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