Purpose of Audit

The purpose of our audit was to determine whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014.

Background

The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and operates five schools with approximately 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 million.

Key Findings

• Of the six recommendations in our prior audit report, one was fully implemented, three were partially implemented and two were not implemented.
• The District’s purchasing policy does not include detailed guidance for procuring goods and services that are below competitive bidding thresholds.
• The individual serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties.
• The District’s property sale and disposal policy does not contain any specific procedural guidance.

Key Recommendations

• Update the purchasing policy and procedures.
• Appoint an independent claims auditor or have the Board audit claims.
• Adopt a more comprehensive policy for the sale and disposal of District property.