Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
District officials properly established, authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no recommendations as a result of this audit. Officials:
- Prepared an itemized budget and properly obtained and approved competitive bids.
- Ensured claims totaling $907,813 were supported by adequate documentation, for appropriate purposes, correctly recorded as project expenditures and audited and approved by the claims auditor before payment.
- Reviewed and approved all eight change orders totaling $195,718 for appropriate purposes.
- Maintained adequate project records necessary to account for and monitor the project and accurately separated revenue sources in the accounting records during the audit period to ensure unexpended funds are accurately disposed of when the project is complete.
District officials agreed with our findings.