Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes.
- The Board did not adopt or enforce adequate disbursement policies.
- Of 1,317 disbursements reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have adequate supporting documentation.
- The School did not have written agreements with six service providers paid $43,144; had inadequate agreements with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments of $2,180.
- Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced.
- Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately supported and for School purposes.
- Execute detailed written agreements with all service providers and ensure agreements are monitored for compliance.
School officials disagreed with some of our findings but indicated they have begun implementing corrective action. Appendix B includes our comments on issues raised in the School’s response.