible personal property listed on the final audit discrepancy report with a historical cost/estimated value
of $1,000 or more, the location must forward a 03290 Equipment Acquisition form signed by the property
custodian with invoices or supported estimated values authorizing AFRD-CA to add these property items
to the Master File of Capital Assets database.

2

 Summary of Property and Inventory Review for Fiscal Year 2019-2020
The following report discloses the audit results for 8 locations. These audits were finalized
between November 21, 2019 through January 30, 2020. A summary of this report notes that:
•

For the 8 locations, items were listed in the property records at a historical cost of $6,686,078.

•

For the 8 locations included in this report, 90 items were considered unaccounted for and had a
historical cost of $147,422.

3

  

 

 

SECTION 1: Summary
Property and Inventory Audits Performed

 

 

 

 

 

THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Audits
The following table presents a summary of the property and inventory audits that were finalized during
the period November 21, 2019 through January 30, 2020. For any location that received an exception, we
have included a detailed listing of the items that were unaccounted for and the administration's response.
Historical
Cost
(INAF)
Not Physically
Out of
Accounted for
Compliance

Area

Name

Total Items

Historical
Cost

Items
Unaccounted
For (INAF)

School

Coconut Creek
High

2,265

$2,444,682

62

$94,549

$15,393

Exception

Pg. 9 - 55

School

Northeast High

2,230

$2,579,912

28

$31,544

$5,936

Exception

Pg. 56- 100

Department

Administrative
Support

454

$1,080,550

0

0

0

No Exception

Department

Facilities Design
& Construction

233

$241,820

0

0

0

No Exception

Department

Innovative
Programs Design
& Support

72

$98,933

0

0

0

No Exception

Department

Old Dillard
Museum

36

$64,540

0

0

0

No Exception

Department

Payroll

47

$107,168

0

0

0

No Exception

Department

Exceptional Student
Leaming Support
Services

45

$68,473

0

0

0

No Exception

5,382

$6,686,078

90

$126,093

$21,329

Grand Total

Audits Performed by:
Ashley Acevedo
Merlin Butler
Karlyn Campbell
Ashley Collins
Bryan Erhard
Arsenio Mobley
Richard Senatus
Jonathan Tolentino

Audits Managed by:
Ali Arcese

4

No Exception/
Exception

Page No.

6 No Exceptions
2 Exception

  

 

 

SECTION 11:
Locations All Items Accounted for

 

 

 

 

 

THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
The Office of the Chief Auditor
Property Audits
During the property audit at the following locations, all assets were reconciled.
LOCATION NAME
Administrative Support
Facilities Design and Construction
Innovative Programs Design and Support
Old Dillard Museum
Payroll
Exceptional Student Learning Support Services

5

  

 

 

SECTION 
Property Inventory Audit-Summary Detail

 

 

 

 

 

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
Office of the Chief Auditor
Property Division
2018-2019
Coconut Creek High School (1681)
Tangible Personal Property Unaccounted For

Finding 1:

Missing Equipment
Area out of compliance
BPB 0-100: Procedure for Property and Inventory Control
General: Property custodian must take appropriate precautions to safeguard and track all tangible personal property.

BPI
NUMBER
S17-81185

ITEM
DESCRIPTION
LEBLANC BASS CLARINET

2 S17055127

CONN TRUMPET

3 S17055128

CONN TROMBONE

4 S17055137

SELMER AL TO SAXOPHONE

5 S17055138

SELMER AL TO SAXOPHONE

6 S17055092

YAMAHA FLUTE

7 S17055143

FOX OBOE

8 S17040204

BASSOON RENARD 222

9 S17040205

TRUMPET PERFORMING 1 BSP

10 S17040206

TRUMPET PERFORMING 1 BSP

11 S17040207

EUPHONIUM, YAMAHA MARCHING YEP202MS

12 S17040209

TRUMPET PERFORMING 1 BSP

13 S17040212

TRUMPET, CON-SELMER 52BSP

14 S17032616

TROMBONE FATTACH 608F

15 S16010298

LENOVO THINKPAD X250

16 S16010306

LENOVO THINKPAD X250

17 S16018922

LENOVO THINKPAD 11 E

18 S16018792

LENOVO THINKPAD 11 E

19 R15-80180

KOOLKARE AC RECOVERY

20 A12-81241

ACTIVEXPRESSION 25

21 R10-81590

APPLE IMAC

22 R10-81591

APPLE IMAC

23 10-03456

MOTOROLA REPEATER

24 10-00586

LEXMARK T652DN PRINTER

25 09-08798

MACBOOK W/LEARNING LAB

26 09-07771

ACTIVBOARD

27 08-81147

APPLE MB 13/2.0

28 08LA01856

APPLE MACBOOK 2.4 GHz

29 08LA01873

APPLE MACBOOK 2.4 GHz

30 08LA01898

APPLE MACBOOK 2.4 GHz

08LA01900

APPLE MACBOOK 2.4 GHz

32· 08LA01912

APPLE MACBOOK 2.4 GHz

3 , 08LA01946

APPLE MACBOOK 2.4 GHz

34 07-11154

WHITEBOARD PROMETHEAN W/ STAND

35, 07-09287

APPLE MACBOOK 1.83 GHz

36, 07-03372

LEXMARK T620 PRINTER

07-03373

LEXMARK T620 PRINTER

3

3

3 , 06-09952

DEVICE STYLUS PEN DV4

3 , 05LL02147

LEXMARK T640N PRINTER

4 , 05-44886

LEXMARK T630N PRINTER

4 05-44891
4

02-06986

4 , 02-07005
4

02-07017

LEXMARK T630N PRINTER
LEXMARK OPTRA PRINTER
LEXMARK T520N PRINTER
LEXMARK T520 PRINTER

4 , 00-05583

DRYER/TUMBLER, CAPACITY 50

4 , 95-11296

MEGAPHONE HEAD SET LONE

HISTORICAL
COST

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

4,791.99
673.75
673.75
1,276.94
1,276.94
424.35
3,570.00
5,200.00
1,720.86
1,720.86
2,376.00
1,720.86
1,161.50
1,250.74
795.00
795.00
447.00
447.00
5,962.50
1,945.00
1,206.00
1,206.00
1,875.00
1,248.00
1,838.69
1,477.00
1,333.40
2,769.81
2,769.81
2,769.81
2,769.81
2,769.81
2,769.81
1,202.00
1,499.00
1,198.00
1,198.00
6,930.25
1,099.66
1,205.00
1,205.00
1,258.00
1,258.00
1,258.00
1,945.00
804.00

fl} Bused upon class life used by the Accounting and Financial Reporting Department

6

ALLOWABLE
DEPRECIATIONC1l

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,916.80
269.50
269.50
510.78
510.78
169.74
1,428.00
2,080.00
688.34
688.34
950.40
688.34
464.60
500.30
477.00
477.00
268.20
268.20
1,590.00
1,945.00
1,206.00
1,206.00
1,875.00
1,248.00
1,838.69
1,477.00
1,333.40
2,769.81
2,769.81
2,769.81
2,769.81
2,769.81
2,769.81
1,202.00
1,499.00
1,198.00
1,198.00
6,930.25
1,099.66
1,205.00
1,205.00
1,258.00
1,258.00
1,258.00
1,945.00
804.00

VALUE

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

MANAGEMENT RESPONSE
2,875.19 Missing
404.25 Missing
404.25 Missing
766.16 Missing
766.16 Missing
Missing

254.61

2,142.00 Missing
3,120.00 Missing
1,032.52 Missing
1,032.52 Missing
1,425.60 Missing
1,032.52 Missing
696.90 Missing
750.44 Missing
318.00 Missing
318.00 Missing
178.80 Missing
178.80 Missing
4,372.50 Missing
Missing
-

-

-

-

Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
Office of the Chief Auditor
Property Division
2018-2019
Coconut Creek High School (1681)
Tangible Personal Property Unaccounted For
BPI

ITEM

HISTORICAL

NUMBER

DESCRIPTION

COST

47

DELL OPTIPLEX 780 COMPUTER (SN 8NF4GN1)2

48

DELL OPTIPLEX 780 COMPUTER (SN 7NF4GN1)2

49

DELL LATITUDE E5520m LAPTOP (SN 7WQVKQ1 )

50

APPLE MACBOOK LAPTOP (SN 452170TEF5W)

51

APPLE MACBOOK LAPTOP (SN 452170M9F5W)

52

APPLE MACBOOK LAPTOP (SN 452170LSF5W)

53

APPLE MAC BOOK LAPTOP (SN 4511 0QE5F5W)

54

APPLE MACBOOK LAPTOP (SN 45116EAFYN)2
Finding 1 Subtotal

Finding 2:

2

2
2

2
2

$
$
$
$
$
$
$
$
$

909.29
909.29
999.00
899.00
899.00
899.00
971.17
970.20
94,548.85

ALLOWABLE
DEPRECIATIONC1l

$
$
$
$
$
$
$
$
$

909.29
909.29
999.00
899.00
899.00
899.00
971.17
970.20
72,479.63

VALUE

$
$
$
$
$
$
$
$
$

.

MANAGEMENT RESPONSE
Missing

-

Missing

-

Missing

-

Missing

Missing

Missing
Missing
Missing

22,069.22

Surplus
Area out of compliance
BPB 0-100: Procedure for Property and Inventory Control

BPI

ITEM

NUMBER
55 05LL02133

DESCRIPTION
LEXMARK T640n PRINTER

56 05LL02141

LEXMARK T640n PRINTER

57 12-00060

HP 24 PORT 10/100/1000 PoE+v2

58 00-02588

WASHER/EXTRACTOR
Finding 2 Subtotal

Finding 3:

HISTORICAL
COST

$
$
$
$
$

1,099.66
1,099.66
3,149.00
1,690.00
7,038.32

ALLOWABLE
DEPRECIATIONC11

$
$
$
$
$

1,099.66
1,099.66
3,149.00
1,690.00
7,038.32

VALUE

-

$
$
$
$
$

-

MANAGEMENT RESPONSE
Surplussed
Surplussed
Surplussed
Surplussed

Police Report
Area out of compliance
BPB 0-100: Procedure for Property and Inventory Control

BPI
NUMBER
59 10-00428

ITEM
DESCRIPTION
YAMAHA MARCHING BARTONE

60 07-01934

BESSON EUPHONIUM

61 05LA12158

APPLE LAPTOP

62 05-83293

BARITONE MARCH KING
Finding 3 Subtotal

HISTORICAL
COST

$
$
$
$
$

1,432.82
4,236.10
1,395.62
1,290.50
8,355.04

Total Historical Cost of Property unaccounted for as of February 11, 2019 $
111Total Accumulated Depreciation as of February 11, 2019 $
Net Value of Property considered unaccounted for as of February 11, 2019

109,942.21
87,872.99

$

22,069.22

fl} Bused upon class life used by the Accounting and Financial Reporting Department

7

ALLOWABLE
DEPRECIATIONC11

$
$
$
$
$

1,432.82
4,236.10
1,395.62
1,290.50
8,355.04

VALUE

$
$
$
$
$

-

MANAGEMENT RESPONSE
Lost

-

Lost

-

Lost
Lost

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
Office of the Chief Auditor
Property Division
2018-2019
Northeast High School (1241)
Tangible Personal Property Unaccounted For

Finding 1:

Missing Equipment
Area out of compliance
BPB 0-100: Procedure for Property and Inventory Control
General: Property custodian must take appropriate precautions to safeguard and track all tangible personal property.

BPI
NUMBER
S17051767

ITEM

HISTORICAL

DESCRIPTION

COST

FLUTE

2 S17051814

CONCERT SNARE DRUM 14X5

3 S16018208

LENOVO THINKPAD X250

4 S16018220

LENOVO THINKPAD X250

5 16-00217

LENOVO THINKPAD X1 CARBON

6 11-04799

APPLE LAPTOP

7 11-00665

PALMER HAMIL TON HIGH TOP

8 A09-83071

APPLE EMAC DESKTOP

9 08LA01500

APPLE MACBOOK LAPTOP

10 08LA01505

APPLE MACBOOK 2.4 GHz

11 08LA01517

APPLE MACBOOK 2.4 GHz

12 08-05230

APPLE MACBOOK 2.16 GHz

13 07-34879

APPLE MACBOOK 2.0 GHz

14 07-11021

APPLE IMAC INTEL

15 06-83795

KING TROMBONE

16 06-82090

APPLE !BOOK 12.1"

17 06-82105

APPLE !BOOK 12.1"

18 06-82126

APPLE !BOOK 12.1"

19 05-37748

DELL PENTIUM 4 DESKTOP

20 05-22081

LIBRARY SHELF

21

APPLE MACBOOK LAPTOP (SN 452170QEF5W)
FINDING 1 SUBTOTAL

Finding 2:

2

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

424.35
666.40
795.00
795.00
1,584.00
1,037.30
1,186.80
1,192.00
2,769.81
2,769.81
2,769.81
1,664.85
1,716.00
1,099.00
1,397.80
1,416.19
1,416.18
1,416.18
1,318.00
3,210.00
899.00
31,543.48

ALLOWABLE
DEPRECIATIONC1l

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

169.74
266.56
477.00
477.00
950.40
1,037.30
296.70
1,192.00
2,769.81
2,769.81
2,769.81
1,664.85
1,716.00
1,099.00
1,397.80
1,416.19
1,416.18
1,416.18
1,318.00
2,247.00
899.00
27,766.33

VALUE

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

MANAGEMENT RESPONSE

254.61 Missing
399.84 Missing
318.00 Missing
318.00 Missing
633.60 Missing

-

Missing

890.10 Missing
Missing
-

-

Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing
Missing

963.00 Missing
Missing
3,777.15

Police Report
Area out of compliance
BPB 0-100: Procedure for Property and Inventory Control

BPI

ITEM

NUMBER
22 11-81193

DESCRIPTION
WHITE CLUB CAR GOLF CART

23

Apple iPad 16GB

24

Apple iPad 16GB

25

Apple iPad 16GB

26

Apple iPad 16GB

27

Apple iPad 16GB
FINDING 2 SUBTOTAL

HISTORICAL
COST

$
$
$
$
$
$
$

1,500.00
598.00
558.00
558.00
558.00
558.00
4,330.00

Total Historical Cost of Property unaccounted for as of February 11, 2019 $
111Total Accumulated Depreciation as of February 11, 2019 $
Net Value of Property considered unaccounted for as of February 11, 2019

35,873.48
32,096.33

$

3,777.15

fl} Bused upon class life used by the Accounting and Financial Reporting Department

8

ALLOWABLE
DEPRECIATIONC1l

$
$
$
$
$
$
$

1,500.00
598.00
558.00
558.00
558.00
558.00
4,330.00

VALUE

$
$
$
$
$
$
$

MANAGEMENT RESPONSE

-

Stolen

-

Stolen

Stolen
Stolen
Stolen
Stolen

  

 

 

SECTION IV:
Locations with Exceptions

 

 

 

 

 

School Name:

Coconut Creek High (1681)

Principal:

Scott Fiske

Address:

1400 NW 44 th Avenue

Coconut Creek, FL 33066
Other departments required to respond to the Property and Inventory Audit Findings:
Location Name:
Director:

Accounting and Financial Reporting Department (9708)
Susan Cantrick

Location Name:
Director:

Applied Learning Department (9816)
Susan Cantrick

Location Name:
Former Director:
Task Assigned Director:

Business Support Center (9809)
Nell Johnson
Sheena Newton

Location Name:
Director:

Procurement and Warehousing Services Department (9707)
Mary Coker

Total
Number of
Items on
Inventory
2,265

Historical
Value of
All Items
on
Inventory
$2,444,682

Items
Unaccounted
for (IUAF)

62

Historical Cost (IUAF)
Not Physically
Accounted for
$94,549

Out of
Compliance
$15,393

Total Net
Value
IUAF

Percentage
of Dollars
Cost IUAF

$22,069

4.5%

As a result of the property and inventory audit conducted at Coconut Creek High, it was determined that
some controls over inventory and fixed assets were out of compliance with the District's policies and
procedures.
Finding 1
During the property and inventory audit, the Inventory Audit Specialist (IAS) was not able to account for
54 items listed on the school's inventory list. These items contained a historical cost of $94,549.
Recommendations to Coconut Creek High School
The Office of the Chief Auditor (OCA) recommends that the principal verify that semi-annual inventories
are being conducted accurately using current information. The OCA also recommends that the principal
improve accountability and the safeguarding of the District's assets by strengthening the internal controls
at the school. Some examples of actions that can assist in strengthening internal controls are creating a
property and inventory team and providing all staff with all procedures implemented by the principal. Every
effort should be made to locate missing items.
The Office of the Chief Auditor (OCA) recommends the principal register designated Property and
Inventory team member(s) for the Inventory Process & Tips training offered by the Information &
Technology Department. In addition, the principal should review Business Practice Bulletin 0-100 (BPB
0-100) Procedure for Property and Inventory Control with the school's property and inventory team and
ensure compliance with all policies and procedures.

9

 ( continued Coconut Creek High School)
Finding 2

Two printers with a historical cost $2,199 that were surplused on July 2, 2015 were still active records on
the District's Master File database at the beginning of the audit. The IAS reviewed the surplus documents
and noticed that the BPI#s, the District's unique number assigned to tangible personal property and affixed
to each item, were not listed on the forms; therefore, Accounting and Financial Reporting Department Capital Assets was not able to remove the two printers from the location's inventory list. The forms did not
comply with BPB 0-100. Both the BPI# and serial numbers must be listed on the surplus forms.
Additional surplus documents were examined by the IAS. It was noted in the audit file that B-stock Transfer
Ticket #27912 dated March 13, 2017 contained twenty-five (25) computers listed on the forms that were
still active records on the school's inventory list. Four other computers that were listed on the forms had
been deactivated two years prior through B-Stock Transfer Ticket #24832 (see Exhibit A), and the
remaining items were undervalued computers. The total historical cost of the twenty -five computers was
$37,727. The staff member assigned the responsibility of conducting the semi-annual inventories should
have identified that the property records were not removed from the school's inventory list and
communicated the discrepancies to Accounting and Financial Reporting - Capital Assets.
Finally, two golf carts with a historical cost of $9,278 which were surplused on November 17, 2016 were
still active records on the District's Master File database at the beginning of the current property and
inventory audit. When the IAS reviewed the surplus documents, the information listed on the surplus form
was correct and in compliance with BPB 0-100. When asked why the forms were not processed even
though they complied, Accounting and Financial Reporting (AFRD) explained that an email was sent to
the school soon after receiving the forms requesting additional documents because the AFRD Clerk
Specialist believed that the golf carts had not been fully depreciated. The school failed to respond to the
email; therefore, the golf carts asset records remain active. The golf carts did not contain useful life and
should have been removed from inventory. As a result of the surplus forms not being processed, the
Warehousing Service Department - B-Stock has not been unable to sell the golf carts at auction. Instead,
the golf carts have been stored in the warehouse waiting for the records to be deactivated.
All the errors identified in this finding should have been discovered during the school's semi-annual
inventory and corrected.
Recommendations to Coconut Creek High School
The Office of the Chief Auditor (OCA) recommends that the principal verify that semiannual inventories
are being conducted accurately using current information. By performing the reconciliation of assets
routinely, the school can identify and correct, on a timely basis, any errors and discrepancies found. The
school should verify, once the surplus forms have been processed by Accounting and Financial Reporting
- Capital Assets (AFRD-CA), that the appropriate property records have been deactivated. This can be
confirmed by running the PNI811 report in SAP. If the records remain active, the school should immediately
notify AFRD-CA to correct the discrepancy promptly.
Recommendations to Accounting & Financial Reporting - Capital Assets
The OCA recommends that the Director of Accounting and Financial Reporting provide additional training
to the Capital Assets staff to ensure the document(s) being reviewed and processed comply with all policies
and procedures. Another level of review and approval should be performed by an individual independent
of this process.
Finding 3
Two police reports were provided during the audit for processing. When the reports were reviewed, it was
noted that both police reports were filed months after the loss was acknowledged by staff. Of the eight

10

 ( continued Coconut Creek High School)

fixed assets listed as lost on the police reports, four were physically accounted for during the current
property and inventory audit. These records will be reactivated.
Recommendations to Coconut Creek High School
The OCA recommends that tangible personal property be designated to individual staff that request to
oversee the equipment and report any loss or theft to appropriate administration in "real-time."
Additionally, tangible personal property that is not utilized on a day-to-day basis should be stored in a
secured location, and the appropriate staff should physically verify this property as needed to provide the
most effective means of securing all tangible personal property. All locations must take appropriate
measures to ensure the safekeeping of all tangible personal property at all times.
In the event of theft or vandalism, the property custodian should report the loss to the Broward District
Schools Police Department (BDSPD) and the local authorities at the time of the incident. As a component
of the police report and the BDSPD's Immediate Notification Form, the location must provide all applicable
property and serial numbers of the stolen tangible personal property along with a narrative of the event.
This should be completed within two business days from when the incident is known or should have been
known.
Finding 4
During the audit, 126 asset record discrepancies were identified. Of the 126 discrepancies, 68 did not
comply with the Business Practice Bulletin 0-100. According to BPB 0-100 the word "none" should only
be utilized when receiving those items online that do not have a manufacturer-assigned serial number. At
the time of receipt, if the serial number field is left blank, then the word "omission" is entered by AFRDCA which indicates that nothing was entered by the receiver. The word "none" was inaccurately entered,
or the field was left blank when the goods receipt was processed by departments on behalf of the school for
68 records (see Exhibit B for details).
The BPB 0-100 also states when ordering tangible personal property, locations are prohibited from
purchasing items in lots, bundles, or attached list. In order to accurately account for each property item
electronically, tangible personal property must be ordered on unique lines of a requisition, and the
appropriate delivery address should be noted. Two purchase orders were identified during that audit where
the department purchased tangible personal property on behalf of the school as a bundle and as an attached
list. The assets were inaccurately listed on the school's inventory list. The Supply Management & Logistics
Department should have rejected the requisitions for tangible personal property because they did not
comply with appropriate guidelines. The historical cost of the assets was $69,808.
Finally, instruments were found at the school; however, they were not listed on the school's inventory list.
The OCA researched the matter and found that the instruments purchased on October 1 7, 2016 through the
SMART program (see Exhibit C - Invoice# 723026) were not added to the District's Master Database.
AFRD-CA was not able to explain why these were not added to the District's Master File of Capital Assets.
The cost of the 21 instruments totaled $67,204. The instruments were added to the Master File of Capital
Assets after the OCA notified AFRD-CA.
Recommendations to Coconut Creek High School
The OCA recommends when new property records are created within the District's Master File of Capital
Assets, the location should verify the accuracy of the information associated with the property records. Any
corrections required to the asset record should be promptly reported to AFRD-CA. This includes necessary
changes to the item description, serial number, or quantities received. Additionally, if the tangible personal
property has not been received at the location, and the asset record was mistakenly created for this location,
the property custodian should immediately notify AFRD to correct the discrepancy promptly.

11

 ( continued Coconut Creek High School)
Recommendation to the Business Support Center and Applied Learning Departments

The OCA recommends when placing tangible personal property orders on behalf of a location, framework
purchase orders should not be used to purchase items in "lots," "bundles," or "attached lists." In order to
accurately account for each property item electronically, tangible personal property must be ordered on
unique lines of a requisition, and the appropriate delivery address should be noted.
The OCA also recommends when tangible personal property is received online, the individual must process
the goods receipt for each item separately and record the unique serial number for each property item within
the system. The new purchase documentation should be provided to the location so that it can be maintained
in the site's property binder for future reconciliation and subsequent application of a District-assigned serial
number for tracking. Only if an item does not physically possess a manufacturer's serial number, the word
"none" should be utilized when receiving those items online.
Recommendation to Procurement & Warehousing Services Department

The OCA recommends that the Procurement and Warehousing Services Department reject all requisitions
for tangible personal property not complying with appropriate guidelines.

12

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600 SE 3 Avenue, 7th Floor
Ft. Lauderdale FL 33301

Ship To:Attn: Band
Coconut Creek High School
1400 NW 44 Avenue
Coconut Creek FL 33066

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Conn BD Conn BD Professional Double
French Horn
Conn 8D Conn BD Professional Double
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Conn BD Conn 8D Professional Double
French Horn
King 2280SP Baritone/Euphonium
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King SB20SP System Blue Marcing
Mellophone, Silver
King SB20SP System Blue Marcing
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King SB20SP System Blue Marcing
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King SB20SP System Blue Marcing
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Backordered Items From Order Number: 11448
VClOOST
Eastman VClOOST Cello 0
MQT68023AWCSH
Yamaha Black 23AWCSH Qu
MS9314CHAWCSH
Black MS9314CHAWCSH Ma
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 Exhibit C

Ail '.County Music

INVOICE

8136 University Drive
Tamarad FL 33321
723026

09/05/2016 12:18p

(954) 722-3424

-'..

FXSCHIFF
4217000137

Bill To:Attn: Ms. Debbie Plemondo

Ship To:Attn: Band

School Board of Broward Cty
ATTN: Accounts Payable
600 SE 3 Avenue, 7th Floor
Ft. Lauderdale FL 33301

Coconut Creek High School
1400 NW 44 Avenue
Coconut Creek FL 33066

Return
W/ Payment

.. •,PSP:'/5CL·

FOX335
YFL461HLPGP
YBL620G
88HO
608F
52BSP
YCR6330S
M6534H
Xl535P
RENARD222
MODEL41
VB80ST34
L8424AXON
YPC62R
YEP642SII
YBB641
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lBSP
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Fox FOX335 Oboe, Grenad
Yamaha YFL461HLPGP Inte
Yamaha YBL620G Pro Bb/F
Conn 88HO Conn 88HO Pro
King 608F King Trombone
Conn-selmer 52BSP Int.
Yamaha YCR6330S Pro Bb
Majestic M6534H Marimba
Majestic Xl535P Xylopho
Fox RENARD222 Bassoon O
Fox MODEL41 Bassoon, Po
Eastman VB80ST34 3/4 St
Ludwig L8424AXON Ludwig
Yamaha YPC62R Pro Picco
Yamaha YEP642SII Pro Bb
Yamaha YBB641 Pro 4/4 B
Yamaha YBB201WC Standar
Conn lBSP Pro Bb Trurnpe
Yamaha YEP202MS Marchin
King 2350WSP Sousaphone

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:ro.:.

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
OFFICE OF SCHOOL PERFORMANCE & ACCOUNTABILITY

Valerie S. Wanza, Ph.D.
Chief Officer
Phone: 754-321-3838

DATE:

Facsimile: 754-321-3886

July 9, 2019

TO:

FROM:

SUBJECT:

This correspondence acknowledges receipt and review of the findings from the FY 2019-20 property and
inventory audit for Coconut Creek High School. In addition to the corrective measures that the principal is
instituting, the Office of School Performance & Accountability will provide the following support and
oversight in assisting the school in this area:
•

The cadre director will work with the principal to ensure the individuals who have been identified by
the principal to assist with asset management receive the appropriate training in this area by
registering for the Inventory Process & Tips training offered by the Information & Technology
Department. Training will occur on 9/24/19.

•

The cadre director will work with the principal to ensure that the asset management team meets
regularly, conducts quarterly inventory reviews, and maintain accurate records of all District
property. Meetings will occur on 8/21/19, 9/25/19, 10/23/19, 11/20/19, 12/18/19, 1/22/20, 2/19/20,
3/18/20, 4/22/20 and 5/20/20.

•

The principal will be required to submit quarterly Property and Inventory audit reports that will
include results of reconciliation of the PNI 811 Asset Report and the Discrepancy List Report to the
Office of School Performance & Accountability. Additionally, all discrepancies will be reported in
writing to Capital Assets and the Office of the Chief Auditor. Reports will be submitted on 10/18/19
and 3/20/20 for the first and third quarters. Semiannual reports will be submitted for quarters 2 and
4 in line with OSPA expectations.

•

The cadre director will include a review of the asset management protocols in his regularly
scheduled site visits with the principal and provide appropriate recommendations for improvement.
This will be ongoing.

The Office of School Performance & Accountability recognizes the seriousness of this matter. We will
work to ensure that this school develops, implements and monitors sound business practices that should
prevent further occurrences of this nature. If I may be of additional assistance, please contact me at 754321-3838.
VSW:mg
cc:

Scott Fiske, Principal, Coconut Creek High School

~
ft,,,

wA·ilo

~o~nPrublic Schools
26

 THE SCHOOL BOARD OF BROW/\RO COUNTY, FLORIDA
Tho School Board or
Broward County, Florida

Coconut Creek High School
Scott Fiske, Principal
1400 NW 44'" Avenue
Coconut Creek, FL 33066
Office: 754-322-0350 Fax: 754-322-0481
www.browardschools.com/coconutcreekhigh

Heather P. Brinkworth. Chair
Donna P. Korn, Vice Chair
Lori Alhadcff
Robin Bartleman

Patricia Good
Laurie Rich Levinson
Ann Murray
Dr. Rosalind Osgood
Nora Rupert

I) \ I I

1111:

TO:

Dr. Valerie S. Wanza
ChiefSchool l'crfonnancc and Accountability Officer

FROM:

scou FisiM

:11.

'(lJtl

Robert W. Runcie
Supennlendenl or Schools

Princ)'f Cdlonul Creek 1-1 igh Schou I
SLJIUECT:

PROPERTY AND INVENTORY AUDIT- FY 19-20

Coconut Creek 11 igh School \\.JS not able 10 account for 61 fixed assets with a historical value ofS 114.838 the auditors
identified as missing. The following should be noted with respect to the 66 fixed assets.
•
•

•
0

•

Police reports were submitted for 6 of the 6 I items (computers and musical equipment) with a Iola I historical
cost ors 19,850 that were not accepted by the auditor because the items on the reports were noted as mbsing
and the school was unable lo verily conclusively that the items were stolen.
One item (Device Stylus Pen DV4) with a historical value ofS6.930 was documented as assigned to an ESE
student via property pass and never returned lo the school. The parent was contacted and did 1101 have any
knowledge or the whereabouts of the item. The school filed n police report however the rcpor: \\':IS 1101
accepted for the same reason as the item in bullet I. The student is no longer at the school.
Om· item (printer) with a historical value of S 1,258 was found.
Invoices (0017533 & 0017531) for the removal and replacement of a washer and dryer un 11/1512017 with
a historical value ofSJ.63:'i were submitted to the auditor.
Documcntarion was provided to the auditor regarding two golf carts with a historical value or $9,278 that
Coconut Creek High School followed district procedures. The auditor was looking for documentation that
the school replied 10 AFR ·s email which was provided 10 the auditor.

Coconut Creek I ligh School is committed to ensuring that all tangible assets arc accounted for and proper records arc
maintained. To do so. the following procedures will be implemented.
•
•
•

The principal will work with the individuals to assist with asset management receive the appropriate training
in this area by registering for the Inventory Process & Tips training offered by the Information & Technology
Dcparuncnr. Training will occur on 9/24119.
The principal will ensure that the asset management team meets regularly. conducts quarterly inventory
reviews. and maintain accurate records or all District property. Meetings will occur on 8/21/19. 9/2;\/19.
I 0/2 :;, I 9. I 1/20/19. 12/18/ I 9. 1/22/20. 2/ I 9/20. 3i 18/20. 4/22/20 and 5/20/20.
The principal will he required to submit quarterly Property and Inventory audit reports th:it will include
results of reconciliation or the PNl8 I I Asset Report and the Discrepancy List Report to the Office of School
Performance- & Accountability. Additionally. all discrepancies will be reported in writing 10 Capital Assets
and the Office of the Chief Auditor. Reports will be submitted on I Oi 18119 and 31'.W/20 for the tlrst and third
quarters. Semiannual reports will be submitted for quarters 2 and 4 in line with OSPA expectations.

-------

-

;r/u,·,11,1111 lou,,y ~ c'/,1,Jr.;11/:, '" ::u;nx·•I

Brov..1r,1 Count; r>ut,l!r. r,r;hn>i!' •~ ;,n

Ill

Tu1:1v11

1, ;

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r rtu,11 upr,(,rl.Jll•ly,[qu;il /1r•:C'~'i [mph,er

27

 THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
Accounting & Financial Reporting Department
600 SE 3rd Avenue, Ft. Lauderdale, FL 33301

November 20, 2019
TO:

Ms. Ali Arcese, Manager
Property & Inventory Audits

FROM:

~

Ms. Mala Ramdass-John, Accountant IV
Accounting and Financial Reporting Dep

r

ment

VIA:

Ms. Erum Motiwala, Director ~
Accounting and Financial Reporting Department

SUBJECT:

Audit Report on Property Inventory - Coconut Creek High School
Response Fiscal Year 2019-20

The review of the policies and procedures is an ongoing process. To avoid errors in
estimating the asset's useful life, the PNI811 inventory report was updated to display the
estimated useful life of the asset on the report. The enhancement to the PNI8 l l inventory
report will assist all user groups, including schools and departments, to determine the
remaining useful life of an asset.

EMNP/MRJ
cc: Dr. Valerie S. Wanza, Ph.D.
Chief School Performance & Accountability Officer
Ms. Judith M. Marte
Chief Financial Officer

Erum Motiwala, Director

Phone: 754-321-2270

28

Fax: 754-321-2289

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
ACCOUNTING & FINANCIAL REPORTING DEPARTMENT

Erum Motiwala
Director
Phone: 754-321-2270

May 22, 2019

TO:

Ali Arcese, Manager
Property & Inventory Audits

FROM:

Mala Ramdass-John, Accountant IV Confidential$
Accounting and Financial Reporting Department

VIA:

Erum Motiwala, Director ~
Accounting and Financial Reporting Department

SUBJECT:

FISCAL YEAR 2019-20 RESPONSE FOR COCONUT CREEK HIGH
SCHOOL PROPERTY AND INVENTORY AUDIT REPORT

In May 2019, the Capital Assets group underwent a leadership change and a review
of policies and procedures will be conducted to ensure the group is in compliance.

EMNP/MRJ
cc: Judith M. Marte
Chief Financial Officer
Dr. Valerie S. Wanza
Chief School Performance & Accountability Officer

1

*sROWAR
D
'f(/11
County Public Schools
29

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER

November 15, 2019

TO:

Joris Jabouin
Chief Auditor

FROM:

Daniel Go~
/"'
Chief Academic Officer

SUBJECT:

AUDITING
SCHOOLS

FINDINGS:

COCONUT CREEK AND

NORTHEAST HIGH

An audit was completed of the SMART Musical Instruments at Coconut Creek
and Northeast High School. I met with Applied Learning and Auditing to discuss
the information within the attached memo and documentation. I agree and
support the findings provided.

Please let me know if you have any further questions at 754-321-2618.

DG: dab
cc: Ali Arcese

*V,,

Estoblisned 1915

§---=-= BROWARD
County Public Schools
30

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
SUSAN M. CANTRICK
DIRECTOR, APPLIED LEARNING
Phone: 754-321-1859
November 14, 2019
//

TO:

Daniel Go
Chief Aca ~ Officer

FROM:

Susan M. Cantrick fW\1Director, Applied Learning

SUBJECT:

AUDITING FINDINGS: COCONUT CREEK AND
NORTHEAST HIGH SCHOOLS

In 2016, year three of the Bond, the responsibility of SMART Musical Instruments and
Equipment purchasing, and orders was placed under the newly created Department of
Applied Learning. Prior to this time, very few orders for musical instruments and
equipment had been processed. In response to the schools and community, Applied
Learning, with support from the School Board, escalated SMART Music purchases. This
was accomplished by assisting all schools scheduled to purchase instruments from years
1 -3 who had not done so and schools scheduled to purchase during years 4 and 5 in
advance, ensuring that all orders were placed before year end of year three. This new
timeline for ordering and the corresponding directions were communicated via PIVOT on
December 2016.
In the spring and summer of 2017, schools began to receive their orders. Compliance
with Procurement's General Terms & Conditions for 1TB, necessitates payment of goods
within 30 days of receipt. Due to the failure of some sites to meet this requirement and
the threat by approved vendors to stop delivery of instruments until payments were made,
Applied Learning communicated to schools via PIVOT memo on March 16, 2017 that we
would assist schools in receiving their items online and thus not suspend instrument
deliveries.
In response to the Findings for Applied Learning from the Audit Report on Property &
Inventory for Coconut Creek High School on May, 17, 2019 and Northeast High School
on July 15, 2019, Applied Learning has distributed two memos via PIVOT to all schools
having purchased musical instruments and equipment reminding them of their
responsibilities to be in compliance with Florida Statute (Chapter 27 4) and School Board
Policy 3204 as referenced in Business Practice Bulletin 0-100 (both 2015 and 2017
versions). These memos were sent on October 18, 2019 and November 1, 2019. As
communicated, all schools are expected to update their inventories by December 13,

~

Established 1915

F."':-~BROWARD

VIIJ1 County Public Schools
31

 2019 in conjunction with the Semi-Annual Inventory requirements as per Dr. Wanza's
memo on August 1, 2019.

32

 INVITATION TO BID, SECTION 3, GENERAL CONDITIONS
e) BIDDER'S CONDITIONS: Bid conditions and specifications shall not be changed,

1.

SEALED BID REQUIREMENTS: The "Bidder Acknowledgement Section" must be
completed, signed and returned with the bid. The Bid Summary Sheet pages on which
the Bidder actually submits a bid, and any pages, upon which information is required to
be inserted, must be completed and submitted with the bid. The School Board of

altered or conditioned in any way. The Board specifically reserves the right to reject
any conditional bid.

3.

SAMPLES: Samples of items, when required, must be furnished free of expense
within five working days of request unless otherwise stated and, if not destroyed, will,
upon request, be returned at the Bidder's expense. Bidders will be responsible for the
removal of all samples furnished within 30 days after bid opening. All samples will be
disposed of after 30 days. Each individual sample must be labeled with Bidder's name,
bid number and item number. Failure of Bidder to either deliver required samples or to
clearly identify samples as indicated may be reason for rejection of the bid. Unless
otherwise indicated, samples should be delivered to Procurement and Warehousing
Services, The School Board of Broward County, Florida, 7720 West Oakland. Park
Boulevard, Suite 323,Sunrise, Florida 33351-6704.

4.

DELIVERY: All deliveries shall be F.O.B. destination point Unless actual date of
delivery is specified (or if specified delivery cannot be met), show number of days
required to make delivery after receipt of Purchase Order in space provided. Delivery
time may become a basis for making an award (see Special Conditions). Delivery
shall be within the normal working hours of the user, Monday through Friday.
excluding state holidays and days during which the school district administration is
closed.

5.

INTERPRETATIONS: Any questions concerning conditions and specifications must
be submitted in writing and received by Procurement and Warehousing Services no
later than ten working days, or as stated in the Special Conditions, prior to the
original bid opening date. If necessary. an Addendum will be issued.

6.

AWARDS: In the best interest of SBBC, the Board reserves the right to: 1) withdraw

Broward County (SBBC) reserves the right to reject any bid that fails to comply
with these submittal requirements.
a)

BIDDER'S RESPONSIBILITY: It is the responsibility of the Bidder to be certain that
all numbered pages of the bid and all attachments thereto are received and all
Addendum released are received prior to submitting a bid without regard to how a
copy of this 1TB was obtained. All bids are subject to the conditions specified
herein on the attached bid documents and on any Addenda issued thereto.

b)

BID SUBMITTED: Completed bid must be submitted in a sealed envelope with bid
number and name clearly typed or written on the front of the envelope. Bids must
be time stamped in Procurement and Warehousing Services on or before 2:00
p.m. ET on date due for bid to be considered. Bids will be opened at 2:00 p.rn. ET
on date due. Bids submitted by telegraphic or facsimile transmission will not be
accepted.

c)

EXECUTION OF BID: Bid must contain an original manual signature of an
authorized representative in the space provided above. All bids must be completed
in ink or typewritten. If a price correction is necessary, draw a single line
through the entered figure and enter the corrected figure or use an opaque
correction fluid. All price corrections must be initialed by the person signing
the bid even when using opaque correction fluid. SBBC reserves the right to
reject any bid or bid item completed in pencil or any bid that contains illegible
entries or price corrections not initialed.

d)

preference for Florida vendors for the purchase of personal property. The local
preference is five (5) percent. Bidders outside the State of Florida must have an
Attorney, licensed to practice law in the out-of-state jurisdiction, as required by
Florida Statute 287.084(2), execute the "Opinion of Out-of-State Bidder's Attorney
on Bidding Preferences' form and must submit this form with the submitted bid.
Such opinion should permit SBBC's reliance on such attorney's opinion for
purposes of complying with Florida Statute 287.084. Florida Bidders must also
complete its portion of the form. Failure to submit and execute this form, with the
bid, shall result in bid being considered "non-responsive· and bid rejected.
2.

this bid at any time prior to the time and date specified for the bid opening; 2) to reject
any or all bids received when there are sound documented business reasons that
serve the best interest of SBBC; 3) to accept any item or group of items unless
qualified by Bidder; and 4) to acquire additional quantities at prices quoted on this 1TB
unless additional quantities are not acceptable, in which case, the bid sheets must be
noted 'BID IS FOR SPECIFIED QUANTITY ONLY." All awards made as a result of
this bid shall conform to applicable Florida Statutes and shall be governed by the laws
of the State of Florida, and must have venue established in the 17~ Judicial Circuit
Court of Broward County, Florida or the United States Court of the Southern District of
Florida.

BIDDING PREFERENCE LAWS: ALL BIDDERS MUST COMPLETE AND
SUBMIT THE LEGAL OPINION OF BIDDER'S PREFERENCE FORM IN ORDER
TO BE CONSIDRED FOR AWARD. The State of Florida provides a Bidder's

7.

BID OPENING: Shall be public, on the date and at the time specified on the bid form.
All bids received after that time shall not be considered.

8.

ADVERTISING: In submitting a bid, Bidder agrees not to use the results there from as
a part of any commercial advertising without prior approval of the School Board.

PRICES QUOTED: Deduct trade discounts and quote firm net prices. Give both unit
price and extended total. Prices must be stated in units to quantity specified in the
bidding specification. In case of discrepancy in computing the amount of the bid, the
Unit Price quoted will govern.
All prices quoted shall be F.O.B. destination and freight prepaid (Bidder pays and bears
freight charges). Bidder owns goods in transit and files any claims unless otherwise
stated in Special Conditions. Discounts for prompt payment: Award, if made, will be in
accordance with terms and conditions stated herein. Each item must be bid separately
and no attempt is to be made to tie any item or items in with any other item or items.
Cash or quantity discounts offered will not be a consideration in determination of
award of bid(s). If a Bidder olfers a discount or offers terms less than Net 30, it is
understood that a minimum of 30 days will be required for payment, and if a payment
discount is offered, the discount time will be computed from the date of satisfactory
delivery at place of acceptance and receipt of correct invoice at the office specified.
a)

9.

10. PAYMENT: Payment will be made by SBBC after the items awarded have been
received, inspected, found to comply with award specifications and free of damage or
defect and properly invoiced. All payments will be made by ACH (Automated Clearing
House) for automatic deposits (credits).
11. CONFLICT

OF INTEREST AND CONFLICTING EMPLOYMENT OR
CONTRACTUAL RELATIONSHIP: Section 112.313 (3) and (7), Florida Statutes, sets
forth restrictions on the ability of SBBC employees acting in a private capacity to rent,

TAXES: The School Board of Broward County, Florida does not pay Federal Excise
and State taxes on direct purchase of tangible personal property. The applicable tax
exemption number is shown on the Purchase Order. This exemption does not apply
to purchases of tangible personal property made by contractors who use the
tangible personal property in the performance of contracts for the improvement of
School Board owned real property as defined in Chapter 192 of the Florida Statutes.

b)

MISTAKES: Bidders are expected to examine the specifications, delivery
schedules. bid prices and extensions, and all instructions pertaining to supplies and
services. Failure to do so will be at Bidder's risk.

c)

CONDITION AND PACKAGING: It is understood and agreed that any item offered
or shipped as a result of this bid shall be new (current production model at the time
of this bid) unless otherwise specified. All containers shall be suitable for storage or
shipment and all prices shall include standard commercial packaging.

d)

UNDERWRITERS' LABORATORIES: Unless otherwise stipulated in the bid, all
manufactured items and fabricated assemblies shall be UL listed where such has
been established by UL for the item(s) offered and furnished In lieu of the UL listing.
Bidder may substitute a listing by an independent testing laboratory recognized by
OSHA under the Nationally Recognized Testing Laboratories (NRTL) Recognition
Proqram.

Revised 7 /13/15

INSPECTION, ACCEPTANCE & TITLE: Inspection and acceptance will be at
destination unless otherwise provided. Title to/or risk of loss or damage to all items
shall be the responsibility of the Awardee until acceptance by the buyer unless loss or
damage resulting from negligence by the buyer. If the materials or services supplied to
the Board are found to be defective or not conform to specifications, ihe Board
reserves the right to cancel the order upon written notice to the seller and return
product at Awardee's expense.

lease, or sell any realty, goods or services to SBBC. It also places restrictions on
SBBC employees concerning outside employment or contractual relationships with
any business entity which is doing business with SBBC. Each Bidder is to disclose any
employees it has who are also SBBC employees by submitting Attachment 1,
Disclosure of Potential Conflict of Interest and Conflicting Employment or Contractual
Relationship, with its Bid. Any employees identified by the Bidder when completing
Attachment 1 should obtain legal advice as to their obligations and restrictions under
Section 112.313 (3) and (7). Florida Statutes.
12. INSURANCE: Bidder, by virtue of submitting a bid, shall be in full compliance with
paragraph 20 LIABILITY INSURANCE. LICENSES AND PERMITS of the General
Conditions. Insurance Requirements are shown in FORMS AND ATTACHMENTS
Section of this 1TB. Bidder shall take special notice that SBBC shall be named as an
additional insured under the General Liability policy including Products Liability.
The insurance policies shall be issued by companies qualified to do business in the
State of Florida. The insurance companies must be rated at least A-VI by AM Best or
Aa3 by Moody's Investor Service. All policies must remain in effect during the
performance of the contract.

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

33

 13.
14.

15.

DISPUTES: In case of any doubt or difference of opinion as to the items to be furnished
hereunder. the decision of the School Board shall be final and binding on both parties.

23.

LICENSES, CERTIFICATIONS AND REGISTRATIONS: As of the Bid Opening Date.
Bidder must have all Licenses. Certifications and Registrations required when
performing the services as described herein, in order for Bid to be considered a
responsive and responsible Bid. Licenses, Certifications and Registrations required for
this Bid shall be as required by Chapter 489, Florida Statutes, as currently enacted or as
amended from time to time; by the State Requirements for Educational Facilities
(SREF), latest version: and by Broward County, Florida. Bidder must submit a copy of
all its current Licenses. Certifications and Registrations required as described herein,
either with its Bid or within five working days of notification.

24.

Purchase Order numbers and shall be submitted in duplicate to The School Board of
Broward County, Florida, Accounting and Financial Reporting Department, Attn:
Accounts Payable, 600 S.E. 3'0 Avenue, 7"' Floor, Fort Lauderdale, Florida 33301.
Payment will be made a minimum of 30 days after delivery, authorized inspection
and acceptance. When vendors are directed to send invoices lo a school, the school
will make direct payments to the vendor.

17.

to 2:00 p.m. ET.

An Awardee who has any License, Cerlification or Registration either suspended.
revoked or expired after the date of the Bid Opening, shall provide notice to the
Director of Supply Management & Logistics within Iive working days of such
suspension. revocation or expiration. However. such suspension, revocation or
expiration after the date of the Bid Opening shall not relieve the Awardee of its
responsibilities under a contract awarded under this bid.

SUBSTITUTIONS: The School Board of Broward County, Florida WILL NOT accept
substitute shipments of any kind. Awardees are expected to furnish the brand quoted
in their bid once awarded by the School Board. Any substitute shipments will be
returned at the Awardee's expense.

26.

FACILITIES: SBBC reserves the right to inspect the Awardee's facilities at any time
with prior notice. SBBC may use the information obtained from this in determining
whether a Bidder is a responsible Bidder.

27.

BID ABSTRACTS: Bid tabulations are available at www.demandstar.com.

PATENTS & ROYALTIES: The Awardee, without exception, shall indemnify and save

28.

ASBESTOS ANO FORMALDEHYDE STATEMENT: All building materials, pressed
boards, and furniture supplied to SBBC shall be 100% asbestos free. It is desirous
that all building materials, pressed boards and furniture supplied to the School
Board also be 100% formaldehyde free. Bidder, by virtue of bidding, certifies by
signing bid that, if awarded this bid, only building materials, pressed boards, and/or
furniture that is 100% asbestos free will be supplied.

29.

OSHA: The Awardee warrants that the product supplied to The School Board of
Broward County, Florida shall conform in all respects to the standards set forth in the
Occupational Safety and Health Act of 1970, as amended, and the failure to comply with
this condition will be considered as a breach of contract.

30.

EXTENSION: In addition to any extension options contained herein, SBBC is granted
the right to extend any award resulting from this bid for the period of lime necessary
for SBBC to release, award and implement a replacement bid for the goods. products
and/or services provided through this bid. Such extension shall be upon the same
prices, terms and conditions as existing at the time of SBBC's exercise of this
extension right. The period of any extension under this provision shall not be for a
period in excess of six months from (a) the termination date of a contract entered into
as a result of this bid or (b) the termination date under any applicable period of
extension under a contract entered into as a result of this bid.

31.

OMISSION FROM THE SPECIFICATIONS: The apparent silence of this

SPECIAL CONDITIONS: The Superintendent or Designee has the authority to issue

ANTI-DISCRIMINATION: The School Board of Broward County, Florida, prohibits any
policy or procedure which results in discrimination on the basis of age, color, disability,
gender identity. gender expression, national origin, marital status, race. religion, sex or
sexual orientation. Individuals who wish to file a discrimination and/or harassment
complaint may call the Executive Director, Benefits & EEO Compliance at 754-3212150 or Teletype Machine TTY 754-321-2158.

19.

specification and any Addendum regarding any details or the omission from the
specification of a detailed description concerning any point shall be regarded as
meaning that only the best available units shall be provided and the best commercial
practices are to prevail. and that only materials and workmanship of first quality are
to be used. All interpretations of this specification shall be made upon the basis of
this agreement.

QUALITY: All materials used for the manufacture or construction of any supplies.
materials or equipment covered by this bid shall be new unless otherwise specified. The
items bid must be new, the latest model, of the best quality and highest grade
workmanship.

20.

32

SUBMITTAL OF INVOICES: All Bidders are hereby notified that any invoice
submitted as a result of the award of this bid must be in the same format as any
Purchase Order released as a result of the award of this bid. Each line of the
invoice must reference a corresponding single line shown on the Purchase
Order. A single invoice line must not correspond to or commingle the cost shown on
multiple Purchase Order lines. An invoice submitted that does not follow the same
format and line numbering as shown on the Purchase Order will be deemed to be not
correct, and may be returned to the vendor by the Accounts Payable Department for
correction. Address for submitting invoices is included on Purchase Order.

33.

PURCHASE AGREEMENT: This bid and the corresponding Purchase Orders will
constitute the complete agreement. SBBC will not accept proposed terms and
condilions that are different than those contained in this Invitation to Bid, including
pre-printed text contained on catalogs, price lists, other descriptive information
submitted or any other materials. By virtue of submitting a bid, vendor agrees to not
submit to any SBBC employee. for signature. any document that contains terms and
conditions that are different than those contained herein and that in the event any
document containing any term or condition that differs from those contained herein is
executed. said document shall not be binding on SBBC.

34.

SBBC INFORMATION SECURITY GUIDELINES: It is the responsibility of the vendor

LIABILITY INSURANCE, LICENSES ANO PERMITS: Where Awardees are required to
enter or go onto School Board property to deliver materials or perform work or services
as a result of a bid award, the Awardee agrees to The Hold Harmless Agreement slated
herein and will assume the full duty obligation and expense of obtaining all necessary
licenses, permits and insurance. The Awardee shall be liable for any damages or loss to
the School Board occasioned by negligence of the Awardee (or agent) or any person
the Awardee has designated in the completion of the contract as a result of their bid.

21

BID BONDS, PERFORMANCE BONDS ANO CERTIFICATES OF INSURANCE: Bid
bonds, when required, shall be submitted with the bid in the amount specified in Special
Conditions. Bid bonds will be returned to non-Awardees. After acceptance of bid, the
School Board will notify the Awardee to submit a performance bond and certificate of
insurance in the amount specified in Special Conditions. Upon receipt of the
performance bond. the bid bond will be returned to the Awardee.

22.

ASSIGNMENT: Neither any award of this bid nor any interest in any award of this bid
may be assigned, transferred or encumbered by any party without the prior written
consent from the Director, Procurement and Warehousing Services. There shall be
no partial assignments of this "Bid/RFP' including, without limitation, the partial
assignment of any right to receive payments from SBBC.

Special Conditions and Specifications as required for individual bids. Any and all Special
Conditions that may vary from these General Conditions shall have precedence

18.

NOTE TO VENDORS DELIVERING TO MATERIALS LOGISTICS CENTRAL
{WAREHOUSE): Receiving hours are Monday through Friday (excluding state
holidays and days during which the school district administration is closed) 7:00 a.m.

25.

harmless The School Board of Broward County, Florida and its employees from liability
of any nature or kind, including cost and expenses for any copyrighted, patented, or
unpatented invention, process, or article manufactured or used in the performance of
the contract, including its use by The School Board of Broward County, Florida. If the
Awardee uses any design, device, or materials covered by letters, patent. or copyright. it
is mutually understood and agreed without exception that the bid prices shall include all
royalties or cost arising from the use of such design. device or materials in any way
involved in the work.

16.

BILLING INSTRUCTIONS: Invoices, unless otherwise indicated, must show

CANCELLATION: In the event any of the provisions of this bid are violated by the
contractor, the Superintendent shall give written notice to the contractor slating the
deficiencies and unless deficiencies are corrected within five days, recommendation will
be made lo the School Board for immediate cancellation.

to read and adhere to the SBBC Information Security Guidelines when using any
device connected to the SBBC's network. Following the conclusion of the contract
term, all of SBBC's confidential information must be removed from vendor's
equipment and all access privileges must be revoked. Final payment will be withheld
until the vendor has confirmed. in writing. that all SBBC's confidential information has
been purged from any and all electronic technology devices that were used during
this contract and were connected to the SBBC's network.

Revised 7/13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer
34

 35.

PROTESTING OF BID CONDITIONS/SPECIFICATIONS: Any person desiring to

protest the conditions/specifications in this 1TB, or any Addenda subsequently
released thereto, shall file a notice of intent to protest, in writing, within 72 hours
after electronic release of the competitive solicitation or Addendum and shall file a
formal written protest within ten calendar days after the date the notice of protest
was filed. Saturdays, Sundays, state holidays or days during which the school
district administration is closed shall be excluded in the computation of the 72
hours. If the tenth calendar day falls on a Saturday, Sunday, state holiday or day
during which the school district administration is closed, the formal written protest
must be received on or before 5:00 p.rn, ET of the next calendar day that is not a
Saturday, Sunday, state holiday or day during which the school district
administration is closed. Section 120.57(3)(b), Florida Statutes. as currently
enacted or as amended from time to time, states that "The formal written protest
shall state with particularity the facts and law upon which the protest is

36.

Failure to file a notice of protest or to file a formal written protest within the

time prescribed by Section 120.57(3), Florida Statutes, or a failure to post the
bond or other security required by SBBC Policy 3320 within the time allowed
for filing a bond, shall constitute a waiver of proceedings. The failure to post
the bond required by SBBC Policy 3320, Part VIII, as currently enacted or as
amended from time to time, shall constitute a waiver of proceedings. Notices of
protests, formal written protests, and the bonds required by Policy 3320, shall
be filed at the office of the Director, Procurement and Warehousing Services,
7720 West Oakland Park Boulevard, Suite 323, Sunrise, Florida 33351-6704 (fax
754-321-0936). Fax filing will not be acceptable for the filing of bonds.

37.

SUBMITTAL OF BIDS: All Bidders are reminded that it is the sole responsibility of
the BIDDER to assure that their bid is time stamped in PROCUREMENT AND
WAREHOUSING SERVICES on or beiore 2:00 p.m. ET on date due. The address for
bid submittal, including hand delivery and overnight courier delivery, is indicated as:
7720 West Oakland Park Boulevard, Suite 323, Sunrise, Florida 33351-6704. The
Bidder is fully and completely responsible for the payment of all delivery costs
associated with the delivery of their bid or related material. Procurement and
Warehousing Services will not accept delivery of any bid or related material requiring
the School Board to pay for any portion of the delivery cost or the complete delivery
cost. Prior to bid submittal, ii is the responsibility of the Bidder to be certain that all
Addenda released have been received, that all Addendum requirements have been
completed, and that all submittals required by the Addendum have been timely filed.
(See General Condition 1.)

38.

PACKING SLIPS: It will be the responsibility of the Awardee to attach all packing slips
to the OUTSIDE of each shipment. Packing slip must reference SBBC Purchase
Order number/control number. Failure to provide packing slip attached to the outside
of shipment will result in refusal of shipment at vendor's expense.

39.

USE OF OTHER CONTRACTS: SBBC reserves the right to utilize any other SBBC
contract, any State of Florida Contract, any contract awarded by any other city or
county governmental agencies, other school boards, other community college/state
university system cooperative bid agreement, or to directly negotiate/purchase per
School Board policy and/or State Board Rule 6A-1.012, as currently enacted or as
amended from time lo time, in lieu of any offer received or award made as a result of
this bid if it is in its best interest to do so.

40.

INDEMNIFICATION: This General Condition of the bid is NOT subject to
negotiation and any bid that fails to accept these conditions will be rejected as
"non-responsive."
·

based."

Failure to file a notice of protest or to file a formal written protest within the time
prescribed by Section 120.57(3), Florida Statutes, or a failure to post the bond or
other security required by SBBC Policy 3320, within the time allowed for filing a
bond, shall constitute a waiver of proceedings. The failure to post the bond required
by SBBC Policy 3320, Part VIII, as currently enacted or as amended from time to
time, shall constitute a waiver of proceedings. Notices of protest, formal written
protests, and the bonds required by SBBC Policy 3320, shall be filed at the office of
the Director, Procurement and Warehousing Services, 7720 West Oakland Park
Boulevard, Suite 323, Sunrise, Florida 33351-6704 (fax 754-321-0936). Fax filing
will not be acceptable for the filing of bonds.
POSTING OF BID RECOMMENDATIONS/TABULATIONS: 1TB Recommendations
and Tabulations will be posted in Procurement and Warehousing Services and on
www.demandstar.com on
at 3:00 p.m. ET, and
will remain posted for 72 hours. Any change to the date and time established herein
for posting of 1TB Recommendations/Tabulations shall be posted in Procurement
and Warehousing Services and/or at www.demandstar.com (under the document
section for this 1TB). In the event the date and lime of the posting of 1TB
RecommendationslT abulations is changed, it is the responsibility of each Bidder lo
ascertain the revised date of the posting of 1TB Recommendations!T abulations.
Any person desiring to protest the intended decision shall file a notice of protest, in
writing, within 72 hours after the posting of the 1TB tabulation and shall file a fonrnal
written protest within ten calendar days after the date the notice of protest was filed.
Saturdays, Sundays, stale holidays and days during which the school district
administration is closed shall be excluded in the computation of the 72 hours. If the
tenth calendar day falls on a Saturday, Sunday, state holiday or day during which
the school district administration is closed, the formal written protest must be
received on or before 5:00 p.m. ET of the next calendar day that is not a Saturday
or Sunday, state holiday or days during which the school district administration is
closed. No submissions made after the Bid opening amending or supplementing
the Bid shall be considered. Section 120.57(3)(b), Florida Statutes, as currently
enacted or as amended from time to time, states that "The formal written protest

(Continued):

a)

b)

shall state with particularity the facts and law upon which the protest is

based". Any person who files an action protesting an intended decision shall post
with SBBC, at the time of filing the formal written protest, a bond, payable to
SBBC, in an amount equal lo one percent (1%) of SBBC's estimate of the total
volume of the contract. SBBC shall provide the estimated contract amount lo the
vendor within 72 hours, excluding Saturdays, Sundays and other days during which
SBBC administration is closed, of receipt of notice of intent to protest. The
estimated contract amount is not subject to protest pursuant to Section 120.57(3),
Florida Statutes. The bond shall be conditioned upon the payment of all costs which
may be adjudged against the protestant in an Administrative Hearing in which the
action is brought and in any subsequent appellate court proceeding. In lieu of a
bond, SBBC may accept a cashier's check, official bank check or money order in
the amount of the bond. If, after completion of the Administrative Hearing process
and any appellate court proceedings, SBBC prevails, SBBC shall recover all costs
and charges which shall be included in the Final Order or judgment, including
charges made by the Division of Administrative Hearings, but excluding attorney's
fees. Upon payment of such costs and charges by the protestant, the bond shall be
returned. If the protestant prevails. then the protestant shall recover from the
School Board all costs and charges which shall be included in the Final Order or
judgment, excluding attorney's fees. All documentation necessary for the

SBBC agrees to be fully responsible for its acts of negligence or its agents· acts
of negligence when acting within the scope of their employment and agrees to be
liable for any damages resulting from said negligence. Nothing herein is rntended
to serve as a waiver of sovereign immunity by SBBC. Nothing herein shall be
construed as consent by SBBC to be sued by third parties in any matter arising
out of any contract. Nothing herein shall be construed· as-a waiver by SBBC of
any rights or limits to liability under Section 768.28, Florida Statutes.
VENDOR agrees to indemnify. hold harmless and defend SBBC, its agents,
servants and employees from any and all claims, judgments, costs and expenses
including, but not limited lo, reasonable attorney's fees, reasonable investigative
and discovery costs, court costs and all other sums which SBBC, its agents.
servants and employees may pay or become obligated to pay on account of any,
all and every claim or demand, or assertion of liability, or any claim or action
founded thereon, arising or alleged to have arisen out of the products, goods or
services furnished by the VENDOR, its agents, servants or employees; the
equipment of the VENDOR, its agents, servants or employees while such
equipment is on premises owned or controlled by SBBC; or the negligence of
VENDOR or the negligence of VENDOR's agents when acting within the scope of
their employment, whether such claims, judgments, costs and expenses be for
damages, damage to property including SBBC's property, and injury or death of
any person whether employed by the VENDOR, SBBC or otherwise.

41. PURCHASE BY OTHER PUBLIC AGENCIES: With the consent and agreement of
the awarded contractor(s), purchases may be made under this bid by other agencies.
Such purchases shall be governed by the same terms and conditions as stated
herein.

protest proceedings will be provided electronically by SBBC.

Revised 7/13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

35

 42.

43.

PUBLIC ENTITY CRIMES: Section 287.133(2)(a), Florida Statutes, as currently
enacted or as amended from time to time. states that a person or affiliate who has
been placed on the convicted vendor list following a conviction for a public entity
crime may not submit a bid on a contract to provide any goods or services to a public
entity. may not submit a bid on a contract with a public entity for the construction or
repair of a public building or public work, may not submit bids on leases of real
property to a public entity, may not be awarded or perform work as a contractor,
supplier, subcontractor. or consultant under a contract with any public entity, and
may not transact business with any public entity in excess of the threshold amount
provided in Section 287 017 for CATEGORY TWO [currently $25,000] for a period of
36 months from the date of being placed on the convicted vendor list.

47.

a) A lobbyist is defined as a person who for immediate or subsequent compensation.
(e.q., monetary profit/personal gain) represents a public or private group,
association. organization or business interest and engages in efforts to influence
School Board Members on matters within their official jurisdiction
b) A lobbyist is not considered a person representing school-affiliated groups (e.g.,
PTA, DAC. Band Booster Associations, etc.) nor a public official acting in her/his
official capacity.

CERTIFICATION REGARDING DEBARMENT. SUSPENSION, INELIGIBILITY OR
VOLUNTARY EXCLUSION • Lower Tier Covered Transactions: Executive Order
12549, as currently enacted or as amended from time to time, provides that, to the
extent permitted by law, Executive departments and agencies shall participate in a
government-wide system for non-procurement debarment and suspension. A person
who is debarred or suspended shall be excluded from Federal financial and nonfinancial assistance and benefits under Federal programs and activities. Except as
provided in§ 85.200, Debarment or Suspension,§ 85.201, Treatment of Title IV HEA
participation, and § 85.215, Exception Provision, debarment or suspension of a
participant in a program by one agency shall have government-wide effect. A lower
tier covered transaction is. in part, any transaction between a participant [SBBC] and
a person other than a procurement contract for goods or services, regardless of type,
under a primary covered transaction; and any procurement contract for goods or
services between a participant and a person, regardless of type, expected to equal or
exceed the Federal procurement small purchase threshold fixed at 10 U.S.C. 2304(9)
and 41 U.S.C 253(g) (currently $100,000) under a primary covered transaction; or
any procurement contract for goods or services between a participant and a person
under a covered transaction, regardless of amount. under which that person will have
a critical influence on or substantive control over that covered transaction. A
participant may rely upon the certification of a prospective participant in a lower tier
covered transaction that it and its principals are not debarred. suspended, proposed
for debarment under 48 CFR part 9, subpart 9.4, ineligible, or voluntarily excluded
from the covered transaction. unless it knows that the certification is erroneous.
Each participant shall require participants in lower tier covered transactions to
include the certification for it and its principals in any bid submitted in connection with
such lower tier covered transactions.

c) Lobbyists shall annually (July 1) disclose in each instance and for each client prior to
any lobbying activities, their identity and activities by completing the lobbyist
statement form which can be obtained from Official School Board Records, School
Board Member's Offices or the Superintendent's Office and will be recorded on The
School Board of Broward County's website, www.browardschools.com.
d) The lobbyist must disclose any direct business association with any current elected
or appointed official or employee of SBBC or any immediate family member of such
elected or appointed official or employee of SBBC.
e) Senior-level employees (Pay Grade 30 and above) and/or School Board Members
are prohibited from lobbying activities for one year after resignation or retirement or
expiration of their term of office.

0
48.

b)

44.

45.

The prospective lower tier participant certifies, by submission of this bid, that
neither ii nor its principals is presently debarred, suspended, proposed for
debarment. declared ineligible, or voluntarily excluded from participation in this
transaction by any Federal department or agency.
Where the prospective lower tier participant is unable to certify to any of the
statements in this certification. such prospective participant shall attach an
explanation to this bid.

When identical prices are received from two or more
vendors and all other factors are equal, priority for award shall be given to vendors in
the following sequence:

;,.. The Palm Beach County or Miami-Dade County Certified MinorityN'/omen Business
Enterprise vendor;

► The Florida Certified MinorityN'lomen Business Enterprise vendor;
;,.. The Broward County vendor, other than a Minority1Women Business Enterprise
vendor:

REASONABLE ACCOMMODATION:

Individuals with disabilities requesting
accommodations under the Americans with Disabilities Act (ADA) may call Equal
Educational Opportunities (EEO) at 754-321-2150 or Teletype Machine TTY 754321-2158.

;,.. The Palm Beach County or Miami-Dade County
MinorityN'/omen Business Enterprise vendor;

vendor,

other than

a

;,.. The Florida vendor, whose main office is in the State of Florida, other than a
MinorityN'/omen Business Enterprise vendor

SEVERABILITY: In case of any one or more of the provisions contained in this Bid

;,.. If application of the above critena does not indicate a priority for award, the award
will be decided by a coin toss. The coin toss shall be held publicly in Procurement
and Warehousing Services: the tie low bid vendors invited to be present as
witnesses.
Included as a part of these bid documents is a Form entitled SWORN STATEMENT

DISTRIBUTION: DemandStar by Onvia, \W1w.demandstar.com, is the official method

PURSUANT TO CHAPTER 287.087, FLORIDA STATUTES, AS CURRENTLY
ENACTED OR AS AMENDED FROM TIME TO TIME. ON PREFERENCE TO
BUSINESSES WITH DRUG-FREE WORKPLACE PROGRAMS. This form will be used

approved by Procurement and Warehousing Services for the distribution of all
competitive solicitations including ITBs and RFPs. It is the responsibility of all
interested parties to assure they have received all necessary documents. including
Addenda and have included all necessary information within their response. SBBC
is not responsible for Bidder's failure to obtain complete bidding documents from
DemandStar. SBBC reserves the right to reject any bid as non-responsive for iailure
to include all necessary documents or required Addenda. For information regarding
the above referenced solicitation, contact the designated Purchasing Agent as stated
herein.

Revised 7/13/15

TIE BID PROCEDURES:

;,.. The Broward County Certified MinorityN'lomen Business Enterprise vendor.

shall be for any reason be held to be invalid, illegal, unlawful, unenforceable or void in
any respect, the invalidity, illegality, unenforceability or unlawful or void nature of that
provision shall not affect any other provision and this Bid shall be considered as if
such invalid. unlawful, unenforceable or void provision had never been included
herein
46.

The Executive Director, Public Relations & Governmental Affairs shall keep a current
list of persons who have submitted the lobbyist statement form.

;.. A business that certifies that it has implemented a drug-free workplace program
shall be given preference in accordance with the provisions of Chapter 287.087,
Florida Statutes, as currently enacted or as amended from time to time:

CERTIFICATION
a)

LOBBYIST ACTIVITIES: In accordance with SBBC Policy 1100B, as currently enacted
or as amended from time to time, persons acting as lobbyists must state. at the
beginning of their presentation, letter. telephone call, e-mail or facsimile transmission to
School Board Members, Superintendent or Members of Senior Management. the group,
association. organization or business interest she/he is representing.

by the Bidder to certify that it has implemented a drug-free workplace program. In order
for bid to be considered, the Invitation to Bid form (Page 1 of this bid) must be properly
signed in order for the bid to be considered. A Bidder cannot sign this form in lieu of
properly signing the Invitation to Bid form.

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

36

 49.

MINORITY/WOMEN BUSINESS ENTERPRISE (M/WBE) PARTICIPATION: SBBC has
a MinorityM'omen Business Enterprise (MM'BE) program. MM'BE is defined by SBBC
as any legal entity, other than a joint venture, which is organized to engage in commercial
transactions and which 'is at least 51 % owned and controlled by minority persons. If the
Bidder is a Certified MM'BE by SBBC, Bidder should indicate its certification number on
the Bid Summary Sheet. M/WBE participation is strongly encouraged.
For
information on MM'BE Certification, contact the School Board's Supplier Diversity &
Outreach Program at 754-321-0550 or www.broward.k12.fl.us/supply/vendor/mwbe.htm.

50.

SBBC MATERIAL NUMBER: The seven digit number shown in parenthesis at the
beginning of an item on the Bid Summary Sheet represents the School Board's material
number for the item. It does not represent any manufacturer/distributor model/part
number.

51.

SBBC PHOTO IDENTIFICATION BADGE:
Background Screening:

Awardee agrees to comply with all the requirements of
Sections 1012.32 and 1012.465, Florida Statutes, and that Awardee and all its personnel
who (1) are to be permitted access to school grounds when students are present, (2) will
have direct contact with students, or (3) have access or control of school funds will
successfully complete the background screening required by the referenced statutes and
meet the standards established by the statutes. Personnel shall include employees,

representatives, agents or sub-contractors performing duties under the contract to
SBBC, and who meet any or all of the three requirements identified above. This
background screening will be conducted by SBBC in advance of Awardee or its
personnel providing any services. Awardee will bear the cost of acquiring the background
screening required under Section 1012.32, Florida Statutes, and any fee imposed by the
Florida Department of Law Enforcement to maintain the fingerprints provided with respect
to Awardee and its personnel. The Parties agree that the failure of Awardee to perform
any of the duties described in this section shall constitute a material breach of this 1TB
entitling SBBC to terminate immediately with no further responsibilities or duties to
perform under this Agreement. Awardee agrees to indemnify and hold harmless SBBC,
its officers and employees of any liability in the form of physical or mental injury, death or
property damage resulting in Awardee's failure to comply with the requirements of this
section or Sections 1012.32 and 1012.465, Florida Statutes.

SBBC issued identification badges must be worn at all times when on SBBC
property and must be worn where they are visible and easily readable.
As of 7/01/15. Fieldprint, Inc. has been contracted to provide all background and
fingerprinting services. All questions pertaining to fingerprinting, photo identification and
background check services must be directed to the Project Coordinator at 754-321-1830
or 754-321-2374. Each individual, for whom a SBBC photo identification badge is
requested, must be registered into the Fieldprint, Inc. applicant enrollment website.
A background check will be conducted for each badge applicant. SBBC reserves the right
to require additional information, should it be necessary, and to deny the issuance of a
badge to an applicant. Any applicant, that has been denied a badge, is prohibited from
entering SBBC property as an employee, sub-contractor or agent of a contract Awardee.
Applicant enrollment and scheduling website is www.fieldprintflorida.com. The total
fee(s) for the SBBC photo identification badge, fingerprinting and a FBI background
check
can
be
found
at
the
following
website:
http://www.broward.k12.fl.us/po1icc/pdf/seccle/FIELDPRINT CODES.pd!
Payment
options can be made by electronic check (e-check), Visa, MasterCard or use of an
established escrow account code. These fees are non-refundable and are subject to
change without notice. Badges are issued for a one-year period and must be
renewed annually. The renewal date will be one year from date of issuance. Failure
to renew the badge, at that time, will result in the vendor being required to re-apply
and pay the going rate for badging and fingerprinting.
Vendors shall return expired and/or terminated employee badges to the following
location: The School Board of Broward County, Florida, Attn: Fieldprint, lnc., 600
S.E. 3•d Avenue, Fort Lauderdale, Florida 33301.

52. AUDIT AND INSPECTION OF AWARDEE'S DOCUMENTS AND RECORDS: The
District or its representative reserves the right to inspect and/or audit all the Awardee's
documents and records as they pertain to the products and services delivered under this
agreement. Such rights will be exercised with notice to the Awardee to determine
compliance with and performance of the terms. conditions and specifications on all
matters, rights and duties, and obligations established by this agreement.
Documents/records in any form shall be open to the District or State's representative and
may include but are not limited to all correspondence, ordering, payment, inspection, and
receiving records, contracts or sub-contracts that directly or indirectly pertain to the
transactions between the District and the Awardee(s).
53. ORIGINAL DOCUMENT FORMAT: Only the terms and conditions of this solicitation as
they were released by SBBC, or amended via Addendum, are valid. Any modification to
any term or condition by a vendor is not binding unless it is expressly agreed to, in
writing, by SBBC.
54. CREDIT CARDS: Individual schools and departments may place some orders and
utilize, as the form of payment, a District-issued credit card to the extent authorized by
the School Board. These orders will be made via phone or fax for direct delivery and
billing to the requesting work location. Please note that credit card purchases will benefit
all vendors by providing immediate payment (i.e. within 48-72 hours), thereby eliminating
the need to submit an invoice to the District's Accounts Payable Department or reconcile
receivable balances. For credit card purchases, all vendors must have the capability to
accept fax orders, which must be confirmed by calling back the requesting work location
to verify prices and obtain a credit card number. Only actual items shipped/delivered can
be charged to the credit card account (i.e., no back-orders). All purchase deliveries must
include a packing slip or receipVinvoice listing the items and prices of goods delivered.
For security reasons, the credit card charge receipt showing the work location's credit
card number cannot be attached to the packing slip or receipVinvoice submitted as part
of the purchase delivery. District work locations may request that a vendor maintains
secure records of the credit card account assigned an alias or password, to avoid
divulging the actual credit card number upon every purchase.
55. NONCONFORMANCE TO CONTRACT CONDITIONS: Items offered may be tested for
compliance with bid conditions and specifications at any time. Items delivered, not
conforming to bid conditions or specifications, may be rejected and returned at vendor's
expense. Goods or services not delivered as per delivery date in bid and/or Purchase
Order may be rejected upon delivery and/or may be purchased on the open market. Any
increase in cost may be charged against the Awardee. Any violation of these stipulations
may also result in:
a) For a period of two years. any bid submitted by vendor will not be considered and will
not be recommended for award.
b) All departments being advised not to do business with vendor.
56. CONE OF SILENCE: Any proposer, or lobbyist for a proposer, is prohibited from having
any communications (except as provided in this rule) concerning any solicitation for a
competitive procurement with any School Board member, the Superintendent, any
Evaluation Committee Member, or any other School District employee after Procurement
and Warehousing Services releases a solicitation to the General Public.
All
communications regarding this solicitation shall be directed to the designated Purchasing
Agent unless so notified by Procurement and Warehousing Services. This "Cone of
Silence" period shall go into effect and shall remain in effect from the time of release of
the solicitation until the contract is awarded by the School Board. Further, any vendor, its
principals, or their lobbyists shall not offer campaign contributions to School Board
Members or offer contributions to School Board Members for campaigns of other
candidates for political office during the period in which the vendor is attempting to sell
goods or services to the School Board. This period of limitation of offering campaign
contributions shall commence at the time of the "cone of silence' period for any
solicitation for a competitive procurement as described by School Board Policy 3320, Part
II, Section GG as well as School Board Policy 1007, Section 5.4 - Campaign Contribution
Fundraising. Any vendor or lobbyist who violates this provision shall cause their
Proposal (or that of their principal) to be considered non-responsive and therefore
be ineligible for award.
57. TERMINATION: This contract award may be terminated with or without cause by SBBC
during the term hereof thirty (30) days after the Superintendent gives written notice to the
other parties that a recommendation will be made to the School Board for the contract
award's termination.
58. EVALUATION AND BIDS: SBBC evaluates all Bids in accordance with the State of
Florida Statutes 119.071 and 286.0113.

Revised 7 /13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer
37

 59. MEET OR RELEASE: If during the contract term, SBBC is offered a lower price from a
third party supplier for a product or service awarded under this contract, or offers
another item that meets or exceeds the specifications for the item at a lower price than
the awarded price. SBBC will request Awardee to meet the lower price offered by the
third party supplier. Awardee will be required to respond to this request within three (3)
days of request. If Awardee Is unable to meet the lower price, SBBC will be released
from its contractual obligation to purchase the item under this contract. No response to
this request will indicate that Awardee is unable to offer item at a lower price. This
action, purchasing awarded item from third party supplier, will not hold SBBC in default
of contract. Each purchase will be considered separate and apart from each other.
60. CONFIDENTIAL RECORDS: The Awardee acknowledges that certain information
about the District's students is ccntained in records created, maintained or accessed by
the Vendor and that this information is confidential and protected by the Family
Educational Rights and Privacy Act of 1974 (FERPA) (20 U.S. C. 1232g), and/or the
Health Insurance Portability and Accountability Act (HIPAA) (45 CFR parts 160-154) and
related District policies, as amended from time to time, currently available at
www browardschools.com. The confidential information cannot be disclosed unless
valid consent is obtained from the students or their legal guardians. Both parties agree
to protect these records in compliance with FERPA, HIPAA, and the District's policy. To
the extent permitted by law, nothing contained herein shall be construed as precluding
either party from releasing such information to the other so that each can perform its
respective responsibilities.

Vendor agrees that ii may create. receive from or on behalf of the District. or have
access to, records or record systems that are subject to FERPA andlor HIPAA
/collectively. the "Confidential Records"). Vendor represents, warrants. and agrees that
,t will: (1) hold the Confidential Records in strict confide11ce and will not use or disclose
the Confidential Records except as /a) permilled or reqwred by this Agreement. (b)
required by law, or /c) otherwise authorized by the District in writing: (2) safeguard the
Confidential Records according to commercially reasonable administrative, physical and
technical standards as required by law: and (3) continually monitor its operations and
take any and all action 11ecessary lo assure that tile Confidential Records are
safeguarded in accordance with the tenns of this Agreement. At the request of the
District. Vendor agrees to provide the District with a written summary of the procedures
Vendor uses to safeguard the Confidential Records. A breach of these confidentiality
requirements shall constitute grounds for the District lo lerminale any Agreement with
Vendor.

Revised 7 /13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

38

 The Business Practice Bulletin 0-100: Procedure for
Property & Inventory Control dated 2015 and 2017 that
are referenced in the Director's response can be found in
Section V: Supplements of this report.

39

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER
March 16, 2017

I

SIGNATURES ON FILE

TO:

All Principals/Assistant Principals
Office Managers

FROM:

Daniel Gahl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

MUSICAL INSTRUMENT RECEIPT OF EQUIPMENT PROCESS

ACTION: Please scan and email verification of musical instrument delivery (packing slip) to Diana
Sterner within 24 hours of receipt. To ensure timely delivery of all musical equipment, it is
necessary to follow this process.
RATIONALE: On January 18, 2017, the Board approved the escalation of SMART allocations
for musical instruments. This allows all year 3, 4 and 5 schools to place their orders during year
3, 2016-2017 school year, of the Bond.

For additional information, please contact Diana Sterner, Applied Learning Budget Support
Specialist, at Diana. Sterner@browardschools.com.

DG/SC
c: Senior Leadership Team
School Performance & Accountability Directors

40

 http://leg.state.fl.us/STATUTES/index.cfm?App_mode=Display_St ..

Statutes & Constitution :View Statutes :->2017->Chapter 274: On!...

Select Year:

The

2017

a

2017

Go

Florida Statutes

Title XVIII
PUBLIC LANDS AND
PROPERTY

ChaP.ter 274
TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL

View Entire
ChaP-ter

GOVERNMENTS
CHAPTER 274

TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS
274.01

Definitions.

274.02
274.03
274.04

Record and inventory of certain property.
Property supervision and control.
Property acquisition.

274.05
274.06
274.07
274.08

Surplus property.
Alternative procedure.
Authorizing and recording the disposal of property.
Penalty.

274.09

Construction.

274.10

Initiation of act.

274.11

County health department property.

274.12

Special districts subject to chapter.
Copyright© 1995-2019 The Florida Legislature

of 1

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11/111/H)

41

,.,,,v,

n1'~

 3204

PROPERTY ACCOUNTABILITY AND RESPONSIBILITY
THE BOARD DESIGNATES THAT PRINCIPALS SHALL BE THE CUSTODIANS OF
PROPERTY AT THE SCHOOLS AND THAT DIRECTORS/SUPERVISORS SHALL BE THE
CUSTODIANS OF PROPERTY FOR THE COUNTY SUPPORT SERVICES DEPARTMENT.
AUTHORITY: F.S.230.22(1)(2)
Policy Adopted 12/17/81

Policy Rewritten: 1/20/98

DEFINITIONS
1.

"Custodian" - shall mean the person to whom the custody of School Board property has
been delegated by The School Board of Broward County, Florida.

2.

"Property" - shall mean all tangible personal property of a nonconsumable nature, whose
unit value and life expectancy corresponds to that set in Florida Statute 274.

RULES
1.

All physical inventories shall be conducted by the Property and Inventory Control
Department.

2.

Regularly, the Property and Inventory Control Department shall delete the property
records of equipment that has been classified stolen or missing for two (2) consecutive
annual inventories.

3.

The Property and Inventory Control Department shall establish and maintain a detailed
manual of procedures which outlines all rules and guidelines for inventory control. This
Procedure Manual shall comply with Florida State Statute and the Rules of the Auditor
General.

4.

Upon approval of the custodian of the property, employees/students may remove
equipment from a School Board location as long as it is for use in conjunction with the
employee's job assignment or a student's study assignment and does not impede the
educational purposes of the school or location. The proper process for temporarily
removing School Board equipment from a location is outlined in the Manual of Property
Control Procedures.

AUTHORITY: F.S.230.22 (1)(2)
Rules Adopted:
12/17/81: 7/1/82: 2/2/84: 1/21/88:
1/17/89: 5/16/89:
2/19/91

-142

Rules Rewritten: 1/20/98

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER
October 18, 2019

Signatures On File

TO:

All Principals/Assistant Principals
Office Managers

FROM:

Daniel Gohl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

SMART PROPERTY AND INVENTORY

ACTION: To ensure we are adhering to Florida Statute (Chapter 274) and School Board Policy
3204 as referenced in Business Practice Bulletin 0-100, all schools having received items as part
of the SMART Music allocation, must complete the following steps.
1. Pull a PNI 811 Asset Report for your school location.
2. Review report to determine accuracy, including serial numbers, description and/or quantity
received for all SMART Music purchases.
3. Locate items listed as having "none" or "omission" in the serial number cell.
4. For each item where "none" or "omission" is indicated in the serial number cell, utilizing
the vendor invoice and the physical item, determine if the item has a serial number
physically indicated on the item itself. Indicate this discrepancy in your location database.
5. When the review is complete, the Property Custodian, principal, should report all
discrepancies to Accounting & Financial Reporting-Capital Assets via the Capital Assets
Conference including
a. Copy of the invoice
b. Photo of serial number, if it is not included on invoice
c. List of additional discrepancies
RATIONALE: On January 18, 2017, the School Board voted to escalate the SMART Bond funding
for musical instruments and equipment. This ensured that all schools with music programs were
able to purchase their musical instruments and equipment in Year 3 of the Bond. Applied Learning
assisted schools and the Business Support Center in the receiving of instruments and equipment
online when sites were behind on receiving. In some instances, serial numbers were not indicated
on vendor invoices and thus might not be reflected in the PNI 811.
DG/SC
cc: Senior Leadership Team
Directors, School Performance & Accountability

43

 --------------------------------

···-··-·-··········

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIELGOHL
CHIEF ACADEMIC OFFICER

November 1, 2019

Signatures On File

TO:

All Principals/Assistant Principals
Off ice Managers

FROM:

Daniel Gahl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

SMART MUSICAL INSTRUMENT AND EQUIPMENT PROPERTY AND
INVENTORY PROCESS UPDATE AND DEADLINE

ACTION: All schools having received items as part of the SMART Music allocation, must

complete the following steps prior to December 13, 2019 in conjunction with the Semi-Annual
Inventory Form to prevent the likelihood of audit exceptions.
1. Pull a PNI 811 Asset Report for your school location.
2. Review report to determine accuracy, including serial numbers, description and/or
quantity received for all SMART Music purchases.
3. Locate items listed as having "none" or "omission" in the serial number cell.
4. For each item where "none" or "omission" is indicated in the serial number cell, utilizing
the vendor invoice or packing slip and the physical item, determine if it has a
manufacturer's serial number physically indicated on the item itself. Indicate this
discrepancy in your location database. If neither the invoice nor the physical item include
a manufacturer's serial number then the Office of the Chief Auditor (OCA) should be
contacted to provide a specific OCA serial number for each item.
5. When the review is complete, the Property Custodian, principal, should report all
discrepancies to Accounting & Financial Reporting-Capital Assets via the Capital Assets
Conference including
a. Copy of the invoice
b. Photo of serial number, if it is not included on invoice
c. List of additional discrepancies
These steps ensure compliance with Florida Statute (Chapter 274) and School Board Policy
3204 as referenced in Business Practice Bulletin 0-100.
RATIONALE: On January 18, 2017, the School Board voted to escalate the SMART Bond

funding for musical instruments and equipment. This ensured that all schools with music
programs were able to purchase their musical instruments and equipment in Year 3 of the Bond.
Applied Learning assisted schools and the Business Support Center in the receiving of
instruments and equipment online when sites were behind on receiving. In some instances,
serial numbers were not indicated on vendor invoices and thus might not be reflected in the PNI
811.

44

 THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
OFFICE OF SCHOOL PERFORMANCE & ACCOUNTABILITY

Valerie S. Wanza, Ph~D.
Chief Officer
Phone: 754-321-3838

Facsimile: 754-321-3886

August 1, 2019

TO:

All Principals

FROM:

Valerie S. Wanza, Ph.D.
Chief School Performance and Accountability Officer

SUBJECT:

SEMI-ANNUAL INVENTORY FORM

ACTION: Every school must complete the on-line Semi-Annual Inventory Form for Property and Inventory
using the following steps:
1.

Assign a staff designee who assists you in monitoring Property and Inventory to complete the SemiAnnual Inventory Form located in OSPA Central V2.0. http://broward.k12.fl.us/ospa/ospa-central2/

2.

Follow the directions on the OSPA Central V2.0 Manage Users page to grant your designee access
to complete the Semi-Annual Inventory Form. The form is located on the left side under the Main
Menu.

3.

If your school has no audit exceptions, this form must be completed and digitally signed prior to the
end of each semester. (By December 13, 2019 and by May 29, 2020.) If quarterly inventories are
required as a part of your school's corrective measures due to audit exceptions, this form must be
completed and digitally signed before the end of each quarter. (By October 11, 2019; by December
13, 2019; by March 13, 2020; and by May 29, 2020.)

4.

Remember to review the form with your designee to ensure accuracy before signing and saving.
After saving the form, print a hard copy for your records.

RATIONALE: As outlined in Business Practice Bulletin 0-100, Procedure for Property & Inventory Control,
Section D. 5., Conducting Semi-Annual Inventories, an on-line form has been developed to assist schools
in following the procedures.
If you have any technical questions about the Semi-Annual Inventory Form, please contact Yaco Zaragoza,
Programmer, Office of Service Quality at yaco.zaragoza@browardschools.com or at 754-321-3877.
VW/DH:bjw
Attachments
c:

Joris Jabouin, Chief Auditor
Directors, Office of School Performance & Accountability
Ali Arcese, Manager, Property & Inventory Audits

•.

a:-.~-~

V"1

E;toril:shcd 1?15

BROWARD
County Public Schools
45

 OFFICE OF THE CHIEF STRATEGY & OPERATIONS OFFICER

MAURICE L. WOODS
CHIEF STRATEGY & OPERATIONS OFFICER

July 30, 2019
TO:

Joris M. Jabouin
Chief Auditor

FROM:

Maurice L. Woods
Chief Strategy & Operations Officer

SUBJECT:

RESPONSE TO PROPERTY AND INVENTORY AUDIT FINDING 4 FOR
COCONUT CREEK AND NORTHEAST HIGH SCHOOLS

I reviewed the attached memorandum, Response to Property and Inventory Audit
Finding 4 for Coconut Creek and Northeast High Schools, from Director Nell Johnson,
Business Support Center. I support the measures Ms. Johnson will put in place for the
Business Support Specialists, as well as her engaging appropriate departments to
determine the most efficient way for District locations to receive purchase documentation.
Please contact me if you require additional information at 754-321-2610.
MLW:dsc
Attachment
c:

Nell Johnson

~
-~- · B R YlARD
ty Pubfic Schools
counQ
46

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
NELL JOHNSON
DIRECTOR 1 BUSINESS SUPPORT CENTER

July 30, 2019
TO:

Maurice L Woods
Chief Strategy and Operations Officer

FROM:

Nell Johnson -f/.i,R-Director, Business Support Center

SUBJECT:

RESPONSE TO PROPERTY AND INVENTORY AUDIT FINDING 4 FOR
COCONUT CREEK AND NORTHEAST HIGH SCHOOLS

We have reviewed and agreed with audit finding 4 and the recommendation noted in the
Property and Inventory reports for Coconut Creek and Northeast High Schools.
RECOMMENDATIONS: The OCA recommends when placing tangible personal property
orders on behalf of a location, framework purchase orders should not be used to purchase items
in "lots," "bundles," or "attached lists." To accurately account for each property item
electronically, tangible personal property must be ordered on unique lines of a requisition, and
the appropriate delivery address should be noted.
The OCA also recommends when tangible personal property is received online, the individual
must process the goods receipt for each item separately and record the unique serial number
for each property item within the system. The new purchase documentation should be provided
to the location so that it can be maintained in the site's property binder for future reconciliation
and subsequent application of a District-assigned serial number for tracking. Only if an item
does not physically possess a manufacturer's serial number should the word "none" be utilized
when receiving those items online.

MANAGEMENT RESPONSE: Agree. We will immediately address these recommendations
with all Budget Support Specialists and emphasized the importance of using and following the
Business Support Specialist training manual that includes all training materials such as the
Procurement 101 training manual and Business Practice Bulletin 0-100. Upon review of these
documents, Business Support Center (BSC) Specialists will understand that each tangible
personal property item must be ordered on a unique line of a requisition. We will also, ensure
that specialists understand that appropriate delivery addresses must be noted on all orders. As
part of constant continuous improvement, this recommendation will be a reoccurring topic in
BSC staff meetings.
When tangible personal property is received online, we will process each item separately and
record the unique serial number for each property item in the system. Only when an item does
not physically possess a manufacturer's serial number will the word "NONE" be entered when
receiving online.

~BROWARD
11/1
County Pubfic Schools

47

 Response to Property and Inventory Audit Finding 4
For Coconut Creek and Northeast High Schools
July 30, 2019
Page 2

We will communicate with Information & Technology, Procurement & Warehousing Services,
Accounting and Financial Reporting, and the Capital Assets Departments to determine the most
efficient way for District locations to obtain new purchase documentation for tangible property
purchased.
The Business Support Center recognizes the importance of this finding. We will strive to
improve the requisition and on-line receiving processes to avoid reoccurrence of practices noted
in the report.
If you have additional questions regarding this matter, please do not hesitate to contact me at

754-321-0668.
NJ:ol

48

 OFFICE OF THE CHIEF STRATEGY & OPERATIONS OFFICER

MAURICE L. WOODS
CHIEF STRATEGY & OPERATIONS OFFICER

July 30, 2019
TO:

Joris M. Jabouin
Chief Auditor

FROM:

Maurice L. Woods
Chief Strategy & Operations Officer

SUBJECT:

PROCUREMENT & WAREHOUSING SERVICES DEPARTMENT AUDIT
REPORT ON PROPERTY INVENTORY FOR FISCAL YEAR 2019/20

reviewed the attached memorandum, Audit Response with Corrective Action Plan
2019-2020 Coconut Creek High (BStock), from Director Mary Coker, Procurement &
Warehousing Services Department. I approve the preventive measures implemented by
Ms. Coker. Please contact me if you require additional information at 754-321-2610.
MLW:dsc
Attachment
c:

Mary Coker

~Bcounty
ROP\~f
u ic1:~R
49

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
MARY CATHERINE COKER, DIRECTOR
PROCUREMENT & WAREHOUSING SERVICES

July 25, 2019
TO:

Maurice Woods
Chief Strategy and Operations Officer

FROM:

Mary Coker
Director, Procurement & Warehousing Services

SUBJECT:

AUDIT RESPONSE WITH CORRECTIVE ACTION PLAN
2019-2020 COCONUT CREEK HIGH (BSTOCK)

In this Memo Procurement & Warehousing Services (PWS) will respond to the Audit
Report on Coconut Creek High 1681.
FINDING 4:
The BPS 0-100 states when ordering tangible personal property, locations are prohibited
from purchasing items in lots, bundles, or attached list. In order to accurately account for
each property item electronically, tangible personal property must be ordered on unique
lines of a requisition, and the appropriate delivery address should be noted. Two
purchase orders were identified during that audit where the department purchased
tangible personal property on behalf of the school as a bundle and as an attached list.
The assets were inaccurately listed on the school's inventory list. The Supply
Management & Logistics Department should have rejected the requisitions for tangible
personal property because they did not comply with appropriate guidelines. The
historical cost of the assets was $69,808.
RECOMMENDATIONS:
The OCA recommends that the Procurement and Warehousing Services
Department reject all requisitions for tangible personal property not complying with
appropriate guidelines.
MANAGEMENT RESPONSE: Agree. Standard Requisitions. including SMART Standard
Requisitions, are to be used when requesting purchases for assets. Framework
Requisitions should not be used for assets. If Framework requisitions are received for
assets, PWS should reject (block) the requisition and instruct the Requisitioner to submit
on a Standard Requisition. The Standard Requisition should be converted to a Standard
Purchase Order.
During the Coconut Creek High School 1681 audit, it was identified that assets were
purchased using an inappropriate SAP purchase order document type: meaning, a
Framework Purchase Order rather than Standard Purchase Order. This finding is an
exception to standard practice, however the Purchase Requisition (PR)/Purchase Order

BROWARD
50

 (PO) process is manual, and therefore subject to human error. In an effort to reduce the
risk for human error, proactive measures have been put in place internally (PWS Staff)
and externally (Requisitioner's).
Preventive measures taken within PWS include;
1. Staff Training - Purchasing Agent Specialists, the PWS staff responsible for
converting PRs to POs, were re-trained by PWS leadership on the appropriate
use for each procurement-related SAP document type
2. Staff Checklist - A Purchase Requisition/Purchase Order Checklist was
developed over the course of several staff meetings to ensure critical elements
are reviewed prior to converting each purchase requisition to purchase order
3. Ongoing Review - This checklist is used as a guideline for PWS Staff and is
continuously reviewed and updated as part of ongoing continuous improvement
efforts
Additional preventive measures have been implemented with district Requisitioner is,
including;
1. Requisitioner Training - The Procurement 101 training manual has been updated
to include several references to the purchase and receipt of assets
a. Asset related topics include; appropriate document type utilization.
receiving and serial numbers, and error resolution if corrections are
required
Attached you will find the PR/PO Checklist and the asset related excerpts from the
Procurement 101 training manual. The Procurement 101 training manual can be
reviewed in its entirety on the PWS website, located HERE.
All these preventive controls were implemented at the start of 2019/2020 school year.
If you have any questions or require additional information. please contact
Director Ms. Mary Coker of the Procurement & Warehousing Services Department

at 754-321-0501.
MCC:dm
Attachments

cc: Ali Arcese, Manager, Office of the Chief Auditor

51

 Purchase Requisition/
Purchase Order Checklist

~ PROCUREMENT & WAREHOUSING SERVICES
Broward Countv Pubhc Schools

The purpose of this checklist is to perform due diligence and take foreseeable measures to ensure requirements
are met prior to converting a requisition to a purchase order. There may sometimes be exceptions, but use these
tasks as a guideline.

Description
Material Group & PGroup
D Appropriate Material Group Applied
D Appropriate PGroup Applied

Standard

Framework

SMART
ONLY
(regardless
of type)

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

NA

X

X

NA

X

X

X

NFY

ALL

If not, block and instruct for changes and re-routing
to ensure proper approvals are captured
Header Notes
D Are there any specific notes in the Header?
D

Previous PO referenced in Header 7

Take appropriate Action
Document Type
D Is appropriate document type used?
D Framework Reqs for Services Only
D Framework Req does not include
assets
D Framework Req includes "B"
D Maximo reqs need Maximo POs
D Stock Transport Materials should
not go to vendors "1"
*Pay attention to Assets!!!
Attachments for Standard Reqs
D Quote correct for Requisition?
D Vendor matches
D Pricing matches (unit & extended)
D UoM matches
D Descriptions match
D Quote valid? Date = not expired
Attachments for Framework Reqs
D Quote included (not required if Bid has
standard pricing)

D
D

iJ

No Assets included
For a Service?
D If not on bid, are quotes attached?
D If quote, confirm matching for
vendor, price, UOM, description
Quote valid? Date= not expired

52

 ~ PROCUREMENT

Purchase Requisition/
Purchase Order Checklist

& WAREHOUSING SERVICES
Broward Countv Public Schools

Description

Standard

Framework

SMART
ONLY
(regardless
of type)

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

NFY

ALL

Auth
Bid Spend Author1ty/Exp1rat1on
/E

D

□
D
D

Is there a contract in place?
If yes, is the correct Bid ID applied?
Does the Bid have available spend
authority?
Is the bid still active?

Error Prevention

D
D
D

D
D
D

Are they mixing bids? (they shouldn't}
Are they mixing vendors? (they shouldn't)
PO Text in bottom of req? Or in header
that needs to be move to item text print
Are all requirements met? If one or more
requirements are not met= BLOCK
If I block, did I put my contact name and
number?
If it was resubmitted after blocking, did
they fix?

Material #s (not Material Groups)
D

D

Is there a material #?
If yes, did it pull in the correct information?
Pricing
D Agreement#
Vendor
D Description
D Bid ID

□

□

Manual vs. Batch
D

Is it a SMART PO? If yes, did I manually
push?

NA

NA

X

NA

X

X

X

X

If no Bid:

D

□
□
□
-

Under $5k? Quote attached?
Over $5k? 3 Quotes attached?
Over $50k? Bid Waiver or Board Approval?
If waiver, review with Marissa

53

X

 ~ PROCUREMENT

Procurement 101

& WAREHOUSING SERVICES

Training Material related to Assets

Broward County Public Schools

The following instructions are included in the Procurement 101 Training Manual in a proactive effort to properly
request the purchase of assets.
•

The Procurement 101 Manual covers a assets by definition, PR type, and scenarios
https://www.browardschools.com/cms/lib/FL01803656/Centricity/domain/12708/sbbc%20reference%20page/
Procurementl0l TrainingManual 01232019.pdf

o

Page 11

o

Page 15

1

Quick tips: Accounting Information

f

Internal
Order
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55

 School Name:

Northeast High (1241)

Principal:

Anthony Valachovic

Address:

700 NE 56th Street

Oakland Park, FL 33334
Other departments required to respond to the Property and Inventory Audit Findings:
Location Name:
Director:

Applied Learning Department (9816)
Susan Cantrick

Location Name:
Director:
Tasked Assigned Director:

Business Support Center (9809)
Nell Johnson
Sheena Newton

Location Name:
Director:

Capital Budget (9731)
Omar Shim

Location Name:
Director:

Exceptional Student Learning Support Department (ESLS) (9780)
Sonja Clay

Location Name:
Director:

Warehousing Services Department- B-Stock (9613)
Mary Coker

Total
Number of
Items on
Inventory
2,230

Historical
Value of
All Items
on
Inventory
$2,579,912

Items
Unaccounted
for (IUAF)

Historical Cost (IUAF)
Not Physically
Accounted for

Out of
Compliance

$31,544

$4,330

27

Total Net
Value
IUAF

Percentage
of Dollars
Cost IUAF

$3,777

1.4%

As a result of the property and inventory audit conducted at Northeast High, it was determined that some
controls over inventory and fixed assets were out of compliance with the District's policies and procedures.

Finding 1
During the property and inventory audit, the Inventory Audit Specialist (IAS) was not able to account for
21 fixed assets totaling $31,544.

Recommendations for Northeast High School
The principal should ensure that a reconciliation of assets is conducted semi-annually to comply with
policies and procedures. The principal can improve accountability and the safeguarding of the District's
assets by strengthening the internal controls at the school. Some examples of actions that can assist in
strengthening internal controls are creating a Property and Inventory team and providing all staff with all
procedures implemented by the principal. Every effort should be made to locate the missing items.
The Office of the Chief Auditor (OCA) recommends the principal register designated Property and
Inventory team member(s) for the Inventory Process & Tips training offered by the Information and
Technology Department. Also, the principal should review Business Practice Bulletin 0-100 Procedure for
Property and Inventory Control (BPB 0-100) with the school's Property and Inventory team and ensure
compliance with all policies and procedures.

56

 (continued Northeast High School)
Finding 2
During the audit, the IAS reviewed two police reports and determined that they were out of compliance.
The first police report that was reviewed was filed by the school on November 14, 2017 and included five
lost iPads. The last known secure date of the iPads was January 1, 2015, two and a half years prior to the
report. A second police report was reviewed for a golf cart that was reported stolen on November 1, 2016,
but the last known secure date was October 25, 2015. The delay ofreporting theft or vandalism is beyond
the allowable two business days permissible according to the BPB 0-100. The estimated historical cost of
the lost equipment is $4,330.
Recommendations for Northeast High School
The school must take appropriate measures to ensure the safekeeping of all tangible personal property,
which includes securing all high-theft equipment during hours of non-operation.
The OCA recommends that tangible personal property be designated to individual staff to oversee the
equipment and report any loss or theft to the appropriate administration in "real-time." Additionally,
tangible personal property that is not utilized on a day-to-day basis should be stored in a secured location,
and the appropriate staff should physically verify this property as needed to provide the most effective
means of securing all tangible personal property.
In the event of theft or vandalism, the property custodian should report the loss to the Special Investigation
Unit (SIU) and the local authorities at the time of the incident. The reporting should be completed within
two business days from when the incident is known.
Finding 3
While processing surplus documents provided by the school, the IAS found that several fixed assets were
still active in the Master File Database of Capital Asset. These fixed assets were disposed of but were not
fully depreciated. The approximate net "book value" of the property at the time of disposition was $2,969.
As a practice, Accounting and Financial Reporting - Capital Assets (AFRD-CA) requires that locations
provide the reason for disposing of an asset if it still contains useful life and has not been fully depreciated.
If the location fails to provide the information, then the records remain active. The school was not able to
provide the additional information required.
BPI#

Description

Acquisition
Date

Approximate Net Value of
Property
(at the time of disposition)

07-06187
12-02690

1 O" Curved Floor Display
Club Golf Cart

14-02781 Lexmark C792E Color Laser Printer
Total Approximate Net Book Value ofTPP

11/30/2006
02/02/2012

$716.01
$1,180.00

11/20/2013

$1,073.44
$2,969.45

Recommendations for Northeast High School
When locations surplus obsolete or damaged tangible personal property and the tangible personal property
contains net book value (useful life), the location should provide the required proof of damage or reason
why it was deemed obsolete to AFRD-CA so that the asset record can be deactivated in the District's Master
File of Capital Assets. According to School Board Policy 3202 Disposal of Surplus and/or Obsolete
Property, before being declared unusable, surplus, or obsolete, all furniture, equipment or other properties

57

 (continued Northeast High School)
shall be evaluated by a committee appointed by the Superintendfor such purpose. Pursuant to F.S. 274.07,
School board authorized the Superintendent, or his/her designee to dispose ofBoard property (equipment,
furniture, vehicles, etc . .) which he/she has determined to be surplus, obsolete, irreparable, uneconomical
to repair, or for which there is not demand, in accordance with the requirements contained in F.S. 274.05
and 274.06.
Finding 4
During the property and inventory audit, 246 asset record discrepancies were documented. Of the 246, 192
discrepancies did not comply with BPB 0-100. The discrepancies included incorrect serial numbers,
surplused equipment not removed from inventory, bundled assets, and new/found assets which were not
found on the Master File Database of Capital Assets. According to the Business Practice Bulletin 0-100
when ordering tangible personal property, locations are prohibited from purchasing items in "lots, "
"bundles, " or "attached lists. " In order to accurately account for each property item electronically,
tangible personal property must be ordered on unique lines of a requisition, and the appropriate delivery
address should be noted. Also, all locations are minimally required to conduct semi-annual inventories to
ensure the District's property records are accurately maintained and updated. In reviewing the
discrepancies, the IAS found that the word "none" was inaccurately entered for 190 asset records by various
departments on behalf of the school. The word "none" should only be utilized when receiving those items
online that do not have a manufacturer-assigned serial number. The manufacturer-assigned serial numbers
were identified for all 192 assets during the property and inventory audit and are being submitted to AFRDCA through the Property and Inventory Audit Discrepancy Report to update the asset records with the
accurate serial number information (see Exhibit D). The total estimated historical cost of the new/found
assets not found on the Master File Database of Capital Assets is approximately $25,162.
An Invacare Hydraulic Lift that was listed on Northeast High School's inventory was ordered for a student
at the school in January 2017. The lift was transferred within the SAP system onto the school's inventory
list on April 12, 2017. After requesting information from the ESLS and the Warehousing Services
Department - B-Stock, it was determined that the lift was delivered to the ESLS Department (storage
location) and then transferred to Bright Horizons Center on August 25, 2017. On February 1, 2018, the lift
was then transferred from Bright Horizons to Taravella High School. The paperwork provided by the
Warehousing Services Department- B-Stock indicates that the lift transferred from Northeast High School
to Taravella High School which is incorrect. The bottom of the B-stock Transfer Ticket indicates the lift
was released by an employee that works at Bright Horizons Center. According to the Warehousing Services
Department - B-Stock, there is no record of this lift ever being delivered to or picked up from Northeast
High School. Although the lift has been physically transferred to several locations within the District, the
asset record still reflects Northeast High School as the owner of the lift. Several emails were sent by the
principal and the OCA during the audit, but as of the date of this report, the documentation needed to correct
this record has not been provided.
Recommendations for Business Support Center, Capital Budget, Applied Learning Departments
The OCA recommends when placing tangible personal property orders on behalf of a location, purchase
orders should not be used to purchase items in "lots," "bundles," or "attached lists." To accurately account
for each property item electronically, tangible personal property must be ordered on unique lines of a
requisition, and the appropriate delivery address should be noted.
The OCA also recommends when tangible personal property is received online, the individual must process
the goods receipt for each item separately and record the unique serial number for each property item within
the system. The new purchase documentation should be provided to the location so that it can be maintained
in the site's property binder for future reconciliation and subsequent application of a District-assigned serial

58

 (continued Northeast High School)
number for tracking. Only if an item does not physically possess a manufacturer's serial number should the
word "none" be utilized when receiving those items online.
Recommendations for ESLS
The OCA recommends that the entire asset tracking and transferring process for ESLS equipment be
evaluated to identify the areas that require improvements and implement new processes. Asset records in
the Master File Database of Capital Assets must contain accurate information, including the current location
of the asset. A plan should be developed by documenting a plan of action for the asset inventory count that
will instruct personnel to detect and correct the types of errors identified in this audit, including blank or
incorrect identification numbers, wrong locations, and inaccurate or insufficient asset descriptions.
Recommendations for Warehousing Services Department - B-Stock
The OCA recommends that the B-stock Transfer Tickets generated by the Warehousing Services
Department- B-Stock be created with the information of the true transfer/surplus pickup. This information
should be cross-referenced to the daily truck logs kept by the department. Generating B-stock Transfer
Ticket with incorrect information is not a best practice. The OCA recommends that routine reconciliations
and monitoring activities should be completed as an internal control to discover any mistakes or issues with
internal procedures.

59

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V1

 THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
OFFICE OF SCHOOL PERFORMANCE & ACCOUNTABILITY

Valerie S. Wanza, Ph.D.
Chief Officer
Phone: 754-321-3838

Facsimile: 754-321-3886

DATE:

July 22, 2019

TO:

Joris Jabouin, Chief Auditor
Offi \ of the Chief Auditor

FROM:

Va eri
.
Ch ef ~

SUBJECT:

AUDIT REPORT ON PROPERTY & INVENTORY
NORTHEAST HIGH SCHOOL - FISCAL YEAR 2019-20

~nza, Ph.D.
I Performance and Accountability Officer

This correspondence acknowledges receipt and review of the findings from the FY 2019-20 property and
inventory audit conducted at Northeast High School. In addition to the corrective measures that the
principal is instituting, the Office of School Performance & Accountability will provide the following support
and oversight in assisting the school in this area:
•

•

•

•

The cadre director will work with the principal to ensure internal property and inventory controls are
strengthened by creating a Property and Inventory team and providing staff with the procedures
implemented by the principal, including review of the Business Practice Bulleting 0-100 Procedure
for Property and Inventory Control (BPS 0-100). In addition, the principal will ensure that all
members of the Property and Inventory team register for the Inventory Process & Tips training
offered by the Information and Technology Department.
P&I audit will be completed on: 10/18/19 {quarterly), 12/19/19 (mid-year), 3/20/19 (quarterly,
6/3/19 {end of year).
The cadre director will assist the principal in developing appropriate measures to ensure the
safekeeping of all tangible personal property, which includes securing all high-theft equipment
during hours of non-operation.
Implementation date: August 7, 2019 and monitored quarterly via email.
The cadre director will review with the principal School Board Policy 3202 Disposal of Surplus
and/or Obsolete Property to prevent any future discrepancies.
Implementation date: On-going
The cadre director will include a review of the asset management protocols in his regularly
scheduled site visits with the principal and provide appropriate recommendations for improvement.
Implementation date: On-going

The Office of School Performance & Accountability recognizes the seriousness of this matter. We will
work to ensure that this school develops, implements and monitors sound business practices that
should prevent further occurrences of this nature. If I may be of additional assistance, please contact
me at 754-321-3838.
VSW/TJL: mag
cc: Todd J. LaPace, School Performance & Accountability Director
Anthony Valachovic, Northeast High School Principal
Ali Arcese, Property & Inventory Audits Manager

~
owARD
VW,
~o~nty Public Schools
66

 ~
- - -

-- . = ijlil

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
Tho School Board of
Broward County, Florida

Northeast High School
Anthony Valachovic, Principal
700 NE 56th Street, Oakland Park, Fl. 33334
754-322-1550
northeast.browardschools.com

Heather P Brinkworth. Chair
Donna P. Korn. Vice Chair
Lori AlhadeH
Robin Bartleman
Patricia Good
Laurie Rich Levinson
Ann Murray
Dr. Rosalind Osgood
Nora Rupert

July 20, 2019

Robert W. Runcie
Superintendent of Schools

TO:

Dr. Valerie S. Wanza
Chief School Performance and Accountability Officer

FROM:

Anthony Valachovic, Principaip1
/
Northeast High School

SUBJECT:

Audit Report on Property and Inventory (Revised with Implementation dotes: 9/12/19)
Fiscal Year 2019-2020

Fin:Jing 1 Response:
I will be implementing all the recommendations from our audit report. I will create a new Property and
Inventory Team that will strengthen our internal controls over all accountable items on the campus of
Northeast High School. Our Micro-Computer Technician Specialist that was responsible for several
aspects of the Property and Inventory was under documentation for several performance deficiencies. I
now have a clear understanding that our former Micro-Computer Technician Specialist did very little to
record, monitor, maintain, or support the Property and Inventory processes at Northeast High. This
person resigned his position as Micro-Computer Technician Specialist on May 13. 2019. We were
assigned a transfer Micro-Computer Technician Specialist that will lead our new Property and Inventory
Team moving forward. I will be registering all members of our P & I Team for the Inventory and Process
& T.lfil training offered by the Information and Technology Department. The training will be completed
by the Inventory Team by October 2019. The P & I Team and I will also review the Business Practice
Bulletin 0-100 Procedure for the Property and Inventory Control (BPB 0-100) and make sure we are in
compliance with all policies and procedures. Our P & I Team will meet monthly to review purchase
orders, 3290-A forms, property passes, lost or stolen items, police reports, and any other documents
associated with the Property and Inventory. Our first meeting will be scheduled for August 28'", 2019. P
& I Team members will be: Head Facilities Serviceperson, Assistant Head Serviceperson, MicroComputer Technician Specialist, Band Director, Athletic Director, Student Assessment Specialist,
Guidance Director, Magnet Coordinator. Office Manager, Security Specialist, Assistant Principals, and
Principal. This team will be notified of the membership by August 13, 2019. We will also complete
quarterly property and inventory audits on the following dates: 10/18/2019 (quarterly), 12/19/19 (midvearl, 3/20/19 (quarterly), 6/3/19 (end of year). I have advised my Micro-Computer tech of these days
ancl he is also aware.

Educating Today·s Students to Succce<J in Tomorrow's World
Broward County Public Schools 1s an Equal Opportun1ty/Equal Access Employer

67

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER

November 15, 2019

TO:

Joris Jabouin
Chief Auditor

FROM:

Daniel Go~
/"'
Chief Academic Officer

SUBJECT:

AUDITING
SCHOOLS

FINDINGS:

COCONUT CREEK AND

NORTHEAST HIGH

An audit was completed of the SMART Musical Instruments at Coconut Creek
and Northeast High School. I met with Applied Learning and Auditing to discuss
the information within the attached memo and documentation. I agree and
support the findings provided.

Please let me know if you have any further questions at 754-321-2618.

DG: dab
cc: Ali Arcese

*V,,

Estoblisned 1915

§---=-= BROWARD
County Public Schools
68

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
SUSAN M. CANTRICK
DIRECTOR, APPLIED LEARNING
Phone: 754-321-1859
November 14, 2019
//

TO:

Daniel Go
Chief Aca ~ Officer

FROM:

Susan M. Cantrick fW\1Director, Applied Learning

SUBJECT:

AUDITING FINDINGS: COCONUT CREEK AND
NORTHEAST HIGH SCHOOLS

In 2016, year three of the Bond, the responsibility of SMART Musical Instruments and
Equipment purchasing, and orders was placed under the newly created Department of
Applied Learning. Prior to this time, very few orders for musical instruments and
equipment had been processed. In response to the schools and community, Applied
Learning, with support from the School Board, escalated SMART Music purchases. This
was accomplished by assisting all schools scheduled to purchase instruments from years
1 -3 who had not done so and schools scheduled to purchase during years 4 and 5 in
advance, ensuring that all orders were placed before year end of year three. This new
timeline for ordering and the corresponding directions were communicated via PIVOT on
December 2016.
In the spring and summer of 2017, schools began to receive their orders. Compliance
with Procurement's General Terms & Conditions for 1TB, necessitates payment of goods
within 30 days of receipt. Due to the failure of some sites to meet this requirement and
the threat by approved vendors to stop delivery of instruments until payments were made,
Applied Learning communicated to schools via PIVOT memo on March 16, 2017 that we
would assist schools in receiving their items online and thus not suspend instrument
deliveries.
In response to the Findings for Applied Learning from the Audit Report on Property &
Inventory for Coconut Creek High School on May, 17, 2019 and Northeast High School
on July 15, 2019, Applied Learning has distributed two memos via PIVOT to all schools
having purchased musical instruments and equipment reminding them of their
responsibilities to be in compliance with Florida Statute (Chapter 27 4) and School Board
Policy 3204 as referenced in Business Practice Bulletin 0-100 (both 2015 and 2017
versions). These memos were sent on October 18, 2019 and November 1, 2019. As
communicated, all schools are expected to update their inventories by December 13,

~

Established 1915

F."':-~BROWARD

VIIJ1 County Public Schools
69

 2019 in conjunction with the Semi-Annual Inventory requirements as per Dr. Wanza's
memo on August 1, 2019.

70

 INVITATION TO BID, SECTION 3, GENERAL CONDITIONS
e) BIDDER'S CONDITIONS: Bid conditions and specifications shall not be changed,

1.

SEALED BID REQUIREMENTS: The "Bidder Acknowledgement Section" must be
completed, signed and returned with the bid. The Bid Summary Sheet pages on which
the Bidder actually submits a bid, and any pages, upon which information is required to
be inserted, must be completed and submitted with the bid. The School Board of

altered or conditioned in any way. The Board specifically reserves the right to reject
any conditional bid.

3.

SAMPLES: Samples of items, when required, must be furnished free of expense
within five working days of request unless otherwise stated and, if not destroyed, will,
upon request, be returned at the Bidder's expense. Bidders will be responsible for the
removal of all samples furnished within 30 days after bid opening. All samples will be
disposed of after 30 days. Each individual sample must be labeled with Bidder's name,
bid number and item number. Failure of Bidder to either deliver required samples or to
clearly identify samples as indicated may be reason for rejection of the bid. Unless
otherwise indicated, samples should be delivered to Procurement and Warehousing
Services, The School Board of Broward County, Florida, 7720 West Oakland. Park
Boulevard, Suite 323,Sunrise, Florida 33351-6704.

4.

DELIVERY: All deliveries shall be F.O.B. destination point Unless actual date of
delivery is specified (or if specified delivery cannot be met), show number of days
required to make delivery after receipt of Purchase Order in space provided. Delivery
time may become a basis for making an award (see Special Conditions). Delivery
shall be within the normal working hours of the user, Monday through Friday.
excluding state holidays and days during which the school district administration is
closed.

5.

INTERPRETATIONS: Any questions concerning conditions and specifications must
be submitted in writing and received by Procurement and Warehousing Services no
later than ten working days, or as stated in the Special Conditions, prior to the
original bid opening date. If necessary. an Addendum will be issued.

6.

AWARDS: In the best interest of SBBC, the Board reserves the right to: 1) withdraw

Broward County (SBBC) reserves the right to reject any bid that fails to comply
with these submittal requirements.
a)

BIDDER'S RESPONSIBILITY: It is the responsibility of the Bidder to be certain that
all numbered pages of the bid and all attachments thereto are received and all
Addendum released are received prior to submitting a bid without regard to how a
copy of this 1TB was obtained. All bids are subject to the conditions specified
herein on the attached bid documents and on any Addenda issued thereto.

b)

BID SUBMITTED: Completed bid must be submitted in a sealed envelope with bid
number and name clearly typed or written on the front of the envelope. Bids must
be time stamped in Procurement and Warehousing Services on or before 2:00
p.m. ET on date due for bid to be considered. Bids will be opened at 2:00 p.rn. ET
on date due. Bids submitted by telegraphic or facsimile transmission will not be
accepted.

c)

EXECUTION OF BID: Bid must contain an original manual signature of an
authorized representative in the space provided above. All bids must be completed
in ink or typewritten. If a price correction is necessary, draw a single line
through the entered figure and enter the corrected figure or use an opaque
correction fluid. All price corrections must be initialed by the person signing
the bid even when using opaque correction fluid. SBBC reserves the right to
reject any bid or bid item completed in pencil or any bid that contains illegible
entries or price corrections not initialed.

d)

preference for Florida vendors for the purchase of personal property. The local
preference is five (5) percent. Bidders outside the State of Florida must have an
Attorney, licensed to practice law in the out-of-state jurisdiction, as required by
Florida Statute 287.084(2), execute the "Opinion of Out-of-State Bidder's Attorney
on Bidding Preferences' form and must submit this form with the submitted bid.
Such opinion should permit SBBC's reliance on such attorney's opinion for
purposes of complying with Florida Statute 287.084. Florida Bidders must also
complete its portion of the form. Failure to submit and execute this form, with the
bid, shall result in bid being considered "non-responsive· and bid rejected.
2.

this bid at any time prior to the time and date specified for the bid opening; 2) to reject
any or all bids received when there are sound documented business reasons that
serve the best interest of SBBC; 3) to accept any item or group of items unless
qualified by Bidder; and 4) to acquire additional quantities at prices quoted on this 1TB
unless additional quantities are not acceptable, in which case, the bid sheets must be
noted 'BID IS FOR SPECIFIED QUANTITY ONLY." All awards made as a result of
this bid shall conform to applicable Florida Statutes and shall be governed by the laws
of the State of Florida, and must have venue established in the 17~ Judicial Circuit
Court of Broward County, Florida or the United States Court of the Southern District of
Florida.

BIDDING PREFERENCE LAWS: ALL BIDDERS MUST COMPLETE AND
SUBMIT THE LEGAL OPINION OF BIDDER'S PREFERENCE FORM IN ORDER
TO BE CONSIDRED FOR AWARD. The State of Florida provides a Bidder's

7.

BID OPENING: Shall be public, on the date and at the time specified on the bid form.
All bids received after that time shall not be considered.

8.

ADVERTISING: In submitting a bid, Bidder agrees not to use the results there from as
a part of any commercial advertising without prior approval of the School Board.

PRICES QUOTED: Deduct trade discounts and quote firm net prices. Give both unit
price and extended total. Prices must be stated in units to quantity specified in the
bidding specification. In case of discrepancy in computing the amount of the bid, the
Unit Price quoted will govern.
All prices quoted shall be F.O.B. destination and freight prepaid (Bidder pays and bears
freight charges). Bidder owns goods in transit and files any claims unless otherwise
stated in Special Conditions. Discounts for prompt payment: Award, if made, will be in
accordance with terms and conditions stated herein. Each item must be bid separately
and no attempt is to be made to tie any item or items in with any other item or items.
Cash or quantity discounts offered will not be a consideration in determination of
award of bid(s). If a Bidder olfers a discount or offers terms less than Net 30, it is
understood that a minimum of 30 days will be required for payment, and if a payment
discount is offered, the discount time will be computed from the date of satisfactory
delivery at place of acceptance and receipt of correct invoice at the office specified.
a)

9.

10. PAYMENT: Payment will be made by SBBC after the items awarded have been
received, inspected, found to comply with award specifications and free of damage or
defect and properly invoiced. All payments will be made by ACH (Automated Clearing
House) for automatic deposits (credits).
11. CONFLICT

OF INTEREST AND CONFLICTING EMPLOYMENT OR
CONTRACTUAL RELATIONSHIP: Section 112.313 (3) and (7), Florida Statutes, sets
forth restrictions on the ability of SBBC employees acting in a private capacity to rent,

TAXES: The School Board of Broward County, Florida does not pay Federal Excise
and State taxes on direct purchase of tangible personal property. The applicable tax
exemption number is shown on the Purchase Order. This exemption does not apply
to purchases of tangible personal property made by contractors who use the
tangible personal property in the performance of contracts for the improvement of
School Board owned real property as defined in Chapter 192 of the Florida Statutes.

b)

MISTAKES: Bidders are expected to examine the specifications, delivery
schedules. bid prices and extensions, and all instructions pertaining to supplies and
services. Failure to do so will be at Bidder's risk.

c)

CONDITION AND PACKAGING: It is understood and agreed that any item offered
or shipped as a result of this bid shall be new (current production model at the time
of this bid) unless otherwise specified. All containers shall be suitable for storage or
shipment and all prices shall include standard commercial packaging.

d)

UNDERWRITERS' LABORATORIES: Unless otherwise stipulated in the bid, all
manufactured items and fabricated assemblies shall be UL listed where such has
been established by UL for the item(s) offered and furnished In lieu of the UL listing.
Bidder may substitute a listing by an independent testing laboratory recognized by
OSHA under the Nationally Recognized Testing Laboratories (NRTL) Recognition
Proqram.

Revised 7 /13/15

INSPECTION, ACCEPTANCE & TITLE: Inspection and acceptance will be at
destination unless otherwise provided. Title to/or risk of loss or damage to all items
shall be the responsibility of the Awardee until acceptance by the buyer unless loss or
damage resulting from negligence by the buyer. If the materials or services supplied to
the Board are found to be defective or not conform to specifications, ihe Board
reserves the right to cancel the order upon written notice to the seller and return
product at Awardee's expense.

lease, or sell any realty, goods or services to SBBC. It also places restrictions on
SBBC employees concerning outside employment or contractual relationships with
any business entity which is doing business with SBBC. Each Bidder is to disclose any
employees it has who are also SBBC employees by submitting Attachment 1,
Disclosure of Potential Conflict of Interest and Conflicting Employment or Contractual
Relationship, with its Bid. Any employees identified by the Bidder when completing
Attachment 1 should obtain legal advice as to their obligations and restrictions under
Section 112.313 (3) and (7). Florida Statutes.
12. INSURANCE: Bidder, by virtue of submitting a bid, shall be in full compliance with
paragraph 20 LIABILITY INSURANCE. LICENSES AND PERMITS of the General
Conditions. Insurance Requirements are shown in FORMS AND ATTACHMENTS
Section of this 1TB. Bidder shall take special notice that SBBC shall be named as an
additional insured under the General Liability policy including Products Liability.
The insurance policies shall be issued by companies qualified to do business in the
State of Florida. The insurance companies must be rated at least A-VI by AM Best or
Aa3 by Moody's Investor Service. All policies must remain in effect during the
performance of the contract.

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

71

 13.
14.

15.

DISPUTES: In case of any doubt or difference of opinion as to the items to be furnished
hereunder. the decision of the School Board shall be final and binding on both parties.

23.

LICENSES, CERTIFICATIONS AND REGISTRATIONS: As of the Bid Opening Date.
Bidder must have all Licenses. Certifications and Registrations required when
performing the services as described herein, in order for Bid to be considered a
responsive and responsible Bid. Licenses, Certifications and Registrations required for
this Bid shall be as required by Chapter 489, Florida Statutes, as currently enacted or as
amended from time to time; by the State Requirements for Educational Facilities
(SREF), latest version: and by Broward County, Florida. Bidder must submit a copy of
all its current Licenses. Certifications and Registrations required as described herein,
either with its Bid or within five working days of notification.

24.

Purchase Order numbers and shall be submitted in duplicate to The School Board of
Broward County, Florida, Accounting and Financial Reporting Department, Attn:
Accounts Payable, 600 S.E. 3'0 Avenue, 7"' Floor, Fort Lauderdale, Florida 33301.
Payment will be made a minimum of 30 days after delivery, authorized inspection
and acceptance. When vendors are directed to send invoices lo a school, the school
will make direct payments to the vendor.

17.

to 2:00 p.m. ET.

An Awardee who has any License, Cerlification or Registration either suspended.
revoked or expired after the date of the Bid Opening, shall provide notice to the
Director of Supply Management & Logistics within Iive working days of such
suspension. revocation or expiration. However. such suspension, revocation or
expiration after the date of the Bid Opening shall not relieve the Awardee of its
responsibilities under a contract awarded under this bid.

SUBSTITUTIONS: The School Board of Broward County, Florida WILL NOT accept
substitute shipments of any kind. Awardees are expected to furnish the brand quoted
in their bid once awarded by the School Board. Any substitute shipments will be
returned at the Awardee's expense.

26.

FACILITIES: SBBC reserves the right to inspect the Awardee's facilities at any time
with prior notice. SBBC may use the information obtained from this in determining
whether a Bidder is a responsible Bidder.

27.

BID ABSTRACTS: Bid tabulations are available at www.demandstar.com.

PATENTS & ROYALTIES: The Awardee, without exception, shall indemnify and save

28.

ASBESTOS ANO FORMALDEHYDE STATEMENT: All building materials, pressed
boards, and furniture supplied to SBBC shall be 100% asbestos free. It is desirous
that all building materials, pressed boards and furniture supplied to the School
Board also be 100% formaldehyde free. Bidder, by virtue of bidding, certifies by
signing bid that, if awarded this bid, only building materials, pressed boards, and/or
furniture that is 100% asbestos free will be supplied.

29.

OSHA: The Awardee warrants that the product supplied to The School Board of
Broward County, Florida shall conform in all respects to the standards set forth in the
Occupational Safety and Health Act of 1970, as amended, and the failure to comply with
this condition will be considered as a breach of contract.

30.

EXTENSION: In addition to any extension options contained herein, SBBC is granted
the right to extend any award resulting from this bid for the period of lime necessary
for SBBC to release, award and implement a replacement bid for the goods. products
and/or services provided through this bid. Such extension shall be upon the same
prices, terms and conditions as existing at the time of SBBC's exercise of this
extension right. The period of any extension under this provision shall not be for a
period in excess of six months from (a) the termination date of a contract entered into
as a result of this bid or (b) the termination date under any applicable period of
extension under a contract entered into as a result of this bid.

31.

OMISSION FROM THE SPECIFICATIONS: The apparent silence of this

SPECIAL CONDITIONS: The Superintendent or Designee has the authority to issue

ANTI-DISCRIMINATION: The School Board of Broward County, Florida, prohibits any
policy or procedure which results in discrimination on the basis of age, color, disability,
gender identity. gender expression, national origin, marital status, race. religion, sex or
sexual orientation. Individuals who wish to file a discrimination and/or harassment
complaint may call the Executive Director, Benefits & EEO Compliance at 754-3212150 or Teletype Machine TTY 754-321-2158.

19.

specification and any Addendum regarding any details or the omission from the
specification of a detailed description concerning any point shall be regarded as
meaning that only the best available units shall be provided and the best commercial
practices are to prevail. and that only materials and workmanship of first quality are
to be used. All interpretations of this specification shall be made upon the basis of
this agreement.

QUALITY: All materials used for the manufacture or construction of any supplies.
materials or equipment covered by this bid shall be new unless otherwise specified. The
items bid must be new, the latest model, of the best quality and highest grade
workmanship.

20.

32

SUBMITTAL OF INVOICES: All Bidders are hereby notified that any invoice
submitted as a result of the award of this bid must be in the same format as any
Purchase Order released as a result of the award of this bid. Each line of the
invoice must reference a corresponding single line shown on the Purchase
Order. A single invoice line must not correspond to or commingle the cost shown on
multiple Purchase Order lines. An invoice submitted that does not follow the same
format and line numbering as shown on the Purchase Order will be deemed to be not
correct, and may be returned to the vendor by the Accounts Payable Department for
correction. Address for submitting invoices is included on Purchase Order.

33.

PURCHASE AGREEMENT: This bid and the corresponding Purchase Orders will
constitute the complete agreement. SBBC will not accept proposed terms and
condilions that are different than those contained in this Invitation to Bid, including
pre-printed text contained on catalogs, price lists, other descriptive information
submitted or any other materials. By virtue of submitting a bid, vendor agrees to not
submit to any SBBC employee. for signature. any document that contains terms and
conditions that are different than those contained herein and that in the event any
document containing any term or condition that differs from those contained herein is
executed. said document shall not be binding on SBBC.

34.

SBBC INFORMATION SECURITY GUIDELINES: It is the responsibility of the vendor

LIABILITY INSURANCE, LICENSES ANO PERMITS: Where Awardees are required to
enter or go onto School Board property to deliver materials or perform work or services
as a result of a bid award, the Awardee agrees to The Hold Harmless Agreement slated
herein and will assume the full duty obligation and expense of obtaining all necessary
licenses, permits and insurance. The Awardee shall be liable for any damages or loss to
the School Board occasioned by negligence of the Awardee (or agent) or any person
the Awardee has designated in the completion of the contract as a result of their bid.

21

BID BONDS, PERFORMANCE BONDS ANO CERTIFICATES OF INSURANCE: Bid
bonds, when required, shall be submitted with the bid in the amount specified in Special
Conditions. Bid bonds will be returned to non-Awardees. After acceptance of bid, the
School Board will notify the Awardee to submit a performance bond and certificate of
insurance in the amount specified in Special Conditions. Upon receipt of the
performance bond. the bid bond will be returned to the Awardee.

22.

ASSIGNMENT: Neither any award of this bid nor any interest in any award of this bid
may be assigned, transferred or encumbered by any party without the prior written
consent from the Director, Procurement and Warehousing Services. There shall be
no partial assignments of this "Bid/RFP' including, without limitation, the partial
assignment of any right to receive payments from SBBC.

Special Conditions and Specifications as required for individual bids. Any and all Special
Conditions that may vary from these General Conditions shall have precedence

18.

NOTE TO VENDORS DELIVERING TO MATERIALS LOGISTICS CENTRAL
{WAREHOUSE): Receiving hours are Monday through Friday (excluding state
holidays and days during which the school district administration is closed) 7:00 a.m.

25.

harmless The School Board of Broward County, Florida and its employees from liability
of any nature or kind, including cost and expenses for any copyrighted, patented, or
unpatented invention, process, or article manufactured or used in the performance of
the contract, including its use by The School Board of Broward County, Florida. If the
Awardee uses any design, device, or materials covered by letters, patent. or copyright. it
is mutually understood and agreed without exception that the bid prices shall include all
royalties or cost arising from the use of such design. device or materials in any way
involved in the work.

16.

BILLING INSTRUCTIONS: Invoices, unless otherwise indicated, must show

CANCELLATION: In the event any of the provisions of this bid are violated by the
contractor, the Superintendent shall give written notice to the contractor slating the
deficiencies and unless deficiencies are corrected within five days, recommendation will
be made lo the School Board for immediate cancellation.

to read and adhere to the SBBC Information Security Guidelines when using any
device connected to the SBBC's network. Following the conclusion of the contract
term, all of SBBC's confidential information must be removed from vendor's
equipment and all access privileges must be revoked. Final payment will be withheld
until the vendor has confirmed. in writing. that all SBBC's confidential information has
been purged from any and all electronic technology devices that were used during
this contract and were connected to the SBBC's network.

Revised 7/13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer
72

 35.

PROTESTING OF BID CONDITIONS/SPECIFICATIONS: Any person desiring to

protest the conditions/specifications in this 1TB, or any Addenda subsequently
released thereto, shall file a notice of intent to protest, in writing, within 72 hours
after electronic release of the competitive solicitation or Addendum and shall file a
formal written protest within ten calendar days after the date the notice of protest
was filed. Saturdays, Sundays, state holidays or days during which the school
district administration is closed shall be excluded in the computation of the 72
hours. If the tenth calendar day falls on a Saturday, Sunday, state holiday or day
during which the school district administration is closed, the formal written protest
must be received on or before 5:00 p.rn, ET of the next calendar day that is not a
Saturday, Sunday, state holiday or day during which the school district
administration is closed. Section 120.57(3)(b), Florida Statutes. as currently
enacted or as amended from time to time, states that "The formal written protest
shall state with particularity the facts and law upon which the protest is

36.

Failure to file a notice of protest or to file a formal written protest within the

time prescribed by Section 120.57(3), Florida Statutes, or a failure to post the
bond or other security required by SBBC Policy 3320 within the time allowed
for filing a bond, shall constitute a waiver of proceedings. The failure to post
the bond required by SBBC Policy 3320, Part VIII, as currently enacted or as
amended from time to time, shall constitute a waiver of proceedings. Notices of
protests, formal written protests, and the bonds required by Policy 3320, shall
be filed at the office of the Director, Procurement and Warehousing Services,
7720 West Oakland Park Boulevard, Suite 323, Sunrise, Florida 33351-6704 (fax
754-321-0936). Fax filing will not be acceptable for the filing of bonds.

37.

SUBMITTAL OF BIDS: All Bidders are reminded that it is the sole responsibility of
the BIDDER to assure that their bid is time stamped in PROCUREMENT AND
WAREHOUSING SERVICES on or beiore 2:00 p.m. ET on date due. The address for
bid submittal, including hand delivery and overnight courier delivery, is indicated as:
7720 West Oakland Park Boulevard, Suite 323, Sunrise, Florida 33351-6704. The
Bidder is fully and completely responsible for the payment of all delivery costs
associated with the delivery of their bid or related material. Procurement and
Warehousing Services will not accept delivery of any bid or related material requiring
the School Board to pay for any portion of the delivery cost or the complete delivery
cost. Prior to bid submittal, ii is the responsibility of the Bidder to be certain that all
Addenda released have been received, that all Addendum requirements have been
completed, and that all submittals required by the Addendum have been timely filed.
(See General Condition 1.)

38.

PACKING SLIPS: It will be the responsibility of the Awardee to attach all packing slips
to the OUTSIDE of each shipment. Packing slip must reference SBBC Purchase
Order number/control number. Failure to provide packing slip attached to the outside
of shipment will result in refusal of shipment at vendor's expense.

39.

USE OF OTHER CONTRACTS: SBBC reserves the right to utilize any other SBBC
contract, any State of Florida Contract, any contract awarded by any other city or
county governmental agencies, other school boards, other community college/state
university system cooperative bid agreement, or to directly negotiate/purchase per
School Board policy and/or State Board Rule 6A-1.012, as currently enacted or as
amended from time lo time, in lieu of any offer received or award made as a result of
this bid if it is in its best interest to do so.

40.

INDEMNIFICATION: This General Condition of the bid is NOT subject to
negotiation and any bid that fails to accept these conditions will be rejected as
"non-responsive."
·

based."

Failure to file a notice of protest or to file a formal written protest within the time
prescribed by Section 120.57(3), Florida Statutes, or a failure to post the bond or
other security required by SBBC Policy 3320, within the time allowed for filing a
bond, shall constitute a waiver of proceedings. The failure to post the bond required
by SBBC Policy 3320, Part VIII, as currently enacted or as amended from time to
time, shall constitute a waiver of proceedings. Notices of protest, formal written
protests, and the bonds required by SBBC Policy 3320, shall be filed at the office of
the Director, Procurement and Warehousing Services, 7720 West Oakland Park
Boulevard, Suite 323, Sunrise, Florida 33351-6704 (fax 754-321-0936). Fax filing
will not be acceptable for the filing of bonds.
POSTING OF BID RECOMMENDATIONS/TABULATIONS: 1TB Recommendations
and Tabulations will be posted in Procurement and Warehousing Services and on
www.demandstar.com on
at 3:00 p.m. ET, and
will remain posted for 72 hours. Any change to the date and time established herein
for posting of 1TB Recommendations/Tabulations shall be posted in Procurement
and Warehousing Services and/or at www.demandstar.com (under the document
section for this 1TB). In the event the date and lime of the posting of 1TB
RecommendationslT abulations is changed, it is the responsibility of each Bidder lo
ascertain the revised date of the posting of 1TB Recommendations!T abulations.
Any person desiring to protest the intended decision shall file a notice of protest, in
writing, within 72 hours after the posting of the 1TB tabulation and shall file a fonrnal
written protest within ten calendar days after the date the notice of protest was filed.
Saturdays, Sundays, stale holidays and days during which the school district
administration is closed shall be excluded in the computation of the 72 hours. If the
tenth calendar day falls on a Saturday, Sunday, state holiday or day during which
the school district administration is closed, the formal written protest must be
received on or before 5:00 p.m. ET of the next calendar day that is not a Saturday
or Sunday, state holiday or days during which the school district administration is
closed. No submissions made after the Bid opening amending or supplementing
the Bid shall be considered. Section 120.57(3)(b), Florida Statutes, as currently
enacted or as amended from time to time, states that "The formal written protest

(Continued):

a)

b)

shall state with particularity the facts and law upon which the protest is

based". Any person who files an action protesting an intended decision shall post
with SBBC, at the time of filing the formal written protest, a bond, payable to
SBBC, in an amount equal lo one percent (1%) of SBBC's estimate of the total
volume of the contract. SBBC shall provide the estimated contract amount lo the
vendor within 72 hours, excluding Saturdays, Sundays and other days during which
SBBC administration is closed, of receipt of notice of intent to protest. The
estimated contract amount is not subject to protest pursuant to Section 120.57(3),
Florida Statutes. The bond shall be conditioned upon the payment of all costs which
may be adjudged against the protestant in an Administrative Hearing in which the
action is brought and in any subsequent appellate court proceeding. In lieu of a
bond, SBBC may accept a cashier's check, official bank check or money order in
the amount of the bond. If, after completion of the Administrative Hearing process
and any appellate court proceedings, SBBC prevails, SBBC shall recover all costs
and charges which shall be included in the Final Order or judgment, including
charges made by the Division of Administrative Hearings, but excluding attorney's
fees. Upon payment of such costs and charges by the protestant, the bond shall be
returned. If the protestant prevails. then the protestant shall recover from the
School Board all costs and charges which shall be included in the Final Order or
judgment, excluding attorney's fees. All documentation necessary for the

SBBC agrees to be fully responsible for its acts of negligence or its agents· acts
of negligence when acting within the scope of their employment and agrees to be
liable for any damages resulting from said negligence. Nothing herein is rntended
to serve as a waiver of sovereign immunity by SBBC. Nothing herein shall be
construed as consent by SBBC to be sued by third parties in any matter arising
out of any contract. Nothing herein shall be construed· as-a waiver by SBBC of
any rights or limits to liability under Section 768.28, Florida Statutes.
VENDOR agrees to indemnify. hold harmless and defend SBBC, its agents,
servants and employees from any and all claims, judgments, costs and expenses
including, but not limited lo, reasonable attorney's fees, reasonable investigative
and discovery costs, court costs and all other sums which SBBC, its agents.
servants and employees may pay or become obligated to pay on account of any,
all and every claim or demand, or assertion of liability, or any claim or action
founded thereon, arising or alleged to have arisen out of the products, goods or
services furnished by the VENDOR, its agents, servants or employees; the
equipment of the VENDOR, its agents, servants or employees while such
equipment is on premises owned or controlled by SBBC; or the negligence of
VENDOR or the negligence of VENDOR's agents when acting within the scope of
their employment, whether such claims, judgments, costs and expenses be for
damages, damage to property including SBBC's property, and injury or death of
any person whether employed by the VENDOR, SBBC or otherwise.

41. PURCHASE BY OTHER PUBLIC AGENCIES: With the consent and agreement of
the awarded contractor(s), purchases may be made under this bid by other agencies.
Such purchases shall be governed by the same terms and conditions as stated
herein.

protest proceedings will be provided electronically by SBBC.

Revised 7/13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer
73

 42.

43.

PUBLIC ENTITY CRIMES: Section 287.133(2)(a), Florida Statutes, as currently
enacted or as amended from time to time. states that a person or affiliate who has
been placed on the convicted vendor list following a conviction for a public entity
crime may not submit a bid on a contract to provide any goods or services to a public
entity. may not submit a bid on a contract with a public entity for the construction or
repair of a public building or public work, may not submit bids on leases of real
property to a public entity, may not be awarded or perform work as a contractor,
supplier, subcontractor. or consultant under a contract with any public entity, and
may not transact business with any public entity in excess of the threshold amount
provided in Section 287 017 for CATEGORY TWO [currently $25,000] for a period of
36 months from the date of being placed on the convicted vendor list.

47.

a) A lobbyist is defined as a person who for immediate or subsequent compensation.
(e.q., monetary profit/personal gain) represents a public or private group,
association. organization or business interest and engages in efforts to influence
School Board Members on matters within their official jurisdiction
b) A lobbyist is not considered a person representing school-affiliated groups (e.g.,
PTA, DAC. Band Booster Associations, etc.) nor a public official acting in her/his
official capacity.

CERTIFICATION REGARDING DEBARMENT. SUSPENSION, INELIGIBILITY OR
VOLUNTARY EXCLUSION • Lower Tier Covered Transactions: Executive Order
12549, as currently enacted or as amended from time to time, provides that, to the
extent permitted by law, Executive departments and agencies shall participate in a
government-wide system for non-procurement debarment and suspension. A person
who is debarred or suspended shall be excluded from Federal financial and nonfinancial assistance and benefits under Federal programs and activities. Except as
provided in§ 85.200, Debarment or Suspension,§ 85.201, Treatment of Title IV HEA
participation, and § 85.215, Exception Provision, debarment or suspension of a
participant in a program by one agency shall have government-wide effect. A lower
tier covered transaction is. in part, any transaction between a participant [SBBC] and
a person other than a procurement contract for goods or services, regardless of type,
under a primary covered transaction; and any procurement contract for goods or
services between a participant and a person, regardless of type, expected to equal or
exceed the Federal procurement small purchase threshold fixed at 10 U.S.C. 2304(9)
and 41 U.S.C 253(g) (currently $100,000) under a primary covered transaction; or
any procurement contract for goods or services between a participant and a person
under a covered transaction, regardless of amount. under which that person will have
a critical influence on or substantive control over that covered transaction. A
participant may rely upon the certification of a prospective participant in a lower tier
covered transaction that it and its principals are not debarred. suspended, proposed
for debarment under 48 CFR part 9, subpart 9.4, ineligible, or voluntarily excluded
from the covered transaction. unless it knows that the certification is erroneous.
Each participant shall require participants in lower tier covered transactions to
include the certification for it and its principals in any bid submitted in connection with
such lower tier covered transactions.

c) Lobbyists shall annually (July 1) disclose in each instance and for each client prior to
any lobbying activities, their identity and activities by completing the lobbyist
statement form which can be obtained from Official School Board Records, School
Board Member's Offices or the Superintendent's Office and will be recorded on The
School Board of Broward County's website, www.browardschools.com.
d) The lobbyist must disclose any direct business association with any current elected
or appointed official or employee of SBBC or any immediate family member of such
elected or appointed official or employee of SBBC.
e) Senior-level employees (Pay Grade 30 and above) and/or School Board Members
are prohibited from lobbying activities for one year after resignation or retirement or
expiration of their term of office.

0
48.

b)

44.

45.

The prospective lower tier participant certifies, by submission of this bid, that
neither ii nor its principals is presently debarred, suspended, proposed for
debarment. declared ineligible, or voluntarily excluded from participation in this
transaction by any Federal department or agency.
Where the prospective lower tier participant is unable to certify to any of the
statements in this certification. such prospective participant shall attach an
explanation to this bid.

When identical prices are received from two or more
vendors and all other factors are equal, priority for award shall be given to vendors in
the following sequence:

;,.. The Palm Beach County or Miami-Dade County Certified MinorityN'/omen Business
Enterprise vendor;

► The Florida Certified MinorityN'lomen Business Enterprise vendor;
;,.. The Broward County vendor, other than a Minority1Women Business Enterprise
vendor:

REASONABLE ACCOMMODATION:

Individuals with disabilities requesting
accommodations under the Americans with Disabilities Act (ADA) may call Equal
Educational Opportunities (EEO) at 754-321-2150 or Teletype Machine TTY 754321-2158.

;,.. The Palm Beach County or Miami-Dade County
MinorityN'/omen Business Enterprise vendor;

vendor,

other than

a

;,.. The Florida vendor, whose main office is in the State of Florida, other than a
MinorityN'/omen Business Enterprise vendor

SEVERABILITY: In case of any one or more of the provisions contained in this Bid

;,.. If application of the above critena does not indicate a priority for award, the award
will be decided by a coin toss. The coin toss shall be held publicly in Procurement
and Warehousing Services: the tie low bid vendors invited to be present as
witnesses.
Included as a part of these bid documents is a Form entitled SWORN STATEMENT

DISTRIBUTION: DemandStar by Onvia, \W1w.demandstar.com, is the official method

PURSUANT TO CHAPTER 287.087, FLORIDA STATUTES, AS CURRENTLY
ENACTED OR AS AMENDED FROM TIME TO TIME. ON PREFERENCE TO
BUSINESSES WITH DRUG-FREE WORKPLACE PROGRAMS. This form will be used

approved by Procurement and Warehousing Services for the distribution of all
competitive solicitations including ITBs and RFPs. It is the responsibility of all
interested parties to assure they have received all necessary documents. including
Addenda and have included all necessary information within their response. SBBC
is not responsible for Bidder's failure to obtain complete bidding documents from
DemandStar. SBBC reserves the right to reject any bid as non-responsive for iailure
to include all necessary documents or required Addenda. For information regarding
the above referenced solicitation, contact the designated Purchasing Agent as stated
herein.

Revised 7/13/15

TIE BID PROCEDURES:

;,.. The Broward County Certified MinorityN'lomen Business Enterprise vendor.

shall be for any reason be held to be invalid, illegal, unlawful, unenforceable or void in
any respect, the invalidity, illegality, unenforceability or unlawful or void nature of that
provision shall not affect any other provision and this Bid shall be considered as if
such invalid. unlawful, unenforceable or void provision had never been included
herein
46.

The Executive Director, Public Relations & Governmental Affairs shall keep a current
list of persons who have submitted the lobbyist statement form.

;.. A business that certifies that it has implemented a drug-free workplace program
shall be given preference in accordance with the provisions of Chapter 287.087,
Florida Statutes, as currently enacted or as amended from time to time:

CERTIFICATION
a)

LOBBYIST ACTIVITIES: In accordance with SBBC Policy 1100B, as currently enacted
or as amended from time to time, persons acting as lobbyists must state. at the
beginning of their presentation, letter. telephone call, e-mail or facsimile transmission to
School Board Members, Superintendent or Members of Senior Management. the group,
association. organization or business interest she/he is representing.

by the Bidder to certify that it has implemented a drug-free workplace program. In order
for bid to be considered, the Invitation to Bid form (Page 1 of this bid) must be properly
signed in order for the bid to be considered. A Bidder cannot sign this form in lieu of
properly signing the Invitation to Bid form.

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

74

 49.

MINORITY/WOMEN BUSINESS ENTERPRISE (M/WBE) PARTICIPATION: SBBC has
a MinorityM'omen Business Enterprise (MM'BE) program. MM'BE is defined by SBBC
as any legal entity, other than a joint venture, which is organized to engage in commercial
transactions and which 'is at least 51 % owned and controlled by minority persons. If the
Bidder is a Certified MM'BE by SBBC, Bidder should indicate its certification number on
the Bid Summary Sheet. M/WBE participation is strongly encouraged.
For
information on MM'BE Certification, contact the School Board's Supplier Diversity &
Outreach Program at 754-321-0550 or www.broward.k12.fl.us/supply/vendor/mwbe.htm.

50.

SBBC MATERIAL NUMBER: The seven digit number shown in parenthesis at the
beginning of an item on the Bid Summary Sheet represents the School Board's material
number for the item. It does not represent any manufacturer/distributor model/part
number.

51.

SBBC PHOTO IDENTIFICATION BADGE:
Background Screening:

Awardee agrees to comply with all the requirements of
Sections 1012.32 and 1012.465, Florida Statutes, and that Awardee and all its personnel
who (1) are to be permitted access to school grounds when students are present, (2) will
have direct contact with students, or (3) have access or control of school funds will
successfully complete the background screening required by the referenced statutes and
meet the standards established by the statutes. Personnel shall include employees,

representatives, agents or sub-contractors performing duties under the contract to
SBBC, and who meet any or all of the three requirements identified above. This
background screening will be conducted by SBBC in advance of Awardee or its
personnel providing any services. Awardee will bear the cost of acquiring the background
screening required under Section 1012.32, Florida Statutes, and any fee imposed by the
Florida Department of Law Enforcement to maintain the fingerprints provided with respect
to Awardee and its personnel. The Parties agree that the failure of Awardee to perform
any of the duties described in this section shall constitute a material breach of this 1TB
entitling SBBC to terminate immediately with no further responsibilities or duties to
perform under this Agreement. Awardee agrees to indemnify and hold harmless SBBC,
its officers and employees of any liability in the form of physical or mental injury, death or
property damage resulting in Awardee's failure to comply with the requirements of this
section or Sections 1012.32 and 1012.465, Florida Statutes.

SBBC issued identification badges must be worn at all times when on SBBC
property and must be worn where they are visible and easily readable.
As of 7/01/15. Fieldprint, Inc. has been contracted to provide all background and
fingerprinting services. All questions pertaining to fingerprinting, photo identification and
background check services must be directed to the Project Coordinator at 754-321-1830
or 754-321-2374. Each individual, for whom a SBBC photo identification badge is
requested, must be registered into the Fieldprint, Inc. applicant enrollment website.
A background check will be conducted for each badge applicant. SBBC reserves the right
to require additional information, should it be necessary, and to deny the issuance of a
badge to an applicant. Any applicant, that has been denied a badge, is prohibited from
entering SBBC property as an employee, sub-contractor or agent of a contract Awardee.
Applicant enrollment and scheduling website is www.fieldprintflorida.com. The total
fee(s) for the SBBC photo identification badge, fingerprinting and a FBI background
check
can
be
found
at
the
following
website:
http://www.broward.k12.fl.us/po1icc/pdf/seccle/FIELDPRINT CODES.pd!
Payment
options can be made by electronic check (e-check), Visa, MasterCard or use of an
established escrow account code. These fees are non-refundable and are subject to
change without notice. Badges are issued for a one-year period and must be
renewed annually. The renewal date will be one year from date of issuance. Failure
to renew the badge, at that time, will result in the vendor being required to re-apply
and pay the going rate for badging and fingerprinting.
Vendors shall return expired and/or terminated employee badges to the following
location: The School Board of Broward County, Florida, Attn: Fieldprint, lnc., 600
S.E. 3•d Avenue, Fort Lauderdale, Florida 33301.

52. AUDIT AND INSPECTION OF AWARDEE'S DOCUMENTS AND RECORDS: The
District or its representative reserves the right to inspect and/or audit all the Awardee's
documents and records as they pertain to the products and services delivered under this
agreement. Such rights will be exercised with notice to the Awardee to determine
compliance with and performance of the terms. conditions and specifications on all
matters, rights and duties, and obligations established by this agreement.
Documents/records in any form shall be open to the District or State's representative and
may include but are not limited to all correspondence, ordering, payment, inspection, and
receiving records, contracts or sub-contracts that directly or indirectly pertain to the
transactions between the District and the Awardee(s).
53. ORIGINAL DOCUMENT FORMAT: Only the terms and conditions of this solicitation as
they were released by SBBC, or amended via Addendum, are valid. Any modification to
any term or condition by a vendor is not binding unless it is expressly agreed to, in
writing, by SBBC.
54. CREDIT CARDS: Individual schools and departments may place some orders and
utilize, as the form of payment, a District-issued credit card to the extent authorized by
the School Board. These orders will be made via phone or fax for direct delivery and
billing to the requesting work location. Please note that credit card purchases will benefit
all vendors by providing immediate payment (i.e. within 48-72 hours), thereby eliminating
the need to submit an invoice to the District's Accounts Payable Department or reconcile
receivable balances. For credit card purchases, all vendors must have the capability to
accept fax orders, which must be confirmed by calling back the requesting work location
to verify prices and obtain a credit card number. Only actual items shipped/delivered can
be charged to the credit card account (i.e., no back-orders). All purchase deliveries must
include a packing slip or receipVinvoice listing the items and prices of goods delivered.
For security reasons, the credit card charge receipt showing the work location's credit
card number cannot be attached to the packing slip or receipVinvoice submitted as part
of the purchase delivery. District work locations may request that a vendor maintains
secure records of the credit card account assigned an alias or password, to avoid
divulging the actual credit card number upon every purchase.
55. NONCONFORMANCE TO CONTRACT CONDITIONS: Items offered may be tested for
compliance with bid conditions and specifications at any time. Items delivered, not
conforming to bid conditions or specifications, may be rejected and returned at vendor's
expense. Goods or services not delivered as per delivery date in bid and/or Purchase
Order may be rejected upon delivery and/or may be purchased on the open market. Any
increase in cost may be charged against the Awardee. Any violation of these stipulations
may also result in:
a) For a period of two years. any bid submitted by vendor will not be considered and will
not be recommended for award.
b) All departments being advised not to do business with vendor.
56. CONE OF SILENCE: Any proposer, or lobbyist for a proposer, is prohibited from having
any communications (except as provided in this rule) concerning any solicitation for a
competitive procurement with any School Board member, the Superintendent, any
Evaluation Committee Member, or any other School District employee after Procurement
and Warehousing Services releases a solicitation to the General Public.
All
communications regarding this solicitation shall be directed to the designated Purchasing
Agent unless so notified by Procurement and Warehousing Services. This "Cone of
Silence" period shall go into effect and shall remain in effect from the time of release of
the solicitation until the contract is awarded by the School Board. Further, any vendor, its
principals, or their lobbyists shall not offer campaign contributions to School Board
Members or offer contributions to School Board Members for campaigns of other
candidates for political office during the period in which the vendor is attempting to sell
goods or services to the School Board. This period of limitation of offering campaign
contributions shall commence at the time of the "cone of silence' period for any
solicitation for a competitive procurement as described by School Board Policy 3320, Part
II, Section GG as well as School Board Policy 1007, Section 5.4 - Campaign Contribution
Fundraising. Any vendor or lobbyist who violates this provision shall cause their
Proposal (or that of their principal) to be considered non-responsive and therefore
be ineligible for award.
57. TERMINATION: This contract award may be terminated with or without cause by SBBC
during the term hereof thirty (30) days after the Superintendent gives written notice to the
other parties that a recommendation will be made to the School Board for the contract
award's termination.
58. EVALUATION AND BIDS: SBBC evaluates all Bids in accordance with the State of
Florida Statutes 119.071 and 286.0113.

Revised 7 /13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer
75

 59. MEET OR RELEASE: If during the contract term, SBBC is offered a lower price from a
third party supplier for a product or service awarded under this contract, or offers
another item that meets or exceeds the specifications for the item at a lower price than
the awarded price. SBBC will request Awardee to meet the lower price offered by the
third party supplier. Awardee will be required to respond to this request within three (3)
days of request. If Awardee Is unable to meet the lower price, SBBC will be released
from its contractual obligation to purchase the item under this contract. No response to
this request will indicate that Awardee is unable to offer item at a lower price. This
action, purchasing awarded item from third party supplier, will not hold SBBC in default
of contract. Each purchase will be considered separate and apart from each other.
60. CONFIDENTIAL RECORDS: The Awardee acknowledges that certain information
about the District's students is ccntained in records created, maintained or accessed by
the Vendor and that this information is confidential and protected by the Family
Educational Rights and Privacy Act of 1974 (FERPA) (20 U.S. C. 1232g), and/or the
Health Insurance Portability and Accountability Act (HIPAA) (45 CFR parts 160-154) and
related District policies, as amended from time to time, currently available at
www browardschools.com. The confidential information cannot be disclosed unless
valid consent is obtained from the students or their legal guardians. Both parties agree
to protect these records in compliance with FERPA, HIPAA, and the District's policy. To
the extent permitted by law, nothing contained herein shall be construed as precluding
either party from releasing such information to the other so that each can perform its
respective responsibilities.

Vendor agrees that ii may create. receive from or on behalf of the District. or have
access to, records or record systems that are subject to FERPA andlor HIPAA
/collectively. the "Confidential Records"). Vendor represents, warrants. and agrees that
,t will: (1) hold the Confidential Records in strict confide11ce and will not use or disclose
the Confidential Records except as /a) permilled or reqwred by this Agreement. (b)
required by law, or /c) otherwise authorized by the District in writing: (2) safeguard the
Confidential Records according to commercially reasonable administrative, physical and
technical standards as required by law: and (3) continually monitor its operations and
take any and all action 11ecessary lo assure that tile Confidential Records are
safeguarded in accordance with the tenns of this Agreement. At the request of the
District. Vendor agrees to provide the District with a written summary of the procedures
Vendor uses to safeguard the Confidential Records. A breach of these confidentiality
requirements shall constitute grounds for the District lo lerminale any Agreement with
Vendor.

Revised 7 /13/15

Broward County Public Schools Is An Equal Opportunity/Equal Access Employer

76

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER
March 16, 2017

I

SIGNATURES ON FILE

TO:

All Principals/Assistant Principals
Office Managers

FROM:

Daniel Gahl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

MUSICAL INSTRUMENT RECEIPT OF EQUIPMENT PROCESS

ACTION: Please scan and email verification of musical instrument delivery (packing slip) to Diana
Sterner within 24 hours of receipt. To ensure timely delivery of all musical equipment, it is
necessary to follow this process.
RATIONALE: On January 18, 2017, the Board approved the escalation of SMART allocations
for musical instruments. This allows all year 3, 4 and 5 schools to place their orders during year
3, 2016-2017 school year, of the Bond.

For additional information, please contact Diana Sterner, Applied Learning Budget Support
Specialist, at Diana. Sterner@browardschools.com.

DG/SC
c: Senior Leadership Team
School Performance & Accountability Directors

77

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Title XVIII
PUBLIC LANDS AND
PROPERTY

ChaP.ter 274
TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL

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ChaP-ter

GOVERNMENTS
CHAPTER 274

TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS
274.01

Definitions.

274.02
274.03
274.04

Record and inventory of certain property.
Property supervision and control.
Property acquisition.

274.05
274.06
274.07
274.08

Surplus property.
Alternative procedure.
Authorizing and recording the disposal of property.
Penalty.

274.09

Construction.

274.10

Initiation of act.

274.11

County health department property.

274.12

Special districts subject to chapter.
Copyright© 1995-2019 The Florida Legislature

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11/111/H)

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 3204

PROPERTY ACCOUNTABILITY AND RESPONSIBILITY
THE BOARD DESIGNATES THAT PRINCIPALS SHALL BE THE CUSTODIANS OF
PROPERTY AT THE SCHOOLS AND THAT DIRECTORS/SUPERVISORS SHALL BE THE
CUSTODIANS OF PROPERTY FOR THE COUNTY SUPPORT SERVICES DEPARTMENT.
AUTHORITY: F.S.230.22(1)(2)
Policy Adopted 12/17/81

Policy Rewritten: 1/20/98

DEFINITIONS
1.

"Custodian" - shall mean the person to whom the custody of School Board property has
been delegated by The School Board of Broward County, Florida.

2.

"Property" - shall mean all tangible personal property of a nonconsumable nature, whose
unit value and life expectancy corresponds to that set in Florida Statute 274.

RULES
1.

All physical inventories shall be conducted by the Property and Inventory Control
Department.

2.

Regularly, the Property and Inventory Control Department shall delete the property
records of equipment that has been classified stolen or missing for two (2) consecutive
annual inventories.

3.

The Property and Inventory Control Department shall establish and maintain a detailed
manual of procedures which outlines all rules and guidelines for inventory control. This
Procedure Manual shall comply with Florida State Statute and the Rules of the Auditor
General.

4.

Upon approval of the custodian of the property, employees/students may remove
equipment from a School Board location as long as it is for use in conjunction with the
employee's job assignment or a student's study assignment and does not impede the
educational purposes of the school or location. The proper process for temporarily
removing School Board equipment from a location is outlined in the Manual of Property
Control Procedures.

AUTHORITY: F.S.230.22 (1)(2)
Rules Adopted:
12/17/81: 7/1/82: 2/2/84: 1/21/88:
1/17/89: 5/16/89:
2/19/91

-179

Rules Rewritten: 1/20/98

 The Business Practice Bulletin 0-100: Procedure for
Property & Inventory Control dated 2015 and 2017 that
are referenced in the Director's response can be found in
Section V: Supplements of this report.

80

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIEL GOHL
CHIEF ACADEMIC OFFICER
October 18, 2019

Signatures On File

TO:

All Principals/Assistant Principals
Office Managers

FROM:

Daniel Gohl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

SMART PROPERTY AND INVENTORY

ACTION: To ensure we are adhering to Florida Statute (Chapter 274) and School Board Policy
3204 as referenced in Business Practice Bulletin 0-100, all schools having received items as part
of the SMART Music allocation, must complete the following steps.
1. Pull a PNI 811 Asset Report for your school location.
2. Review report to determine accuracy, including serial numbers, description and/or quantity
received for all SMART Music purchases.
3. Locate items listed as having "none" or "omission" in the serial number cell.
4. For each item where "none" or "omission" is indicated in the serial number cell, utilizing
the vendor invoice and the physical item, determine if the item has a serial number
physically indicated on the item itself. Indicate this discrepancy in your location database.
5. When the review is complete, the Property Custodian, principal, should report all
discrepancies to Accounting & Financial Reporting-Capital Assets via the Capital Assets
Conference including
a. Copy of the invoice
b. Photo of serial number, if it is not included on invoice
c. List of additional discrepancies
RATIONALE: On January 18, 2017, the School Board voted to escalate the SMART Bond funding
for musical instruments and equipment. This ensured that all schools with music programs were
able to purchase their musical instruments and equipment in Year 3 of the Bond. Applied Learning
assisted schools and the Business Support Center in the receiving of instruments and equipment
online when sites were behind on receiving. In some instances, serial numbers were not indicated
on vendor invoices and thus might not be reflected in the PNI 811.
DG/SC
cc: Senior Leadership Team
Directors, School Performance & Accountability

81

 --------------------------------

···-··-·-··········

THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
DANIELGOHL
CHIEF ACADEMIC OFFICER

November 1, 2019

Signatures On File

TO:

All Principals/Assistant Principals
Off ice Managers

FROM:

Daniel Gahl
Chief Academic Officer

VIA:

Valerie Wanza, Ph.D.,
Chief School Performance & Accountability Officer

SUBJECT:

SMART MUSICAL INSTRUMENT AND EQUIPMENT PROPERTY AND
INVENTORY PROCESS UPDATE AND DEADLINE

ACTION: All schools having received items as part of the SMART Music allocation, must

complete the following steps prior to December 13, 2019 in conjunction with the Semi-Annual
Inventory Form to prevent the likelihood of audit exceptions.
1. Pull a PNI 811 Asset Report for your school location.
2. Review report to determine accuracy, including serial numbers, description and/or
quantity received for all SMART Music purchases.
3. Locate items listed as having "none" or "omission" in the serial number cell.
4. For each item where "none" or "omission" is indicated in the serial number cell, utilizing
the vendor invoice or packing slip and the physical item, determine if it has a
manufacturer's serial number physically indicated on the item itself. Indicate this
discrepancy in your location database. If neither the invoice nor the physical item include
a manufacturer's serial number then the Office of the Chief Auditor (OCA) should be
contacted to provide a specific OCA serial number for each item.
5. When the review is complete, the Property Custodian, principal, should report all
discrepancies to Accounting & Financial Reporting-Capital Assets via the Capital Assets
Conference including
a. Copy of the invoice
b. Photo of serial number, if it is not included on invoice
c. List of additional discrepancies
These steps ensure compliance with Florida Statute (Chapter 274) and School Board Policy
3204 as referenced in Business Practice Bulletin 0-100.
RATIONALE: On January 18, 2017, the School Board voted to escalate the SMART Bond

funding for musical instruments and equipment. This ensured that all schools with music
programs were able to purchase their musical instruments and equipment in Year 3 of the Bond.
Applied Learning assisted schools and the Business Support Center in the receiving of
instruments and equipment online when sites were behind on receiving. In some instances,
serial numbers were not indicated on vendor invoices and thus might not be reflected in the PNI
811.

82

 THE SCHOOL BOARD OF BROW ARD COUNTY, FLORIDA
OFFICE OF SCHOOL PERFORMANCE & ACCOUNTABILITY

Valerie S. Wanza, Ph~D.
Chief Officer
Phone: 754-321-3838

Facsimile: 754-321-3886

August 1, 2019

TO:

All Principals

FROM:

Valerie S. Wanza, Ph.D.
Chief School Performance and Accountability Officer

SUBJECT:

SEMI-ANNUAL INVENTORY FORM

ACTION: Every school must complete the on-line Semi-Annual Inventory Form for Property and Inventory
using the following steps:
1.

Assign a staff designee who assists you in monitoring Property and Inventory to complete the SemiAnnual Inventory Form located in OSPA Central V2.0. http://broward.k12.fl.us/ospa/ospa-central2/

2.

Follow the directions on the OSPA Central V2.0 Manage Users page to grant your designee access
to complete the Semi-Annual Inventory Form. The form is located on the left side under the Main
Menu.

3.

If your school has no audit exceptions, this form must be completed and digitally signed prior to the
end of each semester. (By December 13, 2019 and by May 29, 2020.) If quarterly inventories are
required as a part of your school's corrective measures due to audit exceptions, this form must be
completed and digitally signed before the end of each quarter. (By October 11, 2019; by December
13, 2019; by March 13, 2020; and by May 29, 2020.)

4.

Remember to review the form with your designee to ensure accuracy before signing and saving.
After saving the form, print a hard copy for your records.

RATIONALE: As outlined in Business Practice Bulletin 0-100, Procedure for Property & Inventory Control,
Section D. 5., Conducting Semi-Annual Inventories, an on-line form has been developed to assist schools
in following the procedures.
If you have any technical questions about the Semi-Annual Inventory Form, please contact Yaco Zaragoza,
Programmer, Office of Service Quality at yaco.zaragoza@browardschools.com or at 754-321-3877.
VW/DH:bjw
Attachments
c:

Joris Jabouin, Chief Auditor
Directors, Office of School Performance & Accountability
Ali Arcese, Manager, Property & Inventory Audits

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BROWARD
County Public Schools
83

 OFFICE OF THE CHIEF STRATEGY & OPERATIONS OFFICER

MAURICE L. WOODS
CHIEF STRATEGY & OPERATIONS OFFICER

July 30, 2019
TO:

Joris M. Jabouin
Chief Auditor

FROM:

Maurice L. Woods
Chief Strategy & Operations Officer

SUBJECT:

RESPONSE TO PROPERTY AND INVENTORY AUDIT FINDING 4 FOR
COCONUT CREEK AND NORTHEAST HIGH SCHOOLS

I reviewed the attached memorandum, Response to Property and Inventory Audit
Finding 4 for Coconut Creek and Northeast High Schools, from Director Nell Johnson,
Business Support Center. I support the measures Ms. Johnson will put in place for the
Business Support Specialists, as well as her engaging appropriate departments to
determine the most efficient way for District locations to receive purchase documentation.
Please contact me if you require additional information at 754-321-2610.
MLW:dsc
Attachment
c:

Nell Johnson

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84

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
NELL JOHNSON
DIRECTOR 1 BUSINESS SUPPORT CENTER

July 30, 2019
TO:

Maurice L Woods
Chief Strategy and Operations Officer

FROM:

Nell Johnson -f/.i,R-Director, Business Support Center

SUBJECT:

RESPONSE TO PROPERTY AND INVENTORY AUDIT FINDING 4 FOR
COCONUT CREEK AND NORTHEAST HIGH SCHOOLS

We have reviewed and agreed with audit finding 4 and the recommendation noted in the
Property and Inventory reports for Coconut Creek and Northeast High Schools.
RECOMMENDATIONS: The OCA recommends when placing tangible personal property
orders on behalf of a location, framework purchase orders should not be used to purchase items
in "lots," "bundles," or "attached lists." To accurately account for each property item
electronically, tangible personal property must be ordered on unique lines of a requisition, and
the appropriate delivery address should be noted.
The OCA also recommends when tangible personal property is received online, the individual
must process the goods receipt for each item separately and record the unique serial number
for each property item within the system. The new purchase documentation should be provided
to the location so that it can be maintained in the site's property binder for future reconciliation
and subsequent application of a District-assigned serial number for tracking. Only if an item
does not physically possess a manufacturer's serial number should the word "none" be utilized
when receiving those items online.

MANAGEMENT RESPONSE: Agree. We will immediately address these recommendations
with all Budget Support Specialists and emphasized the importance of using and following the
Business Support Specialist training manual that includes all training materials such as the
Procurement 101 training manual and Business Practice Bulletin 0-100. Upon review of these
documents, Business Support Center (BSC) Specialists will understand that each tangible
personal property item must be ordered on a unique line of a requisition. We will also, ensure
that specialists understand that appropriate delivery addresses must be noted on all orders. As
part of constant continuous improvement, this recommendation will be a reoccurring topic in
BSC staff meetings.
When tangible personal property is received online, we will process each item separately and
record the unique serial number for each property item in the system. Only when an item does
not physically possess a manufacturer's serial number will the word "NONE" be entered when
receiving online.

~BROWARD
11/1
County Pubfic Schools

85

 Response to Property and Inventory Audit Finding 4
For Coconut Creek and Northeast High Schools
July 30, 2019
Page 2

We will communicate with Information & Technology, Procurement & Warehousing Services,
Accounting and Financial Reporting, and the Capital Assets Departments to determine the most
efficient way for District locations to obtain new purchase documentation for tangible property
purchased.
The Business Support Center recognizes the importance of this finding. We will strive to
improve the requisition and on-line receiving processes to avoid reoccurrence of practices noted
in the report.
If you have additional questions regarding this matter, please do not hesitate to contact me at

754-321-0668.
NJ:ol

86

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
CAPITAL BUDGET OFFICE
OMAR SHIM, DIRECTOR
Telephone: 754-321-2080

Facsimile: 754-321-2733

November 4, 2019
TO:

Ali Arcese,
Manager Property & Inventory Audits

FROM:

Omar Shi~
Capital Budget Director

Re:

AUDIT REPORT ON PROPERTY AND INVENTORY FOR NORTHEAST HIGH,
FINDING 4: RECOMMENDATIONS FOR BUSINESS SUPPORT CENTER, CAPITAL
BUDGET & APPLIED LEARNING DEPARTMENTS

We agree with the recommendations under Finding 4 of this audit. The items numbered 190, 191
and 192 were purchased on individual lines as recommended in the audit. However, when the
location physically received the items that were billed, they did not provide Capital Budget with the
serial numbers to be input into the District's financial/accounting system.
The equipment is related to the scoreboard for School Choice as part of the SMART Program. The
Capital Budget Department works with the facility project manager and the school to order the
equipment that was selected by the school. The school is given instructions when the order is made
on how to receive the items and report it to Capital Budget so the invoice can be paid and the asset
records updated. When the equipment was delivered to the location, the school did not provide the
serial number to Capital Budget. Capital Budget staff followed up with an email to the school but
still did not receive serial number information for those items.
Furthermore, items numbered 190 and 192 are now permanently installed, and therefore will need
to be removed from the District's furniture, fixtures and equipment (FF&E) report and added to the
District's fixed assets schedule.
We recommend improving this process by adding a requirement in the purchase order for vendors
to include serial number information on the invoice and packing slips.

OS/ka
Attachments
cc: Joris Jabouin
Dr. Valerie S. Wanza
Judith M. Marte

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4. Instructions for verifying receipt or items
5. Follow up email requesting Fish and Serial numbers
6. Email from Project Manager confirming permanent installation or scoreboards.

88

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Damages In :ihlpment: File clalrn with
carrier within 24 hours. Service charge
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SCHOOL BOARD OF BROWARD COUNTY
ACCOUNTS PAYABLE DEPARTMENT
7720 WEST OAKLAND PARK BOULEVARD
SUNRISE FL 33351

NEW REMITTANCE ADDRESS
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Date: 0:110/2017

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Due 01110: oin1.120 1 ·1

Customer ii: 1002552
Bill To: Northoasl High School

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700 NE 5G rH ST
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IMPORT/,NT NOTE AOOUT OUR INVOICES

we ►now smccrn ptocru,~no ol our lnYOlcc b lrr.po11ar.t to you. ti yo., h.J',e Joy quc,Uan,, i,bovl thu ln-;olce, p!AuA CAJ year Accouna Rllcr.is~bhl S('fvico
l'lr.p•c:1fnla:.vc (80C•227•7404). '/'/c wijl ee ""P.>Y to :,,a,1Jor your ;iuc::lion,. Ac~o remomo.r lo ineludo our lnvnk.n number Ol'I your l),lyrl\c~I 1cmi11.,nco so
'" 'ft cJn ~ropc,ly apply your i>:r1mcn1 10 your .,c:oun1. Et1joy Iha oonc:Jts er onUno cecess. To enrOII onllf,<1 ot pay i» o gut,l, po lo www.n:;Ne,1Lno.cum.

To better service your account, please Include Invoice numbers on your remittance

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9861.7782
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• Past <lute oatanccs are sulljuct to ;, trnanco charge of 1,5'/4 por month or tho hl!Jhe~t rate pc:nnlttcd by applfc;ible lnw, whlchovor !s lower.
Morcholldise

Page 1

92

of

1

 ENCLOSED PLEASE FIND INVOICES FOR PAYMENT.
IN ORDER TO SUBMIT FOR PAYMENT, I WILL NEED
VERIFICATION THAT ALL ITEMS HAVE BEEN RECEIVED.

ONCE THIS HAS BEEN VERIFIED PLEASE HAVE THE
INVOICE SIGNED AND RETURN BACK TO ME AT THE
LOCATION LISTED BELOW.

*IF 'ITEM COST IS OVER $1,000, PROVIDE:

FISH#
SERIAL#

CAPITAL BUDGET
KCW

4TH

FLOOR

ATTN: SHARON WILLIAMS
THANK YOU,

93

 Sharon M. Williams
From:

Sent:
To:

Subject

Allan G. Thompson
Friday, Murch 17, 2017 1:31 PM
Sharon M. Williums
Re: Re: BSN Sports Invoice

It is located in 221 gvmnasiurn.
From: Sharon M. Williams
Sent: Friday, March 17, 2017 10:57:38 AM
Tc: Allan G. Thompson
Subject: Re: BSN Spans Invoice
Hctto Allan,

Here's the invoice for DSN Sports. I need the Fisht, and Serial U
Thank yov
Sharon Williams

94

 10/10/2019

Mail - Nadege Cadcsca - Outlook

SCEP: Northeast - Score tables
Kimberly J. Nedd
Wed 9/25/2019 1 :13 PM
To: Nadegc Cadesca <nadege.cadesca@browardschools.com>
) 1 auacbments (361 KB)
Untitled_09?.S?.0l 9_010344.pdf;

Nadege, per our conversation this morning please see the attached in regards to score tables hopefully
this is sufficient for your needs.
It is free standing so I want to presume it is a portable system.
Based on permit scope the score table was not included in the installation.
Only the scoreboards required permit (PPO/ C&F Electric).
l:3ased on the quote there are no assembly charges.
Hope this helps.
Kimberly Nedd Project Manager I SCEP - SBP
Owner's Representative - Broward County Schools SMART Program
W: 754.321.4871 I M: 305.785.2222 I CBRE I HEERY
-----Original Message----From: browardschools@browardschool.com <browardschools@browardschool.com>
Sent: Wednesday, September 25, 2019 1 :04 PM
To: Kimberly J. Nedd <kimberly.nedd@browardschools.com>
Subject Scan from a Samsung MFP
Please open the attached document. It was scanned and sent to you using a Samsung MFP. For more
!nformation on Samsung products and solutions, please visit

https://nam04.safelinks.grotection.outlook.com/?
u rl = http%3A %2F%2Fwww.samsung12rinter.com&amP.;da ta-02% 7C01 %7Cnadege,cadesca%40browardsc
hools.com% 7Ca 77f9445c0bd4f87f70808d7 41 dbb4be% 7Ceeacb5cb5_3704,358a 96aa3783c95d422% 7CJ %7
C0%7C637050284189327192&amP.;sdata=0qwkUhm0LurSYQVFXjK0dlK1fvFm%2BHYVjf7JBarnp£{3.9%3O
&nmP.;reserved=0

hllps://oullook.office.com/mail/searcMd/AAOkADJiMTl4NDE4 LTlmMjUtNDlhNy1 IMWY2LTUzODcfjMDVmMGVkNwAOAFsblf3GN0pCVVQbMTcOu6U...

95

1/1

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
SONJA CLAY
TASK ASSIGNED EXECUTIVE DIRECTOR
Phone: 754-321-3431

September 6, 2019

TO:

Joris Jabouin, Chief Auditor
Office of the Chief Auditor

FROM:

Sonja Ch~or
Exception
\rung Support

SUBJECT:

AUDIT REPORT ON PROPERTY & INVENTORY
(NORTHEAST HIGH SCHOOL - FISCAL YEAR 2019-2020)

In an effort to improve accountability and the safeguarding of the District's assets and
those that transferred to schools, the Division will strengthen internal controls by
September 16, 2020, via the following:
1. Provide all staff with all procedures to be implemented;
2. Review the Business Practice Bulletin 0-100 Procedure for Property and Inventory
Control with the department's Property and Inventory team members and ensure
compliance with all policies and procedures;
3. Schedule monthly verification of documentation as compared to Property and Inventory
report;
4. Schedule quarterly visual verification of five percent of the inventory; and
5. Schedule monthly visual verification of all stored and unassigned items.

Please feel free to contact me, should you have questions or concerns.
SC:cm
cc:

Saemone Hollingsworth, Executive Director, ESLS
Daniel F. Gohl, Chief, Office of Academics
Ali Arcese, Manager, Property and Inventory Audits

~

V,,,

Es,oblistmd 1915

FU.BROWARD
County Public Schools
96

 OFFICE OF THE CHIEF STRATEGY

& OPERATIONS OFFICER

MAURICE L. WOODS
CHIEF STRATEGY & OPERATIONS OFFICER

July 30, 2019
TO:

Joris M. Jabouin
Chief Auditor

FROM:

Maurice L. Woods
Chief Strategy & Operations Officer

SUBJECT:

AUDIT RESPONSE WITH CORRECTIVE ACTION PLAN 2019/20
NORTHEAST HIGH (B-STOCK)

reviewed the attached memorandum, Audit Response with Corrective Action Plan
2019120 Northeast High (BStock), from Director Mary Coker, Procurement &
Warehousing Services Department. I approve the preventive measures implemented by
Ms. Coker. Please contact me if you require additional information at 754-321-2610.
MLW:dsc
Attachment
c:

Mary Coker

~
-~ B RO WARD
County Pu brc
, Schools

97

 THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
MARY CATHERINE COKER, DIRECTOR
PROCUREMENT & WAREHOUSING SERVICES

July 29, 2019
TO:

Maurice Woods
Chief Strategy an_A ~perations Officer

FROM:

SUBJECT:

AUDIT RESPONSE WITH CORRECTIVE ACTION PLAN
2019/20 NORTHEAST HIGH (B-STOCK)

In this Memo, Procurement & Warehousing Services will respond to the Audit Report on
Northeast High 1241.
FINDING 4:
An Invacare Hydraulic Lift that was listed on Northeast High School's inventory was
ordered for a student at the school in January 2017. The lift was transferred within the
SAP system onto the school's inventory list on April 12, 2017. After requesting information
from the ESLS and the Warehousing Services Department - 8-Stock, it was determined
that the lift was delivered to the ESLS Department (storage location) and then transferred
to Bright Horizons Center on August 25, 2017. On February 1, 2018, the lift was then
transferred from Bright Horizons to Taravella High School. The paperwork provided by
the Warehousing Services Department - 8-Stock indicates that the lift transferred from
Northeast High School to Taravella High School, which is incorrect. The bottom of the
B-Stock Transfer Ticket indicates the lift was released by an employee that works at Bright
Horizons Center. According to the Warehousing Services Department - B-Stock, there is
no record of this lift ever being delivered to or picked up from Northeast High School.
Although the lift has been physically transferred to several locations within the District,
the asset record still reflects Northeast High School as the owner of the lift. Several emails
were sent by the principal and the OCA during the audit, but as of the date of this report,
the documentation needed to correct this record has not been provided.
RECOMMENDATIONS:
The OCA recommends that the 8-Stock Transfer Tickets generated by the
Warehousing Services Department - 8-Stock be created with the information of the
true transfer/surplus pickup. This information should be cross-referenced to the daily
truck logs kept by the department. Generating 8-stock Transfer Ticket with incorrect
information is not a best practice. The OCA recommends that routine reconciliations
and monitoring activities should be completed as an internal control to discover any
mistakes or issues with internal procedures.

~BROWARD
Vt!..) County Pubric Schools
98

 MANAGEMENT RESPONSE: Agree. The 8-Stock department implemented a new
"Notice of Return" Form effective November 2018 for any discrepancies that are identified
and or different from the originating paperwork. The original signed 3290A form(a) is
returned directly to the Principal/Director of the issuing location to make corrections and
resubmit the corrected form. We use this form, not only to notify the originator but to track
the discrepancies for continuous improvement opportunities. Specifically related to this
incident, state statute calls for a limited amount of time for the logistics of this type of
equipment for kids with specials needs; therefore these types of deliveries need to be
treated expeditiously ensuring we are complying with both the districts policies and state
statue and not trying to fill in paperwork erroneously just to match our systems inventory
location. At the time of the request to pick-up this equipment, we should have contacted
the originator and advised that the equipment was showing as being under Northeast
High when in actuality it was physically located at Bright Horizons. By identifying such
discrepancy and advising of the mistake appropriately, we could have ensured the
paperwork contained the actual physical location and not the location stated where it was
inventoried. We should not have moved this equipment knowingly that the location was
discrepant. This type of nonconforming practice will not be acceptable under the new
standard operating procedures for the 8-Stock area.
All these preventive controls were implemented at the start of the 2019/2020 school year.
If you have any questions or require additional information, please contact
Director Ms. Mary Coker of the Procurement & Warehousing Services Department
at 754-321-0501.

MCC:dm
Attachment

cc: Ali Arcese, Manager, Office of the Chief Auditor

99

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SECTION V:
Supplemental Information

 

 

 

 

 

The

2016

Florida Statutes
Title XVIII

PUBLIC LANDS AND

TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL

PROPERTY

GOVERNMENTS

CHAPTER 274
TANGIBLE PERSONAL PROPERTY OWNED BY LOCAL GOVERNMENTS
274.1

Definitions.

274.2

Record and inventory of certain property.

274.3

Property supervision and control.

274.4

Property acquisition.

274.5

Surplus property.

274.6

Alternative procedure.

274.7

Authorizing and recording the disposal of property.

274.8

Penalty.

274.9

Construction.

274.10

Initiation of act.

274.11

County health department property.

274.12

Special districts subject to chapter.

274.1

Definitions.-The following words as used in this act have the meanings set forth in the below

subsections, unless a different meaning is required by thecontext:
(1)

"Governmental unit" means the governing board, commission or authority of a county or taxing district of the

state or the sheriff of the county.
(2)

"Custodian" means the person to whom the custody of county or district property has been delegated by the

governmental unit.
(3)

"Property" means all tangible personal property, owned by a governmental unit, of a nonconsumable nature.

(4)

"Fiscal year" means the governmental unit's fiscal year established pursuant to law; otherwise, it means the

calendar year.
History.-s. 1, ch. 59-163; s. 1, ch. 61-102.
274.2

(1)

Record and inventory of certain property.-

The word "property" as used in this section means fixtures and other tangible personal property of a

nonconsumable nature.
(2)

The Chief Financial Officer shall establish by rule the requirements for the recording of property and for the

periodic review of property for inventory purposes.
History.-s. 2, ch. 59-163; s. 8, ch. 69-82; s. 1, ch. 73-87; s. 5, ch. 82-104; s. 1, ch. 88-53; s. 5, ch. 96-209; s. 2, ch. 2004-296; s. 41, ch.
2006-122.
274.3

Property supervision and control.-A governmental unit shall be primarily responsible for the

supervision and control of its property but may delegate to a custodian its use and immediate control and may require
custody receipts. A governmental unit may assign to or withdraw from a custodian the custody of any of its property at any
time; provided, that if the custodian is an officer elected by the people or appointed by the
http://www. leg.state. fl. us/Statutes/index.cfm? App_mode =Display_ Statute&U RL = 0200-0299/027 4/027 4. htm I

101

1/3

 Governor, the property may not be withdrawn from the officer's custody without his or her consent. Each custodian
shall be responsible to the governmental unit for the safekeeping and proper use of the property entrusted to his or
her care. If the custodian is not a bonded officer, the governmental unit may require from the custodian a bond
conditioned upon such safekeeping and proper use. In each county the sheriff shall be the custodian of the property
of the office of sheriff.
History.- s. 3, ch. 59-163; s. 2, ch. 61-102; s. 186, ch. 95-148.
274.4

Property acquisition.-Whenever acquiring property, the governmental unit may pay the purchase

price in full or may exchange property with the seller as a trade-in and apply the exchange allowance to the cost of
the property acquired. If, whenever acquiring property, the governmental unit may best serve the interests of the
county or district by outright sale of the property to be replaced, rather than by exchange as a trade-in, it may make
the sale in a manner otherwise prescribed in this act for the disposal of property. The receipts from the sale may be
treated as a current refund if the property to be acquired shall be contracted for within the same fiscal year of the
governmental unit in which the property sold is disposed of.
History.- s. 4, ch. 59-16 3.
274.5

Surplus property.-A governmental unit shall have discretion to classify as surplus any of its property,

which property is not otherwise lawfully disposed of, that is obsolete or the continued use of which is uneconomical
or inefficient, or which serves no useful funct ion. Within the reasonable exercise of its discretion and having
consideration for the best interests of the county or district, the value and condition of property classified as surplus,
and the probability of such property's being desired by the prospective bidder or donee to whom offered, the
governmental unit may off er surplus property to other governmental units in the county or district for sale or
donation or may offer the property to private nonprofit agencies as defined ins. 273.01 (3) by sale or donation. If the
surplus property is offered for sale and no acceptable bid is received within a reasonable time, the governmental unit
shall offer such property to such other governmental units or private nonprofit agencies as determined by the
governmental units on the basis of the foregoing cri teri a. Such offer shall disclose the value and condition of the
property. The best bid shall be accepted by the governmental unit offering such surplus property. The cost of
transferring the property shall be paid by the governmental unit or the private nonprofit agency purchasing or
receiving the donation of the surplus property.
History.- s. 5, ch. 59-163; s. 21, ch. 94-226; s. 6, ch. 96-209; s. 1, ch. 96-236.
274.6

Alternative procedure.-Having consideration for the best interests of the county or district, a

governmental unit's property that is obsolete or the continued use of which is uneconomical or inefficient, or which
serves no useful function , which property is not otherwise lawfully disposed of, may be disposed of for value to any
person, or may be disposed of for value without bids to the state, to any governmental unit, or to any political
subdivision as defined ins. 1.01, or if the property is without commercial value it may be donated, destroyed, or
abandoned. The determination of property to be disposed of by a governmental unit pursuant to this section instead
of pursuant to other provisions of law shall be at the election of such governmental unit in the reasonable exercise of
its discreti on. Prope rt y, the value of which the governmental unit estimates to be under $5,000, may be disposed of
in the most efficient and cost-effective means as determined by the governmental unit. Any sale of property the
value of which the governmental unit estimates to be $5,000 or more shall be sold only to the highest responsible
bidder, or by public auction, after publication of notice not less than 1 week nor more than 2 wee ks prior to sale in a
newspaper having a general circulation in the county or district in which is located the official office of the
governmental unit, and in additional newspapers if in the judgment of the governmental unit the best interests of the
county or district will better be served by the additional notices; provided that nothing herein contained shall be
construed to require the sheriff of a county to advertise the sale of miscellaneous contraband of an estimated value
of less than $5,000.
History.- s. 6, ch. 59-163; s. 22, ch. 94-226; s. 7, ch. 96-209.
274.7

Authorizing and recording the disposal of property.-Authority for thedisposal of property shall be

recorded in the minutes of the governmental unit. The disposal of property within the purview of
http://www.leg.state.fl.us/Statutes/indexcfm? App _mode=Display_ Statute&UR L=Cl200-0299/027 4/027 4trh I
102

s. 274.02 shall be
2/3

 recorded in the records required by that section.
History.- s. 7, ch. 59-163.
274.8

Penalty.-Any person who violates any provision of this act or any rule prescribed pursuant to its

authority shall be guilty of a misdemeanor of the second degree, punishable as provided ins. 775.082 ors.
History.- s. 8, ch. 59-163; s. 158, ch. 71-136.
274.9

775.083.

Construction.-The provisions of this act shall be liberally interpreted to be cumulative and

supplementary to any general, special or local law, heretofore or hereafter enacted.
History.- s. 10, ch. 59-163.
274.10

Initiation of act.-This act shall govern the administration of the property of each governmental unit

from the beginning of such governmental unit's fiscal year next succeeding Niay 28, 1959.
History.-s.11, ch. 59-163.
274.11

County health department property.- Title to property purchased by county health departments establi

shed pursuant to the provisions of chapter 154, whether purchased with federal, state or county funds, or any combination
thereof, shall be vested in the board of county commissioners of the county where said county health department is
located and shall be accounted for in accordance with the provisions of this chapter.
History.-s.1, ch. 61-46.
274.12

Special districts subject to chapter.-Every special district governed by the provisions of this act shall

comply with the provisions of this chapter.
History.- s. 12, ch. 79-183; s. 3, ch. 2004-296.
Copyright© 1995-2017 The Florida Legislature • Privacy Statement• Contact Us

http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0274/0274.html

103

3/3

 CHAPTER 691- 73
Tangible Personal Property Owned by Local Governments

691-73.001
691-73.002
691-73.003
691-73.004
691-73.005
691-73.006

Definitions.
Threshold for Recording Property.
Recording of Property.
Marking of Property Records.
Disposition of Property.
Inventory of Property.

691- 73.00l_Definitions.
(1) "Control Accounts" means summary accounts designed to control accountability for individual property records. Unlike
individual property records which establish accountability for particular items of property, control accounts accumulate the total cost
or value of the custodian's property and, through entries to the control accounts documenting acquisitions, transfers and dispositions,
provide evidence of the change in that total cost or value over periods of time as well as the total cost or value at any time.
(2) "Cost" means acquisition or procurement cost (i.e., invoice price plus freight and installation charges less discounts). In
determining cost, the value of property exchanged by the custodian in satisfaction of a portion of the purchase price of new property
shall not be deducted from the full purchase price regardless of any property "traded in" on the new property.
(3) "Custodian" has the meaning set forth in Section 274.01(2), F.S.
(4) "Custodian's Delegate" means a person acting under the supervision of the custodian to whom the custody of property has
been delegated by the custodian and, from whom the custodian receives custody receipts.
(5) "Data Processing Software" has the meaning set forth in Section 119.011(6), F.S. Data processing software is not considered
to be property within the meaning of these rules.
( 6) "Depreciated Cost" means cost less accumulated depreciation.
(7) "Financial System" means the fund accounting process used by the local government for recording cash and other financial
resources, expenditures and other financial uses, together with all related liabilities and residual equities or balances.
(8) "Fiscal Year" means the governmental unit's fiscal year established pursuant to law.
(9) "Governmental Unit" has the meaning set forth in Section 274.01(1), F.S.
(10) "Identification Number" means a unique number assigned and affixed to each item of property to identify it as property
held by the custodian and for the purpose of differentiating one item of property from another.
(11) "Property" has the meaning set forth in Section 274.02(1), F.S.
(12) "Unaccounted for Property" means property held by a custodian, subject to the accountability provisions of Section 274 .03,
F.S., which cannot be physically located by the custodian or custodian's delegate, which property has not been otherwise lawfully
disposed of.
(13) "Value" means the worth or fair market value at the date of acquisitions for donated property.
Specific Authority 274.02 FS. Law Implemented 274.01, 274.02 FS. History-New 3-25-08.

691- 73.002_Threshold for Recording Property.
All property with a value or cost of $1,000 or more and a projected useful life of 1 year or more shall be recorded in the local
government's financial system as property for inventory purposes.
Specific Authority 274.02 FS. Law Implemented 274.02 FS. History-New 3-25-08.

69l-73.003_Recording of Property.
(1) Maintenance of Property Records - Governmental units shall maintain adequate records of property in their custody. The
records shall contain at a minimum, the information required by these rules.
(2) Individual Records Required for Each Property Item - Each item of property shall be accounted for in a separate property
record. Related individual items which constitute a single functional system may be designated as a property group. A property

104

 group may be accounted for in one record if the component items are separately identified within the record. Examples of property
items subject to group accountability include, but are not limited to, modular furniture, computer components, book sets, and similar
association of items. All property group items, the total value or cost of which is equal to or greater than $1,000 shall be inventoried
under this rule.
(3) Content oflndividual Property Records - Each property record shall include the following information:
(a) Identification number.
(b) Description of item or items.
(c) Physical location (the city, county, address or building name, and room number therein).
( d) Name of custodian with assigned responsibility for the item.
( e) In the case of a property group, the number and description of the component items comprising the group.
(t) Name, make or manufacturer if applicable.

(g) Year and/or model(s) if applicable.
(h) Manufacturer's serial number(s) if any, and if an automobile, vehicle identification number (VIN) and title certificate
number if applicable.
(i) Date acquired.
(j) Cost or value at the date of acquisition for the item or the identified component parts thereof. When the historical cost of the
purchased property is not practicably determinable, the estimated historical cost of the item shall be determined by appropriate
methods and recorded. Estimated historical costs shall be identified in the record and the basis of determination established in the
governmental unit's public records. The basis of valuation for property items constructed by personnel of the governmental unit
shall be the costs of material, direct labor and overhead costs identifiable to the project. Donated items, including federal surplus
tangible personal property, shall be valued at fair market value at the date of acquisition. Regardless of acquisition method, the cost
or value of a property item shall include ancillary charges necessary to place the asset into its intended location and condition for
use. Ancillary charges include expenditures that are directly attributable to asset acquisition, such as freight and transportation
charges, installation costs and professional fees.
(k) Method of acquisition and, for purchased items, the voucher and check or warrant number.
(1) Date the item was last physically inventoried and the condition of the item at that date.
(m) If disposed of, the information prescribed in Rule 691-73.005, F.A.C.
(n) The local government may include any other information on the individual property record that the governmental unit may
care to include.
(4) Control Accounts -A governmental unit-wide control account showing the total cost or value of the custodian's property
shall be maintained. A governmental unit may keep additional control accounts for property to the extent deemed necessary for
different funds or sub-funds. Control accounts shall not be established by periodically summarizing the costs or values recorded on
the individual property records. Rather, entries to control accounts shall be derived from documents evidencing transactions
affecting the acquisition, transfer or disposition of property items and shall be posted contemporaneously with entries to the
individual property records.
(5) Depreciation shall be recorded to meet local governments' financial reporting requirements relating to depreciation
accounting. However, depreciation shall not be recorded on the individual property records or in control accounts in such a manner
as to reduce the recorded acquisition cost or value (i.e., depreciation shall be recorded as an item separate from the acquisition cost).
Specific Authority 274.02 FS. Law Implemented 274.02 FS. History-New 3-25-08.

691- 73.004 Marking of Property Records.

(1) Marking of Property - Each property item shall be permanently marked with the identification number assigned to that item
to establish its identity and ownership by the governmental unit holding title to the item. The marking shall visually display the
property identification number of the item and may include an electronic scanning code ("barcode") to facilitate electronic inventory
procedures.
(2) Exemptions for Marking Property - Any item of property whose value or utility would be significantly impaired by the
attachment or inscription of the property identification number, is exempt from the requirement for physical marking. However, the
custodian's property records shall contain sufficient descriptive data to permit positive identification of such items.

105

 (3) Location of Marking - Items of a similar nature shall be marked in a similar manner to facilitate identification. In
determining a marking location, careful consideration shall be given to the intended use of the items; the probability that the marking
could be obliterated by wear, vandalism or routine maintenance functions; and, the appropriateness of the marking method chosen.
Additionally, the location of the marking and the marking method chosen shall not mar the appearance of the item. When utilizing
an electronic scanning format system, electronic codes shall be placed on property in the same manner as other markings specified in
this section.
Specific Authority 274.02 FS. Law Implemented 274.02 FS. History-New 3-25-08.

691-73.005 Disposition of Property.
(1) Methods of Disposition - Property within the meaning of these rules may be lawfully disposed of, as provided in Sections
274.05, 274.06 and 274.07, F.S. Property of the governmental unit which is not accounted for during regular or special inventories
shall be subject to the rules regarding unaccounted for property (See Rule 691- 73.006, F.A.C.).
(2) Required Information - The following information shall be recorded on the individual property record for each item lawfully
disposed of, pursuant to Sections 274.05, 274.06 or 274.07, F.S.:
(a) Date of disposition.
(b) Authority for disposition (resolution of the governing body properly recorded in the minutes as required by Section 274.07,
F.S.).
( c) Manner of disposition (sold, donated, transferred, cannibalized, scrapped, destroyed, traded).
( d) Identity of the employee(s) witnessing the disposition, if cannibalized, scrapped or destroyed.
(e) For items disposed of, a notation identifying any related transactions (such as receipt for sale of the item, insurance recovery,
trade-in).
(f) For property certified as surplus, reference to documentation evidencing that such property was disposed of in the manner
prescribed by Section 274.05 or 274.06, F.S.
(3) Transfer of Property Records - The individual property record for each item lawfully disposed of as described in this rule
shall be, upon disposition of the item, transferred to a disposed property file. Destruction of such records shall be governed by the
provisions of Chapter 119, F.S.
( 4) Control Account - The cost or value of items lawfully disposed of shall be removed from the control account at the time of
disposition.
Specific Authority 274.02 FS. Law Implemented 274.02 FS. History-New 3-25-08.

691-73.006 Inventory of Property.
(1) Physical Inventory Required - Each governmental unit shall ensure a complete physical inventory of all property is taken
annually and whenever there is a change of custodian or change of custodian's delegate.
(2) Inventory Forms - The form used to record the physical inventory pursuant to Section 274.02(2), F.S., shall be at the
discretion of the governmental unit. However, the form shall display at a minimum for each property item, the following
information:
(a) Date of inventory.
(b) Identification number.
(c) Existence of property item (or not).
(d) Physical location (the city, county, address or building name and room number therein).
( e) Present physical condition.
(f) Name and signature of the employee or other individual attesting to the existence of the item.
(g) In the case of a property group, the number and description of the component items comprising the group.
(3) Electronic scanning format used for the identification number is acceptable only if the recorded data is downloadable to a
computer and can then be used to generate reports that will include all information required on the hardcopy inventory form.
(4) Unrecorded Property - Any property item found during the conduct of an inventory which meets the requirements for
accounting and control as defined in Rule 691-71.003, F.A.C., and which item is not included on the inventory forms described

106

 above, shall have an inventory form created for the item when located. After appropriate investigation to establish the ownership of
the item, it shall be added to the governmental unit's property records or, if ownership cannot be reasonably established, the item
may be disposed ofin the manner provided by law as applicable to surplus property, pursuant to Section 274.05 and 274.06, F.S.
(5) Custodian Delegate Shall Not Inventory Certain Items - The custodian delegate shall not personally inventory items for
which they are responsible.
( 6) Reconciliation of Inventory to Property Records - Upon completion of a physical inventory:
(a) The data listed on the inventory forms shall be compared with the individual property records. Noted differences such as
location, condition and custodian shall be investigated and corrected as appropriate or alternatively, the item shall be relocated to its
assigned location and custodian in the individual property record.
(b) Items not located during the inventory process shall be promptly reported to the governmental unit which shall cause a
thorough investigation to be made. If the investigation determines that the item was stolen, the individual property record shall be so
noted, and a report filed with the appropriate law enforcement agency describing the missing item and the circumstances
surrounding its disappearance.
(7) Unaccounted for Property - For items identified as unaccounted for and reported to the State's Chief Financial Officer,
recording of the items as dispositions, or otherwise removing of the items from the property records, shall be subjected to approval
of the State's Chief Financial Officer, as provided in Section 17.041, F.S., and Rule 691-71.003, F.A.C.
Specific Authority 2'74.02 FS. Law Implemented 274.02 FS. History-New 3-25-08.

107

 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

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DATE:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

GENERAL:
Florida Statutes (Ch. 274), Florida Administrative Rule, and Board policy 3204 outline the
District's responsibility to account for and monitor tangible personal property. The purpose of
this bulletin is to outline the procedures associated with Property & Inventory Control. Board
policy 3204: PROPERTY ACCOUNTABILITY AND RESPONSIBILITY designates that
principals shall be the custodians of tangible personal property at the schools and that directors
shall be the custodians of tangible personal property for the county support services
departments.
These procedures address the major aspects of inventory control including purchasing,
transfer/salvage, the requirement to conduct self-inventories and the reporting of tangible
personal property loss through theft or vandalism. It shall be the responsibility of the
Accounting & Financial Reporting Department - Capital Assets to maintain the District's
Master File of Capital Assets database for tangible personal property valued at $1,000 or more
and trackable SMART tangible personal property that has an acquisition value less than
$1,000, is considered high risk and prone to theft and has at least one year useful life and is not
consumable in nature (includes but is not limited to musical instruments, iPads, tablets,
desktops, printers, interactive white boards and interactive flat panel displays; see A.
Purchasing Tangible Personal Property - SMART Purchases for detailed procedures
regarding SMART purchases), and amend property records based on the submittal of
appropriate documentation in accordance with this Business Practice Bulletin, while it shall be
the responsibility of the Office of the Chief Auditor to conduct periodic inventory audits.
Although tangible personal property purchases with a unit value less than $1,000 are not
maintained on the District's Master File of Capital Assets database, property custodians must
take appropriate precautions to safeguard and track all tangible personal property (purchased
outside of the SMART program), especially high risk items such as iPads, tablets, laptops,
desktops, printers, interactive white boards and interactive flat panel displays, cameras,
audio/video equipment, custodial equipment and musical instruments. Locations must maintain
records of these high risk items within a secondary, site-based tracking database. The property
custodian will determine the format for maintaining the information contained in the location's
secondary, site-based tracking database (Excel, FileMaker Pro, etc.) unless otherwise mandated
by the respective SL T administrator.
A.

PURCHASING TANGIBLE PERSONAL PROPERTY - SMART PURCHASES
1. All non-consumable SMART tangible personal property regardless of cost must be
ordered through the District's Purchasing system utilizing appropriate coding.

(Exhibit 1 - Detailed procedures for SMART purchasing and receiving)

Supersedes: Business Practice Bulletin 0-100, Dated
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2. When ordering SMART tangible personal property, locations are prohibited from
purchasing items in "lots", "bundles", or "attached lists". The acquisition of tangible
personal property using P-Cards is also prohibited. In order to accurately account for
each property item electronically, tangible personal property must be ordered on
unique lines of a requisition and the cost center must be the same as the delivery
address.
SMART purchases must only be ordered via SMART Standard
Requisitions/PO's (PO's beginning with #42). The Supply Management & Logistics
Department will reject all requisitions for tangible personal property not complying
with appropriate guidelines.
3. SMART tangible personal property purchases must be assigned one of the following
SMART GL accounts.
SMART Purchases - $1,000 or More
a.
b.
c.
d.

56210100:
56410100:
56430100:
56910100:

AV-Materials-Over $1,000-SMART
Furn/Fix/Equip-Over $1,000-SMART
Computer Equip-Over $1,000-SMART
Software-Over $1,000-SMART

SMART Purchases - Under $1,000.00
a.
b.
c.
d.
e.

56110100:
56220100:
56420100:
56421100:
56440100:
f. 56441100:
g. 56920100:

Library Books-SMART
AV-Materials-Under $1,000-SMART
Furn/Fix/Equip-Under $1,000 Non Trackable-SMART
Furn/Fix/Equip-Under $1,000 Trackable-SMART
Comp Equip-Under $1,000 Non Trackable-SMART
Comp Equip-Under $1,000 Trackable-SMART
Software: Software-Under $1,000-SMART

NOTE:
56420100: Furn/Fix/Equip-Under $1,000 Non Trackable-SMART is to be used
when purchasing furniture, fixtures and equipment ( excluding musical
instruments).
56421100: Furn/Fix/Equip-Under $1,000 Trackable-SMART is to be used when
purchasing musical instruments. These items will be included on the District's
Master File of Capital Assets database.
56440100: Comp Equip-Under $1,000 Non Trackable-SMART is to be used
when purchasing keyboards, mice, wiring for computers and other similar
technology/accessories.
Supersedes: Business Practice Bulletin 0-100, Dated
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56441100: Comp Equip-Under $1,000 Trackable-SMART is to be used when
purchasing iPads, tablets, laptops, desktops, printers, interactive white boards and
interactive flat panel displays. These items will be included on the District's
Master File of Capital Assets database.

4. The cost center assigned to the SMART tangible personal property purchase must
agree to the delivery/ship to address.
5. When SMART tangible personal property is received on-line, the individual must
process the goods receipt for each item separately and record the unique serial
number for each property item within the system regardless of cost. In the event an
item does not physically possess a manufacturer's serial number, the new purchase
documentation should be maintained in the site's property binder for future
reconciliation and subsequent application of a District assigned serial number for
tracking. The word "none" should be utilized when receiving those items online that
do not have a manufacturer assigned serial number.
6. Once the District's Master File of Capital Assets has been updated, a report will be
generated to notify property custodians of all new property record creation within the
District's Master File of Capital Assets and will be available for all locations on
OptiSpool. An email will be sent by Information & Technology - Production
Control to all principals and their secretaries, district directors and secretaries, and
budget keepers each time the Master File of Capital Assets is updated with new
purchases of tangible personal property. The property custodian should use this
opportunity to verify the accuracy of the information associated with the property
records. Any corrections required to the asset record should be promptly reported to
Accounting & Financial Reporting - Capital Assets via email to the "Capital Assets
Conference." This includes necessary changes to the item description, serial
number, or quantities received. Additionally, if the tangible personal property has
not been received at the location, and the asset record was mistakenly created for this
location, the property custodian should immediately notify Accounting & Financial
Reporting - Capital Assets to correct the discrepancy in a timely manner. (Property
custodians will receive the email notification from Information & Technology Production Control even when new property items have not been created or
modifications have been processed to existing property records for their respective
location. In such instances, there will be no report contained within their respective
location file within OptiSpool.]
7. All equipment should be stored in a secure location until it is ready for use.

Supersedes: Business Practice Bulletin 0-100, Dated
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PURCHASING TANGIBLE PERSONAL PROPERTY
1. All non-consumable tangible personal property with a unit value of $1,000 or greater

must be ordered through the District's Purchasing system utilizing appropriate
coding. (Exhibit JA - Detailed procedures for purchasing and receiving)
2. When ordering tangible personal property, locations are prohibited from purchasing
items in "lots", "bundles", or "attached lists". The acquisition of tangible personal
property using P-Cards is also prohibited. In order to accurately account for each
property item electronically, tangible personal property must be ordered on unique
lines of a requisition and the appropriate delivery address should be noted. The
Supply Management & Logistics Department will reject all requisitions for tangible
personal property not complying with appropriate guidelines.
3. When tangible personal property is received on-line, the individual must process the
goods receipt for each item separately and record the unique serial number for each
property item within the system. In the event an item does not physically possess a
manufacturer's serial number, the new purchase documentation should be
maintained in the site's property binder for future reconciliation and subsequent
application of a District assigned serial number for tracking. The word "none"
should be utilized when receiving those items online that do not have a manufacturer
assigned serial number.
4. See STANDARD PRACTICE BULLETIN NO:
I-311 Proper recording of donated assets or items purchased utilizing internal funds.
5. Once the District's Master File of Capital Assets has been updated, a report will be
generated to notify property custodians of all new property record creation within the
District's Master File of Capital Assets and will be available for all locations on
OptiSpool. An email will be sent by Information & Technology - Production
Control to all principals and their secretaries, district directors and secretaries, and
budgetkeepers each time the Master File of Capital Assets is updated with new
purchases of tangible personal property. The property custodian should use this
opportunity to verify the accuracy of the information associated with the property
records. Any corrections required to the asset record should be promptly reported to
Accounting & Financial Reporting - Capital Assets via email to the "Capital Assets
Conference." This includes necessary changes to the item description, serial
number, or quantities received. Additionally, if the tangible personal property has
not been received at the location, and the asset record was mistakenly created for this
location, the property custodian should immediately notify Accounting & Financial
Reporting - Capital Assets to correct the discrepancy in a timely manner. (Property
custodians will receive the email notification from Information & Technology Production Control even when new property items have not been created or
Supersedes: Business Practice Bulletin 0-100, Dated
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INVENTORY CONTROL

modifications have been processed to existing property records for their respective
location. In such instances there will be no report contained within their respective
location file within OptiSpool.)
6. All equipment should be stored in a secure location until it is ready for use.

B.

TRANSFERRING TANGIBLE PERSONAL PROPERTY

1. When a location is permanently transferring tangible personal property to another
location, the property custodian is required to execute a 3290A Surplus/Transfer
Declaration Form (See Exhibit 2).
2. The 3290A Surplus/Transfer Declaration Form must list the BPI Number (Property
Asset Number), serial number, model number, and equipment description for each
property item being transferred.
3. The 3290A Surplus/Transfer Declaration Form must then be signed by both property
custodians (issuing and receiving).
4. In the event the tangible personal property is able to be relocated without the
assistance of Material Logistics, the receiving property custodian should then
forward the original 3290A Surplus/Transfer Declaration Form to Accounting &
Financial Reporting - Capital Assets.
a. Accounting & Financial Reporting - Capital Assets will send an email
confirmation to the property custodians upon receipt of the form and
documentation.
b. Accounting & Financial Reporting - Capital Assets will modify the property
records to reflect the transfer of the applicable tangible personal property.
c. Within five business days of receiving notification, the transfer request will
be processed by Accounting & Financial Reporting - Capital Assets and
locations will be contacted for any additional information. The property
custodian should verify the applicable property records have been removed
from their property inventory by actively monitoring the OptiSpool PNI 954
A, B, & C report(s), or by requesting a PNI 811 report from Information &
Technology- Production Control.
d. The locations should maintain copies of all pertinent documentation for their
files to facilitate any necessary reconciliation during subsequent inventory
audits. Transfer documentation that is greater than 90 days old will not be
accepted during the property audit of tangible personal property.

Supersedes: Business Practice Bulletin 0-100, Dated
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5. In the event assistance is required to relocate the tangible personal property, the
receiving property custodian should forward the original 3290A Surplus/Transfer
Declaration Form to the Manager, Material Logistics at the Warehouse.
a. Material Logistics will then arrange for the physical transfer of the tangible
personal property. The issuing and receiving locations should ensure the
actual tangible personal property corresponds to the information identified on
the 3290A Surplus/Transfer Declaration Form at the time of pick-up and
delivery.
b. Material Logistics will forward the original 3290A Surplus/Transfer
Declaration Form along with the B-stock pick-up acknowledgment form (See
Exhibit 3) to Accounting & Financial Reporting - Capital Assets.
c. Accounting & Financial Reporting Department - Capital Assets will send an
email confirmation to the property custodians upon receipt of the form and
documentation.
d. Within five business days of receiving notification, the transfer request will
be processed by Accounting & Financial Reporting Department - Capital
Assets and locations will be contacted for any additional information. The
property custodian should verify the applicable property records have been
removed from their property inventory by actively monitoring the OptiSpool
PNI 954 A, B, & C report(s), or by requesting a PNI 811 report from
Information & Technology - Production Control.
e. The locations should maintain copies of all pertinent documentation for their
files to facilitate any necessary reconciliation during subsequent inventory
audits. Transfer documentation that is greater than 90 days old will not be
accepted during the property audit of tangible personal property.

C.

ASSIGNMENT OF TANGIBLE PERSONAL PROPERTY TO STAFF
1. It is recognized that tangible personal property will be assigned to staff for
temporary removal of the property from the primary operational site location. In
such instances, a Property Pass (See Exhibit 4) must be executed to document the
assignment and removal of capital equipment from the location.
2. A unique Property Pass must be completed for each piece of tangible personal
property removed from the location.
Property Passes must be updated annually or as needed to ensure the physical accounting
and proper return of the District's capital equipment.

Supersedes: Business Practice Bulletin 0-100, Dated
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CONDUCTING SEMI-ANNUAL INVENTORIES
1. All locations are minimally required to conduct semi-annual inventories to ensure

the District's property records are accurately maintained and updated. This includes
the high-risk property items maintained within the secondary database established by
the location.
2. The location will request an electronic copy of its PNI 811 report from Information
& Technology - Production Control.
3. Appropriate staff will physically verify each property item listed on the PNI 811
report is accounted for on premises or there is a current Property Pass executed for
tangible personal property assigned to individuals.
4. Locations shall surplus tangible personal property twice per year in accordance with
conducting their self-inventories (See F. SURPLUS OF TANGIBLE PERSONAL
PROPERTY).
5. After completing the self-inventory, the property custodian shall complete the SemiAnnual Inventory Form (See Exhibit 5) and forward a copy of it to their respective
SL T administrator.

E.

REPORTING
PROPERTY

THEFT

OR

VANDALISM

OF

TANGIBLE

PERSONAL

1. All locations must take appropriate measures to ensure the safekeeping of all
tangible personal property. This includes securing all high-theft equipment during
hours of non-operation.
2. To the extent possible, tangible personal property should be designated to individual
staff that is requested to oversee the equipment and report any loss or theft to
appropriate administration in "real-time". Additionally, tangible personal property
that is not utilized on a day-to-day basis should be stored in a secured location, and
the appropriate staff should physically verify this property as needed to provide the
most effective means of securing tangible personal property.
3. In the event of theft or vandalism, the property custodian will report the loss to the
Broward District Schools Police Department (BDSPD) and the local authorities at
the time of the incident. As a component of the police report and the BDSPD' s
Immediate Notification Form (See Exhibit 6), the location must provide all
applicable property and serial numbers of the stolen tangible personal property along
with a narrative of the event. This should be completed within 2 business days from
when the incident is known or should have been known.
Supersedes: Business Practice Bulletin 0-100, Dated
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4. The location must then complete a 03290 Tangible Property Loss/ Equipment
Acquisition Form (See Exhibit 7) listing all of the tangible personal property items
which were stolen. The form must contain all of the appropriate identifiable
information and be signed by the property custodian.
5. The original 03290 Tangible Property Loss/ Equipment Acquisition Form, with a
copy of the Immediate Notification Form and the police report attached, should then
be forwarded to Accounting & Financial Reporting Department - Capital Assets for
record amendment. After allowing an appropriate period of time for the loss to be
processed, the location should verify the applicable property records have been
amended to reflect the loss by requesting an electronic DOWNLOAD of the
location's PNI 811 report from Information & Technology - Production Control. In
the event property records have not been appropriately amended, the location should
follow-up with Accounting & Financial Reporting Department - Capital Assets to
ascertain the processing status of the submitted documentation.
6. The location must maintain copies of all pertinent documentation for their files in
order to efficiently facilitate any necessary reconciliation during subsequent property
and inventory audits.
7. A record of all reported losses will be maintained by the District for the purpose of
analyzing loss trends. In the event there is a trend of loss at the same location or any
individual loss event is significant in magnitude, a review of the circumstances
involved with the loss will be conducted in an effort to prevent similar losses in the
future. This review will be conducted by representatives from the following
departments: Broward District Schools Police, Risk Management, and Information &
Technology. Following the review, recommendations will be made to enhance the
security measures at the location in an effort to prevent similar losses in the future.
These recommendations may include, but are not limited to:
a.
b.
c.
d.
e.

Modification to the receipt and storage of asset equipment at the location
Modification of existing surveillance systems within the location
Installation of additional security devices/equipment at the location
Increased frequency of self - inventories of asset equipment
Installation of passive or active security devices within high-risk equipment
items

These recommendations are not a component of the property and inventory audit
performed by the Office of the Chief Auditor.

Supersedes: Business Practice Bulletin 0-100, Dated
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SURPLUS OF TANGIBLE PERSONAL PROPERTY
1. Periodically, the location should surplus any obsolete or damaged tangible personal
property in order to remove these records from their property inventory. Locations
shall surplus tangible personal property twice per year in accordance with their selfinventories conducted semi-annually (See D. CONDUCTING SEMI-ANNUAL
INVENTORIES).
2. The location should complete a 3290A Surplus/Transfer Declaration Form to
identify the tangible personal property to be salvaged.
3. The 3290A Surplus/Transfer Declaration Form must list the BPI Number (Property
Asset Number), serial number, model number, and equipment description for each
property item being surplussed. The 3290A Surplus/Transfer Declaration Form must
then be signed and dated by the property custodian and adequate
explanation/documentation provided for surplussing the tangible personal property
(See section F.11 for instructions on surplussing Buses, Vehicles, and Trailers).
4. The location should make a copy of the 3290A Surplus/Transfer Declaration Form(s)
for their record and forward the original to the Manager, Material Logistics at the
Warehouse.
5. The Warehouse will arrange to pick-up the tangible personal property designated for
surplus from the applicable location. A work order document will be provided to the
property custodian at each location to certify removal activity.
6. After confirming the pick-up of the property items, the Manager, Material Logistics
will forward the 3290A Surplus/Transfer Declaration Form along with the B-stock
pick-up acknowledgment form to Accounting & Financial Reporting Department Capital Assets for processing.
7. Accounting & Financial Reporting Department - Capital Assets will send an email
confirmation to the property custodian upon receipt of the form and documentation.
8. Accounting & Financial Reporting Department - Capital Assets will process the
3290A Surplus/Transfer Declaration Form and remove the property records from the
location's property inventory.
9. Within five
Declaration
Department
information.

business days of receiving notification, the 3290A Surplus/Transfer
Form will be processed by Accounting & Financial Reporting
- Capital Assets and locations will be contacted for any additional
The property custodian should verify that the property records have

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been removed from the property inventory by requesting a PNI 811 from
Information & Technology- Production Control.
10. The location should maintain copies of all pertinent documentation for their files to
facilitate any necessary reconciliation during subsequent property and inventory
audits.
11. To enhance the accountability associated with Property and Inventory, the
procedures for the surplus of buses, vehicles, and trailers require the following steps:
a. The location must complete a 3290A Surplus/Transfer Declaration Form to
identify buses, vehicles, and trailers to be salvaged.
b. The 3290A Surplus/Transfer Declaration Form must list the BPI Number
(Property Asset Number), serial or VIN number, model number, and
equipment description for each property item being surplussed. The 3290A
Surplus/Transfer Declaration Form must then be signed and dated by the
property custodian and adequate explanation/documentation provided for
surplussing the tangible personal property.
c. The location should make a copy of the 3290A Surplus/Transfer Declaration
Form(s) for their record and forward the original to Accounting & Financial
Reporting Department - Capital Assets for processing.
d. Accounting & Financial Reporting Department - Capital Assets will send an
email confirmation to the property custodian upon receipt of form and
documentation, and will mark the asset with a status of "P" for "Pending
Disposal." The asset will remain in the location's inventory until final proof
of disposition is submitted to Accounting & Financial Reporting Department
- Capital Assets.
e. The location must submit proof of the asset's final disposition to Accounting
& Financial Reporting - Capital Assets to remove the property records from
the location's property inventory. The proof of final disposition can be
submitted in either of the following methods:
1. A bill of Sale or a copy of receipt from the contracted auctioneer or,
1i. Other proof of disposal, such as a pick-up ticket, trade-in receipt, a
copy of receipt from a licensed scrap dealer, an invoice from a metal
crushing company, a donation letter to a registered charity or
community organization, documented evidence of dumping assets of
no or little value, or other auditable supporting documentation.

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f.

G.

PAGE:

Upon receipt of the asset's final disposition, Accounting & Financial
Reporting - Capital Assets will remove the "Pending Disposal" status from
the asset, which will subsequently remove the asset's property records from
the location's property inventory.

EXECUTION OF TANGIBLE PERSONAL PROPERTY DOCUMENTATION
BY DESIGNEES
1. Board
policy
3204:
PROPERTY
ACCOUNTABILITY
AND
RESPONSIBILITY designates that principals shall be the custodians of tangible
personal property at the schools and that directors shall be the custodians of tangible
personal property for the county support services departments.
2. Principals and Directors are to execute all documentation associated with tangible
personal property.
3. Principal and Director Designees may execute documentation associated with
tangible personal property in the absence of a property custodian in order to avoid
disruption of daily operations. In such instances, the property custodian must also
sign such documentation upon their return to the location, or as soon as practical.

H.

PROPERTY AUDITS OF TANGIBLE PERSONAL PROPERTY
1. Periodically, the Office of the Chief Auditor (OCA) will conduct a property and
inventory audit for locations. The purpose of this audit will be to verify the physical
presence of tangible personal property designated on a location's property inventory
and to ensure appropriate controls are in place to safeguard the location's tangible
personal property. This will include a cursory review of the safeguards associated
with high-risk items maintained within the location's secondary database (as
previously defined by this Business Practice Bulletin). Accounting & Financial
Reporting Department - Capital Assets will be notified by OCA when a location is
being audited and upon completion of the audit so that the property records for the
location are not altered during the duration of an audit.
2. OCA staff will then issue a preliminary report identifying the property items which
could not be physically located or did not have appropriate documentation to support
their absence.
3. The location will be provided a reconciliation period to locate the unaccounted
tangible personal property or provide supplemental documentation to substantiate
their physical location.

Supersedes: Business Practice Bulletin 0-100, Dated
4/23/2015

Issued By:
Operations Division
118

 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida

PAGE:

12 OF 12

D/\ TE:

6/22/2017

SUBJECT: PROCEDURE FOR PROPERTY &

INVENTORY CONTROL
4. The OCA will then issue a final audit report to the property custodian, identifying
the final discrepancy list and outlining any material weaknesses associated with the
location's inventory control. A copy of the final discrepancy report will also be
forwarded to Accounting & Financial Reporting Department - Capital Assets in
order to amend the property records as deemed appropriate. For any new/found
tangible personal property listed on the final audit discrepancy report with a
historical cost/estimated value of $1,000 or more, the location must forward a 03290
Tangible Property Loss/ Equipment Acquisition Form signed by the property
custodian with invoices or estimated values authorizing Accounting & Financial
Reporting Department - Capital Assets to add these property items to the Master File
of Capital Assets database.
5. The property custodian must provide a response to the final report findings via the
respective SL T administrator, outlining a corrective action plan designed to address
the property audit exceptions and improve operational standards at the location.
6. The respective SL T administrator must then provide written correspondence to the
OCA confirming their support of the action plan. This correspondence will be
included in the final audit report.
7. The complete property audit will then be presented to the District's Audit Committee
at their next regularly scheduled meeting.
8. The property audit report will subsequently be transmitted to the School Board at a
regularly scheduled School Board meeting.

APPROVED BY: CABINET

DATE:

t/Az

Issued By:
Operations Division

Supersedes: Business Practice Bulletin 0-100, Dated
4/23/2015
119

 EXHIBIT 1

REQUISITION PROCEDURES FOR SMART AND GENERAL
OBLIGATION BOND (GOB) FUNDS ONLY
Follow the instructions and guidelines in this document to place orders for SMART
and/or GOB purchases. Please note that there are different document types to use
when creating requisitions for SMART/GOB orders. These document types must be
used when creating SMART/GOB orders. The number sequence for requisitions and
Purchase Orders for SMART/GOB orders will be different than Non SMART/GOB
orders. Capital Budget will budget funds by location and instruct those locations in
which fund to apply to the SMART/GOB requisition. Refer to Business Practice
Bulletin 0-100 - Procedure for Property & Inventory Control for updates on the
SMART/GOB procedures.

1. SMART /GOB Purchase Requirements:
A. Purchases must be assigned the appropriate GL account as listed herein
B. Items cannot be ordered in lots, bundles or attached lists
C. Ship to address must be the same as requested Storage location (Sloe).
D. Ship to address must include location within the building (room/fishe
number)
E. P - Cards are not to be used with Smart/Bond Funds

2. SMART /GOB Document Type:
A. DO NOT mix Smart/GOB and non-Smart/GOB items on the same
requisition
B. Use document type SMT Standard for standard SMART/GOB requisition
orders (see illustration)
C. Use document type SMT Framework for framework SMART/GOB
requisition orders (see illustration)

120

 EXHIBIT 1

-

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:

@ E urchase Requisition

I~ 1,1

!'I SMT Framework Req

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[~

•.

Service Req.
~ NFY FNS Commdity Req "
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~~
NFY Standard Req.
atertll
NFY Stock Transp Req
NOT USED Outl. Agmt

I

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SMT Framework Req
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-

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lfi j Personal Setting
0 Source Determination

mooJl!QI ~~I ~[U~~I [ml l~[ffi]I ~ Defaul Values ~
Short Text

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Total Value C Dew. Date Des.Vendor Matl Group PGr PO

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3. SMART Numbering Sequence:
A. SMT requisitions will begin with 30xxxxxx
B. SMT standard PO's will begin with 42
C. SMT framework PO's will begin with 85

4. Capital Projects Fund (Major Fund)/WBS Element:
A. Separate Capital Projects funds will be utilized for each GOB. Fund 3541 will
be used for GOBl, 3542 for GOB2. Please contact Capital Budget for the
correct fund to use
B. WBS Element or Functional Area (for Technology) will be utilized per
SMART/GOB project
Capital Budget to provide WBS Element and Functional Area data to
use when ordering/tracking SMART/GOB expenditures

5. SMART /GOB Capitalized General Ledger (GL) accounts:
A. Technology Equip.: Computer Equipment $1,000 or more, use 56430100
B. Other Equip.:
I.

.

1

~

I.

-

~
~

"

~

Pt

Audio Visual Material $1,000 or more, use 56210100
121

 EXHIBIT 1

II.

Furniture, Fixtures & Equipment $1,000 or more, use 56410100

C. Software $1,000 or more use 56910100
D. Building, Fixed Equipment, Land and Remodeling/Renovations:
I.

Buildings & Fixed Equipment, use 56310100

II.

Land, use 56610100

Ill.

Capitalized Improvement other than Bldg. (Short Term), use 56710100

IV.

Capitalized Improvement other than Bldg. (Long Term), use 56730100

V.

Capitalized Permanent Land Improvements, use 56740100

VI.

Capitalized Remodeling/Renovations, use 56810100

VII.

Buses and motor vehicles, use 56510100 (buses) and 56520100 (motor
vehicles)

VIII.

WBS Element or Functional Area data will be used per Project and will
be provided by Capital Budget

6. SMART /GOB Non-Capitalized ($999.99 or less) General Ledger
(GL) accounts:
A. Computer Equipment Non-Trackable $999.99 or less, use 56440100

{Includes but is not limited to keyboards, mice, wiring and other similar
technology/accessories not tracked per PROP)
B. Computer Equipment Trackable $999.99 or less, use 56441100

{Includes but is not limited to iPads, tablets, laptops, desktops, printers,
interactive white boards and interactive flat panel displays. Expenditures
recorded using this GL account code will be tracked per PROP.)
C. Other Equip.:
I.

Library Books, use 56110100

II.

Audio Visual Material $999.99 or less, use 56220100

Ill.

Furniture, Fixtures & Equipment $999.99 or less Non Trackable, use
56420100

IV.

Furniture, Fixtures & Equipment $999.99 or less Trackable, use
56421100 (musical instruments)

V.

Software $999.99 or less, use 56920100

D. Buildings, Fixed Equipment, Land and Remodeling/Renovations:
I.

Non-Capitalized Improvement other than Bldg. (SMART Off site), use
56720100

II.

Non-Capitalized Remodeling/Renovations, use 56820100

122

 EXHIBIT 1

7. Tangible Personal Property (TPP) and non-TPP SMART/GOB
purchases over/under $1,000
A. TPP is defined as items with account coding 5611, 562X, 564X and 569X
8. Receiving for TPP trackable over/under $1,000
I.

Serial numbers are required to be recorded for all TPP received,
regard less of cost

II.

Receiving personnel must review WBS or Functional area coding to
determine funding source (SMART or GOB}

C. SMART/GOB TPP in PROP over/under $1,000
I.

SMART or GOB purchases will have a separate sequential BPI number
to identify type of purchase

II.

The "Location" field will use an identifier of GOBx or SMTx to identify
the type of purchase

Ill.

The "Project" field will be used to track the actual physical location of
the asset purchase

IV.

These items shall follow the same Surplus and Transfer forms process
and procedures as indicated in Business Practice Bulletin 0-100
regard less of cost

8. Charter Schools and SMART/GOB:
A. Fixed assets will be purchased directly by BCPS for Charter Schools following
the same process and procedures as indicated in this document
8. Charter Schools must follow the same budget mechanism as used for other
Charter School purchases
C. Business Support Center (BSC} personnel will create purchase requisitions
following guidelines specified for Charter Schools
D. Purchases will be tracked by Cost Center. All technology/electronic
equipment (i.e. monitors, docking stations, etc.} will be tracked
E. OptiSpool and PROP reports will be utilized to track Charter Schools
F. Office of Chief Auditor shall be notified of all items shipped to Charter
Schools

123

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o n

 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

PAGE:

3 OF 12

DATE:

4/23/2015

PROCEDURE FOR PROPERTY &

INVENTORY CONTROL
4. The cost center assigned to the SMART tangible personal property purchase must
agree to the delivery/ship to address.
5. When SMART tangible personal property is received on-line, the individual must
process the goods receipt for each item separately and record the unique serial
number for each property item within the system regardless of cost. In the event an
item does not physically possess a manufacturer's serial number, the new purchase
documentation should be maintained in the site's property binder for future
reconciliation and subsequent application of a District assigned serial number for
tracking. The word "none" should be utilized when receiving those items online that
do not have a manufacturer assigned serial number.
6. Once the District's Master File of Capital Assets has been updated, a report will be
generated to notify property custodians of all new property record creation within the
District's Master File of Capital Assets and will be available for all locations on
OptiSpool. An email will be sent by Information & Technology - Production
Control to all principals and their secretaries, district directors and secretaries, and
budget keepers each time the Master File of Capital Assets is updated with new
purchases of tangible personal property. The property custodian should use this
opportunity to verify the accuracy of the information associated with the property
records. Any corrections required to the asset record should be promptly reported to
Accounting & Financial Reporting - Capital Assets via email to the "Capital Assets
Conference." This includes necessary changes to the item description, serial
number, or quantities received. Additionally, if the tangible personal property has
not been received at the location, and the asset record was mistakenly created for this
location, the property custodian should immediately notify Accounting & Financial
Reporting - Capital Assets to correct the discrepancy in a timely manner. (Property
custodians will receive the email notification from Information & Technology Production Control even when new property items have not been created or
modifications have been processed to existing property records for their respective
location. In such instances, there will be no report contained within their respective
location file within OptiSpool.)

7. All equipment should be stored in a secure location until it is ready for use.
A.1

PURCHASING TANGIBLE PERSONAL PROPERTY
1. All non-consumable tangible personal property with a unit value of $1,000 or greater
must be ordered through the District's Purchasing system utilizing appropriate
coding. (Exhibit JA - Detailed procedures for purchasing and receiving)
2. When ordering tangible personal property, locations are prohibited from purchasing
items in "lots", "bundles", or "attached lists". The acquisition of tangible personal

Supersedes: Business Practice Bulletin 0-100, Dated 126
4/21/2014

I Issued
By:
Operations Division

 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

PAGE:

4 OF 12

DATE:

4/23/2015

PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

property using P-Cards is also prohibited. In order to accurately account for each
property item electronically, tangible personal property must be ordered on unique
lines of a requisition and the appropriate delivery address should be noted. The
Supply Management & Logistics Department will reject all requisitions for tangible
personal property not complying with appropriate guidelines.
3. When tangible personal property is received on-line, the individual must process the
goods receipt for each item separately and record the unique serial number for each
property item within the system. In the event an item does not physically possess a
manufacturer's serial number, the new purchase documentation should be
maintained in the site's property binder for future reconciliation and subsequent
application of a District assigned serial number for tracking. The word "none"
should be utilized when receiving those items online that do not have a manufacturer
assigned serial number.
4. See STANDARD PRACTICE BULLETIN NO:
I-311 Proper recording of donated assets or items purchased utilizing internal funds.
5. Once the District's Master File of Capital Assets has been updated, a report will be
generated to notify property custodians of all new property record creation within the
District's Master File of Capital Assets and will be available for all locations on
OptiSpool. An email will be sent by Information & Technology - Production
Control to all principals and their secretaries, district directors and secretaries, and
budget keepers each time the Master File of Capital Assets is updated with new
purchases of tangible personal property. The property custodian should use this
opportunity to verify the accuracy of the information associated with the property
records. Any corrections required to the asset record should be promptly reported to
Accounting & Financial Reporting - Capital Assets via email to the "Capital Assets
Conference." This includes necessary changes to the item description, serial
number, or quantities received. Additionally, if the tangible personal property has
not been received at the location, and the asset record was mistakenly created for this
location, the property custodian should immediately notify Accounting & Financial
Reporting - Capital Assets to correct the discrepancy in a timely manner. (Property
custodians will receive the email notification from Information & Technology Production Control even when new property items have not been created or
modifications have been processed to existing property records for their respective
location. In such instances there will be no report contained within their respective
location file within OptiSpool.)
6. All equipment should be stored in a secure location until it is ready for use.

Supersedes: Business Practice Bulletin 0-100, Dated
4/21/2014

Issued By:
127

Operations Division

 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

B.

PAGE:

5 OF 12

DATE:

4/23/2015

PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

TRANSFERRING TANGIBLE PERSONAL PROPERTY
1. When a location is permanently transferring tangible personal property to another
location, the property custodian is required to execute a 3290A Surplus/Transfer
Declaration Form (See Exhibit 2).
2. The 3290A Surplus/Transfer Declaration Form must list the BPI Number (Property
Asset Number), serial number, model number, and equipment description for each
property item being transferred.
3. The 3290A Surplus/Transfer Declaration Form must then be signed by both property
custodians (issuing and receiving).
4. In the event the tangible personal property is able to be relocated without the
assistance of Material Logistics, the receiving property custodian should then
forward the original 3290A Surplus/Transfer Declaration Form to Accounting &
Financial Reporting - Capital Assets.
a. Accounting & Financial Reporting - Capital Assets will send an email
confirmation to the property custodians upon receipt of the form and
documentation.
b. Accounting & Financial Reporting - Capital Assets will modify the property
records to reflect the transfer of the applicable tangible personal property.
c. Within five business days of receiving notification, the transfer request will
be processed by Accounting & Financial Reporting - Capital Assets and
locations will be contacted for any additional information. The property
custodian should verify the applicable property records have been removed
from their property inventory by actively monitoring the OptiSpool PNI 954
A, B, & C report(s), or by requesting a PNI 811 report from Information &
Technology - Production Control.
d. The locations should maintain copies of all pertinent documentation for their
files to facilitate any necessary reconciliation during subsequent inventory
audits. Transfer documentation that is greater than 90 days old will not be
accepted during the property audit of tangible personal property.
5. In the event assistance is required to relocate the tangible personal property, the
receiving property custodian should forward the original 3290A Surplus/Transfer
Declaration Form to the Manager, Material Logistics at the Warehouse.
a. Material Logistics will then arrange for the physical transfer of the tangible
personal property. The issuing and receiving locations should ensure the
actual tangible personal property corresponds to the information identified on

Supersedes: Business Practice Bulletin 0-100, Date<1i28
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Issued By:
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 BULLETIN NO.: 0-100

BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

b.

c.

d.

e.

C.

PAGE:

the 3290A Surplus/Transfer Declaration Form at the time of pick-up and
delivery.
Material Logistics will forward the original 3290A Surplus/Transfer
Declaration Form along with the B-stock pick-up acknowledgment form (See
Exhibit 3) to Accounting & Financial Reporting - Capital Assets.
Accounting & Financial Reporting Department - Capital Assets will send an
email confirmation to the property custodians upon receipt of the form and
documentation.
Within five business days of receiving notification, the transfer request will
be processed by Accounting & Financial Reporting Department - Capital
Assets and locations will be contacted for any additional information. The
property custodian should verify the applicable property records have been
removed from their property inventory by actively monitoring the OptiSpool
PNI 954 A, B, & C report(s), or by requesting a PNI 811 report from
Information & Technology - Production Control.
The locations should maintain copies of all pertinent documentation for their
files to facilitate any necessary reconciliation during subsequent inventory
audits. Transfer documentation that is greater than 90 days old will not be
accepted during the property audit of tangible personal property.

ASSIGNMENT OF TANGIBLE PERSONAL PROPERTY TO STAFF
1. It is recognized that tangible personal property will be assigned to staff for
temporary removal of the property from the primary operational site location. In
such instances, a Property Pass (See Exhibit 4) must be executed to document the
assignment and removal of capital equipment from the location.
2. A unique Property Pass must be completed for each piece of tangible personal
property removed from the location.
Property Passes must be updated annually or as needed to ensure the physical accounting
and proper return of the District's capital equipment.

D.

CONDUCTING SEMI-ANNUAL INVENTORIES
1. All locations are minimally required to conduct semi-annual inventories to ensure
the District's property records are accurately maintained and updated. This includes
the high-risk property items maintained within the secondary database established by
the location.
2. The location will request an electronic copy of its PNI 811 report from Information
& Technology - Production Control.

Supersedes: Business Practice Bulletin 0-100, Dated129
4/21/2014

Issued By:
Operations Division

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BUSINESS PRACTICE BULLETIN

The School Board of Broward County, Florida
SUBJECT:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

3. Appropriate staff will physically verify each property item listed on the PNI 811
report is accounted for on premises or there is a current Property Pass executed for
tangible personal property assigned to individuals.
4. Locations shall surplus tangible personal property twice per year in accordance with
conducting their self-inventories (See F. SURPLUS OF TANGIBLE PERSONAL
PROPERTY).

5. After completing the self-inventory, the property custodian shall complete the SemiAnnual Inventory Form (See Exhibit 5) and forward a copy of it to their respective
SL T administrator.
E.

REPORTING
PROPERTY

THEFT

OR

VANDALISM

OF

TANG IBLE

PERSONAL

1. All locations must take appropriate measures to ensure the safekeeping of all
tangible personal property. This includes securing all high-theft equipment during
hours of non-operation.
2. To the extent possible, tangible personal property should be designated to individual
staff that is requested to oversee the equipment and report any loss or theft to
appropriate administration in "real-time". Additionally, tangible personal property
that is not utilized on a day-to-day basis should be stored in a secured location, and
the appropriate staff should physically verify this property as needed to provide the
most effective means of securing tangible personal property.
3. In the event of theft or vandalism, the property custodian will report the loss to the
Broward District Schools Police Department (BDSPD) and the local authorities at
the time of the incident. As a component of the police report and the BDSPD's
Immediate Notification Form (See Exhibit 6), the location must provide all
applicable property and serial numbers of the stolen tangible personal property along
with a narrative of the event. This should be completed within 2 business days from
when the incident is known or should have been known.
4. The location must then complete a 03290 Tangible Property Loss/ Equipment
Acquisition Form (See Exhibit 7) listing all of the tangible personal property items
which were stolen. The form must contain all of the appropriate identifiable
information and be signed by the property custodian.
5. The original 03290 Tangible Property Loss/ Equipment Acquisition Form, with a
copy of the Immediate Notification Form and the police report attached, should then
be forwarded to Accounting & Financial Reporting Department - Capital Assets for
record amendment. After allowing an appropriate period of time for the loss to be
Supersedes: Business Practice Bulletin 0-100, Dated 130
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The School Board of Broward County, Florida
SUBJECT:

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DATE:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

processed, the location should verify the applicable property records have been
amended to reflect the loss by requesting an electronic DOWNLOAD of the
location's PNI 811 report from Information & Technology - Production Control. In
the event property records have not been appropriately amended, the location should
follow-up with Accounting & Financial Reporting Department - Capital Assets to
ascertain the processing status of the submitted documentation.
6. The location must maintain copies of all pertinent documentation for their files in
order to efficiently facilitate any necessary reconciliation during subsequent property
and inventory audits.
7. A record of all reported losses will be maintained by the District for the purpose of
analyzing loss trends. In the event there is a trend of loss at the same location or any
individual loss event is significant in magnitude, a review of the circumstances
involved with the loss will be conducted in an effort to prevent similar losses in the
future. This review will be conducted by representatives from the following
departments: Broward District Schools Police, Risk Management, and Information &
Technology. Following the review, recommendations will be made to enhance the
security measures at the location in an effort to prevent similar losses in the future.
These recommendations may include, but are not limited to:
a.
b.
c.
d.
e.

Modification to the receipt and storage of asset equipment at the location
Modification of existing surveillance systems within the location
Installation of additional security devices/equipment at the location
Increased frequency of self - inventories of asset equipment
Installation of passive or active security devices within high-risk equipment
items

These recommendations are not a component of the property and inventory audit
performed by the Office of the Chief Auditor.

F.

SURPLUS OF TANGIBLE PERSONAL PROPERTY
1. Periodically, the location should surplus any obsolete or damaged tangible personal
property in order to remove these records from their property inventory. Locations
shall surplus tangible personal property twice per year in accordance with their selfinventories conducted semi-annually (See D. CONDUCTING SEMI-ANNUAL

INVENTORIES).
2. The location should complete a 3290A Surplus/Transfer Declaration Form to
identify the tangible personal property to be salvaged.

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

3. The 3290A Surplus/Transfer Declaration Form must list the BPI Number (Property
Asset Number), serial number, model number, and equipment description for each
property item being surplussed. The 3290A Surplus/Transfer Declaration Form must
then be signed and dated by the property custodian and adequate
explanation/documentation provided for surplussing the tangible personal property
(See section F.11 for instructions on surplussing Buses, Vehicles, and Trailers).
4. The location should make a copy of the 3290A Surplus/Transfer Declaration Form(s)
for their record and forward the original to the Manager, Material Logistics at the
Warehouse.
5. The Warehouse will arrange to pick-up the tangible personal property designated for
surplus from the applicable location. A work order document will be provided to the
property custodian at each location to certify removal activity.
6. After confirming the pick-up of the property items, the Manager, Material Logistics
will forward the 3290A Surplus/Transfer Declaration Form along with the B-stock
pick-up acknowledgment form to Accounting & Financial Reporting Department Capital Assets for processing.
7. Accounting & Financial Reporting Department - Capital Assets will send an email
confirmation to the property custodian upon receipt of the form and documentation.
8. Accounting & Financial Reporting Department - Capital Assets will process the
3290A Surplus/Transfer Declaration Form and remove the property records from the
location's property inventory.
9. Within five business days of receiving notification, the 3290A Surplus/Transfer
Declaration Form will be processed by Accounting & Financial Reporting
Department - Capital Assets and locations will be contacted for any additional
information. The property custodian should verify that the property records have
been removed from the property inventory by requesting a PNI 811 from
Information & Technology- Production Control.
10. The location should maintain copies of all pertinent documentation for their files to
facilitate any necessary reconciliation during subsequent property and inventory
audits.
11. To enhance the accountability associated with Property and Inventory, the
procedures for the surplus of buses, vehicles, and trailers require the following steps:
a. The location must complete a 3290A Surplus/Transfer Declaration Form to
identify buses, vehicles, and trailers to be salvaged.
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SUBJECT:

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DATE:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL
b. The 3290A Surplus/Transfer Declaration Form must list the BPI Number
(Property Asset Number), serial or VIN number, model number, and
equipment description for each property item being surplussed. The 3290A
Surplus/Transfer Declaration Form must then be signed and dated by the
property custodian and adequate explanation/documentation provided for
surplussing the tangible personal property.
c. The location should make a copy of the 3290A Surplus/Transfer Declaration
Form(s) for their record and forward the original to Accounting & Financial
Reporting Department - Capital Assets for processing.
d. Accounting & Financial Reporting Department - Capital Assets will send an
email confirmation to the property custodian upon receipt of form and
documentation, and will mark the asset with a status of "P" for "Pending
Disposal." The asset will remain in the location's inventory until final proof
of disposition is submitted to Accounting & Financial Reporting Department
- Capital Assets.
e. The location must submit proof of the asset's final disposition to Accounting
& Financial Reporting - Capital Assets to remove the property records from
the location's property inventory. The proof of final disposition can be
submitted in either of the following methods:
1. A bill of Sale or a copy ofreceipt from the contracted auctioneer or,
1i. Other proof of disposal, such as a pick-up ticket, trade-in receipt, a
copy of receipt from a licensed scrap dealer, an invoice from a metal
crushing company, a donation letter to a registered charity or
community organization, documented evidence of dumping assets of
no or little value, or other auditable supporting documentation.

f. Upon receipt of the asset's final disposition, Accounting & Financial
Reporting - Capital Assets will remove the "Pending Disposal" status from
the asset, which will subsequently remove the asset's property records from
the location's property inventory.

G.

EXECUTION OF TANGIBLE PERSONAL PROPERTY DOCUMENTATION
BY DESIGNEES
1. Board
policy
3204:
PROPERTY
ACCOUNTABILITY
AND
RESPONSIBILITY designates that principals shall be the custodians of tangible
personal property at the schools and that directors shall be the custodians of tangible
personal property for the county support services departments.

Supersedes: Business Practice Bulletin 0- 100, Dated 133
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SUBJECT:

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DATE:

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PROCEDURE FOR PROPERTY &
INVENTORY CONTROL

2. Principals and Directors are to execute all documentation associated with tangible
personal property.
3. Principal and Director Designees may execute documentation associated with
tangible personal property in the absence of a property custodian in order to avoid
disruption of daily operations. In such instances, the property custodian must also
sign such documentation upon their return to the location, or as soon as practical.

H.

PROPERTY AUDITS OF TANGIBLE PERSONAL PROPERTY
1. Periodically, the Office of the Chief Auditor (OCA) will conduct a property and
inventory audit for locations. The purpose of this audit will be to verify the physical
presence of tangible personal property designated on a location's property inventory
and to ensure appropriate controls are in place to safeguard the location's tangible
personal property. This will include a cursory review of the safeguards associated
with high-risk items maintained within the location's secondary database (as
previously defined by this Business Practice Bulletin). Accounting & Financial
Reporting Department - Capital Assets will be notified by OCA when a location is
being audited and upon completion of the audit so that the property records for the
location are not altered during the duration of an audit.
2. OCA staff will then issue a preliminary report identifying the property items which
could not be physically located or did not have appropriate documentation to support
their absence.
3. The location will be provided a reconciliation period to locate the unaccounted
tangible personal property or provide supplemental documentation to substantiate
their physical location.
4. The OCA will then issue a final audit report to the property custodian, identifying
the final discrepancy list and outlining any material weaknesses associated with the
location's inventory control. A copy of the final discrepancy report will also be
forwarded to Accounting & Financial Reporting Department - Capital Assets in
order to amend the property records as deemed appropriate. For any new/found
tangible personal property listed on the final audit discrepancy report with a
historical cost/estimated value of $1,000 or more, the location must forward a 03290
Tangible Property Loss/ Equipment Acquisition Form signed by the property
custodian with invoices or estimated values authorizing Accounting & Financial
Reporting Department - Capital Assets to add these property items to the Master File
of Capital Assets database.

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4/21/2014

134

I Operations
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The School Board of Broward County, Florida

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SUBJECT: PROCEDURE FOR PROPERTY &

INVENTORY CONTROL
5. The property custodian must provide a response to the final report findings via the
respective SLT administrator, outlining a corrective action plan designed to address
the property audit exceptions and improve operational standards at the location.
6. The respective SLT administrator must then provide written correspondence to the
OCA confirming their support of the action plan. This correspondence will be
included in the fmal audit report.
7. The complete property audit will then be presented to the District's Audit Committee
at their next regularly scheduled meeting.
8. The property audit report will subsequently be transmitted to the School Board at a
regularly scheduled School Board meeting.

Supersedes: Business Practice Bulletin 0-100, Dated
4/21/2014

135

I

Issued By:
Operations Division

 EXHIBIT 1

REQUISITION PROCEDURES FOR SMART AND GENERAL
OBLIGATION BOND (GOB) FUNDS ONLY
Follow the instructions and guidelines in this document to place orders for SMART
and/or GOB purchases. Please note that there are different document types to use
when creating requisitions for SMART/GOB orders. These document types must be
used when creating SMART/GOB orders. The number sequence for requisitions and
Purchase Orders for SMART/GOB orders will be different than Non SMART/GOB
orders. Capital Budget will budget funds by location and instruct those locations in
which fund to apply to the SMART/GOB requisition. Refer to Business Practice
Bulletin 0-100 - Procedure for Property & Inventory Control for updates on the
SMART/GOB procedures.

1. SMART /GOB Purchase Requirements:
A. Purchases must be assigned the appropriate GL account as listed herein
B. Items cannot be ordered in lots, bundles or attached lists
C. Ship to address must be the same as requested Storage location {Sloe).
D. Ship to address must include location within the building (room/fishe
number)
E. P - Cards are not to be used with Smart/Bond Funds

2. SMART /GOB Document Type:
A. DO NOT mix Smart/GOB and non-Smart/GOB items on the same
requisition
B. Use document type SMT Standard for standard SMART /GOB requisition
orders (see illustration)
C. Use document type SMT Framework for framework SMART/GOB
requisition orders (see illustration)

136

 EXHIBIT 1

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3. SMART Numbering Sequence:
A. SMT requisitions will begin with 30xxxxxx
B. SMT standard PO's will begin with 42
C. SMT framework PO's will begin with 85

4. Capital Projects Fund (Major Fund)/WBS Element:
A. Separate Capital Projects funds will be utilized for each GOB. Fund 3541 will
be used for GOBl, 3542 for GOB2. Please contact Capital Budget for the
correct fund to use
B. WBS Element or Functional Area (for Technology) will be utilized per
SMART /GOB project
I.

Capital Budget to provide WBS Element and Functional Area data to
use when ordering/tracking SMART /GOB expenditures

5. SMART /GOB Capitalized General Ledger (GL) accounts:
A. Technology Equip.: Computer Equipment $1,000 or more, use 56430100
8. Other Equip.:
I.

Audio Visual Material $1,000 or more, use 56210100
137

 EXHIBIT 1

II.

Furniture, Fixtures & Equipment $1,000 or more, use 56410100

C. Software $1,000 or more use 56910100
D. Building, Fixed Equipment, Land and Remodeling/Renovations:
I.

Buildings & Fixed Equipment, use 56310100

II.

Land, use 56610100

Ill.

Capitalized Improvement other than Bldg. (Short Term), use 56710100

IV.

Capitalized Improvement other than Bldg. (Long Term), use 56730100

V.

Capitalized Permanent Land Improvements, use 56740100

VI.

Capitalized Remodeling/Renovations, use 56810100

VII.

Buses and motor vehicles, use 56510100 (buses) and 56520100 (motor
vehicles)

VIII.

WBS Element or Functional Area data will be used per Project and will
be provided by Capital Budget

6. SMART/GOB Non-Capitalized ($999.99 or less) General Ledger
(GL) accounts:
A. Computer Equipment Non-Trackable $999.99 or less, use 56440100
{Includes but is not limited to keyboards, mice, wiring and other similar
technology/accessories not tracked per PROP}
B. Computer Equipment Trackable $999.99 or less, use 56441100
{Includes but is not limited to /Pads, tablets, laptops, desktops, printers and
promethean boards. Expenditures recorded using this GL account code will
be tracked per PROP.
C. Other Equip.:
I.

Library Books, use 56110100

II.

Audio Visual Material $999.99 or less, use 56220100

Ill.

Furniture, Fixtures & Equipment $999.99 or less Non Trackable, use
56420100

IV.

Furniture, Fixtures & Equipment $999.99 or less Trackable, use
56421100 (musical instruments)

V.

Software $999.99 or less, use 56920100

D. Buildings, Fixed Equipment, Land and Remodeling/Renovations:
I.

Non-Capitalized Improvement other than Bldg. (SMART Off site), use
56720100

II.

Non-Capitalized Remodeling/Renovations, use 56820100

138

 EXHIBIT

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