As required by Florida Statute, a financial management and performance audit of the educational planning and construction activities of Hillsborough County Public Schools was performed.  The review was conducted by King & Walker, CPAs, examining the period from July 1, 2010 to June 30, 2011.

Specific procedures conducted by the auditors were as follows:

1. Met with District staff to determine their understanding of the contract terms and conditions related to the performance of the District's construction department's educational planning and construction activities.
2. Examined the District's procedures over the preparation of the educational facilities plan required by Section 1013.35, Florida Statutes.
3. Examined the District's performance and compliance with Section 1013.35, Florida Statutes, as it related to the several required educational facilities plans.
4. Examined educational planning and construction activities, financial management over construction expenditure documentation, and the awarding of construction related contracts.

The auditors concluded that the Hillsborough County School District used 25 of the 25 facilities construction performance standards established for this performance audit and, in addition, the District was in full compliance with the intent of the provisions of Section 1013.35, Florida Statutes relating to the Educational Planning and Construction Activities of the District. 

The full audit report is attached.