Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)

Issued Date

September 06, 2019

Audit Objective

Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.

Key Findings

Community education financial activity was not accounted for in the correct fund.
Certain literacy program revenue was improperly recorded as community education revenue.
Fringe benefit costs were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000.
Officials did not always properly record literacy program revenue in the correct fiscal year.

Key Recommendations

Properly account for community education activity in the general fund.
Accurately record revenue and expenditures in the correct program.
Recognize revenue in accordance with the modified accrual basis of accounting.

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

Background

The Cheektowaga-Maryvale Union Free School District (District) serves the Town of Cheektowaga in Erie County. The five-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs.

The Superintendent of Schools is the District’s chief executive officer, responsible for the District’s day-to-day operations under the Board’s direction. The Assistant Superintendent for Administrative Services (Administrator) is responsible for the supervision of the business office staff. The business office accountant (accountant) reports to the Administrator and is responsible for the District’s day-to-day accounting activities.

The Director of the Department (Director) oversees its day-to-day operations.

Quick Facts
Employees	300
Enrollment	2,200
2018-19 General Fund Appropriations	$45 million
2018-19 Department Appropriations	$1 million

Audit Period

July 1, 2014 – February 1, 2019