Audit Objective
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
Key Findings
District officials did not properly account for all ECA funds and, because some funds were held for substantial amounts of time before they were deposited, collections were not appropriately safeguarded. As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were authorized and processed. As such, we could not determine whether all ECA funds were properly used. For example:
- One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place.
- The supporting documentation for 14 payments, totaling approximately $11,000, was not sufficiently itemized to clearly identify the quantity or cost of items purchased.
These errors and discrepancies occurred because the faculty auditor (auditor) was not overseeing ECA funds to verify the accuracy and completeness of the records and activity as the Board required.
Key Recommendations
- Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy.
- Ensure that collections are deposited within a timely manner.
District officials agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action.