Accept the Audit Report of the District’s Self-Insurance Program for the period July 1, 2007 – June 30, 2008 (District Auditing Office)

We have audited claims transactions for the General Liability, Automotive Liability, and Worker’s Compensation Self-Insurance Program for the period July 1, 2007 through June 30, 2008. This program is administered by Broadspire Services Inc. under the direction of the District’s Human Resources Division. Our audit is performed on an annual basis pursuant to the recommendation of the Office of the Auditor General, State of Florida. Every third year the audit is conducted by an independent outside party.

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

One management commendation was noted as follows: Broadspire’s recoverable processing has improved substantially. Quarterly reports are current and the recoverable balance has decreased from $1,100,000 at June 30, 2006, to $660,000 at June 30, 2008. Documentation in the recoverable files reviewed at Broadspire was markedly better than our last review. The decrease in the balance demonstrates significant collection efforts.

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