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Audit Objective

Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.

Key Findings

District officials did not properly maintain e-records in accordance with applicable legal and regulatory
requirements. The Board and District officials did not:

• Ensure that e-records were preserved in their original format, intact, in a directory or filing system to maintain the records’ integrity, as required.
• Adopt an adequate written policy that addressed the creation, maintenance and storage of e-records, as required.
• Without a secure e-record storage system in place, there is a risk that unauthorized changes or modifications could be made to District records without detection.

Key Recommendations

• Properly maintain e-records to maintain the records’ integrity.
• Adopt a comprehensive written policy that addresses the creation, maintenance and storage of e-records.

District officials generally agreed with our recommendations and plan to initiate corrective action.