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NYS Comptroller

THOMAS P. DiNAPOLI

Audits of Local Governments and School Districts


East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)


Released: February 24, 2017 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016.

Background

The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools with approximately 1,900 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal year.

Key Findings

  • Not all ECA fund receipts were deposited in a timely manner.
  • Not all ECA clubs had student ledgers.
  • The Board's ECA fund policy had not been updated and was inadequate because it did not provide specific guidance for financial management and recordkeeping.
  • The ECA fund had apparently unaccounted-for cash totaling $3,563.

Key Recommendations

  • Deposit all cash receipts in a timely manner.
  • Ensure that student treasurers maintain ledgers throughout the year.
  • Update the ECA fund policy to provide specific guidance for the financial management and recordkeeping of the activity fund.
  • Investigate all unaccounted-for high school ECA funds and take appropriate action to recover any money determined to be due to the high school ECA clubs.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email: localgov@osc.state.ny.us
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236