Hamburg Central School District - Continuing Education (2019M-11)

Issued Date
July 03, 2019

[read complete report - pdf]

Audit Objective

Determine whether the District’s continuing education cash receipts are properly accounted for.

Key Findings

  • Incompatible duties were not properly segregated or monitored.
  • The Board and District officials have not established written policies and procedures regarding the continuing education cash receipts process.
  • The District does not have assurance all continuing education cash receipts are properly accounted for due to internal control weaknesses.

Key Recommendations

  • Segregate incompatible duties and properly monitor cash receipt activities.
  • Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash receipts.
  • Properly address internal control weaknesses noted in the report.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.