Purpose of Audit

The purpose of our audit was to review the District’s claim processing for the period July 1, 2014 through September 30, 2015.

Background

The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 students, is governed by an elected five-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year are $8 million.

Key Finding

• District officials have established adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited and approved prior to payment.

Key Recommendations

• There were no recommendations in this report.