Purpose of Audit

The purpose of our audit was to examine the resident school district tuition billing processes for the period July 1, 2013 through June 30, 2014.

Background

The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board of Trustees. The School provides education to approximately 390 students. Resident district tuition billings for 2013-14 totaled approximately $4.9 million.

Key Findings

• The billing summary report was not reconciled to the students’ residency documentation on file.
• School officials do not prepare the tuition bills on an FTE basis.
• Inaccuracies in the end-of-year reconciliation, identified after the reconciliation bill had been paid, led to overbilling.

Key Recommendations

• Ensure up-to-date accurate residency records are maintained and these records are reconciled with the billing spreadsheets.
• Prepare all bills on an FTE basis.
• Ensure that accurate and timely reconciliations are performed for all resident districts and credit back any money due as a result of errors made on billings during the year as part of the year-end reconciliation.