Purpose of Audit

The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014.

Background

The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and Pleasant Valley in Dutchess County. The District, which operates four schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 million.

Key Findings

• The claims auditor did not report to the Board and did not provide reports detailing claims audit results.
• The claims auditor did not properly review claims to ensure that they were accurate, properly supported and for valid District purposes.

Key Recommendations

• Ensure that the claims auditor follows the District’s claims auditing policy which requires the claims auditor to report directly the Board and to provide reports detailing claims audit results.
• Ensure that all claims contain sufficient supporting documentation before approving them for payment.