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Audit Objective

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

Key Findings

• Student treasurers did not maintain adequate accounting records.
• ECA clubs did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling $45,518.

Key Recommendations

• Ensure all ECA collections are supported by appropriate documentation.
• Ensure all ECA clubs maintain adequate accounting records.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.