FLORIDA STATE COLLEGE AT JACKSONVILLE PATHWAYS ACADEMY A Charter School and Restricted Fund of Florida State College at Jacksonville

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1 FLORIDA STATE COLLEGE AT JACKSONVILLE PATHWAYS ACADEMY A Charter School and Restricted Fund of Florida State College at Jacksonville NOTES TO FINANCIAL STATEMENTS Year Ended June 30, 2014 Note 1 - Nature of Activities and Summary of Significant Accounting Policies Reporting Entity and Nature of Activities The Florida State College at Jacksonville Pathways Academy (the "School") is a restricted fund of Florida State College at Jacksonville (the "College"). The School is organized pursuant to Section , Florida Statutes, and is governed by the Board of Trustees of the College who are appointed by the Governor of the State of Florida. The general operating authority of the School is contained in Section , Florida Statutes. The School operates under a charter of the sponsoring school district, the Duval County School Board (the "Sponsor"). The original charter became effective on April 28, 2006 for a three-year fiscal term beginning July 1, 2006 and ending June 30, Effective July 1, 2009, the College signed a new contract with the Sponsor to operate the charter school for an additional ten-year period ending June 30, At the end of the term of the charter, the Sponsor may choose not to renew the charter under grounds specified in the charter, in which case, the Sponsor is required to notify the School in writing at least 90 days prior to the charter's expiration. During the term of the charter, the Sponsor may also terminate the charter if good cause is shown. The School shall notify the Sponsor in writing at least 90 days prior to the expiration of the charter as to its intent to renew or not renew. In May 2014, the College's Board of Trustees made the decision to discontinue the School's operations at the end of the 2014 school year. The decision was based, in part, on the College's strategy to better focus on its core mission of providing quality higher education. The accompanying financial statements present the School's primary government and component units over which the School exercises significant influence. Significant influence or accountability is based primarily on operational or financial relationships with the School (as distinct from legal relationships). The School does not exert significant influence over any legally separate entities, nor are there any entities for which financial relationships with the School are significant. As a result, the financial reporting entity does not include or exclude any component units. See Independent Auditor's Report. -12-

2 Basis of Presentation The records of the School are maintained as a restricted fund on the books of the College, and accordingly, follow the same basis of presentation. The School's accounting policies conform to accounting principles generally accepted in the United States of America applicable to colleges and universities, as prescribed by the Governmental Accounting Standards Board (GASB). The National Association of College and University Business Officers (NACUBO) also provides the School with recommendations prescribed in accordance with generally accepted accounting principles promulgated by GASB and the Financial Accounting Standards Board (FASB), such as GASB Statement No. 35, "Basic Financial Statements and Management's Discussion and Analysis for Public Colleges and Universities." GASB Statement 35 includes public colleges and universities within the reporting guidelines of GASB Statement No. 34, "Basic Financial Statements and Management Discussion and Analysis for State and Local Governments." GASB Statement No. 35 allows public colleges and universities the option of reporting as a special-purpose government either engaged in only businesstype activities, or engaged in both governmental and business-type activities. The College elected to report as an entity engaged in only business-type activities; therefore, these special-purpose financial statements are presented accordingly. Basis of Accounting Basis of accounting refers to when revenues, expenses, and related assets and liabilities are recognized in the accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the measurement focus applied. The School's financial statements are presented using the economic resources measurement focus and the accrual basis of accounting. Revenues, expenses, gains, losses, assets and liabilities resulting from exchange and exchange-like activities are recognized when the exchange takes place. Revenues, expenses, gains, losses, assets and liabilities resulting from non-exchange activities are generally recognized when all applicable eligibility requirements, including time requirements, have been met. The School follows Financial Accounting Standards Board statements and interpretations issued after November 30, 1989, unless those pronouncements conflict with GASB pronouncements. The School's principal operating activity is instruction. Operating revenues and expenses include all fiscal transactions related to instruction as well as administration, academic support, student services and depreciation of capital assets. Nonoperating revenues include state appropriations from the county school district, and other state and federal grants and appropriations. Due from Florida State College at Jacksonville The School does not have its own bank accounts and, therefore, the amount of $386,236 reported as "Due from Florida State College at Jacksonville" represents the School's equity in the College's current resources. Because the College's current resources are invested in a variety of different types of assets, this balance is not reported as cash and cash equivalents. See Independent Auditor's Report. -13-

3 Capital Assets Capital assets may include land, buildings and improvements, and furniture and equipment. These assets are capitalized and recorded at cost at the date of acquisition if purchased or at estimated fair value at the date received in the case of gifts or donated property. The School follows the policies of the College for capitalization and depreciation. The College has a capitalization threshold of $5,000 for tangible personal property and $25,000 for improvements other than buildings. Depreciation is computed on the straight-line basis over the estimated useful lives of the assets as follows: buildings - 40 years; other structures and improvements - 10 years; computer equipment - 3 years; vehicles, office machinery and educational equipment - 5 years; furniture - 7 years; and assets under capital leases - 5 years. The building, furniture and most equipment used by the School is the property of the College. As of June 30, 2014, the School had no capital assets that met the capitalization threshold. Compensated Absences The School's employees may accrue annual vacation and sick leave based upon length of service, subject to certain limitations regarding the amount that will be paid upon termination. The College reports a liability for the accrued leave; however, State appropriations fund only the portion of accrued leave that is paid in the current fiscal year. Although the College expects the liability to be funded primarily from future appropriations, generally accepted accounting principles do not permit the recording of a receivable in anticipation of future appropriations. Consequently, the recording of a liability for compensated absences, without the corresponding recognition of such future resources, results in a reduction of current year net assets. At June 30, 2014, the School has not reported a liability for compensated absences since these costs are funded by the College. Revenue Sources Revenue for current operations is received primarily from the School Board of Duval County, Florida pursuant to the funding provisions included in the School's charter. In accordance with the funding provisions of the charter and Section (18), Florida Statutes, the School reports the number of full-time equivalent (FTE) students and related enrollment data to the District. Under the provisions of Section I , Florida Statutes, the District reports the number of FTE students and related data to the Florida Department of Education (FDOE) for funding through the Florida Education Finance Program. Funding for the School is adjusted during the year to reflect the revised calculations by the FDOE under the Florida Education Finance Program and the actual weighted full-time equivalent students reported by the School during the designated full-time equivalent student survey periods. The School Board receives a 5% administrative fee ($36,948 for the year ended June 30, 2014) from the School, which is reflected as a reduction of the county school district appropriations revenue in the accompanying statement of revenues, expenses and changes in net assets. State appropriations and grant funding are classified as nonoperating revenue. The level of the School's operations and program services may be impacted or discontinued if funding is not renewed. See Independent Auditor's Report. -14-

4 The School may receive federal, state or private grants for the enhancement of various educational programs. This assistance is generally received based on applications submitted to and approved by various granting agencies. For awards in which a claim to the grant proceeds is based on incurring eligible expenditures, revenue is recognized to the extent that eligible expenditures have been incurred. During the year ended June 30, 2012, the School entered into a grant agreement with Gateway to College National Network ("Gateway to College"), a national nonprofit organization that partners with colleges and school districts around the United States. Through the Gateway to College program, students complete their high school diploma requirements while simultaneously earning college credits toward an associate's degree or certificate. Under the terms of the grant, the School received total funding of $325,000 from Gateway to College from July 1, 2011, through the fall semester of During the year ended June 30, 2014, revenues earned under the grant totaled $80,000. Net Assets Equity is classified as net assets and displayed in three components: a. Invested in capital assets, net of related debt - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. b. Restricted net assets - Consists of net assets with constraints placed on the use either by (I) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. c. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets, net ofrelated debt". When both restricted and unrestricted resources are available to fund specific programs, it is the School's policy to first apply restricted resources to such programs followed by the use of the unrestricted resources. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. See Independent Auditor's Report. -15-

5 Note 2 - Indirect Cost Allocation The School's operating expenses do not include any indirect operating costs of the College, such as facility rent, utilities, and finance, payroll and other administrative services performed by the College. These services are provided by the College at no cost to the School. Note 3 - Capital Assets As of June 30, 2014, the School had not purchased any capital assets which exceeded the College's capitalization threshold. Note 4 - Due to Duval County Public Schools During the year ended June 30, 2014, the School received an allocation of Title I funding from the Duval County School Board district for the purpose of providing certain charter school activities in accordance with specific Title I guidelines. Amounts received for the Title I Schoolwide Initiative and District Initiative totaled $69,693 and 123,655, respectively, during fiscal year June The School incurred expenses of $56,069 for the Schoolwide Initiative program; no costs or expenses were incurred related to the District Initiative project during the year ended June 30, Amounts remaining unspent at June 30, 2014 totaled $137,279, which were returned to the Duval County School Board district by the College on behalf of Pathways Academy subsequent to the fiscal year end. Note 5 - State Retirement Programs Florida Retirement System Most employees working in regularly established pos1t1ons of the College, including the charter school, are covered by the Florida Retirement System, a stateadministered, cost-sharing, multiple-employer, defined benefit retirement plan (the "Plan"). All instructors and supporting staff of the School are employed by the College. Provisions are established by Chapter 121 and 122, Florida Statutes; Chapter 112, Part IV, Florida Statutes; Chapter 238, Florida Statutes; and Florida Retirement System Rules, Chapter 60S, Florida Administrative Code, wherein Plan eligibility, contributions and benefits are defined and described in detail. Essentially, all regular employees of participating employers are eligible and must enroll as members of the Plan. Benefits vest at specified ages or number of years of service depending upon the employee's classification. See Independent Auditor's Report. -16-

6 The Plan also includes an early retirement provision, but imposes a penalty for each year a member retires before the specified retirement age. The Plan provides retirement, disability and death benefits, and annual cost-of-living adjustments, as well as supplements for certain employees to cover social security benefits lost by virtue of retirement system membership. A Deferred Retirement Option Program ("DROP"), subject to prov1s1ons of Section , Florida Statutes, permits employees eligible for normal retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with a Florida Retirement System employer. An employee may participate in DROP for a period not to exceed 60 months after electing to participate. During the period of DROP participation, deferred monthly benefits are held in the Florida Retirement System Trust Fund and accrue interest. The Plan's financial statements and other supplemental information are included in the state of Florida's Comprehensive Annual Financial Report, which may be obtained by contacting the Florida Department of Financial Services in Tallahassee, Florida. Also, an annual report on the Plan, which includes its financial statements, required supplemental information, actuarial report and other relevant information, may be obtained from the State of Florida, Department of Management Services, Division of Retirement in Tallahassee, Florida. The contribution rates for Plan members are established, and may be amended, by the state of Florida. Contribution rates for the year ended June 30, 2014 are presented in the following table: Class or Plan Florida Retirement System, Regular Florida Retirement System, Senior Management Service Deferred Retirement Option Program - applicable to members from all of the above classes of Plan Florida Retirement System, Re-employed Retiree Percent of Gross Salary Employee Employer (a) 6.95% % (b) 12.84% (b) Notes: (a) Employer rates include 1.2% for the post-employment health insurance subsidy and.03% for administrative costs. (b) Contribution rates are dependent upon retirement class or plan in which reemployed. The School's liability for participation in the Plan is limited to the payment of the required contribution at the rates and frequencies established by law on future payrolls of the School. The School's contributions to the Plan for the fiscal years ended June 30, 2014, 2013, and 2012 totaled $46,825, $34,933 and $29,647, respectively, which were equal to the required contributions for each fiscal year. See Independent Auditor's Report. -17-

7 State Community College System Optional Retirement Program Pursuant to Section , Florida Statutes, the Florida Legislature created the State Community College System Optional Retirement Program (the "Program") for eligible community college instructors and administrators. The Program is designed to aid the community college in recruiting employees by offering more portability to those employees who are not expected to remain in the Florida Retirement System for six or more years. The Program is a defined contribution plan, which provides full and immediate vesting of all contributions submitted to the participating companies on behalf of the participant. Employees in eligible positions are allowed to make an iitevocable election to participate in the Program, rather than the Florida Retirement System, and purchase retirement and death benefits through contracts provided by certain insurance ca1tiers. The employing community college contributes on behalf of the participant 10.43% of the participant's salary. The contribution is invested in the company or companies selected by the participant to create a fund for the purchase of annuities at retirement. The participant may contribute, by salary reduction, an amount not to exceed the percentage contributed by the community college to the participant's annuity account. The School had no employees enrolled in the State Community College System Optional Retirement Program for the year ended June 30, Public Emplovee Optional Retirement Program Pursuant to Section , Florida Statutes, the Florida Legislature created a defined contribution program called the Public Employee Optional Retirement Program (the "PEORP"). This program is an option to the Florida Retirement System and is selfdirected by the employee. A retirement account is established for each employee who selects this option and an employer contribution is directed to the individual account. Employees have the responsibility of selecting how their funds are invested within the approved set of investment choices and may take their funds when they leave the Florida Retirement System. The School had no participants in the PEORP at June 30, Note 6 - Risk Management The School is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The College provides the School coverage for these risks through a selfinsured program and commercially purchased insurance. Insurance coverage obtained includes fire and extended property, general and automobile liability, workers' compensation and other liability coverage. Settled claims resulting from these risks have not exceeded coverage. See Independent Auditor's Report. -18-

8 Note 7 - Concentration of Revenue Sources Revenues for the School's current operations are received primarily from the Duval County District School Board contract which accounted for approximately 84% of total revenues for the year ended June 30, Note 8 - Commitments and Contingencies The School may participate in certain grant programs which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the School has not complied with the rules and regulations governing the grants, refunds of any funds received may be required. In the opinion of the School, there are no significant liabilities relating to compliance with the rules and regulations governing the respective grants, and no provision has been recorded in the accompanying financial statements. The School is not involved in any pending or threatened legal actions. Note 9 - Subsequent Events Management has evaluated subsequent events through October 10, 2014, the date which the financial statements were available to be issued. In an effort to focus on its core mission of quality higher education, the College ended its contract with the Duval County School Board for the operation of Pathways Academy at the conclusion of the academic school year. There were no other subsequent events which would require adjustment to or disclosure in the accompanying financial statements. See Independent Auditor's Report. -19-

9 COMPLIANCE SECTION

10 Harbeson, Fletcher & Bateh, LLP Certified Public Accountants INDEPE D 1 NT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL ST A TEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS E. Cobb Harbeson John C. Fletcher, Jr. Raymond Z. Bateh M. Ronald Hargraves, Jr. October I 0, 2014 To the District Board of Trustees of Florida State College at Jacksonville On Behalf of Florida State College at Jacksonville Pathways Academy Jacksonville, Florida We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the financial statements of the Florida State College at Jacksonville Pathways Academy, a Charter School and Restricted Fund of Florida State College at Jacksonville, as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise Florida State College at Jacksonville Pathways Academy's basic financial statements, and have issued our report thereon dated October 10, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Florida State College at Jacksonville Pathways Academy's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Florida State College at Jacksonville Pathways Academy's internal control. Accordingly, we do not express an opinion on the effectiveness of Florida State College at Jacksonville Pathways Academy's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance Park Street Jacksonville, FL (904) Fax (904) Members of The American Institute of Certified Public Accountants and The Florida Institute of Certified Public Accountants

11 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Florida State College at Jacksonville Pathways Academy's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. -21-

12 MANAGEMENT LETTER

13 Harbeson, Fletcher & Bateh, LLP Certified Public Accountants E. Cobb Harbeson John C. Fletcher, Jr. Raymond Z. Bateh M. Ronald Hargraves, Jr. INDEPENDENT A VD/TOR'S MANAGEMENT LETTER October 10, 2014 To the District Board of Trustees of Florida State College at Jacksonville On Behalf of Florida State College at Jacksonville Pathways Academy Jacksonville, Florida Report on the Financial Statements We have audited the special purpose financial statements of Florida State College at Jacksonville Pathways Academy as of and for the fiscal year ended June 30, 2014, and have issued our report thereon dated October 10, Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other Reporting Required by Government Auditing Standards We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report, which is dated October 10, 2014, should be considered in conjunction with this management letter. Prior Audit Findings Section (1)(e)l., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report Park Street Jacksonville, FL (904) Fax (904) Members of The American Institute of Certified Public Accountants and The Rorida Institute of Certified Public Accountants

14 Financial Condition Section (1)(e)2. and (11), Rules of the Auditor General, require that we apply appropriate procedures to determine whether or not the Florida State College at Jacksonville Pathways Academy has met one or more of the conditions described in Section ( 1 ), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the Florida State College at Jacksonville Pathways Academy did not meet any of the conditions described in Section (1 ), Florida Statutes. Sections (1)(e)6.a. and Section (12), Rules of the Auditor General, require that we apply financial condition assessment procedures for Florida State College at Jacksonville Pathways Academy. It is management's responsibility to monitor the Florida State College at Jacksonville Pathways Academy's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Transparency Sections (1)(e)7. and (13), Rules of the Auditor General, require that we apply appropriate procedures to determine whether Florida State College at Jacksonville Pathways Academy maintains on its website the information specified in Section (9)(p), Florida Statutes. In connection with our audit, we determined that the Florida State College at Jacksonville Pathways Academy did not maintain on its former website the information specified in Section I (9)(p), Florida Statutes, other than the programs provided at the School. Other Matters Section (1)(e)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit, we noted the following matters that have been reported to management: Current Year Finding During our testing of student admission requirements, one student file selected for testing could not be located by College personnel or the Duval County Public School district. In May 2014, the College's management decided that Pathways Academy would not continue its charter school contract with the County and cease operations at the end of the school year. Upon the conclusion of the school year, all student files and records were physically moved offsite to the School District's central stores location. Apparently, that student's file was misplaced during the transitional move of records from Pathways to the offsite facility. All other student files (nineteen plus one replacement) selected by the auditors were provided for review without exception. -23-

15 Current Year Finding We noted that one student selected for audit testing did not meet the minimum Test of Adult Basic Education (T ABE) test score requirements, but was granted admission into the School. Based on School policy, students may be granted provisional waivers for admission despite not achieving required minimum scores. When granted a provisional waiver, the student is generally placed in an intensive reading and/or math program in order to improve their T ABE scores upon re-examination at a subsequent date. Upon subsequently meeting the required T ABE score requirement, the updated test scores are appropriately placed in the student files to indicate compliance. In this particular case, we found no evidence within the student's file of the improved test scores. We have previously recommended to the School that procedures related to provisional TABE test waivers should include documentation of signed authorizations by the School's principal supporting any waivers for admission to Pathways Academy, and specific evidence of subsequent re-testing meeting the required minimum T ABE scores. Current Year Finding During our testing, it was noted that two student files selected did not include a signed application by the student or parent/guardian. Other documents contained within the students' files did include required signatures. A previous year audit recommendation that procedures related to eligibility and admission to Pathways be consistently followed to ensure that students sign the admission application and other documents included in their respective files is reiterated for the current year finding. Auditee's Plan for Corrective Action Florida State College at Jacksonville Pathways Academy's District Board of Trustees voted in May 2014 to end the charter school's operations at the end of the 2013/2014 school year. No further corrective action is necessary to address the auditor's findings. -24-

16 Section (l)(e)4., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Section (1)(e)5., Rules of the Auditor General, requires the name or official title of the entity. The official title of the entity is Florida State College at Jacksonville Pathways Academy. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, the Duval County Public School District and other granting agencies, the District Board of Trustees of Florida State College at Jacksonville, and applicable management of Florida State College at Jacksonville Pathways Academy, and is not intended to be and should not be used by anyone other than these specified parties. -25-

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