Carmel Central School District - Extra-Classroom Activities (2018M-45)

Issued Date
June 08, 2018

[read complete report - pdf]

Audit Objective

Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements.

Key Findings

  • Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165.
  • For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the State.
  • The District’s ECA policy was not comprehensive.

Key Recommendations

  • Keep records and supporting documentation, and maintain ledgers, for all receipts and disbursements.
  • Ensure applicable sales tax is collected and remitted to the State.
  • Update and amend the ECA fund policy and establish written procedures to supplement it.

District officials agreed with our findings and indicated they plan to initiate corrective action.