Cannot enable parental controls for Guest if FileVault enabled
FileVault is enabled on my Mac. When I subsequently enabled Find My Mac, the Guest User account was automatically enabled, as it is required for Find My Mac's theft recovery feature. When I accessed the Guest User in the Users & Groups Preferences panel, the "Enable parental controls" option for Guest User was greyed out. Thus, anyone with physical access to my computer, such as my kid, can gain unfettered access to the Internet without a password.
I did find a solution. I unchecked the "Allow guests to log in to this computer" box in the Preferences panel. This caused the "Enable parental controls" box to become checked (seems to be a bug). I then checked the "Allow guests to log in to this computer" box, which caused the "Enable parental controls" box to become unchecked. At this point, the "Enable parental controls" box was no longer greyed out, and I was able to check it.
System: Late 2014 Retina iMac with 3.5 GHz Intel Core i5, 8 GB memory, OS 10.10
iMac (Retina 5K, 27-inch, Late 2014), OS X Yosemite (10.10)