2022 Extra Class Corrective Action Plan.pdf

Brian Neenan, Superintendent From: Brian Freeman, Assistant Superintendent for Business Re: Audit Report – Extraclassroom Activity Funds 6/30/22 Date: December 29, 2022 The findings and corrective actions are broken down by each secondary building listed below. Italicized comments represent the corrective action to the findings listed above if that is underlined. Schroeder High School: Current Year Deficiency in Internal ControlCash - Our examination of the June 30, 2022 bank reconciliation revealed that the listing of outstanding checks was incomplete, and as a result the reconciliation did not tie out to the general ledger. The central treasurer and central auditor will have quarterly meetings to review bank reconciliations and accounting records prepared by the central treasurer for fiscal years 2022-23 and 2023-24. Profit and Loss Statements - During the course of our examination, we noted that a profit and loss statement prepared by the Schroeder Theater Co. Club did not trace to the general ledger. The central treasurer and central auditor will meet with the student council officers and advisors to review how to prepare a profit and loss statement for fundraising by June 30, 2023. Sales Tax Deficit - During the course of our examination, we noted that the sales tax had a deficit balance at year-end. The central treasurer and central auditor will review the deficit balance with the auditors to determine best practices and steps to eliminate the deficit balance by June 2023.

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Current Year Deficiency in Internal Control – Cash - Our examination of the June 30, 2022 bank reconciliation revealed that the listing of outstanding checks included a number of voided checks, and as a result the reconciliation did not tie out to the general ledger. The current central treasurer did void outstanding checks from a previous central treasurer dating back to 2019. Moving forward the current central treasurer will run a report at year end and be more proactive in resolving outstanding checks for June of 2023. Willink Middle School: Prior Year Deficiency Pending Corrective Action – Commingled Fundraising Receipts - Our examination revealed that the Washington Trip Clubs’ deposits from two separate fundraisers were deposited on one deposit slip and were not broken out separately on the general ledger. The central treasurer is aware of the mistake and has taken corrective action. There was a substitute for this time period who was assisting while the permanent treasurer was out on leave. This will be completed by June of 2023. Other Items: Inactive Clubs - As indicated on the statement of cash receipts and disbursements the following clubs were financially inactive during the 2021-22 fiscal year: Thomas High School