On the month-to-month foundation, the Treasurer gives the Board users While using the statements for its audit and approval. The Board performs a deliberate audit of every assert ahead of the Treasurer is authorized to make payment, that's indicated by the Commissioners' initials on Just about every specific declare and adoption of the Board resolution.
The Board did not always authorize disbursements prior to payments being created plus the Treasurer didn't usually accurately compute disbursements. We reviewed all 567 withdrawals and disbursements produced by checks, and their supporting documentation, totaling around $one.five million all through our audit interval. We found all withdrawals were being acceptable and built for the goal of transferring money in between District bank accounts. On top of that, apart from immaterial discrepancies that we reviewed with District officials, disbursements have been adequately supported and manufactured for ideal purposes.
The District employs a Head Custodian who oversees 16 custodial personnel. The Head Custodian informed us that he critiques the hours worked on time information. On the other hand, he didn't indication-off on this overview. Moreover, he will not preapprove in crafting time beyond regulation hrs to be worked for custodial workers.
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District officials didn't claim a total of $192,063 in costs for IEP-relevant products and services presented to Medicaid-eligible learners during the audit time period. Especially, the District didn't submit statements for reimbursable IEP-relevant solutions offered to the 10 students inside our sample that could have generated revenue of $16,000 because the District didn't get prescriptions, the services suppliers did not satisfy sure skills for reimbursement or maybe the provider provider did not offer the correct documentation for saying reimbursement.
We located which the documents preserved by the County Clerk and Surrogate's Court have been up-to-day and entire, and we noted no material discrepancies.
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Even though the Board and District officials documented unrestricted fund equilibrium Your Domain Name ranges that were in accordance with statutory boundaries, they have got annually appropriated fund equilibrium in direction of the following yr's finances which was not made use of due to a practice of overestimating appropriations. This development is projected to continue by 2015-16. When the unused appropriated fund stability is included in unrestricted fund balance, the District's recalculated unrestricted fund stability exceeds the statutory Restrict, starting from about $2.
The Board and District officials haven't developed ample penned procedures and techniques governing the claims processing function. On top of that, the Board did not acquire an extensive career description that outlines the promises auditor's anticipations and demands. The claims auditor compares invoices versus only the acquisition orders, which doesn't often offer sufficient documentation in regards to the distributors' rates.
We uncovered that the numerous income and expenditure projections within the proposed funds are sensible. This finances evaluate did not incorporate any suggestions.
In 2005, the Town invested approximately $45,000 to put in water meters in order to far more successfully and equitably charge clients for drinking water. However, the City has not utilized the meters like a basis for charging customers. Instead, a h2o routine maintenance operator reads available meters 2 times annually to monitor meter dependability and provide utilization facts. A lot more precisely, Town officials informed us that some meters haven't labored given that their First set up, some are hard to entry, as well as the batteries are approaching the tip in their useful lives. In line with facts furnished by the City, approximately eighty percent with the meters provide trusted readings. Officials happen to be Operating to treatment the meter condition for that previous 12 yrs. As a result of these ineffective meters, City officers Invoice customers water rents depending on a flat-level timetable that assigns charging models based upon the quantity of homes or organizations staying served instead of metered use.
Not all belongings were not tagged as like this District assets. New assets weren't additional to the stock record. When property are not correctly tagged or included to stock information well timed, they are additional liable to decline or theft and District officers would not have assurance that each one property can be accounted for.
District officers need to boost controls in excess of Backpack Application (System) receipts and disbursements and click here now oversight of non-District team transportation services. District officers deposited Program income, as gathered and turned around by the volunteer, into District accounts but didn't be sure that the volunteer presented enough documentation to assist the amount of dollars gathered. Therefore, approximately $one,300 in fundraising collections ended up unaccounted for and the Program's fund didn't reimburse the school lunch fund for at least $4,640 used on System expenses. In addition, Even though the Board adopted a transportation and utilization of constructing coverage, its intentions for charges for being billed for working with District house were not clearly outlined. As an example, a single non-District group that often utilised the Districts' buses wasn't charged the standard cost of $2.
According to the effects of our evaluation, we discovered that the numerous profits and expenditure projections from the proposed budget are affordable.