Purpose of Audit

The purpose of our audit was to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016.

Background

The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and the Town of Pinckney in Lewis County. The District, which is governed by an elected seven-member Board of Education, operates four schools with approximately 2,100 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $32.6 million.

Key Findings

• The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures.
• Although the Board adopted a transportation and use of building policy, its intentions for fees to be charged for using District property were not clearly outlined.
• The District’s cost per mile for its buses was $4.59 but District officials charged most non-District users $2.85 per mile, a difference of $1.74 per mile.

Key Recommendations

• Ensure the Program’s fund reimburses the District for all Program expenditures paid from other funds.
• Establish clear guidelines to reflect the Board’s position on free transportation services.
• Revise the transportation policy periodically to include updated reimbursement rates that cover the District’s costs and periodically update the District’s cost per mile reimbursement rate analysis.