Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

Issued Date
January 17, 2020

[read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.

Key Findings

  • The Board and District officials did not ensure procedures governing ECA operations were established as required.
  • Fifteen of 113 disbursements totaling $44,166 did not have disbursing orders that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized receipts.
  • Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the New York State Education Department (SED).

Key Recommendations

  • Establish and implement ECA procedures.
  • Maintain records, supporting documentation and ledgers for all receipts and disbursements.

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