Purpose of Audit

The purpose of our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013.

Background

The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million.

Key Finding

• We selected a random sample of 25 students and found that the School did not maintain adequate supporting documentation regarding students’ residency. We found that seven students’ files did not contain a proof of residency. In addition, three of the students had moved and their files had a different verified address than the School used when it billed RCSD.

Key Recommendation

• Periodically verify students’ residences and require new proof of residence when a student moves. Periodically update changes in students’ addresses in the School’s master file used for billing.