West Seneca Central School District - Community Education (2019M-241)

Issued Date
March 06, 2020

[read complete report - pdf]

Audit Objective

Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for.

Key Findings

  • District officials did not review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and remitted to the District. As a result, the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the lost revenue.
  • The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all overdue accounts were invoiced in a timely manner.

Key Recommendations

  • Ensure written policies and procedures are in place for reconciling program fees, overseeing third-party vendors and for collecting unpaid before and after school program fees.
  • Review and reconcile electronic payments collected by third-party vendors with cash receipts records.
  • Invoice overdue accounts for unpaid before and after school program fees in a timely manner.

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