Northville Central School District - Extra-Classroom Activity Collections (2018M-272)

Issued Date
March 22, 2019

[read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.

Key Findings

  • Twenty-four deposits (36 percent) totaling $40,515 lacked supporting documentation; 16 totaling $23,737 had no collection documentation and eight deposits totaling $16,778 had inadequate or incomplete documentation.
  • Thirty-nine deposits (58 percent) totaling $20,135 had collection documentation that differed from the amounts deposited, resulting in $751 more deposited than supported.
  • One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process.

Key Recommendations

  • Ensure the central treasurer receives collection documentation supporting ECA cash receipts remitted for deposit.
  • Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the disbursement process.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.