Audit follow-up: Springfield Public Schools implemented most fixes on athletic gate receipts; two safeguards remain in progress

The Springfield City Audit Committee on an open-session agenda heard a follow-up review of the 2022 athletic gate-receipts audit from auditor Young Ngo, who said Springfield Public Schools’ ticket sales for athletic events generate "approximately $40,000 annually." Ngo told committee members the original audit identified internal-control weaknesses in cash handling including unattended cash at ticket booths, unsecured storage and instances where funds were "stored in a trunk of a vehicle" or taken home by personnel.

Ngo said the 2022 audit produced nine recommendations; as of January 2025, "seven recommendations have been fully implemented, and two recommendations were in process." He identified the two items still in progress as (1) strengthened safeguarding protocols to ensure cash is secured at all times and segregated by event, and (2) improved recording of revenues in the city accounting system so receipts are not lumped into a single category.

On safeguarding, Ngo described the problem and recommended practice: "At each athletic event, you collect cash... they were commingling these, the cash from different sporting events," and auditors suggested locking down the process "by segregating cash receipts from each sporting event in a locked bag" so shortages are easier to identify. The committee heard that the school department has agreed and begun implementation of corrective measures.

On accounting practices, Ngo said the current approach "lumps them into 1 category called revenues from gate receipts," which prevents event-level performance tracking (for example, comparing football to basketball ticket sales year over year). He said the school department will work with the comptroller’s office to develop discrete categories for each sport or event.

Committee members pressed for clarifications about where ticket revenue is recorded and how it is used. Ngo said the proceeds go into the city general fund and are "not designated for anything." Members also discussed student programs that teach cash handling; according to Ngo, some high-school student activities include business/finance components and student advisers teach cash-management skills.

The committee did not take a final formal vote on additional audit actions during the public session; Ngo said the topics will be revisited in a later session. The meeting proceeded next to a separate agenda item on cybersecurity.