Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
Unapproved ECA clubs were operating in the District and District officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure that collections are properly collected, submitted and deposited, and disbursements are for valid purposes.
The Board did not:
- Adopt a comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly accounted for by the ECA club.
- Properly appoint faculty auditors and ensure their duties are carried out or establish nine activity clubs as ECA clubs.
- Ensure that each club maintained a separate set of records from those of the central treasurers.
Officials did not:
- Ensure collections and disbursements were always supported or that nine of the 38 deposits tested totaling $12,635 were deposited timely.
- Appoint a faculty auditor at each location whose duties are distinct and separate from the duties of the other officers.
- Ensure that a separate and independent set of records of receipts and disbursements be maintained by the student activity treasurer for each club.
District officials agreed with our recommendations and indicated they have initiated corrective action. Appendix B includes our comment on an issue raised in the District’s response.