Purpose of Audit

The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2013 through October 28, 2014.

Background

The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School provides education to approximately 400 students from kindergarten through eighth grade. Operating expenditures for the 2013-14 fiscal year totaled approximately $5.6 million.

Key Findings

• The School does not periodically verify student residency information on file or require that a new proof of residence be submitted when a student's address changes.

Key Recommendations

• Periodically verify students' residences and require new proof of residence when a student moves.