Internal and external audit reviews prompt corrective-action planning for student activity accounting

District auditors presented internal and external review results to the board and identified low-severity recommendations.

The internal audit (rotational review) examined cash disbursements, vendor lists and payroll/time-sheet processes; auditors reported no deficiencies requiring immediate corrective action but offered suggestions. The audit committee will review recommendations and identify areas for the current-year audit plan.

The external financial-statement audit for the fiscal year ended June 30, 2024, produced two corrective-action items staff must address. One item related to GASB 101 (compensated-absences accounting) and will require a staff review to ensure proper accounting treatment going forward. The other item addressed extra-classroom activity cash receipts and disbursements: auditors found a small number of instances in club accounting (for example, missing signatures on deposit slips or missed sales-tax collection) and recommended stronger adviser training and controls.

District staff said a new treasurer (Karen Lewandowski) will develop a formal October training for club advisers to clarify recordkeeping, sales-tax requirements and cash-handling procedures. The superintendent said the district will prepare a written corrective-action plan responding to the external auditor's recommendations and bring that response to the board for review at the next meeting.

Ending: The board directed staff to implement stronger adviser training for extra-classroom activities and to prepare the formal corrective-action response to the external audit for the next board meeting.