Purpose of Audit

The purpose of our audit was to determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017.

Background

The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million.

Key Findings

• The Board appointed two of its members to audit claims rather than the entire Board as required by Education Law.
• All 100 claims we reviewed, totaling $1,517,352, were paid prior to audit.
• Not all individual claims are being reviewed during audit.

Key Recommendations

• Audit claims as an entire Board as required by Education Law or appoint a claims auditor.
• Ensure that claims paid prior to audit are authorized under Education Law.
• Review each claim prior to authorizing payment.