Purpose of Audit

The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017.

Background

The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The school, which is governed by a five-member Board of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 million.

Key Findings

• Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave reports.
• We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts were overstated by 47 days.

Key Recommendations

• Develop and adopt a comprehensive system of controls over leave time and ensure that School officials and employees comply.
• Conduct a thorough review of leave records to ensure that they are accurate and complete, review any discrepancies and report the results to the Board for its review and approval of any adjustments to leave records, as appropriate.