Purpose of Audit

The purpose of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, 2017.

Background

The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which operates two schools with approximately 695 students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 million.

Key Findings

• District residents were not properly informed prior to voting on a proposition for a District-wide capital improvement project because the Board and District officials did not develop or provide the public with a formal project plan detailing the scope and related costs.
• Because bids for the project came in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining authorized appropriations.
• Project reports did not include cost information or sufficient information to allow the Board to properly monitor the project’s progress or determine whether expenditures were properly authorized, funding sources were being used properly or sufficient funds remained.

Key Recommendations

• Provide voters with specific information on what will be included in proposed capital projects, including detailed descriptions of the improvements to be made and locations where the work will be performed.
• Ensure that the District stays within the scope of a capital project.
• Actively monitor capital project activity.