Purpose of Audit

The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013.

Background

The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million.

Key Finding

• The School billed the correct school districts of residence and, overall, the School maintained adequate supporting documentation regarding students’ residency. However, we found nine students’ files did not contain the required proof of residency; three instances where no date was on the address verification document or the date was several years old; and one instance where the address did not agree with the address on the billing record. Although the results of our testing did not disclose significant errors or irregularities, the errors we did find occurred because the School has not fully developed its residence verification process.

Key Recommendation

• Ensure that proof of residence documentation is current and maintained on file for each enrolled student. Periodically verify and update the returning students’ residence to ensure that proof of residence addresses match the addresses used for billing purposes.