Purpose of Audit

The purpose of our audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014.

Background

The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected seven-member Board of Education, operates five schools with approximately 2,900 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $53.3 million.

Key Findings

• The Board and the claims auditor did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by contract.
• The Board has not established maximum rates for lodging.

Key Recommendations

• Monitor and enforce compliance with travel and conference policies.
• Consider using US General Services Administration per diem lodging rates.