[read complete report - pdf]

Audit Objective

Determine whether tuition payments were accurate and supported.

Key Findings

• District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student.
• The District did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 students attending charter schools.

Key Recommendations

• Review tuition invoices to ensure charges are calculated correctly and supported.
• Address and resolve identified billing errors.
• Request updated proof of residency periodically to verify the District is properly billed.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.