Purpose of Audit

The purpose of our audit was to determine whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017.

Background

The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in Washington County. The District, which is governed by a five-member Board of Education, has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558.

Key Findings

• The Board did not adopt policies and procedures relating to cafeteria collections.
• Cafeteria collections totaling $3,360 were not properly recorded.
• We identified four instances when cafeteria collections totaling $250 were not deposited intact.

Key Recommendations

• Adopt policies and procedures and establish adequate controls over the cafeteria collection process.
• Ensure all cash receipts are properly recorded.
• Ensure all deposits are made intact.