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