Southwestern Central School District – Claims Processing (2016M-356)

Issued Date
December 16, 2016

Purpose of Audit

The purpose of our audit was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016.


The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million.

Key Finding

  • Except for minor discrepancies that we discussed with District officials, all claims we reviewed were adequately supported, properly authorized and for valid District purposes.

Key Recommendations

  • There are no recommendations in this report.