Beginning with Children Charter School
Financial Management Practices Beginning with Children Charter School is located in Brooklyn and has about 450 students enrolled in kindergarten through grade 8. The School, which was established in September 2001, is one of 23 schools chartered by the New York City Department of Education and one of the five that were created by the conversion of a pre-existing public school. We audited the adequacy of the internal controls established by School officials over selected areas of financial operations. We found that the controls were generally adequate, but noted that improvements were needed in the areas of procurement, cash disbursements, and equipment inventories.
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