Audit committee forwards booster-club compliance audit citing inconsistent bylaws and gaps in financial oversight and Title IX reporting

The Savannah-Chatham County Public Schools Audit Committee on Feb. 6 voted to forward a compliance audit of booster clubs and related athletic financial reporting to the Board of Education after auditors found inconsistent bylaws, uneven principal oversight and a gap in finance review for the district’s gender-equity (Title IX) reporting.

The compliance audit reviewed board policy LEC and its supporting regulation on booster clubs, examined booster constitutions and bylaws, and tested district monitoring of club finances and activities. Auditors identified one primary observation— inconsistent implementation of the district regulation across booster clubs—and one additional matter concerning gender-equity reporting for athletics.

Auditors reported 16 active booster clubs in the sample year across seven schools (five high schools, one K–8 and one middle school). While all schools had bylaws that matched regulatory requirements in form, multiple clubs omitted or varied on specific expectations the district regulation lists: defined objectives and purpose, documented activities planned with the school, procedures for financial audit, and procedures for dissolving a booster and protecting remaining assets.

Principals reported mixed practices on receiving booster documentation: three principals said they received bylaws, an approved budget and list of members before activities began; one principal requested but did not receive information; four principals did not receive the information and did not ask. The majority of principals said they either do not receive routine financial reports from boosters or must request them. No principal interviewed knew the process for dissolving a booster club.

"Booster clubs must follow all tax laws for federal tax reporting and accounting requirements," the auditor told the committee, and auditors recommended a comprehensive procedures manual aligned to board policy that clarifies role responsibilities and communication expectations between boosters and schools.

In a related, out-of-scope finding, auditors flagged that the financial information included in the district’s annual school compliance report on gender equity in sports (submitted to the Georgia Department of Education) was not reviewed by the Office of Finance before submission. The audit said the Title IX compliance report should capture actual expenditures, donations of real and personal property, in-kind services and other direct or indirect benefits to male and female athletics. Auditors recommended the Office of Academic Excellence (where athletics sits) and the Office of Finance establish a verification process for that report so that department managers can confirm the accuracy of financial entries before state submission.

A board member suggested the district attorney provide a standard booster-bylaw template to reduce principal burden and improve consistency. The committee voted to forward the audit to the school board for consideration.

The audit report recommends the district develop a comprehensive procedures document aligned to board policy and regulation; require principals receive bylaws, budgets and membership lists before seasonal activities; require routine financial reporting from boosters to principals; define and publicize the dissolution process; and establish finance verification for Title IX athletic reporting.

The committee recorded the motion and accepted the audit for transmission to the Board of Education.