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Audit Objective

Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.

Key Findings

District officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions.

• The District did not properly file for transportation aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining two.
• Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus acquisitions.
• Officials did not perform an annual reconciliation of the District’s State aid receipts, records and reports.

Key Recommendations

• File the appropriate State aid applications for the two remaining buses identified in this report.
• Implement procedures to ensure transportation aid applications are accurately prepared and submitted in a timely manner.
• Prepare an annual reconciliation of transportation aid expected to be received with actual amounts received.

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