EIN: 596000701
UEI: FNEXH7MVBH64
Audited by: Forvis Mazars, LLP
Cognizant agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on December 22, 2023 — management decision was due June 22, 2024.
FAC accepted this audit on January 12, 2023 — management decision was due July 12, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on January 19, 2020 — management decision was due July 19, 2020.
During our audit, we noted that as part of its monitoring the District?s internal audit department issued an internal audit report that identified a weakness in the management and disbursement of the Title IV Pell Grant funds at the Fort Myers Technical College (?College?). Those findings are as follows: ? Disbursements were not being consistently posted to student accounts in the College?s accounting software. ? There was no monthly reconciliation process to assure disbursement of various funding sources. ? 1098t forms issued to students were potentially inaccurate due to student accounts not being posted correctly in the College?s accounting software. ? Financial aid codes to the state were often inaccurate. ? Official high school transcripts were not always available. Due to the issues noted above, the District assigned three accounting staff from the District to the College to examine all student ledgers for the fiscal year 2018-2019. This examination disclosed that the College owed students a total of $18,815 in Pell Grant funds. In addition, it was disclosed that students owed the College a total of $49,763, some of which were Pell Grant Funds. The District?s management has foregone the collection of the monies owed to the College. Effect: Approximately $18,815 in Pell Grant funds received by the College were not paid timely to the students. Cause: The College did not have appropriate policies and procedures to ensure the proper management and oversight of Pell Grant funds. Criteria: 34 CFR Part 668.164 requires that payment be made within the appropriate payment period. Recommendation: We recommend that the District implement the recommendations made by the District?s internal auditor and to perform additional monitoring procedures during the next fiscal year.
Show full finding ▾Hide full finding ▴2019-001 ? Fort Myers Technical College ? Pell Grant CFDA #84.063 Type of Finding ? Significant Deficiency Condition: During our audit, we noted that as part of its monitoring the District?s internal audit department issued an internal audit report that identified a weakness in the management and disbursement of the Title IV Pell Grant funds at the Fort Myers Technical College (?College?). Those findings are as follows: ? Disbursements were not being consistently posted to student accounts in the College?s accounting software. ? There was no monthly reconciliation process to assure disbursement of various funding sources. ? 1098t forms issued to students were potentially inaccurate due to student accounts not being posted correctly in the College?s accounting software. ? Financial aid codes to the state were often inaccurate. ? Official high school transcripts were not always available. Due to the issues noted above, the District assigned three accounting staff from the District to the College to examine all student ledgers for the fiscal year 2018-2019. This examination disclosed that the College owed students a total of $18,815 in Pell Grant funds. In addition, it was disclosed that students owed the College a total of $49,763, some of which were Pell Grant Funds. The District?s management has foregone the collection of the monies owed to the College. Effect: Approximately $18,815 in Pell Grant funds received by the College were not paid timely to the students. Cause: The College did not have appropriate policies and procedures to ensure the proper management and oversight of Pell Grant funds. Criteria: 34 CFR Part 668.164 requires that payment be made within the appropriate payment period. Recommendation: We recommend that the District implement the recommendations made by the District?s internal auditor and to perform additional monitoring procedures during the next fiscal year.
Management Response to Independent Auditor?s Report on Major Federal Programs The School District of Lee County accepts the significant deficiency detailed in the Report on Major Federal Programs. As noted in the finding, after the Internal Audit Department discovered potential problems, the District assigned three accounting staff to examine every ledger for fiscal year 2019, and correct issues where found. That examination led to an understanding of the types of errors commonly made, and the development of a plan of action to prevent further issues. The addition of two new positions (a business process analyst and a bursar) was implemented immediately to supply necessary manpower to document and train new processes and procedures. The new staff is in the process of fully documenting financial aid procedures, to include: ? Development of billing calendars for an Accounting Specialist to follow to ensure students are billed timely and accurately. ? Utilization of alerts in FOCUS to notify staff when students have not been billed, but are enrolled ? Financial Aid Handbook updated to include the order in which financial aid should be applied, specifically useful when a student has multiple financial aid types. ? Establishment of a daily ?cash out? process to reconcile outside disbursements in FOCUS to financial aid deposited in internal fund account. ? Consolidation of financial aid records into one file (currently in multiple) to improve communication and accuracy of student financial aid profile. In addition, monthly reconciliations (as suggested in the internal audit report) will be established, and District accounting staff from the Business Services Division will independently examine selected samples of ledgers on a periodic and ongoing basis to ensure compliance with the new processes and procedures. We believe implementation of these steps will prevent future issues, and take seriously our responsibility to correct this significant deficiency. Sincerely, Dr. Ami Desamours Chief Financial Officer
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on December 18, 2017 — management decision was due June 18, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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