Lackawanna City School District - Contractual Services (2019M-23)

Issued Date
June 07, 2019

[read complete report - pdf]

Audit Objective

Determine whether payments for contractual services were accurate and supported.

Key Findings

  • Board-approved contracts or agreements were on file for service providers.
  • Payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with the written agreements.

Key Recommendations

  • Ensure claims for payment from service providers are sufficiently itemized and properly supported.
  • Require service providers to submit appropriate documentation that includes the dates and services provided.
  • Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance with written agreements.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.