Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

Issued Date
September 27, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets.

Key Findings

  • Student treasurers and faculty advisors did not maintain adequate supporting documentation for 25 deposits totaling $37,256.
  • The central treasurer did not prepare timely reports for the Board or the auditor.
  • IT assets valued at $11,397 were not included on the inventory list and could not be located.

Key Recommendations

  • Maintain documentation for all ECA receipts.
  • Ensure that the central treasurer reports to the Board and the auditor in a timely manner.
  • Develop written policy and procedures for controls over equipment donated and purchased.

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