Audit finds inconsistent student fees across high schools; auditors call for standard templates and clearer monitoring

Summary

A contracted audit of Atlanta Public Schools’ 2024 extracurricular fees for football and cheerleading found wide variation in how fees are set and tracked across nine high schools and issued four findings — including one high-priority discrepancy — recommending standardized procedures, monitoring and clearer communication to parents.

Bailey Kaul Wu, manager at Plante Moran, told the Atlanta Public Schools audit committee on March 19 that the firm’s audit of 2024 student extracurricular fees (January–December 2024) found four formal findings, including one high-priority issue and three moderate ones.

"Overall, we had 4 findings," Bailey said, summarizing the team’s conclusions about how football and cheerleading fees were determined and tracked in nine high schools. The audit focused on how fees were calculated, how collected funds were monitored and whether parents received clear documentation.

The auditors said they found: an absence of standardized processes for setting fees; insufficient monitoring of how those fees were spent at some schools; missing or inconsistent documentation that explains fee components to parents; and specific discrepancies including an unallocated portion of a fee at one school and the improper inclusion of a mandatory booster-club…

Audit finds inconsistent student fees across high schools; auditors call for standard templates and clearer monitoring

Summary

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