Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

Issued Date
October 08, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.

Key Findings

District officials did not properly collect, receipt, deposit and disburse ECA funds.

  • Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could determine whether collections were properly collected, receipted and deposited in full.
  • Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported.
  • The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 disbursements were properly authorized and supported.

Key Recommendations

  • Adopt an ECA fund policy to ensure that funds are properly collected, receipted, deposited and disbursed.
  • Maintain duplicate receipts to document the source, date, amount and purpose of each collection.
  • Maintain ECA records, including support for collections and disbursements, for six years.

District officials agreed with our findings and indicated they plan to initiate corrective action.