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Audit Objective

Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.

Key Findings

While out-of-district tuition billings totaling $459,000 we examined were accurately calculated and ultimately supported, 54 of the 55 claims we reviewed were paid even though they were not properly supported at the time the claims were audited and approved for payment.

• The claims auditor approved out-of-district billings without performing a complete and comprehensive review or ensuring billings were properly supported.
• The Board did not develop and adopt written policies and procedures for out-of-district tuition billings.

Key Recommendations

• Develop and adopt written policies and procedures for monitoring out-of-district tuition billing.
• Ensure all supporting documentation is provided to the claims auditor so a proper review of billings can be conducted.

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