Purpose

To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General School Funds (Report 2009-N-11).

Background

Our initial report, issued on May 25, 2010, found that New York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate oversight and training and that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required cash journals to document GSF activity, and we found instances where GSF funds were misspent by school principals. The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. We made nine recommendations to DoE designed to strengthen management control over GSF accounts.

Key Finding

DoE and John F. Kennedy officials have made progress in addressing the issues identified in our initial report. Of the nine prior recommendations, six have been implemented and three have been partially implemented.

Key Recommendation

Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audit/Report of Interest

New York City Department of Education: Management of General School Funds (2013-F-33)