External Audit Reports

Audit and Budget Advisory Committee

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External Auditor Reports

Report Title	ABAC Date	School Board Date
HLB Gravier, LLP: Financial Statements of the Magnet Educational Choice Association, Inc. (MECA) for FYE June 30, 2022 And Independent Auditors Report	4/3/2023	4/19/2023
Verdeja, De Armas, Trujillo & Alvarez, CPAs : Financial Statements of the Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2022	4/3/2023	4/19/2023
C Borders-Byrd, CPA LLC: Special-Purpose Financial Statements and Report of Independent Certified Public Accountants Operation of WLRN Televison and Radio Stations for the year ended June 30, 2022	1/30/2023	2/15/2023
C Borders-Byrd, CPA LLC: Audit of Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2022	12/5/2022	12/14/2022
RSM US LLP: Auditor's Communication of Audit Results, FYE June 30, 2022	12/5/2022	12/14/2022
RSM US LLP: Annual Comprehensive Financial Report (ACFR), FYE June 30, 2022	12/5/2022	12/14/2022
RSM US LLP: Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2022	7/19/2022	8/15/2022
RSM US LLP: Educational Facilities Impact Fees Custodial Fund of Miami-Dade County, Florida, Financial Report as of September 30, 2021	5/10/2022	5/18/2022
RSM US LLP: Single Audit Report, Fiscal Year Ended June 30, 2021	3/8/2022	3/9/2022
RSM US LLP: Management Letter and Independent's Accountant Report in Accordance with Chapter 10.800 of the Rules of the Auditor General of the State of Florida, Fiscal Year Ended June 30, 2021	3/8/2022	4/13/2022
HLB Gravier, LLP: Financial Statements of the Magnet Educational Choice Association, Inc. (MECA) for FYE June 30, 2021 And Independent Auditors Report	3/8/2022	4/13/2022
BDO USA, LLP: Financial Statements of the Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2021	3/8/2022	4/13/2022
C Borders-Byrd, CPA LLC: Special-Purpose Financial Statements and Report of Independent Certified Public Accountants Operation of WLRN Television and Radio Stations for the year ended June 30, 2021 and 2020	2/1/2022	2/9/2022
RSM US LLP: Auditor's Communication of Audit Results, FYE June 30, 2021	12/7/2021	12/15/2021
RSM US LLP: Annual Comprehensive Financial Report (ACFR), FYE June 30, 2021	12/7/2021	12/15/2021
C Borders-Byrd, CPA LLC: Audit of Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2021	12/7/2021	12/15/2021
RSM US LLP: Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2021	7/20/2021	8/18/2021
RSM US LLP: Educational Facilities Impact Fees Agency Funds of Miami Dade County, Florida	5/11/2021	5/19/2021
HLB Gravier, LLP: Financial Statements of the Magnet Educational Choice Association, Inc. (MECA) for FYE June 30, 2020 And Independent Auditors Report	3/9/2021	3/17/2021
RSM US LLP: Single Audit Report, Fiscal Year Ended June 30, 2020.	2/2/2021	2/10/2021
RSM US LLP: Management Letter and Independent's Accountant Report in Accordance with Chapter 10.800 of the Rules of the Auditor General of the State of Florida, Fiscal Year Ended June 30, 2020	2/2/2021	2/10/2021
C Borders-Byrd, CPA LLC: Special-Purpose Financial Statements and Report of Independent Certified Public Accountants Operation of WLRN Televison and Radio Stations for the year ended June 30, 2020	2/2/2021	2/10/2021
Verdeja, De Armas & Trujillo, LLP: Financial Statements of The Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2020	2/2/2021	2/10/2021
Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2020	12/1/2020	12/9/2020
Comprehensive Annual Financial Report (CAFR), For Fiscal Year Ended June30, 2020	12/1/2020	12/9/2020
RSM US LLP: Auditor’s Communication of Audit Results, For Fiscal Year Ended June30, 2020	12/1/2020	12/9/2020
RSM US LLP: Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2020	7/21/20	8/12/20
Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida, Financial Reports as of September 30, 2019	5/12/20	5/20/20
Special-Purpose Financial Statements and Report of Independent Certified Public Accountants Operation of WLRN Television and Radio Stations for the year ended June 30, 2019	2/4/20	2/12/20
Financial Statements of The Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2019	2/4/20	2/12/20
Comprehensive Annual Financial Report for FYE June 30, 2019	12/3/19	12/11/19
Auditor's Communication of Audit Results and Management Letter for FYE June 30, 2019	12/3/19	12/11/19
Audit of Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2019	12/3/19	12/11/19
Financial Statements of the Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2019	12/3/19	12/11/19
The School Board of Miami-Dade County, Florida - Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2019	7/16/19	7/24/19
Audit of Miami-Dade County Public Schools General Obligation Bond (GOB) Funded School Improvement Program for the Period from July 1, 2012 to June 30, 2018	5/14/19	6/19/19
Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida, Financial Report as of September 30, 2018	5/14/19	6/19/19
Financial Statements of The Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2018	5/14/19	6/19/19
Special-Purpose Financial Statements and Report of Independent Certified Public Accountants Operation of WLRN Television and Radio Stations for the year ended June 30, 2018	2/5/19	2/13/19
Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2018	12/11/18	12/19/18
Financial Statements of the Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2018	12/11/18	12/19/18
Comprehensive Annual Financial Report for FYE June 30, 2018	12/11/18	12/19/18
Auditor's Communication of Audit Results and Management Letter for FYE June 30, 2018	12/11/18	12/19/18
Single Audit For Fiscal Year Ended June 30, 2018	12/11/18	12/19/18
The School Board of Miami-Dade County, Florida - Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2018	7/17/18	7/25/18
Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida, Financial Report as of September 30, 2017	5/8/18	5/16/18
Financial Statements of the Magnet Educational Choice Association, Inc. (MECA) for the Year Ended June 30, 2017	5/8/18	5/16/18
Financial Statements of The Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2017	5/8/18	5/16/18
Audit of Community Service Grants at WLRN TV/FM Licensed to The School Board of Miami-Dade County, Florida, for the Period July 1, 2013, through June 30, 2015, Report No. ASJ1705-1803	5/8/18	5/16/18
Special-Purpose Financial Statements and Report of Independent Certified Public Accountants, Operation of WLRN Television and Radio Stations, June 30, 2017 and 2016	3/13/18	3/21/18
Comprehensive Annual Financial Report, Auditor’s Communication of Audit Results, Management Letter and Single Audit For Fiscal Year Ended June 30, 2017	12/5/17	12/6/17
Auditor Communication and Management Letter	12/5/17	12/6/17
Single Audit	12/5/17	12/6/17
Audit of Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2017	12/5/17	12/6/17
Evaluation of WLRN-TV?FM's Restatenment of its Underwriting Revenue Split between Television and Radio for the Period July 1, 2007 through June 30, 2015, Report No. ESJ1708-1710	10/10/17	11/15/17
Special Purpose Financial Statements and Independent Certified Public Accountants Operation of WLRN Televison and Radio Stations as of and for the Year Ended June 30, 2016	10/10/17	11/15/17
The School Board of Miami-Dade County, Florida - Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2017	7/18/17	8/9/17
Financial Statements of the Foundation for New Educations Initiatives, Inc. for the Year-Ended June 30, 2016	5/9/17	5/24/17
Financial Statements on Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida Financial report as of September 30, 2016	5/9/17	5/24/17
Comprehensive Annual Financial Report, Auditor’s Communication of Audit Results, and Management Letter Fiscal Year Ended June 30, 2016	12/6/16	12/14/16
Audit of Educational Facilities Impact Fee Fund, Special-Purpose Financial Statements for FYE June 30, 2016	12/6/16	12/14/16
Presentation of the Audit of Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2016	12/6/16	12/14/16
Auditor Communication and Management Letter	12/6/16	12/14/16
The School Board of Miami-Dade County, Florida – Audit Plan and AU 260 Communication for the Fiscal Year Ending June 30, 2016	7-19-16	8-10-16
Financial Statements of the Foundation for New Education Initiatives, Inc. for the Yea-Ended June 30, 2015	3-15-16	4-13-16
Magnet Eductaional Choice Association, Inc.	3-15-16	4-13-16
Financial Statements on Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida as of September 30, 2015	5-10-16	6-22-16
Comprehensive Annual Financial Report, Auditor’s Communication of Audit Results, Management Letter and Single Audit For Fiscal Year Ended June 30, 2015	12-1-15	12-2-15
Communication of Audit Results and Management Letter	12-1-15	12-2-15
Single Audit	12-1-15	12-2-15
Annual Financial Statements, Educational Facilities Impact Fee Fund for Fiscal Year Ended June 30, 2015	12-1-15	12-2-15
Audit of WLRN Television and Radio Stations for Fiscal Year Ended June 30, 2015	12-1-15	12-2-15
Financial Statements of The Foundation for New Education Initiatives, Inc. for the Year Ended June 30, 2014	5-12-15	6-17-15
Financial Statements on Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida as of September 30, 2014	5-12-15	6-17-15
The School Board of Miami-Dade County, Florida Audit Plan and SAS 114 Communication for the Fiscal Year Ending June 30, 2014	5-12-15	6-17-15
The School Board of Miami-Dade County, Florida Single Audit Report, FY Ended June 30, 2014	1-27-15	2-11-15
Annual Financial Statements, Educational Facilities Imapct Fee Fund FYE June 30, 2014	12-16-14	1-14-15
Audit of WLRN Television and Radio Stations for FYE June 30, 2014	12-16-14	1-14-15
Management Letter for Fiscal Year Ended June 30, 2014	12-16-14	1-14-15
Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2014	12-16-14	12-10-14
Foundation for New Eduction Initiatives, Inc. - Financial Statements and Independent Auditor's Report for the Year Ended June 30, 2013	5-13-14	6-18-14
Educational Facilities Impact Fees Agency Funds of Miami-Dade County, Florida	5-13-14	6-18-14
Audit of Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2013	1-28-14	2-12-14
Auditor’s Communication of Audit Results	12-3-13	12-11-13
Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2013	12-3-13	12-11-13
Office of School Facilities, Rapid Assessment	12-3-13	12-11-13
Management Letter for Fiscal Year Ended June 30, 2013	12-3-13	12-11-13
Audit of WLRN Television and Radio Stations for FYE June 30, 2013	12-3-13	12-11-13
Annual Financial Statements, Educational Facilities Impact Fee Fund for FYE June 30, 2013	12-3-13	12-11-13
Financial Statements on Eductaional Facilities Impact Fees Agency Funds of Miami-Dade County, Florida as of September 30, 2012	5/14/13	6/19/13
Financial Statements of the Foundation for New Education Initiatives, Inc for the Year Ended June 30, 2012	1/29/13	2/13/13
Single Audit Reports in Accordance with OMB Circular A-133, June 30 2012	1/29/13	2/13/13
Audit of Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2012	12/4/12	1/16/12
Miami-Dade Coalition Community Education, Inc. for FYE June 30, 2012	12/4/12	1/16/12
Dade Schools Athletic Foundation, Inc. for FYE June 30, 2012	12/4/12	1/16/12
Audit of WLRN Television and Radio Stations for FYE June 30, 2012	12/4/12	1/16/12
Auditor’s Communication of 2012 Audit Results	12/4/12	12/5/12
Management Letter for Fiscal Year Ended June 30, 2012	12/4/12	12/5/12
Annual Financial Statements, Educational Impact Fee Fund for FYE June 30, 2012	12/4/12	12/5/12
Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2012	12/4/12	12/5/12
Single Audit Reports in Accordance with OMB Circular A-133, June 30 2011	1/31/12	2/15/12
Comprehensive Annual Financial Report and Summary of Audit Results for FYE June 30, 2011	12/6/11	12/14/11
Auditor’s Communication of 2011 Audit Results	12/6/11	12/14/11
Management Letter for Fiscal Year Ended June 30, 2011	12/6/11	12/14/11
Annual Financial Statements, Educational Impact Fee Fund for FYE June 30, 2011	12/6/11	12/14/11
Audit of WLRN Television and Radio Stations for FYE June 30, 2011	12/6/11	12/14/11
Audit of Magnet Education Choice Association, Inc. (MECA) for FYE June 30, 2011	12/6/11	12/14/11
Dade Schools Athletic Foundation, Inc. for FYE June 30, 2011	12/6/11	12/14/11
Miami-Dade Coalition Community Education, Inc. for FYE June 30, 2011	12/6/11	12/14/11
M-DCPS Annual (un-audited) Financial Report Fiscal Year Ended June 30, 2011	9/27/11	10/19/11
Financial Statements for the Foundation for New Education Initiatives, Inc. for thh Year Ended June 30, 2010 & for the period from inception (November 24, 2008) to June 30, 2009	9/27/11	10/19/11
Financial Statements on Annual Educational Facilities Impact Fees Agency Funds of Miami-Dade County as of September 30, 2010	5/17/2011	6/15/2011
Audit of the Miami-Dade Coalition Community Education, Inc. for Fiscal Year Ended June 30, 2010	12/7/10	01/12/11
Audit of the Dade Schools Athletic Foundation, Inc. for Fiscal Year Ended June 30, 2010	12/7/10	01/12/11
Audit of the Magnet Education Choice Association, Inc. (MECA) for Fiscal Year Ended June 30, 2010	12/7/10	01/12/11
Audit of the WLRN Television and Radio Stations for Fiscal Year Ended June 30, 2010	12/7/10	12/15/10
Annual Financial Statements, Educational Impact Fee Fund for Fiscal Year Ended June 30, 2010	12/7/10	12/15/10
Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2010	12/7/10	12/15/10
Financial Statements on Annual Educational Facilities Impact Fees Agency Funds of Miami-Dade County as of September 30, 2009	05/11/10	05/12/10
Ernst & Young, LLP’s Audit Report: The School Board of Miami-Dade County, Florida, Single Audit Report (in accordance with OMB Circular A-133) Year ended June 30, 2009	05/11/10	05/12/10
The School Board of Miami-Dade County, Florida, Single Audit Report (in accordance with OMB Circular A-133 Year ended June 30, 2009)	05/11/10	5/12/10
Comprehensive Annual Financial Report for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Management Letter for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Annual Financial Statements, Educational Impact Fee Fund for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Audit of the Magnet Education Choice Association, Inc. (MECA) for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Audit of the Dade Schools Athletic Foundation, Inc. for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Audit of the Miami-Dade Coalition Community Education, Inc. for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Audit of the WLRN Television and Radio Stations for Fiscal Year Ended June 30, 2009	12/8/09	01/13/10
Annual (un-audited) Financial report 2008-2009	09/8/09	09/9/09
Financial Statements on Annual Educational Facilities Impact Fees Agency Funds of Miami-Dade County as of September 30, 2008	05/12/09	05/20/2009
Ernst & Young, LLP’s Audit Report: The School Board of Miami-Dade County, Florida, Single Audit Report (in accordance with OMB Circular A-133) Year ended June 30, 2008	03/17/09	03/25/09
Audit of the WLRN Television and Radio Statiofor Fiscal Year Ended June 30, 2008	01/27/09	01/14/09
Comprehensive Annual Financial Report (CAFR) (Ending 6/30/08 )	12/02/08	12/10/08
Annual (un-audited) Financial Statement for 2007-2008	9/09/08	10/15/08
E&Y Management Letter (FYE 6/03/08 )	12/02/08	12/10/08
Annual Financial Statement, Educational Impact Fee Fund for Fiscal Year Ended June 30, 2008	12/02/08	12/10/08
Audit of the Magnet Education Choice Association, Inc. (MECA) for Fiscal Year Ended June 30, 2008	12/02/08	12/10/08
Audit of the Dade Schools Athletic Foundation, Inc. for Fiscal Year Ended June 30, 2008	12/02/08	12/10/08
Audit of the Miami-Dade Coalition Community Education, Inc. for Fiscal Year Ended June 30, 2008	12/02/08	12/10/08
Comprehensive Annual Financial Report (CAFR)	12/11/07	12/19/07
Financial Statement Audit Results & Communications	12/11/07	12/19/07
E&Y Management Letter FYE 6/30/07	12/11/07	12/19/07
Educational Facilities Impact Fee Fund 2007 Audit Results	12/11/07	12/19/07
Impact Fees FYE 6/30/07 and 2006	12/11/07	12/19/07
Audit of the Magnet Education Choice Assn, Inc. (MECA)	12/11/07	12/19/07
Audit of WLRN Television & Radio Station	12/11/07	12/19/07
Audit of the Miami-Dade Coalition Community Education Inc.	12/11/07	12/19/07
Audit of the Dade Schools Athletic Foundation, Inc.	12/11/07	12/19/07
Audit of WLRN Television & Radio Station	12/05/06	12/13/06
Audit of the Magnet Education Choice Assn, Inc. (MECA)	12/05/06	12/13/06
Audit of the Dade Schools Athletic Foundation, Inc.	12/05/06	12/13/06
Audit of the Miami-Dade Coalition Community Education Inc.	12/05/06	12/13/06
Management Letter for FY Ended June 30, 2006	12/05/06	12/13/06
Annual Financial Statement, Educational Impact Fee Fund for FY Ended June 30, 2006	12/05/06	12/13/06
The School Board of Miami-Dade County, Florida, Single Audit Report	1/30/07	2/14/07

Miami-Dade County Public Schools - School Board Administration Building | 1450 North East 2nd Avenue - Miami - Florida - 33132 | 305-995-1000

Office of Management and Compliance Audits | 305-995-1318 | Room 415