Issued Date
March 04, 2022
Audit Objective
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
Key Findings
We found the Board ensured that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always properly audited and approved before payment.
- Eleven signed checks (22 percent) reviewed totaling $101,360 were printed and mailed before the claims auditor audited and approved the corresponding claims.
- Five non-check disbursements (38 percent) reviewed totaling $109,371 were not audited and approved prior to payment.
Key Recommendations
- Ensure all claims are audited and approved before payment.
- Print and sign checks only after the claims have been audited and approved.
Except as specified in Appendix A, District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter.