Purpose of Audit

The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through February 2, 2017.

Background

The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School is governed by a seven-member Board of Trustees. The School’s 2016-17 operating expenses totaled approximately $2.5 million.

Key Findings

• Student enrollment and attendance was not always adequately supported.
• Certain billings to school districts of residence were not accurate.
• School officials did not retain 2015-16 attendance records.

Key Recommendations

• Ensure that student information is entered correctly in the system, including entry and exit dates used for billing.
• Credit back money due to school districts of residence as a result of errors made on billings.
• Contact the previous student data management software vendor to arrange for access to 2015-16 student attendance records.