Accept the Audit Report of the District’s Self-Insurance Program for the period July 1, 2004 - June 30, 2005 (District Auditing Office).

We have audited claims transactions for the General Liability, Automotive Liability and Worker’s Compensation Self-Insurance Program as administered by the vendor Broadspire under the direction of the Human Resources Division for the period July 1, 2004 through June 30, 2005. This audit is performed on an annual basis pursuant to the recommendation of the Office of the Auditor General, State of Florida.

In our opinion, Broadspire’s performance in administering claims was satisfactory for the period under audit.

Three management commendations were noted as follows:
1. Self-insurance fund balance improved from negative to positive.
2. Human Resource’s vendor agreements could save the District significant sums.
3. Most prior audit recommendations were implemented.

Plans that will enhance internal control and management oversight have been developed with District Management and are delineated in the report detail sections.

To attest to the fiscal stewardship of public funds.

These audits are conducted as part of the District’s Board-approved Annual Audit plan and are budgeted as part of the District Auditing Office’s General Fund budget.

06/30/06