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Audit Objective

Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements.

Key Findings

• Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165.
• For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to the State.
• The District’s ECA policy was not comprehensive.

Key Recommendations

• Keep records and supporting documentation, and maintain ledgers, for all receipts and disbursements.
• Ensure applicable sales tax is collected and remitted to the State.
• Update and amend the ECA fund policy and establish written procedures to supplement it.

District officials agreed with our findings and indicated they plan to initiate corrective action.