General Brown Central School District - Building Renovation Project (2019M-21)

Issued Date

April 05, 2019

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Audit Objective

Did the Board and District officials properly establish, monitor and account for the building renovation project?

Noteworthy Achievements

District officials properly established the budget for the three school buildings and garage renovation project.
District officials ensured that work was completed within the scope of the project.
We reviewed 34 check disbursements totaling over $4.8 million for project claims paid during the audit period and determined they were supported by adequate documentation and properly audited.
District officials established the necessary records to account for and monitor the building renovation project.

There were no recommendations as a result of this audit.

Background

The General Brown Central School District (District) serves students in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The seven-member Board of Education (Board) is responsible for the general management and control of the District’s financial and educational affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with the Assistant Superintendent and other administrative staff, for the District’s day-to-day management under the Board’s direction and for the development and administration of the budget.

The District began a $9.4 million capital project for renovations to its three schools and bus garage during the 2016-17 school year. The Superintendent, Assistant Superintendent and Director of Facilities manage the District’s capital projects.

Quick Facts
Employees	213
Enrollment	1,460
2017-18 Appropriations	$22.9 Million

Audit Period

July 1, 2016 – October 18, 2018