Consolidated Audit Report on Student Activity Funds http://www.richmond.k12.va.us Internal Audit Services Volume 2
Memorandum Internal Audit Services TO: Audit Committee School Board of the City of Richmond, Virginia FROM: Debora R. Johns, CGAP Chief of Internal Audit DATE: December 14, 2009 SUBJECT: Volume 2 --Summary Audit Report on the Review of Student Activity Funds Fiscal Year 2009 Fund s Compliance Audits for Selected Schools This document is a consolidated report on Fiscal Year Ended June 30, 2009 student activity fund balances and it also contains the compliance audits of 28 schools Our audits disclosed that the financial statements were fairly stated and that the schools were generally compliant with established policies and procedures. However, improvement is needed in timely deposits, supporting documentation, collections, purchase orders, and administrative review. The results of the compliance audits were discussed with school principals and finance officers. We included management s response to our audit observations in the reports. We appreciate the cooperation provided to us and management s positive response to our recommendations. If you have any questions or need additional information, please contact me. My telephone number and e-mail address are shown below. 301 North Ninth Street Richmond, VA 23219-1927 Telephone: (804) 780-7628 Fax: (804) 780-7099 E-mail: djohns@richmond.k12.va.us 2
Richmond Public Schools Student Activity Fund Audits Table of Contents Student Activity Fund s..4 List of Principals..8 Compliance Audits...9 Armstrong...12 Bellevue...17 Binford. 20 Blackwell. 24 Broad Rock..... 29 Brown... 36 Cary...... 41 Chimborazo.....44 Clark Springs.. 47 Continuing Education...51 Fairfield Court...57 Fisher... 63 Ginter Park....66 Greene....72 Holton.....75 Huguenot....78 Mason..... 98 Munford....102 Oak Grove....109 Open..112 Redd..117 Richmond Community.... 125 RTC-North...138 RTC-South...141 Stuart....155 Summer Hill...159 Swansboro 163 Wythe...167 3
STUDENT ACTIVITY FUND BALANCES AS OF JUNE 30, 2009 4
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LIST OF PRINCIPALS Listed below are the current principals of the schools reported herein: Work Location Number School Name Name of Principal 5301 Armstrong Dimitric Roseboro 4200 Bellevue Sherry Wharton-Carey 5310 Binford Peter Glessman 4201 Blackwell Conrad Davis III 4202 Broad Rock Carmen Rush 5319 Brown Denise Lewis 4204 Cary Brenda Phillips 4205 Chimborazo Cheryl Burke 4206 Clark Springs Cynthia Tedder 6325 Continuing Education Estelle Jones 4207 Fairfield Court Craig Mayo 4208 Fisher Charlene Brooks 4211 Ginter Park Cathy Randolph 4212 Greene Linda Simms 4230 Holton David Hudson 5302 Huguenot Howard Hopkins 4215 Mason Sandra Bynum 4217 Munford Gregory Muzik 4219 Oak Grove Jannie Laursen 5309 Open Candace Veney-Chaplin 4221 Redd Regina Farr 5307 Richmond Community Thomas Beatty 5318 RTC-North N. Mauricee Holmes 5320 RTC-South N. Mauricee Holmes 4224 Stuart Jennifer Moore 4223 Summer Hill Indira Williams 4226 Swansboro Mary Pierce 5306 W yt h e Willie Bell Jr. 8
Compliance Audits for Selected Schools 9
INTERNAL AUDIT SERVICES AUDIT REPORT Purpose of Audit We have audited cash receipts, disbursements, and account balances of student activity funds for the period beginning July 1, 2005 and ending June 30, 2009. The collected funds and related disbursements were for extracurricular school activities such as athletics, clubs, fund raising, and class trips. These accounts, books, and records are the responsibility of the principal. Our responsibility is to advise the superintendent and principals of the overall condition and management of the student activity funds. We are also responsible for testing compliance with provisions of applicable laws and regulations. Scope of Audit Basis of Accounting We conducted our audits in accordance with the International Standards for the Professional Practice of Internal Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the accounts, books, and records of the district schools are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. The accounts and records of the funds are maintained on a cash basis. Cash receipts and transfers in are recorded when received and cash disbursements and transfers out are recorded when paid. Therefore, receivables and payables, inventories, and accruals are not reflected, and these statements do not present the overall financial position or results of operations. This space left intentionally blank 10
Audit Report on Student Activity Funds Page 2 Conclusion Compliance and Internal Controls The financial statements referred to above presents fairly, in all material respects, the cash receipts, disbursements, transfers and account balances of the student activity funds of the schools for the fiscal years ended June 30, 2007, 2008 and June 30, 2009. The ending balances for the audited schools are shown on the statements of accountability included in this report. In planning and performing our audit of the financial statements of the activity funds, we considered the internal control structure in order to determine our auditing procedures for expressing an opinion on the financial statements and not to provide assurance on the internal control structure. We have not considered the internal control structure since the date of this report. During our audit, we noted certain matters involving the internal control structure and other operational matters that are presented for your consideration. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to improve the internal control structure or result in operating efficiencies and are summarized by school. Audit Observations and Management s Response Exit Conference Please refer to pages 12 to 176 to review our audit observations and management s response. The results of audit were discussed with the school principals and finance officers. Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audits by the principals and finance officers. We would be happy to discuss this report with you at your convenience. 11
Armstrong High School Type of Account Fiscal Year 2008 Checking $117,269.79 Total $117,269.79 Principal: Dimitric Roseboro 12
Armstrong High School A-5301-10-001 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Receipts The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $375.00 and the teacher collected the money over a period of 4 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Management s Response: I concur. Deposits We found 6 instances whereby funds were not deposited on a daily basis. For example, $50.00 was held in the school vault for 8 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. Dimitric Roseboro, Principal and Bonnie Harden, Finance Officer. We would be happy to discuss this report with you at your convenience. 13
Armstrong High School Statement of Accountability School Year Ended June 30, 2008 Account Description Beginning 7/1/07 Receipts Disbursements Ending 6/30/08 BOYS BASKETBALL $0.00 $0.00 $0.00 $0.00 FOOTBALL 0.00 0.00 0.00 0.00 BOYS TRACK 75.01 0.00 0.00 75.01 SOFTBALL 235.60 0.00 0.00 235.60 GIRLS BASKETBALL 12.00 0.00 0.00 12.00 J V CHEERLEADERS 0.00 0.00 0.00 0.00 GIRLS TENNIS 0.00 0.00 0.00 0.00 GIRLS TRACK TEAM 136.01 0.00 120.00 16.01 ATHLETIC CLUB ACCOUNT 3,439.64 748.34 800.00 3,387.98 ADMINISTRATION 55,766.25 91,859.57 48,800.40 98,825.42 GYM LOCKS 0.00 0.00 0.00 0.00 GYM SUITS 279.60 1,720.00 1,475.51 524.09 TOWELS 0.00 0.00 0.00 0.00 DOUBLE DUTCH JUMP ROPE 0.00 429.20 110.47 318.73 PUBLICATION ANNUAL 0.00 1,412.00 0.00 1,412.00 NEWSPAPER 0.00 0.00 0.00 0.00 WRESTLING TEAM 0.00 378.00 375.00 3.00 ROOM 232 0.00 0.00 0.00 0.00 ROOM 229 68.65 0.00 0.00 68.65 JUNIOR CLASS 344.38 0.00 121.80 222.58 FRESHMEN/SOPHMORE CLASS 150.00 0.00 0.00 150.00 SOPHMORE CLASS 8.22 0.00 0.00 8.22 CLASS OF 2004 0.00 0.00 0.00 0.00 CLASS OF 2007 65.51 22,698.10 17,423.42 5,340.19 HISTORY DEPARTMENT 0.00 1,870.00 1,831.37 38.63 MUSIC VOCAL 0.00 0.00 0.00 0.00 MATHEMATICS DEPT 62.76 0.00 0.00 62.76 SCIENCE DEPARTMENT 106.07 0.00 0.00 106.07 PHYSICAL ED DEPARTMENT 263.34 0.00 0.00 263.34 VOCATIONAL EDUCATION 0.52 0.00 0.00 0.52 ADAPTS CLUB 557.15 0.00 0.00 557.15 ART CLUB 56.11 3.00 0.00 59.11 BASEBALL 521.85 1,466.65 1,865.01 123.49 BOYS BASKETBALL CLUB 0.00 0.00 0.00 0.00 14
Armstrong High School Statement of Accountability School Year Ended June 30, 2008 Account Description Beginning 7/1/07 Receipts Disbursements Ending 6/30/08 BOYS TENNIS CLUB 0.00 0.00 0.00 0.00 BOYS TRACK CLUB 354.67 0.00 0.00 354.67 J V BASKETBALL CLUB 426.06 0.00 0.00 426.06 CAREER ASSO 0.00 0.00 0.00 0.00 CHEERLEADERS 132.51 180.00 85.00 227.51 CHOIR CLUB 0.75 0.00 0.00 0.75 C.E. E. 12.29 0.00 0.00 12.29 DECA 141.47 645.62 504.00 283.09 DRAMA 0.00 0.00 0.00 0.00 CHEERLEADERS CLUB 0.00 0.00 0.00 0.00 FORENSIC & DEBATE 68.87 0.00 0.00 68.87 F. B. L. A. 80.82 12,800.89 12,792.23 89.48 FRENCH CLUB 0.60 0.00 0.00 0.60 F. H. A. 206.13 200.00 110.00 296.13 ARMSTRONG LEADERSHIP 60.00 0.00 0.00 60.00 GIRSLS BASKETBALL CLUB 114.52 0.00 0.00 114.52 HERO 0.00 0.00 0.00 0.00 HISTORY CLUB 64.37 0.00 0.00 64.37 HOMECOMING 0.00 0.00 0.00 0.00 NATIONAL HONOR SOCIETY 120.09 0.00 0.00 120.09 INDUSTRIAL ARTS 16.00 0.00 0.00 16.00 MAJORETTES 0.00 0.00 0.00 0.00 MARCHING BAND 641.71 0.00 376.62 265.09 ROBOTICS CLUB 0.00 0.00 0.00 0.00 SCIENCE 296.38 0.00 0.00 296.38 SCIENCE CLUB 85.00 0.00 0.00 85.00 SPANISH CLUB 16.22 0.00 0.00 16.22 SPMT CLUB 0.00 0.00 0.00 0.00 STUDENT COUNCIL 211.48 0.00 0.00 211.48 VA TECHNOLOGY ASSOC. 40.90 0.00 0.00 40.90 CAG (CIT. ADV. GROUP) 338.11 900.00 149.04 1,089.07 MU ALPHA THETA 0.00 0.00 0.00 0.00 SECME 0.00 0.00 0.00 0.00 RENAISSANCE 2.68 0.00 0.00 2.68 15
Armstrong High School Statement of Accountability School Year Ended June 30, 2008 Beginning 7/1/07 Receipts Ending 6/30/08 Disburseme Account Description nts CARDS 120.38 27.50 0.00 147.88 HOMEROOM 111 0.00 0.00 0.00 0.00 ATHLETIC BOOSTERS 0.00 0.00 0.00 0.00 BAND BOOSTERS 0.00 0.00 0.00 0.00 G. E. COLLEGE BOUND 1.87 0.00 0.00 1.87 ECMC SCHOLARS PROGRAM 0.00 0.00 0.00 0.00 RED CROSS 8.30 0.00 0.00 8.30 DARRYL 1,407.01 0.00 1,407.01 0.00 AHS DONATION 0.00 0.00 0.00 0.00 SCHOOL WIDE PROJECT 0.00 0.00 0.00 0.00 COMMUNITY OF CARING 0.00 0.00 0.00 0.00 T SHIRTS R US 0.00 0.00 0.00 0.00 SECURITY ID FEES 145.11 0.00 0.00 145.11 DEAR PROGRAM 605.00 0.00 0.00 605.00 CLASS OF 2007 0.00 0.00 0.00 0.00 BOOK FAIR 0.00 0.00 0.00 0.00 FIELD TRIPS 0.00 0.00 0.00 0.00 GENERAL 1.84 0.00 0.00 1.84 INTEREST 25.92 46.35 29.00 43.27 ARMSTRONG PTA 6.00 0.00 0.00 6.00 DAMAGED SCHOOLPROPERTY 66.58 0.00 0.00 66.58 DAMAGED & LOST BOOKS 0.00 280.61 280.61 0.00 LIBRARY FEES & FINES 64.45 28.90 64.45 28.90 TRANCRIPTS 9.00 0.00 0.00 9.00 EVENING GRADUATION 151.00 0.00 0.00 151.00 CANDY & SNACK VENDING 0.00 0.00 0.00 0.00 FOUNDATION FOR EXCELLENCE 500.00 0.00 0.00 500.00 VENDING 903.60 1,085.60 1,951.92 37.28 POSTAGE 3.83 0.00 0.00 3.83 PRINCIPAL EXPENSE-OTHER (372.65) 16,797.60 16,876.92 (451.97) FRESHMAN TRANSITION 14.10 0.00 0.00 14.10 $69,241.64 $155,577.93 $107,549.78 $117,269.79 16
Bellevue Elementary School Type of Account Fiscal Year 2008 Checking $6,272.45 Total $6,272.45 Principal: Sherry Wharton-Carey 17
Bellevue Elementary School A-4200-10-002 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Receipts Disbursements The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Deposits We found 2 instances whereby funds were not deposited on a daily basis. For example, $372.50 was held in the school vault for 5 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Supporting Documentation Our review of cash disbursements disclosed 19% of the cash disbursements sampled lacked some form of supporting documentation. Invoices and expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Purchase Orders A review of $500.00 and over transactions disclosed that the school purchased $1,100.00 of items. This amount represents 1 transaction. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Exit Conference Management s Response Acknowledgements The results of audit were discussed with the school principal and finance officer. The principal concurs with the results of the audit. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Sherry Wharton-Carey, Principal and Zelma Lee, Finance Officer. We would be happy to discuss this report with you at your convenience. 18
Bellevue Elementary School Statement of Accountability For the Year Ended June 30, 2008 Account Beginning Total Total Ending Names 7/1/2007 Receipts Disbursements 6/30/2008 5th Grade Closing $212.77 $0.00 $19.37 $193.40 Bellevue T Shirts 89.17 0.00 0.00 89.17 Christmas Open House 132.09 0.00 75.10 56.99 Red Cross 20.75 0.00 0.00 20.75 Donations 155.36 252.97 73.68 334.65 End of the Year Picnic 0.00 0.00 0.00 0.00 Adopt a Rabbit 0.00 411.08 411.08 0.00 Special Events (0.00) 895.45 895.45 0.00 Lego Tournament 501.40 0.00 0.00 501.40 Friendship Committee 0.00 0.00 0.00 0.00 Field Trips General 161.89 2,301.58 2,127.25 336.22 Fundraiser 0.00 9,826.22 9,826.22 0.00 General Fund 2,651.79 4,943.86 2,429.39 5,166.26 Weekly Reader 7.60 0.00 0.00 7.60 PTA Donation 0.00 0.00 0.00 0.00 School Store 91.53 0.00 0.00 91.53 Lost Textbooks 63.90 63.35 97.85 29.40 Library Fees & Fines 11.96 0.00 0.00 11.96 Book Fair 661.92 1,249.66 1,572.61 338.97 Drink Machine 216.57 335.80 336.27 216.10 Postage (17.00) 140.00 123.00 0.00 Principal Exp. Other (2,491.15) 6,249.64 4,880.44 (1,121.95) Total $2,470.55 $26,669.61 $22,867.71 $6,272.45 19
Binford Middle School Type of Account Fiscal Year 2008 Checking $20,561.17 Total $20,561.17 Principal: Peter Glessman 20
Binford Middle School A-5310-10-003 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Exit Conference Acknowledgements The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Dr. Juanita Nicholson, Principal and Debra Berkley, Finance Officer. We would be happy to discuss this report with you at your convenience. 21
Binford Middle School Statement of Accountability School Year Ended June 30, 2008 Beginning Ending Disburse Account Description 7/1/2007 Receipts ments 6/30/2008 Gym locks $1,192.75 $135.00 $0.00 $1,327.75 Gym suits 1536.13 917.00 570.93 1882.20 Annual Pub. 229.84 0.00 0.00 229.84 Eighth Grade Class 94.58 0.00 0.00 94.58 Boys 194.00 0.00 0.00 194.00 Band Club 351.79 14,293.50 14,603.17 42.12 Garden Club 196.87 0.00 0.00 196.87 Boys Basketball Club 763.48 255.00 441.32 577.16 Cheerleaders 318.49 802.00 957.00 163.49 Choir 198.12 14,639.00 14,836.58 0.54 DECA 172.97 0.00 0.00 172.97 FBLA 707.49 1,181.30 1,033.71 855.08 FCCLA 622.12 1,139.85 1,496.39 265.58 Jr. National Honor 45.04 40.00 0.00 85.04 Science 2.06 0.00 0.00 2.06 Student Council 124.47 0.00 0.00 124.47 TSA 169.07 0.00 0.00 169.07 Orchestra 159.29 7,860.00 8,006.64 12.65 National Jr. Art Honor 58.00 110.00 0.00 168.00 Red Cross 50.00 0.00 0.00 50.00 Parenting Classes 150.00 0.00 0.00 150.00 Donation Part in Art 6.59 0.00 0.00 6.59 Tutorial Program 200.00 0.00 0.00 200.00 Donation 856.66 0.00 0.00 856.66 Faculty Fund 201.33 220.29 247.38 174.24 Linwood 1,116.00 63.67 832.55 347.12 Book Fair 164.48 0.00 0.00 164.48 Field Trips 131.90 10,008.65 8,656.34 1,484.21 Fund Raising 3,986.82 21,175.12 18,408.03 6,753.91 General Account 58.28 664.90 178.75 544.43 Insurance 1,592.20 0.00 0.00 1,592.20 Interest 1,476.53 11.92 0.00 1,488.45 Weekly Readers 26.70 0.00 0.00 26.70 I.D. Badges 12.00 0.00 0.00 12.00 22
Binford Middle School Statement of Accountability School Year Ended June 30, 2008 Beginning Ending Disburse Account Description 7/1/2007 Receipts ments 6/30/2008 Dam. & Lost Textbooks 57.97 19.00 19.00 57.97 Lib. Fees & Fines 58.15 37.24 37.24 58.15 Infirmary 30.59 0.00 0.00 30.59 Total $17,312.76 $73,573.44 $70,325.03 $20,561.17 23
Blackwell Elementary School Type of Account Fiscal Year 2007 Fiscal Year 2008 Checking $15,871.52 $20,524.77 Totals $15,871.52 $20,524.77 Principal: Conrad Davis III 24
Blackwell Elementary School A-4201-10-035 July 1, 2006 through June 30, 2008 Audit Findings Good Internal Controls Receipts Disbursements Exit Conference Management s Response Acknowledgements The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Collections We found a couple of teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $34.00 and the teacher held the monies for 5 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Purchase Orders A review of purchases in excess of $500.00 disclosed that the school purchased $1,186.94 of items. This amount represents 1 transaction. The principal purchased a DVD player and camcorder. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. The results of audit were discussed with the school principal and finance officer. See Appendix B. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. Conrad Davis, Principal and Wendy Lucas, Finance Officer. We would be happy to discuss this report with you at your convenience. 25
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BLACKWELL ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2007 Beginning Ending s Account Description 7/1/2006 Receipts Disbursements 6/30/2007 Student Bank $88.40 $0.00 $0.00 $88.40 SCA 36.54 826.00 614.98 247.56 Community Carnival 18.43 0.00 0.00 18.43 CIS Grant 0.00 0.00 0.00 0.00 Harp 0.00 150.00 150.00 0.00 Tutorial 1793.57 0.00 0.00 1793.57 Hand Bellss 150.00 0.00 150.00 0.00 Book Fair 454.60 0.00 0.00 454.60 Central Fidelity 0.00 0.00 0.00 0.00 Field Trips 3404.61 13793.00 13944.65 3252.96 Fundraising 10.84 625.00 0.00 635.84 General 3693.41 11578.88 8940.95 6331.34 Principal's Expense 2253.09 7500.29 6709.56 3043.82 Theater 0.00 0.00 0.00 0.00 Weekly Readers 0.00 0.00 0.00 0.00 Library Fees & Fines 105.56 53.45 154.01 5.00 Printing Charges 0.00 0.00 0.00 0.00 Bookstore 0.00 0.00 0.00 0.00 Postage 0.00 0.00 0.00 0.00 Other Expense 0.00 0.00 0.00 0.00 TOTALS $12,009.05 $34,526.62 $30,664.15 $15,871.52 27
BLACKWELL ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 Global Impact $0.00 $4,500.00 $880.00 $3,620.00 Target Gramt 0.00 1,500.00 1,445.83 54.17 Hull Street Merchants 0.00 700.00 0.00 700.00 Student Bank 88.40 0.00 0.00 88.40 Children's Inc 0.00 751.00 0.00 751.00 SCA 247.56 1,012.75 1,004.00 256.31 Community Carnival 18.43 0.00 0.00 18.43 CIS Grant 0.00 0.00 0.00 0.00 Harp 0.00 250.00 236.68 13.32 Tutorial 1,793.57 0.00 0.00 1,793.57 Hand Bells 0.00 0.00 0.00 0.00 Book Fair 454.60 0.00 0.00 454.60 Central Fidelity 0.00 0.00 0.00 0.00 Field Trips 3,252.96 11,936.50 10,159.80 5,029.66 Fundraising 635.84 8,164.50 4,501.50 4,298.84 General 6,331.34 143.10 5,526.51 947.93 Principal's Expense 3,043.82 3,760.53 4,361.81 2,442.54 Theater 0.00 0.00 0.00 0.00 Weekly Readers 0.00 0.00 0.00 0.00 Library Fees & Fines 5.00 51.00 0.00 56.00 Printing Charges 0.00 0.00 0.00 0.00 Bookstore 0.00 0.00 0.00 0.00 Postage 0.00 0.00 0.00 0.00 Other Expense 0.00 0.00 0.00 0.00 TOTALS $15,871.52 $32,769.38 $28,116.13 $20,524.77 28
Broad Rock Elementary School Type of Account Fiscal Year 2006 Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $9,664.40 $7,493.26 $7,738.94 $8,525.66 Totals $9,664.40 $7,493.26 $7,738.94 $8,525.66 Principal: Carmen Rush 29
Broad Rock Elementary School A-4202-10-018 July 1, 2005 through June 30, 2009 Audit Findings Internal Controls Management Management Response The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for their efforts in managing the funds. However, we found instances whereby improvement is needed in the receipt and disbursement process. Separation of Duties The same individual performs key duties. The administrative assistant receives funds, write receipts, and deposits funds. Key duties such as authorizing, approving, recording transactions and making payments should be assigned to different individuals. We recommend that the principal assign a different employee to make the deposit. The effectiveness of the internal control system will be maximized and the risk of loss will be minimized. I concur. We welcome your input in this matter. In response, the assistant principal will be responsible for collecting all funds, while the administrative assistant will be responsible for making all deposits. Receipts Deposits We found one instance whereby funds were not deposited on a daily basis. For example, $116.37 was held at the school for 35 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 30
Broad Rock Elementary School A-4202-10-018 July 1, 2005 through June 30, 2009 Management Response Disbursements Management Response Historically, deposits at Broad Rock have always been prompt. Our school secretary assured me that checks have never been held at Broad Rock. It is difficult to accept that the major gap from the date of issuance to the date of deposit has been adjudicated as a Broad Rock responsibility As a result, all future reimbursement checks received through U.S. mail at Broad Rock will be stamped that day and signed by the assistant principals and school secretary. Supporting Documentation Our review of cash disbursements disclosed 22% of the cash disbursements sampled lacked supporting documentation. Receipts and expenditure vouchers were not available for review. The finance officer stated that principal does not complete expenditure vouchers. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. All expenditure vouchers and receipts must be approved by the principal. I concur. The statement that the principal does not complete expenditure vouchers is inaccurate. If the voucher were presented, I would certainly sign off on them like I sign off on any other document presented by the finance officer. If every check written is to be accompanied by an expenditure voucher, then that is what will be done in the future. Exit Conference Acknowledgements The results of audit were discussed with the school principal, assistant principal, finance officer, and administrative assistant on September 18, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Ms. Carmen Rush, Principal and Teya Green, Finance Officer. We would be happy to discuss this report with you at your convenience. 31
Broad Rock Elementary School STATEMENT OF ACCOUNTABILITY School Year Ended June 30, 2006 Beginning Ending s Disburse- Account Description 7/1/2005 Receipts ments 6/30/2006 Student Council 0.00 171.00 52.50 118.50 Donations 0.00 756.00 756.00 0.00 Book Fair 31.12 0.00 0.00 31.12 School Pictures 0.00 249.00 0.00 249.00 Field Trips 598.45 477.00 475.00 600.45 General 6,936.72 1,277.84 825.97 7,388.59 Scholastic 1,237.47 0.00 0.00 1,237.47 Damage & Lost Textbooks 9.82 35.95 0.00 45.77 Library Fees/Fines 145.00 0.00 81.02 63.98 Postage 11.02 2,566.01 2,647.51 (70.48) TOTAL $8,969.60 $5,532.80 $4,838.00 $9,664.40 32
Broad Rock Elementary School STATEMENT OF ACCOUNTABILITY School Year Ended June 30, 2007 Beginning Ending s Disburse- Account Description 7/1/2006 Receipts ments 6/30/2007 Student Council 118.50 0.00 0.00 118.50 Donations 0.00 0.00 0.00 0.00 Book Fair 31.12 0.00 0.00 31.12 School Pictures 249.00 0.00 0.00 249.00 Field Trips 600.45 3,933.00 3,629.50 903.95 General 7,388.59 226.29 2,985.44 4,629.44 Scholastic 1,237.47 0.00 0.00 1,237.47 Damage & Lost Textbooks 45.77 0.00 0.00 45.77 Postage 63.98 0.00 161.85 (97.87) Principal's Expense (70.48) 6,436.03 5,989.67 375.88 TOTAL $9,664.40 $10,595.32 $12,766.46 $7,493.26 33
Broad Rock Elementary School STATEMENT OF ACCOUNTABILITY School Year Ended June 30, 2008 Beginning Ending s Disburse- Account Description 7/1/2007 Receipts ments 6/30/2008 Student Council 118.50 15.00 0.00 133.50 Donations 0.00 0.00 0.00 0.00 Book Fair 31.12 0.00 0.00 31.12 School Pictures 249.00 0.00 0.00 249.00 Field Trips 903.95 2,936.94 2,964.87 876.02 General 4,629.44 1,710.56 1,158.91 5,181.09 Scholastic 1,237.47 0.00 0.00 1,237.47 Damage & Lost Textbooks 45.77 32.94 0.00 78.71 Postage (97.87) 0.00 0.00 (97.87) Principal's Expense 375.88 1,847.06 2,173.04 49.90 TOTAL $7,493.26 $6,542.50 $6,296.82 $7,738.94 34
Broad Rock Elementary School Statement of Accountability School Year Ended June 30, 2009 Beginning Ending s Disburse- Account Description 7/1/2008 Receipts ments 6/30/2009 Student Council 133.50 59.00 0.00 192.50 Donations 0.00 0.00 0.00 0.00 Book Fair 31.12 0.00 31.12 0.00 School Pictures 249.00 0.00 249.00 0.00 Field Trips 876.02 3,193.50 2,451.50 1,618.02 General 5,181.09 3,536.82 2,384.08 6,333.83 Scholastic 1,237.47 0.00 1,237.47 0.00 Damage & Lost Textbooks 78.71 31.41 78.71 31.41 Postage (97.87) 97.87 0.00 0.00 Principal's Expense 49.90 3,153.65 2,853.65 349.90 TOTAL $7,738.94 $10,072.25 $9,285.53 $8,525.66 35
Lucille Brown Elementary School Type of Account Fiscal Year 2008 Checking $11,718.29 Totals $11,718.29 Principal: Denise Lewis 36
Lucille M. Brown Middle School A-5319-10-004 For School Year Ended June 30, 2008 Audit Findings Management Administrative Review We found a few instances of administrative procedures not being followed (see receipts, disbursements, and accounting records sections of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. We recommend that the principal review the student activity fund records on an unscheduled basis. For example, the principal should verify receipts to deposits, review the contents of the safe or vault, and determine whether teachers are holding monies. Signature Authority Three of 37 checks reviewed only contained the signature of the principal. We recommend that all checks include the signature of at least two individuals. The principal should assign another individual to sign checks and acquire new signature cards from the bank. The Clerk of the School Board must approve the new signature card. Receipts Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $598.00 and the teacher held the monies for 4 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Deposits We found 11 instances whereby funds were not deposited on a daily basis. For example, $330.00 was held in the school vault for 7 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 37
Lucille M. Brown Middle School A-5319-10-004 For School Year Ended June 30, 2008 Disbursements Supporting Documentation Our review of cash disbursements disclosed 30% of the cash disbursements sampled lacked supporting documentation. Receipts to support the disbursements were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Purchase Orders A review of purchases in excess of $500.00 disclosed that the school purchased $1,000.00 of items. This amount represents 1 transaction. For example, the principal purchased cheerleading uniforms. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases over $500.00 be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Deficit Account s Some sponsor(s) were allowed to disburse funds in excess of their account balance. During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following accounts had deficit account balances at year-end: Account Name Amount 8 th Grade Class ($1,462.98)* Music-Instrumental ($41.33)* Cheerleaders ($93.59)* *The deficits were eliminated after the audit had been completed but prior to the year end balances being submitted. Therefore, the deficits are not on the statement of accountability included with the report. Deficit balances are not allowed in student activity funds. Deficits result in account holders with positive balances not having full access to their funds. We recommend that the principal eliminate all deficit account balances. An analysis of each deficit account must be performed and a plan of action developed to eliminate the deficit. The principal may consider all inactive accounts. However, the sponsor for the inactive account must be consulted before transfers are made. 38
Lucille M. Brown Middle School A-5319-10-004 For School Year Ended June 30, 2008 Accounting Records School Board Fees and Fines All school board fees and fines for damaged property and textbooks are collected at the school and submitted to the Department of Finance in the month of June. The balances for school board collections are as follows: Account Name Amount Damaged & Lost Textbooks $531.94 Library Fees & Fines $198.65 We recommend that the principal complete a Remittance Statement and submit the statement and check to the Department of Finance. Fund Transfers Fund transfers are necessary to move money from inactive accounts to the general fund or to eliminate account deficits. However, three of the fund transfers between accounts did not have any support to show that the principal and the activity fund sponsor approved them. We recommend that the principal ensure that transfer vouchers are completed to indicate approval before transferring funds. Also, the forms should be maintained in the files for review. Management s Response Acknowledgements I concur. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Denise Lewis, Principal and Joyces Barnes, Finance Officer. We would be happy to discuss this report with you at your convenience. 39
LUCILLE M. BROWN MIDDLE SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL PERIOD ENDED JUNE 30, 2008 Beginning Ending Disburse- Account Description 7/1/2007 Receipts ments 6/30/2008 Boys Basketball $0.00 $0.00 $0.00 $0.00 Sports 1,249.77 415.71 434.92 1,230.56 Girls Basketball 0.00 0.00 0.00 0.00 Gym Locks 422.00 0.00 0.00 422.00 Gym suits 0.00 163.00 0.00 163.00 Annual Publication 867.92 0.00 0.00 867.92 8th Grade Class 0.00 6,978.62 6,978.62 0.00 Art Department 0.73 6,992.06 6,285.08 707.71 Business Department 0.00 0.00 0.00 0.00 English Department 0.00 0.00 0.00 0.00 Music-Instrumental 53.03 1,681.33 1,734.36 0.00 Science Department 0.00 121.52 59.73 61.79 Cheerleaders 716.62 2,180.93 2,897.55 0.00 FBLA 3.93 94.00 82.50 15.43 French Club 204.51 0.00 0.00 204.51 National Jr. Honor 567.96 140.00 671.50 36.46 Student Government 108.35 104.57 101.62 111.30 PTA Sponsor 47.31 0.00 0.00 47.31 Donations/Community 1,088.23 0.00 0.00 1,088.23 Community Services 12.00 0.00 0.00 12.00 Donations 99.61 0.00 0.00 99.61 Book Fair 24.72 0.00 0.00 24.72 Field Trips 511.28 8,814.57 8,448.73 877.12 Fund Raising 0.00 435.00 0.00 435.00 General 10,459.49 4,576.45 11,184.84 3,851.10 Weekly Readers 361.97 0.00 0.00 361.97 Damaged & Lost 178.99 369.40 16.45 531.94 Library-Fees & Fines 60.81 153.40 15.56 198.65 Bookstore 50.00 0.00 0.00 50.00 Vending Machines 1,053.42 1,262.91 1,996.37 319.96 TOTALS $18,142.65 $34,483.47 $40,907.83 $11,718.29 40
John B. Cary Elementary School Type of Account Fiscal Year 2008 Checking $3,605.12 Total $3,605.12 Principal: Brenda W. Phillips 41
John B. Cary Elementary School A-4204-10-022 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Exit Conference Acknowledgements The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Ms. Brenda Phillips, Principal and Sharon Shelton, Finance Officer. We would be happy to discuss this report with you at your convenience. 42
John B. Cary Elementary School Statement of Accountability School Year Ended June 30, 2008 Beginning 7/1/07 Receipts Ending 6/30/08 Disburse Account Description ments Student Senate 13.60 0.00 0.00 13.60 Community Fund Grant 21.12 0.00 0.00 21.12 Richmond History Project 179.26 0.00 0.00 179.26 Faculty Fund 159.57 391.00 405.66 144.91 Steppe Team 131.00 138.00 0.00 269.00 Enrichment-Harp Program 83.24 245.00 0.00 328.24 Principal Discretion 7.80 0.00 218.00 (210.20) Pennies For Patient 0.00 0.00 0.00 0.00 Donor's Account 0.00 2,059.56 1,550.58 508.98 Field Trips 1,082.62 4,412.30 4,051.82 1,443.10 Fund Raiser 381.80 0.00 88.06 293.74 General 498.59 3,247.60 3,196.87 549.32 4th Grade Fundraiser 0.00 0.00 0.00 0.00 Damaged & Lost Books 0.00 64.05 0.00 64.05 Prin. Expense Other 0.00 3,188.86 3,188.86 0.00 $2,558.60 $13,746.37 $12,699.85 $3,605.12 43
Chimborazo Elementary School Type of Account Fiscal Year 2008 Checking $1,544.51 Total $1,544.51 Principal: Cheryl L. Burke 44
Chimborazo Elementary School A-4205-10-005 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Deposits Management s Response Exit Conference The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. We found 6 instances whereby funds were not deposited on a daily basis. For example, $20.00 was held in the school vault for 5 days before a deposit was made at the bank. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. I concur. The results of audit were discussed with the school principal and finance officer. Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audit by Ms. Cheryl Burke, Principal and Andrea Owens, Finance Officer. We would be happy to discuss this report with you at your convenience. 45
CHIMBORAZO ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Account Description Beginning Ending s s 7/1/2007 Receipts Disbursements 6/30/2008 Cap and Gowns 6.25 0.00 0.00 6.25 Candy gram 0.00 0.00 0.00 0.00 Cheerleaders 0.00 0.00 0.00 0.00 SP Recycling 18.99 22.39 0.00 41.38 Adopt A School 0.00 0.00 0.00 0.00 Donations 1,311.77 3,388.74 2,383.43 2,317.08 School Improve 0.00 0.00 0.00 0.00 Faculty Fund 0.00 0.00 0.00 0.00 Partners in the Arts 48.49 0.00 0.00 48.49 Tutorial Program 0.00 0.00 0.00 0.00 Chapter I 0.00 0.00 0.00 0.00 Beacon of Hope 0.00 0.00 0.00 0.00 Sodas Commission 53.76 515.88 381.77 187.87 Field Trips 382.50 5,437.45 5,819.95 0.00 Fund Raiser 0.00 0.00 0.00 0.00 General 0.00 12.00 12.00 0.00 Insurance 0.00 0.00 0.00 0.00 Movies 0.00 0.00 0.00 0.00 Theater 0.00 0.00 0.00 0.00 Weekly Reader 0.00 0.00 0.00 0.00 Damaged & Lost Textbook 8.75 0.00 0.00 8.75 Library Fees and Fines 20.00 0.00 0.00 20.00 Postage 0.00 369.00 666.93 (297.93) Other Expenses 0.00 6,513.81 7301.19 (787.38) Void 0.00 0.00 0.00 0.00 TOTALS $1,850.51 $16,289.27 $16,595.27 $1,544.51 46
Clark Springs Elementary School Type of Account Fiscal Year 2007 Checking $3,055.34 Total $3,055.34 Principal: Cynthia Tedder 47
Clark Springs Elementary School A-4206-08-044 For School Year Ended June 30, 2007 Audit Findings Good Internal Controls The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Receipts Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $42.00 and the teacher held the monies for 4 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Deposits We found 7 instances whereby funds were not deposited on a daily basis. For example, $44.00 was held in the school vault for 5 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Exit Conference Management s Response Acknowledgements The results of audit were discussed with the school principal and finance officer on July 10, 2008. See Appendix B. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Cynthia Tedder, Principal and Laverne Washington, Finance Officer. We would be happy to discuss this report with you at your convenience. 48
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CLARK SPRINGS ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL PERIOD ENDED JUNE 30, 2007 Beginning Ending s s Account Description 7/1/2006 Receipts Disbursements 6/30/2007 School Lunch Fund $50.35 $65.00 $0.00 $115.35 VA Dominion Power 703.00 0.00 484.63 218.37 Scholastic Standout 4.85 180.00 180.00 4.85 R.I.F. 0.00 0.00 0.00 0.00 Summit Foundation 0.00 0.00 0.00 0.00 VA Asian American 0.00 650.00 0.00 650.00 SCA 687.60 248.91 722.61 213.90 School-wide Discipline 0.00 1694.56 844.01 850.55 Adopt-A-School 166.00 43.90 209.90 0.00 Red Cross 0.00 376.57 233.04 143.53 Mt. Vernon Bapt. Church 500.00 0.00 0.00 500.00 Target Fundraiser 33.06 34.56 0.00 67.62 Library 475.32 58.44 492.05 41.71 Science Fair Boards 174.00 3.00 0.00 177.00 Field Trips 460.39 1718.25 2134.50 44.14 Adopt-An-Animal 0.00 0.00 0.00 0.00 Interest 0.00 0.00 0.00 0.00 Workbooks 17.00 0.00 0.00 17.00 School Board Fines 0.00 0.00 0.00 0.00 Vending Machines 323.59 473.80 786.07 11.32 Postage (117.00) 380.97 263.97 0.00 Principal's Expense 0.00 0.00 0.00 0.00 Memory of Javell 0.00 707.00 707.00 0.00 Leukemia Lymphomia 0.00 0.00 0.00 0.00 Whittakr, Natasha 0.00 0.00 0.00 0.00 Sickle Cell 0.00 146.59 146.59 0.00 TOTALS $3,478.16 $6,781.55 $7,204.37 $3,055.34 50
Continuing Education Type of Account Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $9,896.07 $5,327.60 $4,002.78 Totals $9,896.07 $5,327.60 $4,002.78 Principal: Specialist Clara Scott Estelle Jones 51
Continuing Education July 1, 2006 through June 30, 2009 Audit Findings Good Internal Controls Receipts Accounting Records Exit Conference The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Deposits We found 17 instances whereby funds were not deposited on a daily basis. For example, $330.00 was held in the school vault for 13 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Fund Transfers Fund transfers are necessary to move money from inactive accounts to the general fund or to eliminate account deficits. However, the two fund transfers between accounts were not approved by the instructional specialist and the activity fund sponsor. We recommend that the instructional specialist obtain the approval to the activity fund sponsor before transferring funds. The results of audit were discussed with the instructional specialist and finance officer on August 31, 2009. Management s Response See Appendix B. Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Estelle Jones, Instructional Specialist and Gail Martin, Finance Officer. We would be happy to discuss this report with you at your convenience. 52
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CONTINUING EDUCATION STATEMENT OF ACCOUNTABILITY SCHOOL YEAR JULY 1, 2006 - JUNE 30, 2007 Beginning Ending s Disburse- Account Description 7/1/2006 Receipts ments 6/30/2007 DECA District $0.00 $0.00 $0.00 $0.00 Home Economics 1,424.00 660.00 1,520.00 564.00 Technology Education 3,306.95 2,018.00 3,981.33 1,343.62 Hospitality Fund 12.39 0.00 0.00 12.39 Who Foundation 0.00 0.00 0.00 0.00 General 6,005.90 19,262.50 24,672.21 596.19 Marketing Education 0.00 0.00 0.00 0.00 ABE 377.52 19,123.37 19,262.19 238.70 GED Testing 0.00 20,385.98 14,834.81 5,551.17 ESL Registration 770.00 360.00 700.00 430.00 Bookstore 0.00 1,560.00 400.00 1,160.00 TOTALS $11,896.76 $63,369.85 $65,370.54 $9,896.07 54
CONTINUING EDUCATION STATEMENT OF ACCOUNTABILITY SCHOOL YEAR JULY 1, 2007 - JUNE 30, 2008 Beginning Ending s Disburse- Account Description 7/1/2007 Receipts ments 6/30/2008 DECA District $0.00 $0.00 $0.00 $0.00 Home Economics 564.00 1,065.00 0.00 1,629.00 Technology Education 1,343.62 4,586.00 3,246.34 2,683.28 Hospitality Fund 12.39 0.00 0.00 12.39 Who Foundation 0.00 0.00 0.00 0.00 General 596.19 22,334.50 22,835.00 95.69 Marketing Education 0.00 0.00 0.00 0.00 ABE 238.70 18,253.98 18,460.54 32.14 GED Testing 5,551.17 21,446.56 26,947.65 50.08 ESL Registration 430.00 0.00 0.00 430.00 Bookstore 1,160.00 3,335.00 4,099.98 395.02 TOTALS $9,896.07 $71,021.04 $75,589.51 $5,327.60 55
CONTINUING EDUCATION STATEMENT OF ACCOUNTABILITY SCHOOL YEAR JULY 1, 2008 - JUNE 30, 2009 Beginning Ending s Disburse- Account Description 7/1/2008 Receipts ments 6/30/2009 DECA District $0.00 $0.00 $0.00 $0.00 Home Economics Education 1,629.00 160.00 1,700.00 89.00 Technology Education 2,683.28 1,425.00 4,104.00 4.28 Hospitality Fund 12.39 0.00 0.00 12.39 Who Foundation 0.00 0.00 0.00 0.00 General 95.69 15,376.02 13,257.98 2,213.73 Marketing Education 0.00 0.00 0.00 0.00 ABE 32.14 12,689.83 11,601.13 1,120.84 GED Testing 50.08 23,583.50 23,101.06 532.52 ESL Registration 430.00 0.00 400.00 30.00 Bookstore 395.02 5,357.00 5,752.00 0.02 TOTALS $5,327.60 $58,591.35 $59,916.17 $4,002.78 56
Fairfield Court Elementary School Type of Account Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $9,562.64 $7,770.54 $8,604.59 Totals $9,562.64 $7,770.54 $8,604.59 Principal: Craig Mayo 57
Fairfield Court Elementary School A-4207-10-024 July 1, 2006 through June 30, 2009 Audit Findings Management Administrative Review The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. However, we found instances whereby improvement is needed in the receipts process. We found instances of administrative procedures not being followed (see receipts section of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. Separation of Duties The same individual performs key duties. The finance officer receives funds, write receipts, deposits funds and sign checks on a regular basis. Key duties such as authorizing, approving, recording transactions and making payments should be assigned to different individuals. We recommend that the principal assign a different employee to make the deposit and sign checks. The effectiveness of the internal control system will be maximized and the risk of loss will be minimized. Receipts Exit Conference Management Acknowledgements Collections We found teachers were collecting funds from the students and submitting the collections to the finance officer. However, sometimes the funds would be returned to the teacher to ensure that the collected funds and supporting documents were correct. The teachers may hold the funds for an extended period of time before returning the money to the finance officer. For example, a collection was for $240.00 and the teacher held the returned funds for twenty-eight days. We recommend that all money collected by sponsors/teachers be submitted to the finance officer on a daily basis. We also recommend not delaying the receipting and depositing of funds to reconcile the supporting documents. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. The results of audit were discussed with the former school principal on September 16, 2009. See Appendix B We appreciate the excellent assistance and cooperation provided us during the audit by Dr. Irene L. Williams, Former Principal, Craig Mayo, Principal and Natasha Bullock, Finance Officer. We would be happy to discuss this report with you at your convenience. 58
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Fairfield Court Elementary School Statement of Accountability School Year Ended June 30, 2007 Beginning Ending s s Account Description 7/1/2006 Receipts Disbursements 6/30/2007 2nd Grade Class $100.00 $0.00 $72.09 $27.91 1st Grade Class 153.70 0.00 0.00 153.70 3rd Grade Class 239.88 0.00 0.00 239.88 4th Grade Class 426.91 0.00 0.00 426.91 5th Grade Class (103.94) 200.00 25.00 71.06 Kindergarten Class 421.98 2,340.00 2,521.36 240.62 Pre-K Class 155.17 0.00 0.00 155.17 Pk Field Trip 200.00 0.00 0.00 200.00 k Field Trip 78.56 1,462.00 592.80 947.76 1st Grade Field Trip (93.34) 2,086.00 1,955.94 36.72 2nd Grade Field Trip (262.06) 1,521.09 634.00 625.03 3rd Grade Field Trip 618.45 1,050.00 1,592.00 76.45 4th Grade Field Trip 401.40 305.00 410.00 296.40 5th Grade Field Trip 582.20 787.00 130.00 1,239.20 Language Arts 50.00 0.00 0.00 50.00 Student Incentives 613.05 0.00 282.99 330.06 Astoria PALS 1,021.85 30.00 0.00 1051.85 Faculty Fund 0.00 25.00 0.00 25.00 Donations 1,095.92 389.82 352.29 1,133.45 School Improvement 227.12 0.00 16.77 210.35 Coalition-Black Women 92.00 0.00 0.00 92.00 Parent Academy 39.16 0.00 0.00 39.16 Book Fair 778.36 3,849.98 3,301.60 1,326.74 Vending Commission 259.00 788.20 56.35 990.85 Fund Raising 6,779.14 0.00 1,875.00 4,904.14 General 404.36 2,277.52 1,476.98 1,204.90 Weekly Reader 8.40 0.00 0.00 8.40 Scholastic News 350.00 0.00 0.00 350.00 School Board-Fees 78.82 0.00 78.82 0.00 Postage (809.42) 220.00 460.57 (1,049.99) Principal Expense (8,001.64) 17,251.87 15,091.31 (5,841.08) TOTALS $5,905.03 $34,583.48 $30,925.87 $9,562.64 60
Fairfield Court Elementary School Statement of Accountability School Year Ended June 30, 2008 Beginning Ending s s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 2nd Grade Class $27.91 $30.00 $0.00 $57.91 1st Grade Class 153.70 0.00 0.00 153.70 3rd Grade Class 239.88 0.00 0.00 239.88 4th Grade Class 426.91 0.00 0.00 426.91 5th Grade Class 71.06 0.00 0.00 71.06 Kindergarten Class 240.62 1,610.00 1,813.63 36.99 Pre-K Class 155.17 0.00 155.17 0.00 Pk Field Trip 200.00 0.00 200.00 0.00 k Field Trip 947.76 634.50 556.72 1,025.54 1st Grade Field Trip 36.72 474.15 504.50 6.37 2nd Grade Field Trip 625.03 902.50 1,427.00 100.53 3rd Grade Field Trip 76.45 1,229.50 1,034.50 271.45 4th Grade Field Trip 296.40 114.00 0.00 410.40 5th Grade Field Trip 1,239.20 1,381.00 2,539.00 81.20 Language Arts 50.00 0.00 0.00 50.00 Student Incentives 330.06 355.17 299.80 385.43 Astoria PALS 1,051.85 250.00 30.00 1,271.85 Faculty Fund 0.41 500.00 0.00 500.41 Donations 1,133.45 7,044.23 6,097.82 2,079.86 School Improvement 210.35 91.00 25.18 276.17 Coalition-Black Women 92.00 0.00 0.00 92.00 Parent Academy 39.16 251.62 310.78 (20.00) Book Fair 1,326.74 374.62 207.17 1,494.19 Vending Commission 990.85 214.36 681.33 523.88 Fund Raising 4,904.14 0.00 1,650.00 3,254.14 General 1,339.84 719.05 1,910.95 147.94 Weekly Reader 8.40 0.00 0.00 8.40 Scholastic News 350.00 0.00 0.00 350.00 Postage (1,049.99) 363.07 546.10 (1,233.02) Principal Expense (5,951.43) 8,669.93 7,011.15 (4,292.65) TOTALS $9,562.64 $25,208.70 $27,000.80 $7,770.54 61
Fairfield Court Elementary School Statement of Accountability School Year Ended June 30, 2009 Beginning Ending s s Account Description 7/1/2008 Receipts Disbursements 6/30/2009 2nd Grade Class $57.91 $0.00 $0.00 $57.91 1st Grade Class 153.70 0.00 0.00 153.70 3rd Grade Class 239.88 300.00 519.25 20.63 4th Grade Class 426.91 0.00 0.00 426.91 5th Grade Class 71.06 0.00 0.00 71.06 Kindergarten Class 36.99 1,870.00 1,859.24 47.75 k Field Trip 1,025.54 959.00 1,155.33 829.21 1st Grade Field Trip 6.37 300.00 302.00 4.37 2nd Grade Field Trip 100.53 1,403.50 1,109.50 394.53 3rd Grade Field Trip 271.45 666.50 609.00 328.95 4th Grade Field Trip 410.40 0.00 0.00 410.40 5th Grade Field Trip 81.20 2,379.25 2,450.00 10.45 Language Arts 50.00 0.00 0.00 50.00 Student Incentives 385.43 800.00 1,175.49 9.94 Astoria PALS 1,271.85 0.00 799.40 472.45 Faculty Fund 500.41 22.17 98.32 424.26 Donations 2,079.86 13,487.07 10,965.63 4,601.30 School Improvement 276.17 0.00 105.00 171.17 Coalition-Black Women 92.00 0.00 0.00 92.00 Parent Academy (20.00) 20.00 0.00 0.00 Book Fair 1,494.19 0.00 0.00 1,494.19 Vending Commission 523.88 0.00 481.67 42.21 Fund Raising 3,254.14 0.00 620.00 2,634.14 General 147.94 531.00 637.00 41.94 Weekly Reader 8.40 0.00 0.00 8.40 Scholastic News 350.00 0.00 0.00 350.00 Postage (1,233.02) 0.00 705.60 (1,938.62) Principal Expense (4,292.65) 11,726.24 10,038.25 (2,604.66) TOTALS $7,770.54 $34,464.73 $33,630.68 $8,604.59 62
J. B. Fisher Elementary School Type of Account Fiscal Year 2008 Checking $7,485.15 Total $7,485.15 Principal: Charlene S. Brooks 63
J. B. Fisher Elementary School A-4208-10-030 For School Year Ended June 30, 2008 Audit Findings Management Receipts Administrative Review The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. However, we found instances whereby improvement is needed in the receipt process. We found instances of administrative procedures not being followed (see receipts section of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. We recommend that the principal review the student activity fund records on an unscheduled basis. Deposits We found 10% of the sampled receipts were not deposited on a daily basis, during the school year. For example, $56.00 was held in the school for four days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Collections We found that some teachers were collecting funds from students but were not submitting the collections to the finance officer on a daily basis. For example, a collection was for $69.79 and the teacher held some of the money for four days, before submitting the money to the finance officer for receipting. We recommend that all money collected by sponsors/teachers be submitted to the finance officer on a daily basis. Exit Conference Management Response Acknowledgements The results of audit were discussed with the school principal and finance officer. I concur with the audit findings and we will continue to improve. We appreciate the excellent assistance and cooperation provided us during the audit by Charlene Brooks, Principal and Patricia Martin, Finance Officer. We would be happy to discuss this report with you at your convenience. 64
Fisher Elementary School Statement of Accountability School Year Ended June 30, 2008 Beginning Ending s s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 Homeroom 004 $16.75 $0.00 $0.00 $16.75 Homeroom 104 1.40 0.00 0.00 1.40 Homeroom 109 3.15 0.00 0.00 3.15 Homeroom 106 119.06 0.00 0.00 119.06 Homeroom 102 74.00 0.00 0.00 74.00 Homeroom 101 146.50 0.00 0.00 146.50 Homeroom 107 25.19 0.00 0.00 25.19 Homeroom 103 92.10 0.00 0.00 92.10 Homeroom 001 86.00 0.00 0.00 86.00 Homeroom 002 22.05 0.00 0.00 22.05 Homeroom 003 80.75 0.00 0.00 80.75 Homeroom 111 0.69 0.00 0.00 0.69 Homeroom 115 14.58 0.00 0.00 14.58 Hearing Impaired 312.69 0.00 0.00 312.69 SCA 96.49 68.00 74.45 90.04 VA TSA 350.00 0.00 0.00 350.00 Adopt A School 14.51 0.00 0.00 14.51 Donations/Dr. Olanrewaju 486.92 0.00 97.50 389.42 PTA 95.04 0.00 0.00 95.04 Red Cross 86.21 0.00 0.00 86.21 Special Donations 378.54 204.97 0.00 583.51 Recycling Fund 43.91 19.58 0.00 63.49 Field Trips 620.41 11,535.50 7,933.05 4,222.86 General 172.06 449.81 329.00 292.87 Library Fees & Fines 183.28 246.00 429.28 0.00 Vending Machine 549.61 1,275.94 1523.26 302.29 TOTALS $4,071.89 $13,799.80 $10,386.54 $7,485.15 65
Ginter Park Elementary School Type of Account Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $4,433.41 $5,483.53 $4,239.68 Totals $4,433.41 $5,483.53 $4,239.68 Principal: Cathy Randolph 66
Ginter Park Elementary School A-4211-10-014 July 1, 2006 through June 30, 2009 Audit Findings Good Internal Controls The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Receipts Deposits We found 16 instances whereby funds were not deposited on a daily basis. For example, $105.00 was held in the school vault for 2 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. Disbursements Non-Student Activity Fund Disbursements Several disbursements such as postage, staff development, equipment, teacher luncheons, and travel were made from student activity funds. During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following accounts had deficit account balances at June 30, 2009: Account Name Amount Principal s Expense ($3,357.86) Postage ($820.93) The fund was charged a total of $4,178.79 for such disbursements. The student activity fund can be used as a working fund to pay for items that are the responsibility of the School Board. However, the principal must request reimbursement for these disbursements. These disbursements are not student related and should not be charged to the fund unless a reimbursement from the School Board will be received. We recommend that the principal submit a Request for Reimbursement Form with supporting documentation to Department of Finance in the amount of $4,178.79. 67
Ginter Park Elementary School A-4211-10-014 July 1, 2006 through June 30, 2009 Management s Response: I do not concur. The Request for Reimbursement Form was submitted and held in Finance. This form was submitted before June 30. When the finance officer called to see why the check had not come, she was informed that the request was sitting on someone s desk. Purchase Orders A review of purchases in excess of $500.00 disclosed that the school purchased $929.00 of items. This amount represents 1 transaction. The principal purchased t-shirts for the staff. We found that the purchase was an allowable student activity fund purchase and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Management s Response: I concur. Accounting Records School Board Fees and Fines All school board fees and fines for damaged property and textbooks are collected at the school and submitted to the Department of Finance in the month of June. The balances for school board collections are as follows: Account Name Amount Library Fees & Fines $224.90 We recommend that the principal complete a Remittance Statement and submit the statement and check to the Department of Finance. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer on August 6, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Cathy Randolph, Principal and Shelby Goode, Finance Officer. We would be happy to discuss this report with you at your convenience. 68
GINTER PARK ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2007 Beginning Ending 7/1/2006 Receipts Disbursements 6/30/2007 Ginter Park Lit $0.00 $9.00 $0.00 $9.00 Musical Instrument 106.46 0.00 0.00 106.46 Saturday Math Academy 2.08 0.00 0.00 2.08 SCA 0.00 510.00 238.00 272.00 PTA Sponsored Activity 1,426.46 1,498.63 1,502.10 1,422.99 D.A.R.E 0.00 0.00 0.00 0.00 Girl's Scout 0.00 0.00 0.00 0.00 Beacon of Hope 0.00 0.00 0.00 0.00 School Supplies 417.00 266.00 164.30 518.70 Positive Behavior 469.25 3,504.20 2,947.23 1,026.22 Book Fair 0.00 2,647.83 1,985.88 661.95 Field Trips 1,440.64 14,300.21 14,266.31 1,474.54 Funding Raising 32.00 0.00 0.00 32.00 General 238.02 2,108.78 1,912.30 434.50 Concert & Theatre 0.00 0.00 0.00 0.00 Weekly Reader 5.57 0.00 0.00 5.57 School Board Fines 0.00 0.00 0.00 0.00 Library Fee & Fines 240.00 1,374.12 1,524.53 89.59 Ginter Park Book Store 85.96 0.00 0.00 85.96 Curiosity Shop 35.75 101.30 90.00 47.05 Principal's Expense (1,946.53) 5,377.57 4,694.24 (1,263.20) Postage (799.66) 1,634.76 1,327.10 (492.00) TOTALS $1,753.00 $33,332.40 $30,651.99 $4,433.41 69
GINTER PARK ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending 7/1/2007 Receipts Disbursements 6/30/2008 Ginter Park Lit $9.00 $0.00 $0.00 $9.00 Musical Instrument 106.46 0.00 0.00 106.46 Saturday Math Academy 2.08 0.00 0.00 2.08 SCA 272.00 2,198.00 1,674.60 795.40 PTA Sponsored Activity 1,422.99 1,601.00 1,949.31 1,074.68 D.A.R.E 0.00 0.00 0.00 0.00 Girl's Scout 0.00 0.00 0.00 0.00 Beacon of Hope 0.00 0.00 0.00 0.00 School Supplies 518.70 50.00 0.00 568.70 Positive Behavior 1,026.22 5,086.24 4,366.63 1,745.83 Book Fair 661.95 2,634.64 1,975.98 1,320.61 Field Trips 1,474.54 21,181.75 21,251.95 1,404.34 Funding Raising 32.00 0.00 0.00 32.00 General 434.50 250.00 250.00 434.50 Concert & Theatre 0.00 0.00 0.00 0.00 Weekly Reader 5.57 0.00 0.00 5.57 School Board Fines 0.00 0.00 0.00 0.00 Library Fee & Fines 89.59 77.50 0.00 167.09 Ginter Park Book Store 85.96 0.00 0.00 85.96 Curiosity Shop 47.05 0.00 0.00 47.05 Principal's Expense (1,263.20) 4,295.18 4,467.79 (1,435.81) Postage (492.00) 1,189.00 1,576.93 (879.93) TOTALS $4,433.41 $38,563.31 $37,513.19 $5,483.53 70
GINTER PARK ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2009 Beginning Ending 7/1/2008 Receipts Disbursements 6/30/2009 Ginter Park Lit $9.00 $35.00 $44.00 $0.00 Musical Instrument 106.46 0.00 0.00 106.46 Saturday Math Academy 2.08 0.00 0.00 2.08 SCA 795.40 590.00 1,075.58 309.82 PTA Sponsored Activity 1,074.68 1,947.41 1,792.07 1,230.02 D.A.R.E 0.00 0.00 0.00 0.00 Girl's Scout 0.00 0.00 0.00 0.00 Beacon of Hope 0.00 0.00 0.00 0.00 School Supplies 568.70 0.00 0.00 568.70 Positive Behavior 1,745.83 3,547.24 3,936.42 1,356.65 Book Fair 1,320.61 2,400.52 1,845.00 1,876.13 Field Trips 1,404.34 20,095.50 19,600.50 1,899.34 Funding Raising 32.00 0.00 0.00 32.00 General 434.50 616.50 577.21 473.79 Concert & Theatre 0.00 0.00 0.00 0.00 Weekly Reader 5.57 0.00 0.00 5.57 School Board Fines 0.00 0.00 0.00 0.00 Library Fee & Fines 167.09 57.81 0.00 224.90 Ginter Park Book Store 85.96 0.00 0.00 85.96 Curiosity Shop 47.05 200.00 0.00 247.05 Principal's Expense (1,435.81) 7,239.95 9,162.00 (3,357.86) Postage (879.93) 1,355.00 1,296.00 (820.93) TOTALS $5,483.53 $38,084.93 $39,328.78 $4,239.68 71
Greene Elementary School Type of Account Fiscal Year 2008 Checking $565.43 Total $565.43 Principal: Linda L. Sims 72
Greene Elementary School A-4212-10-026 For School Year Ended June 30, 2008 Audit Findings Receipts Accounting Records Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Deficit Account s Some sponsors were allowed to disburse funds in excess of their account balance. During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following account had a deficit account balance at year-end: June 30, 2008 Account Name Amount Principal Expense ($4,250.51) Deficit balances are not allowed in student activity funds. Deficits result in account holders with positive balances not having full access to their funds. We recommend that the principal eliminate all deficit account balances. An analysis of each deficit account must be performed and a plan of action developed to eliminate the deficit. The principal may consider all inactive accounts. However, the sponsor for the inactive account must be consulted before transfers are made. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Linda Simms, Principal and Ashley Pride, Finance Officer. We would be happy to discuss this report with you at your convenience. 73
E.S.H. Greene Elementary School Statement of Accountability For Year Ended June 30, 2008 Beginning 7/1/07 Receipts Ending 6/30/08 Disburseme Account Description nts Cheerleading 155.15 983.06 1,138.21 0.00 Math Club 0.00 1,234.28 973.00 261.28 Red Cross Club 0.00 0.00 0.00 0.00 School Improvement 0.00 0.00 0.00 0.00 Faculty Fund 275.75 1,614.26 1,470.44 419.57 Donations 0.00 425.91 0.00 425.91 Donations from 1st 0.00 1,508.70 223.15 1,285.55 Book Fair 0.00 2.95 0.00 2.95 SCA-Pupil Incentive 346.50 1,337.30 1,058.02 625.78 Field Trips 2,313.39 6,177.41 7,058.23 1,432.57 Library Improvement 0.00 0.00 0.00 0.00 General 156.90 0.00 0.00 156.90 Theater 0.00 0.00 0.00 0.00 Weekly Reader 0.00 0.00 0.00 0.00 Damaged Property 0.00 0.00 0.00 0.00 Lost Books 68.82 6.00 0.00 74.82 Postage (997.55) 1,271.27 143.11 130.61 Principal Expense Other (708.48) 3,134.08 6,676.11 (4,250.51) $1,610.48 $17,695.22 $18,740.27 $565.43 74
Linwood Holton Elementary School Type of Account Fiscal Year 2008 Checking $7,476.83 Cash on Hand 12.00 Savings 6.54 Total $7,495.37 Principal: David Hudson 75
Linwood Holton Elementary School A-4230-10-007 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Receipts The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Deposits We found 5 instances whereby funds were not deposited on a daily basis. For example, $75.00 was held in the school vault for 6 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. Disbursements Supporting Documentation Our review of cash disbursements disclosed 13% (3 of 23) of the cash disbursements sampled lacked supporting documentation. Receipts were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. David Hudson, Principal and Jodi Granger, Finance Officer. We would be happy to discuss this report with you at your convenience. 76
LINWOOD HOLTON ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL PERIOD ENDED JUNE 30, 2008 Beginning Ending s Disburse- s Account Description 7/1/2007 Receipts ments 6/30/2008 Extended Day Program $8.17 $0.00 $0.00 $8.17 Coca Cola Commission 39.11 1,295.27 1,209.99 124.39 Pridewear-Sweatshirts 12.00 0.00 0.00 12.00 5th grade 494.95 325.00 356.17 463.78 VPI Class 0.00 70.20 0.00 70.20 Principal 418.20 2,369.65 2,260.94 526.91 Teacher Incentive 43.34 0.00 40.00 3.34 Reading Program 42.40 0.00 0.00 42.40 Music-Vocal Department 47.72 380.00 0.00 427.72 School Cafeteria 200.00 0.00 5.25 194.75 Music-Band 0.00 35.00 0.00 35.00 Mathematics 5.00 0.00 0.00 5.00 Reading Buddy Program 53.66 0.00 0.00 53.66 Student Council 161.28 169.45 187.58 143.15 Faculty Fund 5.00 0.00 0.00 5.00 McCandlish Law Firm 65.78 0.00 0.00 65.78 Faculty Fund 63.55 0.00 0.00 63.55 PTA 12.83 0.00 0.00 12.83 the wiz 4,656.68 225.00 1,662.12 3,219.56 Field Trip 2,078.50 12,916.90 13,913.00 1,082.40 Fundraiser 58.70 0.00 39.96 18.74 General 18.13 722.00 525.11 215.02 Bank Service Charges 5.78 0.00 0.00 5.78 Interest 0.77 0.00 0.00 0.77 Weekly Reader 230.37 125.00 0.00 355.37 Workbooks-agendas 3-5 89.36 0.00 70.40 18.96 Textbook Fines 50.00 37.00 50.00 37.00 Library Fines 179.87 433.87 507.74 106.00 Candy & Snack Vending 84.75 0.00 22.48 62.27 Gold Slip Pencils 36.65 39.78 17.50 58.93 Postage 303.81 1175.74 1422.61 56.94 TOTALS $9,466.36 $20,319.86 $22,290.85 $7,495.37 77
Huguenot High School Type of Account Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $55,558.19 $53,167.08 66,347.20 Savings 27,280.47 27,555.29 25,634.63 CD 2,511.61 2,511.61 0.00 Totals $85,350.27 $83,233.98 $91,981.83 Principals: Natasha Thompson, Cynthia Gentry and Kelvin M. Edwards 78
Huguenot High School A-5302-10-017 July 1, 2006 through June 30, 2008 Audit Findings Receipts Collections In FY 2007, we found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis in 37% of the receipts tested. For example, $826.95 was collected over several days from 2/23/07 to 3/5/07 and turned in to the finance officer on 3/8/07. In FY 2008, we found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis in 40% of the receipts tested. For example, $1,628 was collected on 10/9/07 and turned in to the finance officer on 10/16/07. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. (Repeat Finding) Management s Response Disbursements I concur. Staff development will be conducted on the financial responsibilities and the proper procedures for collecting and submitting funds to the finance officer. Faculty sponsors will be monitored in collecting and submitting funds. Periodically interviews with sponsors will be conducted to ensure that all monies collected are submitted daily for deposit. Cash Payments We found one instance of cash payment to a vendor. The sponsor paid the vendor with cash and submitted the balance of the funds to the finance officer for deposit. We recommend that all collected funds be submitted intact to the finance officer and a check written for all disbursements. (Repeat Finding) Management s Response I concur. 79
Huguenot High School A-5302-10-017 July 1, 2006 through June 30, 2008 Purchase Orders A review of $500.00 and over transactions disclosed that the school purchased $138,866.84 of items during FY 2007. We found that most of the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, several items purchased did not follow the school district s purchasing policy. The school purchase a PA system and computers for the library. These items should be procured through the Purchasing Department to ensure that they are included in RPS inventory and properly tagged. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Management s Response Accounting Records I do not concur with this finding. The proper procurement procedures were used to purchase the computers and PA system for the media center at Huguenot High School. **Note: The computers and PA system were purchased by the media services department through the procurement officer for Richmond Public Schools. The funds used to purchase the equipment were sent to the RPS purchasing department and the purchasing department authorized the purchase order number and the disbursement on July 27, 2006. Fundraising Activities We found several instances whereby fund-raising activities were not approved in writing by the principal. All fund-raisers require the written approval of the principal. School Board Policy 4.06 states that each principal shall develop and maintain a list of all fund-raising activities. No fund-raising shall be approved for any school activity until the activity has been approved. We recommend that the principal require the completion of the Fundraising Activity Permission Request and the Fund-raising Operating Report. These forms must be maintained for review by Internal Audit. Management s Response I concur. A review of the procedures for all fund raising activities will be done. 80
Huguenot High School A-5302-10-017 July 1, 2006 through June 30, 2008 Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Natasha Thompson, Principal, Ms. Cynthia Gentry, Principal and Marianne Benton, Finance Officer. We would be happy to discuss this report with you at your convenience. 81
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2007 Beginning Ending Account 07/01/06 Receipts Disbursements 06/30/07 Baseball $0.00 $2,245.96 $2,245.96 $0.00 Boys Basketball 0.00 14,843.81 14,843.81 0.00 Football 0.00 26,573.50 26,573.50 0.00 Soccer 0.00 4,272.92 4,272.92 0.00 Cheering Squad 0.00 90.49 90.49 0.00 Boys Tennis 0.00 283.15 283.15 0.00 Boys Track 0.00 1,374.82 1,374.82 0.00 Wrestling 0.00 745.00 745.00 0.00 Softball 0.00 1,299.30 1,299.30 0.00 Girls Basketball 0.00 4,608.02 4,608.02 0.00 Volleyball 0.00 2,105.00 2,105.00 0.00 Girls Volleyball 0.00 50.00 50.00 0.00 Girls Tennis 0.00 283.45 283.45 0.00 Girls Track 0.00 1,168.61 1,168.61 0.00 Administration (0.10) 49,603.67 39,610.09 9,993.48 Athletic Booster 35.97 855.00 0.00 890.97 Gym Locks 194.50 0.00 0.00 194.50 Gym Suits 6,875.47 0.00 0.00 6,875.47 Coca Cola 14.90 9,750.90 5,550.40 4,215.40 Annual Publication 7,745.10 415.00 7,643.97 516.13 JROTC Huguenot 854.78 19,882.76 16,913.65 3,823.89 Class of 2004 250.00 0.00 0.00 250.00 Class of 2006 1,051.69 0.00 900.00 151.69 Class of 2007 739.46 39,227.42 35,989.89 3,976.99 Class of 2008 135.65 14,817.33 12,088.12 2,864.86 Class of 2009 1,349.00 1,175.80 150.00 2,374.80 Art Department 1,610.56 0.00 0.00 1,610.56 Business Department 5.43 0.00 0.00 5.43 English Department 353.37 0.00 0.00 353.37 Foreign Language Dept. 101.24 0.00 0.00 101.24 Guidance Department 407.60 53.00 0.00 460.60 History Department 349.79 0.00 18.78 331.01 March of Dimes 10.00 0.00 0.00 10.00 Music Instrument Dept. 94.00 0.00 0.00 94.00 Music Vocal Department 227.43 40.00 125.00 142.43 Math Department 378.95 0.00 0.00 378.95 Science Department 65.68 1,100.00 1,036.50 129.18 Challenge 2000 21.59 0.00 0.00 21.59 Boys Basketball Club 402.27 0.00 0.00 402.27 Computer Info Systems 2,240.81 0.00 0.00 2,240.81 Cheerleaders 551.93 5,505.50 5,500.46 556.97 ESL Field Trips 0.25 2,055.75 2,056.00 0.00 COE 4.72 476.90 475.00 6.62 82
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2007 Beginning Ending Account 07/01/06 Receipts Disbursements 06/30/07 DECA 0.22 0.00 0.00 0.22 District I Jazz Band 31.33 0.00 0.00 31.33 DECA Locks 4,389.37 0.00 0.00 4,389.37 Drama Club 834.41 171.00 911.09 94.32 ID Badges 287.05 0.00 0.00 287.05 Donations 1,795.73 192.48 760.30 1,227.91 Ecology Club 0.29 0.00 0.00 0.29 Forensics Club 15.00 0.00 0.00 15.00 French Club 23.00 0.00 0.00 23.00 FBLA 162.27 9,714.50 9,596.59 280.18 FHA (FCCLA) 20.26 1,345.00 1,347.32 17.94 Fashion COE 3.61 0.00 0.00 3.61 Hobbs Chemistry 255.61 500.00 0.00 755.61 German National Honor Soc 7.50 0.00 0.00 7.50 Track Club 234.35 200.00 165.00 269.35 Volleyball Club Girls 997.94 356.00 1,326.48 27.46 Health/School Nurse Fund 271.68 23.20 0.00 294.88 Tennis Club 6.81 0.00 0.00 6.81 N.H.S. 542.39 382.00 221.92 702.47 French Honor Society 76.49 0.00 0.00 76.49 Spanish Honor Society 170.29 0.00 0.00 170.29 Math Club 111.59 89.00 91.50 109.09 High Steppers Dance 23.15 0.00 0.00 23.15 Pennies for Patients 0.00 0.00 0.00 0.00 PSAT 207.00 0.00 0.00 207.00 BETA Club 140.33 0.00 0.00 140.33 Science Club 189.49 0.00 0.00 189.49 Soccer Club 44.25 250.00 0.00 294.25 Spanish Club 2,848.44 0.00 0.00 2,848.44 Costa Rica Trip 0.00 355.50 0.00 355.50 S.C.A. 1,703.00 1,059.86 1,306.16 1,456.70 Student Parking 5,761.28 768.00 1,213.20 5,316.08 Band Instrument Fund 68.93 1,500.00 238.98 1,329.95 Testing AP 10.00 0.00 0.00 10.00 Vocational Education 8.73 0.00 0.00 8.73 Voc Comm of Scholars 593.76 0.00 0.00 593.76 VA TSA 0.12 0.00 0.00 0.12 Vandalism Retribution 180.00 0.00 180.00 0.00 Wrestling Club 180.22 2,383.00 1,233.42 1,329.80 First Robotics 6,979.52 2,000.00 8,828.26 151.26 Weight Room 139.00 800.00 0.00 939.00 All City Band 211.11 0.00 0.00 211.11 Year End Activities 0.00 3,616.00 3,613.50 2.50 83
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2007 Beginning Ending Account 07/01/06 Receipts Disbursements 06/30/07 Band Donations 4.00 0.00 0.00 4.00 Faculty Scholarship 200.12 0.00 0.00 200.12 Faculty Fund 338.25 1,881.10 0.00 2,219.35 National Science Honor 72.94 0.00 0.00 72.94 Library Copier Fees 2,485.95 422.00 2,301.00 606.95 Huguenot Remembrance Fu 581.62 781.20 698.89 663.93 General 1,501.33 1,394.38 1,834.82 1,060.89 Interest 11,872.28 338.37 257.20 11,953.45 Lost Textbooks 2,328.46 609.22 2,546.62 391.06 Evening Graduation 750.00 0.00 0.00 750.00 Postage 129.50 154.16 159.37 124.29 Prin. Expense Other 29.64 11,690.63 11,587.53 132.74 $75,891.65 $247,879.66 $238,421.04 $85,350.27 84
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2008 Beginning Ending Account 07/01/07 Receipts Disbursements 06/30/08 Baseball $0.00 $261.25 $261.25 $0.00 Boys Basketball 0.00 13,452.44 13,452.44 0.00 Football 0.00 31,329.00 31,329.00 0.00 Soccer 0.00 411.00 411.00 0.00 Cheering Squad 0.00 174.82 174.82 0.00 Boys Track 0.00 309.00 309.00 0.00 Wrestling 0.00 2,294.72 2,294.72 0.00 Softball 0.00 1,561.80 1,561.80 0.00 Girls Basketball 0.00 4,157.19 4,157.19 0.00 Volleyball 0.00 1,040.00 1,040.00 0.00 Girls Volleyball 0.00 720.00 720.00 0.00 Girls Track 0.00 200.00 200.00 0.00 Administration 9,993.48 25,230.26 33,040.91 2,182.83 Athletic Booster 890.97 0.00 0.00 890.97 Gym Locks 194.50 0.00 0.00 194.50 Gym Suits 6,875.47 0.00 0.00 6,875.47 Coca Cola 4,215.40 160.00 3,224.72 1,150.68 Adapts 0.00 644.50 644.50 0.00 Annual Publication 516.13 142.80 658.93 0.00 JROTC Huguenot 3,823.89 17,533.29 19,252.09 2,105.09 Class of 2010 0.00 1,496.10 364.96 1,131.14 Class of 2004 250.00 0.00 0.00 250.00 Class of 2005 0.00 0.00 0.00 0.00 Class of 2006 151.69 0.00 0.00 151.69 Class of 2007 3,976.99 550.00 4,526.99 0.00 Class of 2008 2,864.86 44,275.00 38,730.67 8,409.19 Class of 2009 2,374.80 18,464.45 11,461.99 9,377.26 Art Department 1,610.56 0.00 0.00 1,610.56 Business Department 5.43 0.00 0.00 5.43 English Department 353.37 984.00 983.12 354.25 Foreign Language Dept. 101.24 0.00 0.00 101.24 Guidance Department 460.60 167.00 133.31 494.29 History Department 331.01 0.00 0.00 331.01 March of Dimes 10.00 0.00 0.00 10.00 Music Instrument Dept. 94.00 0.00 0.00 94.00 Music Vocal Department 142.43 0.00 90.00 52.43 Math Department 378.95 0.00 0.00 378.95 Science Department 129.18 2,211.25 2,301.31 39.12 85
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2008 Beginning Ending Account 07/01/07 Receipts Disbursements 06/30/08 Physical Ed Department 0.00 141.75 0.00 141.75 Challenge 2000 21.59 0.00 0.00 21.59 Boys Basketball Club 402.27 0.00 0.00 402.27 Computer Info Systems 2,240.81 0.00 0.00 2,240.81 Cheerleaders 556.97 2,909.01 3,255.23 210.75 ESL Field Trips 0.00 1,081.00 1,081.00 0.00 COE 6.62 1,915.00 1,819.10 102.52 DECA 0.22 0.00 0.00 0.22 District I Jazz Band 31.33 0.00 0.00 31.33 DECA Locks 4,389.37 0.00 0.00 4,389.37 Drama Club 94.32 0.00 0.00 94.32 ID Badges 287.05 0.00 0.00 287.05 Donations 1,227.91 174.36 1,010.16 392.11 Ecology Club 0.29 0.00 0.00 0.29 Forensics Club 15.00 0.00 0.00 15.00 French Club 23.00 0.00 0.00 23.00 FBLA 280.18 4,560.00 4,539.79 300.39 FHA (FCCLA) 17.94 4,753.25 4,593.44 177.75 Fashion COE 3.61 0.00 0.00 3.61 Hobbs Chemistry 755.61 2,000.00 1,750.00 1,005.61 German National Honor Soc 7.50 0.00 0.00 7.50 Track Club 269.35 0.00 0.00 269.35 Volleyball Club Girls 27.46 377.48 0.00 404.94 Health/School Nurse Fund 294.88 0.00 0.00 294.88 Tennis Club 6.81 0.00 0.00 6.81 N.H.S. 702.47 139.16 320.00 521.63 French Honor Society 76.49 0.00 0.00 76.49 Spanish Honor Society 170.29 0.00 0.00 170.29 Math Club 109.09 131.00 151.57 88.52 High Steppers Dance 23.15 0.00 0.00 23.15 PSAT 207.00 0.00 0.00 207.00 BETA Club 140.33 121.00 71.31 190.02 Science Club 189.49 0.00 63.45 126.04 Soccer Club 294.25 0.00 0.00 294.25 Spanish Club 2,848.44 0.00 0.00 2,848.44 Costa Rica Trip 355.50 0.00 0.00 355.50 S.C.A. 1,456.70 244.00 483.88 1,216.82 Student Parking 5,316.08 535.00 1,075.88 4,775.20 Band Instrument Fund 1,329.95 1,722.88 2,632.22 420.61 Testing AP 10.00 0.00 0.00 10.00 Vocational Education 8.73 0.00 0.00 8.73 86
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2008 Beginning Ending Account 07/01/07 Receipts Disbursements 06/30/08 Voc Comm of Scholars 593.76 0.00 155.65 438.11 VA TSA 0.12 0.00 0.00 0.12 Vandalism Retribution 0.00 0.00 0.00 0.00 Wrestling Club 1,329.80 265.00 937.46 657.34 First Robotics 151.26 5,500.00 1,558.64 4,092.62 Weight Room 939.00 0.00 0.00 939.00 All City Band 211.11 0.00 0.00 211.11 Year End Activities 2.50 0.00 0.00 2.50 Band Donations 4.00 0.00 0.00 4.00 Faculty Scholarship 200.12 0.00 0.00 200.12 Faculty Fund 2,219.35 740.10 2,223.12 736.33 National Science Honor 72.94 48.00 111.18 9.76 Library Copier Fees 606.95 161.50 0.00 768.45 Huguenot Remembrance Fu 663.93 720.00 416.87 967.06 General 1,060.89 7,050.59 6,682.74 1,428.74 Interest 11,953.45 298.41 50.60 12,201.26 Lost Textbooks 391.06 577.87 0.00 968.93 Evening Graduation 750.00 0.00 0.00 750.00 Postage 124.29 0.00 0.00 124.29 Prin. Expense Other 132.74 6,274.59 6,019.10 388.23 $85,350.27 $210,210.82 $212,327.11 $83,233.98 87
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Audit Findings Management Administrative Review Our review of transactions disclosed that the prior principal and current principal did not routinely monitor and review the finance officer s or teachers records. We found many instances of administrative procedures not being followed (see receipts, disbursements, and accounting records sections of this report). The principal has the overall responsibility for the management of the student activity funds. The prior principal delegated daily duties to the Assistant Principals which remained the same once the current principal was hired. Due to the current principal s limited knowledge of the student activity fund procedures, the staff requested and handled funds in ways that were not in accordance with the guidelines. The principal must provide continuous supervision to ensure that established and approved procedures are being followed. We recommend that the principal review the student activity fund records on an unscheduled basis. For example, the principal should verify receipts to deposits, review the contents of the safe or vault, and determine whether teachers are holding monies. Management s Response: I did not receive a small training session on December 10, 2008. I reviewed the student activity funds with Mrs. Tennessee in July 2009. Auditor s Comment: A meeting was held with the principal on November 16, 2009 to remind him of the meeting that was held with all principals on December 10 th. Also, numerous meetings and training were provided to the principal beginning on April 16, 2009 until May 19, 2009 to help the principal gain a better understanding of SAF guidelines. After the meeting on November 16 th, the principal acknowledged all of the above and was in agreement with the finding and recommendation. Condition of Financial Records A cursory review of the financial records before we began the audit disclosed that the financial records were not maintained in a logical manner. The deposits were not made at the time the receipts were written. Therefore, it was difficult to determine which receipts totaled to a deposit. We recommend that the principal ensure that records are filed and maintained in accordance with established administrative guidelines. For example, invoices should be attached to expenditure vouchers and the receipt number range should be written on deposit tickets. 88
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Management s Response: The finance officer conducted the business of Huguenot High School to the best of her ability. The finance officer served on a part time basis collecting money, receipting money and making deposits and did so as no one else would. Retention of Cancelled Checks Our review of the cancelled checks disclosed that 347 of the cancelled checks were not retained by the principal and finance officer. We were unable to verify the payee s name or whether 2 signatures were present on the checks. We recommend that the principal and finance officer follow the record retention schedule established by the State Department of Education. The Richmond Public Schools Records Manager can provide a copy of the retention schedule. Management s Response: I concur. Receipts Supporting Documentation Our review of cash receipts disclosed 14% (50 of 349) of the cash receipts sampled lacked supporting documentation. Twenty nine of the 50 transactions occurred under the prior principal. The teachers did not always turn in the student receipts or settlement sheets to the finance officer. Therefore, we could not verify recorded receipts to source documents. We recommend that the teachers receipts and settlement sheets along with the collections are submitted to the finance officer on a daily basis. The finance officer must maintain these records for audit. Management s Response: I concur. Measures have been taken and proper procedures presented to the faculty on operating procedures for finance. Presentations were presented in faculty meetings. Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $2,954.00 and the teacher held the money for 25 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Management s Response: I concur. 89
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Deposits We found 12 instances whereby funds were not deposited on a daily basis. Eleven of the untimely deposits were made under the supervision of the prior principal. For example, $403.00 was held in the school vault for 2 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. Disbursements Supporting Documentation Our review of cash disbursements disclosed 13% (81 of 604) of the cash disbursements sampled lacked supporting documentation. Invoices and expenditure vouchers were not available for review. The missing documentation for 36 of the 81 cash disbursements noted above occurred under the previous school administration. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Auditor s Comment: No response was provided by principal. The draft report was provided to the principal on October 30, 2009. A meeting was held with the principal on November 16, 2009 to discuss the finding and recommendation. Non-Student Activity Fund Disbursements Several disbursements such as custodial supplies, parking signs, paint to remove graffiti, and office paper were made from student activity funds. The fund was charged $1,242.18 for such disbursements. The student activity fund can be used as a working fund to pay for items that are the responsibility of the School Board. However, the principal must request reimbursement for these disbursements. We found no evidence that a reimbursement request was submitted to the Department of Finance. These disbursements are not student related and should not be charged to the fund unless a reimbursement from the School Board will be received. We recommend that the principal submit a Request for Reimbursement Form with supporting documentation to Department of Finance in the amount of $1,242.18. Auditor s Comment: No response was provided by principal. The draft report was provided to the principal on October 30, 2009. A meeting was held with the principal on November 16, 2009 to discuss the finding and recommendation. 90
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Purchase Orders A review of purchases in excess of $500.00 disclosed that the school purchased $22,035.53 of items. This amount represents 11 transactions. Six of the 11 transactions occurred under the prior school administration which totaled $12,208.10. For example, the Athletic Director purchased athletic supplies for the various sports. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the school did not follow the school district s purchasing policy. We recommend that all purchases over $500.00 be entered on a purchase order and submitted to the Department of Logistics. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Auditor s Comment: No response was provided by principal. The draft report was provided to the principal on October 30, 2009. A meeting was held with the principal on November 16, 2009 to discuss the finding and recommendation. Outstanding Debt During the school year, the Athletic Director purchased athletic supplies and equipment on credit without the approval of the principal. The vendor hosts an open house to showcase all new supplies and equipment. The vendor allows the Athletic Directors to select and carry items with them and then bill them later. As of June 30, 2009, the debt associated with these purchases was $20,619.97 and the balance in the athletic account was $651.51. There is an additional $11,344.65 that was due as of September 30, 2009. Therefore, there is $31,964.62 in outstanding debt. The debt far exceeds the available balance in the athletic accounts. We recommend that the principal develop a plan of action to eliminate the debt. The principal needs to explain to the staff that making these kind of purchases are in violation of the Richmond Public Schools administrative regulations and procedures. Any person or persons making unauthorized purchases for a school system could be held personally and severally liable to the Richmond Public Schools for payment of such purchase, and such action may reflect upon one s management proficiency. The principal should also take the necessary disciplinary action to ensure this does not occur again. Management s Response: I concur. A plan of action has been reviewed and submitted to Dixie Sporting Goods for repayment. 91
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Cash Payments There were 3 instances whereby money was paid to a student or vendor in cash. For example, on October 6, 2008, $130.00 was paid to a vendor in cash. The sponsor paid the vendor with cash and submitted the balance of the funds to the finance officer for deposit. The remaining two cash payments occurred under the supervision of the current principal. We recommend that all collected funds be submitted intact to the finance officer and a check written for all disbursements. Management s Response: I concur. Cash Advances Cash advances were issued to the Athletic Director for petty cash and meals for the athletic games. There were 10 cash advances identified that were not properly settled in a timely manner. Six of the cash advances were issued under the prior principal and the remaining four were issued by current administration. A $300 cash advance for petty cash was issued to the Athletic Director on January 6, 2009. As of September 1, 2009, the Athletic Director had not settled the advance and supporting documentation was not submitted for the expenses. During the audit, a meeting was held with the Athletic Director to discuss the cash advance and to ask that the money be returned to the school. The Athletic Director submitted the funds in a lock box to the principal on September 2, 2009. We recommend that all cash advances are handled in accordance with School Board Policy 3.06B. Management s Response: I concur. Taxable Wages Several Richmond Public Schools employees were paid for wages or services performed. The school district must comply with the Internal Revenue Services' (IRS) laws and regulations regarding taxation of earnings. All Richmond Public Schools employees paid for wages or services must be paid through regular payroll. Police officers are considered employees and must be paid through regular payroll. All non-employees paid $600.00 or more in a calendar year must be reported to IRS on a Form 1099. The information on non-employees must be submitted to the Department of Finance so that a Form 1099 can be issued. Management s Response: I concur. 92
Accounting Records Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Deficit Account s Some sponsors were allowed to disburse funds in excess of their account balance. During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following accounts had deficit account balances at year-end: Account Name Amount Prin. Expense Other ($4,442.90) However, the principal must request reimbursement for these disbursements. We found no evidence that a reimbursement request was submitted to the Department of Finance. We recommend that the principal eliminate all deficit account balances. Reimbursement requests for items that are the responsibility of the School Board must be submitted as soon as possible or on a monthly basis. The principal needs to submit a Request for Reimbursement Form with supporting documentation to Department of Finance to eliminate the above deficit. Management s Response: I concur. School Board Fees and Fines All school board fees and fines for damaged property and textbooks are collected at the school and submitted to the Department of Finance in the month of June. The balances for school board collections are as follows: Account Name Amount Lost Textbooks $1,039.16 We recommend that the principal complete a Remittance Statement and submit the statement and check to the Department of Finance. Management s Response: I concur. Game Ticket Reports The Athletic Director did not provide evidence that the ticket reports were prepared for athletic events. Whenever tickets are sold for school functions, a ticket report should be prepared in duplicate for each ticket seller by the box office manager. A consolidated ticket report should be submitted to the school finance officer with the money and the supporting Report of Ticket Sales attached. 93
Huguenot High School A-5302-10-027 For School Year Ended June 30, 2009 Auditor s Comment: No response was provided by principal. The draft report was provided to the principal on October 30, 2009. A meeting was held with the principal on November 16, 2009 to discuss the finding and recommendation. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer on September 2, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. Kelvin Edwards, Principal and Marianne Benton, Finance Officer. We would be happy to discuss this report with you at your convenience. 94
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2009 Beginning Ending Account 07/01/08 Receipts Disbursements 06/30/09 Baseball $0.00 $627.97 $627.97 $0.00 Boys Basketball 0.00 17,839.90 17,839.90 0.00 Football 0.00 25,228.49 25,228.49 0.00 Golf 0.00 242.72 242.72 0.00 Soccer 0.00 861.34 861.34 0.00 Cheering Squad 0.00 232.02 232.02 0.00 Boys Track 0.00 625.38 625.38 0.00 Wrestling 0.00 2,010.58 2,010.58 0.00 Softball 0.00 787.97 787.97 0.00 Girls Basketball 0.00 2,903.00 2,903.00 0.00 Girls Volleyball 0.00 720.00 720.00 0.00 Girls Track 0.00 280.57 280.57 0.00 Administration 2,182.83 45,279.78 46,811.10 651.51 Athletic Booster 890.97 0.00 890.97 0.00 Gym Locks 194.50 0.00 194.50 0.00 Gym Suits 6,875.47 0.00 6,875.47 0.00 Coca Cola 1,150.68 1,807.00 448.16 2,509.52 Annual Publication 0.00 855.66 89.70 765.96 JROTC Huguenot 2,105.09 13,458.28 10,939.15 4,624.22 Class of 2010 1,131.14 20,634.71 8,928.88 12,836.97 Class of 2012 0.00 1,010.31 0.00 1,010.31 Class of 2011 0.00 342.31 340.06 2.25 Class of 2004 250.00 0.00 250.00 0.00 Class of 2006 151.69 0.00 151.69 0.00 Class of 2008 8,409.19 0.00 8,409.19 0.00 Class of 2009 9,377.26 47,383.19 42,403.97 14,356.48 Art Department 1,610.56 0.00 142.63 1,467.93 Business Department 5.43 0.00 0.00 5.43 English Department 354.25 215.00 225.00 344.25 Foreign Language Dept. 101.24 0.00 0.00 101.24 Guidance Department 494.29 264.90 309.85 449.34 History Department 331.01 0.00 0.00 331.01 March of Dimes 10.00 0.00 10.00 0.00 Music Instrument Dept. 94.00 10.00 10.00 94.00 Music Vocal Department 52.43 133.00 185.43 0.00 Math Department 378.95 0.00 0.00 378.95 Science Department 39.12 673.05 628.54 83.63 Physical Ed Department 141.75 0.00 0.00 141.75 Challenge 2000 21.59 0.00 21.59 0.00 95
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2009 Beginning Ending Account 07/01/08 Receipts Disbursements 06/30/09 Boys Basketball Club 402.27 1,201.00 1,603.27 0.00 Computer Info Systems 2,240.81 0.00 0.00 2,240.81 Cheerleaders 210.75 2,272.25 2,235.66 247.34 ESL Field Trips 0.00 564.00 564.00 0.00 Deaf and Hard of Hearing 0.00 696.92 612.00 84.92 COE 102.52 1,243.00 1,325.00 20.52 DECA 0.22 0.00 0.22 0.00 District I Jazz Band 31.33 0.00 0.00 31.33 DECA Locks 4,389.37 6.00 0.00 4,395.37 Drama Club 94.32 0.00 0.00 94.32 ID Badges 287.05 0.00 0.00 287.05 Donations 392.11 0.00 379.24 12.87 Ecology Club 0.29 0.00 0.29 0.00 Football Club 0.00 1,587.80 554.75 1,033.05 Forensics Club 15.00 0.00 0.00 15.00 French Club 23.00 0.00 0.00 23.00 FBLA 300.39 1,635.50 1,607.35 328.54 FHA (FCCLA) 177.75 5,488.45 5,613.05 53.15 Fashion COE 3.61 0.00 3.61 0.00 Hobbs Chemistry 1,005.61 500.00 0.00 1,505.61 German National Honor Soc 7.50 0.00 7.50 0.00 Girls Basketball Club 0.00 3,103.00 3,103.00 0.00 Track Club 269.35 0.00 269.35 0.00 Volleyball Club Girls 404.94 0.00 404.94 0.00 Health/School Nurse Fund 294.88 0.00 0.00 294.88 Tennis Club 6.81 0.00 6.81 0.00 N.H.S. 521.63 365.00 498.73 387.90 French Honor Society 76.49 0.00 0.00 76.49 Spanish Honor Society 170.29 0.00 0.00 170.29 Math Club 88.52 89.00 111.46 66.06 High Steppers Dance 23.15 0.00 23.15 0.00 PSAT 207.00 0.00 207.00 0.00 BETA Club 190.02 900.00 114.01 976.01 Science Club 126.04 0.00 0.00 126.04 Soccer Club 294.25 0.00 0.00 294.25 Spanish Club 2,848.44 0.00 1,424.00 1,424.44 Costa Rica Trip 355.50 1,954.00 2,309.50 0.00 S.C.A. 1,216.82 434.25 1,150.81 500.26 Student Parking 4,775.20 660.00 1,791.62 3,643.58 96
HUGUENOT HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2009 Beginning Ending Account 07/01/08 Receipts Disbursements 06/30/09 Band Instrument Fund 420.61 104.00 445.31 79.30 Testing AP 10.00 0.00 10.00 0.00 Vocational Education 8.73 0.00 8.73 0.00 Voc Comm of Scholars 438.11 50.00 107.81 380.30 VA TSA 0.12 0.00 0.12 0.00 Wrestling Club 657.34 0.00 576.00 81.34 First Robotics 4,092.62 200.00 2,131.64 2,160.98 Weight Room 939.00 0.00 0.00 939.00 All City Band 211.11 0.00 0.00 211.11 Year End Activities 2.50 0.00 2.50 0.00 Band Donations 4.00 0.00 4.00 0.00 Bonaparte Mem 0.00 2,478.32 300.00 2,178.32 Faculty Scholarship 200.12 0.00 0.00 200.12 Faculty Fund 736.33 2,313.20 2,906.32 143.21 National Science Honor 9.76 94.00 100.00 3.76 Library Copier Fees 768.45 587.50 0.00 1,355.95 Huguenot Remembrance Fu 967.06 707.00 668.75 1,005.31 Fund Raising 0.00 0.00 0.00 0.00 General 1,428.74 21,279.46 3,000.54 19,707.66 Interest 12,201.26 415.10 5,039.27 7,577.09 Lost Textbooks 968.93 1,448.65 1,378.42 1,039.16 Evening Graduation 750.00 0.00 0.00 750.00 Postage 124.29 0.00 0.00 124.29 Prin. Expense Other 388.23 4,328.86 9,159.99 (4,442.90) $83,233.98 $241,133.39 $232,385.54 $91,981.83 97
George Mason Elementary School Type of Account Fiscal Year 2008 Checking $2,877.74 Total $2,877.74 Principal: Sandra Bynum 98
George Mason Elementary School A-4215-10-019 For School Year Ended June 30, 2008 Audit Findings Management Receipt Management Response Administrative Review The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. However, we found instances whereby improvement is needed in the receipt and disbursement process. We found a few instances of administrative procedures not being followed (see receipts and disbursements sections of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. Collections We found that some teachers were collecting funds from students, during the 2008-2009 school years, but was not submitting the collections to the finance officer on a daily basis. We found 2 of the 12 sampled receipted were held by teachers. This represents 16% of the sampled receipts. For example, a collection was for $132.00 and the teacher held some of the money for fifteen days before submitting the money to the finance officer for receipting. In addition, during the 2007-2008, 2006-2007 and 2005-2006 school years 33%, 6% and 31% respectively, of the sampled receipts were held by the teachers prior to submitting the funds to the finance officer. We recommend that all money collected by sponsor/teachers be submitted to the finance officer on a daily basis. I concur. Teachers will be reminded, verbally and in writing of the importance of the receipts being turned in immediately after the collection of money 99
George Mason Elementary School A-4215-10-019 For School Year Ended June 30, 2008 Deposits We found 16% (2 of 12) of the sampled receipts were not deposited on a daily basis, during the 2008-2009 school year. For example, $132.00 was held in the school s safe for six days before a deposit was made at the bank. In addition, during the 2007-2008, 2006-2007 and 2005-2006 school years 11%, 20% and 31% respectively, of the sampled receipts were not deposited promptly. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management Response Disbursements Management Response I concur. After a discussion with the finance officer we have decided on an alternate person for the bank deposits when one is not available. Purchase Orders A review of $500.00 and over transactions disclosed that the school purchased $1,756.88 of items during the 2005-2006 school year. This amount represents three transactions. For example, the principal purchased supplies for the mini store. In addition, during the 2006-2007 school year two purchases totaling $1,614.05 were also made for the mini store. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. I concur. The purchases were made by a prior administration. Exit Conference Acknowledgements The results of the audit were discussed with the school principal and finance officer on August 5, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Sandra Bynum, Principal and Toni Williams, Finance Officer. We would be happy to discuss this report with you at your convenience. 100
George Mason Elementary School Statement of Accountability School Year Ended June 30, 2008 Beginning Ending s s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 Science Fair $312.14 $0.00 $0.00 $312.14 Hospitality Fund 1,364.96 711.00 1,104.20 971.76 Principal PTA Expense Acct. 1,393.22 0.00 1,393.22 0.00 Head Start 0.00 0.00 0.00 0.00 Donations 3,797.00 (744.04) 3,052.96 0.00 CFB Tutorial Program 2.11 0.00 0.00 2.11 Rockefeller 0.00 0.00 0.00 0.00 Book Fair 631.89 0.00 0.00 631.89 Field Trips 1,840.40 7,224.25 8,443.92 620.73 General 357.87 10,940.25 11,123.16 174.96 Weekly Readers 0.36 0.00 0.00 0.36 Damaged-Lost Textbooks 3.99 8.00 0.00 11.99 Vending Machine 564.59 234.60 0.00 799.19 Postage 3.41 169.20 820.00 (647.39) TOTALS $10,271.94 $18,543.26 $25,937.46 $2,877.74 101
Mary Munford Elementary School Type of Account Fiscal Year 2008 Fiscal Year 2009 Checking $50,058.32 ($2,876.70) Savings 203,125.19 117,139.87 Totals $253,183.51 $114,263.17 Principal: Gregory P. Muzik 102
Mary Munford Elementary School A-4217-10-009 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Receipts The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $83.00 and the teacher held the monies for 8 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Management s Response: I concur. Teachers are reminded to turn in all funds when they are collected. We even have a collections day each week so they don t have to deal with money every day. Sometimes, they just get too busy to process the funds and hold it until they have time to do this. Deposits We found 2 instances whereby funds were not deposited on a daily basis. For example, $36.00 was held in the school vault for 2 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. I just do not always have time to leave the school and get to the bank and with one office staff person often the collections are processed well after banks have closed. While I understand the concern about losses, all funds are kept in a drop safe that is bolted to the floor of an office closet which is kept locked. After hours, the office is locked and alarm activated. It is highly unlikely that keeping money in the safe will result in any losses. 90% of the funds collected are in the form of checks, not cash. 103
Mary Munford Elementary School A-4217-10-009 For School Year Ended June 30, 2008 Disbursements Supporting Documentation Our review of cash disbursements disclosed 7% (3 of 45) of the cash disbursements sampled lacked supporting documentation. The receipts were not available for these checks. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. Gregory Muzik, Principal. We would be happy to discuss this report with you at your convenience. 104
MARY MUNFORD ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY FOR SCHOOL YEAR JUNE 30, 2008 Beginning Ending 7/1/2007 Receipts Disbursements 6/30/2008 Band/Music Dept. $2,293.88 $930.00 $735.80 $2,488.08 Student Council 14,984.13 $8,007.78 $7,595.91 15,396.00 Compass Club 0.00 1,616.00 585.64 1,030.36 Minds in Motion 4,253.79 1,780.00 3,210.46 2,823.33 Hospitality Fund 976.48 1,086.00 1,298.46 764.02 School Improvement Fund 2,648.24 100.00 300.00 2,448.24 Friends of Library 296.26 0.00 280.38 15.88 Before and After Care 118,134.44 191,049.00 120,526.84 188,656.60 Cafeteria Fund 2,571.01 1,830.00 524.39 3,876.62 Recycle 11.00 117.85 54.50 74.35 Yearbook 10,360.44 6,059.00 5,841.50 10,577.94 Field Trips 5,433.18 32,327.05 32,679.39 5,080.84 General 400.75 45.94 405.63 41.06 Interest 5,508.43 2,545.78 500.00 7,554.21 Student Planning Week 427.00 0.00 0.00 427.00 Bank Fees & Charges 29.59 752.00 700.85 80.74 Class Activity Fee 3,019.53 14,510.00 15,407.50 2,122.03 Special Grade Level 293.97 0.00 0.00 293.97 Damaged School Property 0.00 0.00 0.00 0.00 Lost and Damaged 0.00 0.00 0.00 0.00 Lost or Damaged 509.96 453.69 955.19 8.46 Principal Expense Acct. 7,280.30 9,769.31 7,625.83 9,423.78 TOTALS $179,432.38 $272,979.40 $199,228.27 $253,183.51 105
Mary Munford Elementary School A-4217-10-022 For School Year Ended June 30, 2009 Audit Findings Good Internal Controls Receipts The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Deposits We found 7 instances whereby funds were not deposited on a daily basis. For example, $1093.00 was held in the school safe for 14 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Disbursements Management Response Exit Conference Acknowledgements Supporting Documentation Our review of cash disbursements disclosed 9% of the cash disbursements sampled lacked supporting documentation. Receipts were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and receipts. See Appendix B The results of audit were discussed with Gregory Muzik, Principal on August 24, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Mr. Gregory Muzik, Principal. We would be happy to discuss this report with you at your convenience. 106
MARY MUNFORD ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2009 Beginning Ending s Disburse- Account Description 7/1/2008 Receipts ments 6/30/2009 Bank and Music $94.22 0.00 0.00 $94.22 Student Council 17,573.19 0.00 827.45 16,745.74 Compass Club 1,759.86 0.00 22.04 1,737.82 Minds in Motion 1,053.33 0.00 0.00 1,053.33 Hospitality Fund 1.46 0.00 0.00 1.46 School Improvement 2,448.24 0.00 0.00 2,448.24 Friends of Library 9.44 28.05 0.00 37.49 Before and After Care 108,797.89 0.00 60,589.61 48,208.28 Cafeteria Fund 322.86 0.00 0.00 322.86 Recycle 93.61 0.00 0.00 93.61 Yearbook 10,592.29 0.00 0.00 10,592.29 Field Trips 12,084.70 6,143.00 11,449.44 6,778.26 General 9,334.77 0.00 0.00 9,334.77 Interest 543.98 46.31 0.00 590.29 Student Planning Week 427.00 0.00 0.00 427.00 Bank Fees & Charges 254.44 20.00 170.70 103.74 Class Activity Inc. 8,901.67 244.44 2,901.24 6,244.87 Special Grade Level 293.97 0.00 0.00 293.97 Lost or Damaged 251.57 154.52 200.76 205.33 Principal Expense Account 8,847.34 828.79 726.53 8,949.60 $183,685.83 $7,465.11 $76,887.77 $114,263.17 107
108 Appendix B
Oak Grove Elementary School Type of Account Fiscal Year 2008 Checking $9,228.28 Total $9,228.28 Principal: Jannie Laursen 109
Oak Grove Elementary School A-4219-10-011 For School Year Ended June 30, 2008 Audit Findings Good Internal Controls Receipts The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $66.00 and the teacher held the monies for 5 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Management s Response: I concur. Deposits We found 3 instances whereby funds were not deposited on a daily basis. For example, $26.00 was held in the school vault for 5 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I concur. Disbursements Supporting Documentation Our review of cash disbursements disclosed 11% (2 of 19) of the cash disbursements sampled lacked supporting documentation. Receipts were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Jannie Laursen, Principal and Paulette Stewart, Finance Officer. We would be happy to discuss this report with you at your convenience. 110
Oak Grove Elementary School A-4219-10-011 For School Year Ended June 30, 2008 Beginning 7/1/07 Receipts Disbursements Ending 6/30/08 Account Description Head Start Fr 183.50 0.00 0.00 183.50 5th Grade-Interim Partn 0.00 0.00 0.00 0.00 Afro-Jazz Dance Club 81.41 0.00 0.00 81.41 Red Cross 0.00 0.00 0.00 0.00 Walmart/Sam's Club 0.00 0.00 0.00 0.00 Sun FD (Faculty) 54.35 0.00 54.35 (0.00) Virginia Power 0.00 0.00 0.00 0.00 Comm in Sch. Of Rich 3.26 0.00 0.00 3.26 Partners in the Arts 0.00 0.00 0.00 0.00 Special 0.65 0.00 0.00 0.65 Counselor Emer 204.03 0.00 0.00 204.03 Donations 830.52 0.00 89.66 740.86 Library Book Project 221.34 0.00 0.00 221.34 4th Gr. Historical 0.00 34.76 0.00 34.76 Oak Grove Retirement 0.00 0.00 0.00 0.00 Dupont-Donation 0.00 0.00 0.00 0.00 Tumc Principal 2,708.28 125.00 160.00 2,673.28 Corp Exp Sch Supp 0.00 0.00 0.00 0.00 First Grad Account 14.73 4,234.90 4,094.12 155.51 Weyerhouser 2,000.00 0.00 427.31 1,572.69 Book Fair 672.85 2,540.12 2,540.11 672.86 SP Recycling 137.13 59.41 0.00 196.54 Class Field Trips 1,121.42 3,400.69 3,176.70 1,345.41 Fund Raiser 52.00 0.00 0.00 52.00 General 370.71 0.00 136.69 234.02 Theatre 0.00 0.00 0.00 0.00 Weekly Reader 0.00 0.00 0.00 0.00 Damaged & Lost 27.00 43.00 0.00 70.00 School Book Store 209.76 0.00 0.00 209.76 Vending (Oak Grove) 1,030.51 885.93 1,422.10 494.34 Vending (Belle) 277.17 175.98 453.15 0.00 Principal Account Postage 0.00 0.00 0.00 0.00 Principal Expense Other (866.37) 2,977.52 2,136.40 (25.25) Principal's 34.56 354.60 281.91 107.25 $9,368.87 $14,831.91 $14,972.50 $9,228.28
Open High School Type of Account Fiscal Year 2008 Checking $7,166.93 Total $7,166.93 Principal: Candace Veney-Chaplin 112
Open High School A-5309-10-012 For School Year Ended June 30, 2008 Audit Findings Receipts Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $45.26 and the teacher held the monies for 30 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Student Receipts and Settlement Sheets The sponsor or teacher is responsible for issuing individual receipts to the students or using a settlement sheet to record the student s name and amount received. In many instances, we found that settlement sheets were used, however, the settlement sheets did not contain all the necessary information to verify the name of the student(s) and the date the money was collected from the students. We recommend that teachers use student receipts and/or settlement sheets to document the receipt of money. When using the settlement sheets the teachers should ensure that the sheets are complete with all pertinent information. Teachers receipts should be submitted to the finance officer at the end of the school year. The finance officer must maintain these records for audit. Deposits We found 6 instances whereby funds were not deposited on a daily basis. For example, $209 was held in the school for 4 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 113
Open High School A-5309-10-012 For School Year Ended June 30, 2008 Disbursements Supporting Documentation Our review of cash disbursements disclosed 18% of the cash disbursements sampled lacked supporting documentation. Invoices and expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Sales Tax We found instances whereby sales tax was paid on tangible personal property and services purchased by the school. Elementary and secondary schools are exempt from paying sales tax on tangible personal property and services. We recommend that the finance officer review all invoices before payment and determine whether sales tax should be paid. Accounting Records Fund Transfers Fund transfers are necessary to move money from inactive accounts to the general fund or to eliminate account deficits. However, the majority of fund transfers between accounts were not approved by the principal. The finance officer and the activity fund sponsor signed the transfer vouchers. We recommend that the principal s approval be obtained before transferring funds between activity accounts. Fundraising Activities We found several instances whereby fund-raising activities were not approved in writing by the principal. All fund-raisers require the written approval of the principal. School Board Policy 4.06 states that each principal shall develop and maintain a list of all fund-raising activities. No fund-raising shall be approved for any school activity until the activity has been approved. We recommend that the principal require the completion of the Fund-raising Activity Permission Request and the Fundraising Operating Report. These forms must be maintained for review by Internal Audit. School Safe The school does not have a vault. A lightweight safe is used to store money. The safe may be easily removed from the school premises. We recommend that the principal investigate getting a heavy duty safe to increase protection. Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audit by Brigette Newberry, Finance Officer. We would be happy to discuss this report with you at your convenience. 114
OPEN HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending s s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 Principal VENDING $1,034.76 $2,373.78 $2,969.89 $438.65 Student REPS 48.32 0.00 0.00 48.32 TESTING 136.15 136.00 161.00 111.15 Digital yearbook 118.00 29.00 118.00 29.00 YADAPPP 5.00 0.00 0.00 5.00 OHS YEARBOOK 496.58 2,276.50 1,860.00 913.08 106 Lucian/Eliz family 0.00 5.00 0.00 5.00 111 Emily's family 20.87 5.10 0.00 25.97 112 Chad Ingold Family 1.82 0.00 0.00 1.82 102 Yamila Minga 1.96 0.00 0.00 1.96 101 Irina Alekseeva's 185.97 0.00 25.10 160.87 104 Lorah Allen's Family 7.00 0.00 0.00 7.00 105 7.15 0.00 0.00 7.15 107 Candice Berkley Family 26.87 0.00 0.00 26.87 110 Bnewberry's Family 0.17 37.75 37.92 0.00 109 Ram Bhaget's Family 13.00 0.00 0.00 13.00 103 C. Carleton's Family 2.70 0.00 0.00 2.70 Class of 2009 398.76 103.35 0.00 502.11 Class of 2010 159.65 356.29 0.00 515.94 Class 2007 4,418.55 49.00 4,467.55 0.00 Class 2011 0.00 337.75 0.00 337.75 Drums no Guns 48.84 597.00 206.89 438.95 Class of 2008 703.78 7,524.64 7,164.89 1,063.53 Partners in the Arts 0.57 0.00 0.00 0.57 PG Scholarship Fund 0.00 700.00 0.00 700.00 Cooking class 61.00 0.00 0.00 61.00 Yoga 11.00 0.00 0.00 11.00 African American Lit 76.00 0.00 0.00 76.00 Social Studies Department 81.26 0.00 0.00 81.26 Science Department 482.43 1,296.00 1,492.13 286.30 Art Club 1,421.15 1,660.19 1,867.86 1,213.48 YMCA 0.00 1,622.00 1,622.00 0.00 115
OPEN HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending s s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 French Club 0.01 0.00 0.00 0.01 Spanish Club 138.24 0.00 0.00 138.24 Parent - Fund for 0.80 0.00 0.00 0.80 Field Trips 92.90 2,771.00 2,415.00 448.90 Fund Raising 25.12 0.00 0.00 25.12 Literary Magazine 33.92 20.00 0.00 53.92 Sunshine Club 63.12 150.00 35.24 177.88 Special Projects 0.75 0.00 0.00 0.75 Lost Textbooks 167.00 165.00 0.00 332.00 Media Copier 77.97 0.00 55.00 22.97 Postage (1,019.40) 277.00 210.40 (952.80) Principal Expense (80.05) 0.00 86.24 (166.29) TOTALS $9,469.69 $22,492.35 $24,795.11 $7,166.93 116
Redd Elementary School Type of Account Fiscal Year Fiscal Year 2008 Fiscal Year 2009 2007 Checking $5,357.21 $1,684.65 $5,012.66 Cash on Hand 12.65 213.11 Totals $5,357.21 $1,697.30 $5,225.77 Principal: Regina Farr 117
Redd Elementary School A-4221-10-015 July 1, 2006 through June 30, 2009 Audit Findings Management Administrative Review Our review of transactions disclosed that the principal does not routinely monitor and review the finance officer or teachers records. We found many instances of administrative procedures not being followed (see receipts, disbursements, and accounting records sections of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. We recommend that the principal review the student activity fund records on an unscheduled basis. For example, the principal should verify receipts to deposits, review the contents of the safe or vault, and determine whether teachers are holding monies. Management s Response: The principal will review student activity fund on an unscheduled basis and maintain documentation of this having been done and findings. Condition of Financial Records A cursory review of the financial records before we began the audit disclosed that the financial records were not maintained in a logical manner. The invoices were not attached to the expenditure voucher and the check number was not written on the invoices. The deposits were not made at the time the receipts were written. We recommend that the principal ensure that records are filed and maintained in accordance with established administrative guidelines. For example, invoices should be attached to expenditure vouchers and the receipt number range should be written on deposit tickets. Management s Response: All files now are organized and labeled to ensure proper maintenance. Blank Checks A review of the checkbook disclosed that there were 9 blank checks that had the signature of the previous Assistant Principal on them although there is an Assistant Principal currently on staff. We recommend that the principal ensure that no blank checks are signed in advance. A check should not be written unless it has been approved as evidence of a completed expenditure voucher which is to be signed by the Principal. All checks should have at least two signatures of the current administrators of the school. Management s Response: I concur. The signature was that of the 3 rd person authorized to sign checks not the previous assistant principal. Blank checks will not be signed in advance. 118
Redd Elementary School A-4221-10-015 July 1, 2006 through June 30, 2009 Signature Authority Four of the sampled checks reviewed only contained one signature on them. We recommend that all checks include the signature of at least two individuals. The principal should assign another individual to sign checks and acquire new signature cards from the bank. The Clerk of the School Board must approve the new signature card. Management s Response: The principal will ensure that two signatures are present on all checks. Receipts Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $42.00 and the teacher held the monies for 3 days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Management s Response: This has been corrected and will be carefully monitored by principal and finance officer for complete adherence Any non compliant staff member will be reported to principal and she will write a written letter to staff member. Student Receipts and Settlement Sheets The sponsor or teacher is responsible for issuing individual receipts to the students or using a settlement sheet to record the student s name and amount received. In many instances, we found that receipts or settlement sheets were not used. Therefore, we could not verify recorded receipts to source documents. We recommend that teachers use student receipts and/or settlement sheets to document the receipt of money. The teachers receipts and settlement sheets should be submitted to the finance officer at the end of the school year. The finance officer must maintain these records for audit. Management s Response: A mini-staff [meeting] was held with teachers reviewing guidelines and procedures for handling student activity funds. A written reminder sheet was given to teachers as well. Principal will monitor carefully. 119
Redd Elementary School A-4221-10-015 July 1, 2006 through June 30, 2009 Altering Receipts Our review of the student receipts issued by the teachers disclosed that some of the receipts are being altered in order to match the information on the finance officer s receipt. Also, it was noted that when there is an error on the student receipts or finance officer s receipts, the receipts are altered to correct the error. We recommend that receipts are not altered to ensure that all documentation is the same. Receipts should be written at the time that money is received and the money along with the receipts should be immediately turned in to the finance officer. In the event there is an error, the receipt should be marked void and another receipt should be written and issued. The void receipt should be kept for audit purposes. Management s Response: The above recommendation has been discussed with the finance officer and staff (classroom teachers). The practice of using void for errors will be implemented. Missing Funds In May 2009, funds were collected and receipted, but were not recorded in sequential order. The finance officer issued receipts totaling $213.11, but no money was deposited in the bank for these receipts. According to the documentation submitted by the teachers, funds were submitted for these receipts that should have been deposited. The school is carrying this money on the books as cash on hand. Some of the receipts were written on May 29, 2009 and the remainder was written in June 2009 by the finance officer. Based on the support documentation it was determined that the school has missing funds and the receipts for these funds were altered by the finance officer. We recommend that the principal ensure that all funds collected are deposited on a daily basis in accordance with the policies and procedures. The principal should discuss the matter with the finance officer to determine whether undeposited funds exist. If so, the funds should be deposited immediately. If not, the necessary disciplinary action should be taken, including the repayment of the $213.11. Management s Response: The principal has discussed the above recommendation with the finance officer. All funds have/will be deposited on a daily basis. Also, repayment has been made by finance officer and teacher for $213.11. Deposits We found 16 instances whereby funds were not deposited on a daily basis. For example, $50.00 was held in the school vault for 10 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 120
Redd Elementary School A-4221-10-015 July 1, 2006 through June 30, 2009 Management s Response: Principal will ensure that all deposits are made daily. Supporting Documentation Our review of cash disbursements disclosed 23% (16 of 70) of the cash disbursements sampled lacked supporting documentation. Invoices and expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Management s Response: Both finance officers were asked many times to produce necessary documentation during their respectful tenure. The previous finance officer did not produce any and the current finance officer produced what she had which still left the above status. Principal will review and ensure the above recommendation is adhered to. Accounting Records Deficit Account s Some sponsor(s) were allowed to disburse funds in excess of their account balance. During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following accounts had deficit account balances at year-end: Account Name Amount Donations ($56.07) Deficit balances are not allowed in student activity funds. Deficits result in account holders with positive balances not having full access to their funds. We recommend that the principal eliminate all deficit account balances. An analysis of each deficit account must be performed and a plan of action developed to eliminate the deficit. The principal may consider all inactive accounts. However, the sponsor for the inactive account must be consulted before transfers are made. Management s Response: As of August 2009, all deficit account balances were eliminated. This will be monitored by the principal. Exit Conference Disbursements Acknowledements The results of audit were discussed with the school principal and finance officer on August 25, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Regina Farr, Principal and Mrs. Rayzelle Watson, Finance Officer. We would be happy to discuss this report with you at your convenience. 121
ELIZABETH D. REDD ELEMENTARY SCHOOL STATEMEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2007 Beginning Ending 7/1/2006 Receipts Disbursements 6/30/2007 Kindergarten 0.00 0.00 0.00 0.00 Fifth Grade 100.00 0.00 0.00 100.00 Safety Patrol 21.17 0.00 0.00 21.17 Student Council 126.04 362.00 337.21 150.83 Book Fair 439.96 2,986.96 3,092.44 334.48 Commission 1,538.31 1,339.15 515.75 2,361.71 Field Trips 94.47 8,690.22 8,682.69 102.00 Fund Raising (4.85) 4.85 0.00 0.00 General 944.72 185.62 484.75 645.59 Insurance 0.00 0.00 0.00 0.00 Theatre 0.00 0.00 0.00 0.00 Weekly Reader (7.87) 7.87 0.00 0.00 Damaged & Lost 177.85 8.16 186.01 0.00 Library Fines 0.00 37.99 37.99 0.00 Principal Expense- Postage (475.39) 831.10 355.71 0.00 Principal Expense-Other (2,030.18) 6,222.69 4,125.43 67.08 Field Day 68.13 0.00 0.00 68.13 Donations 0.00 2,124.99 705.37 1,419.62 Scholastic Reader 0.00 205.00 205.00 0.00 Extended Day (118.95) 205.55 0.00 86.60 TOTALS $873.41 $23,212.15 $18,728.35 $5,357.21 122
ELIZABETH D. REDD ELEMENTARY SCHOOL STATEMEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending 7/1/2007 Receipts Disbursements 6/30/2008 Kindergarten 0.00 0.00 0.00 0.00 Fifth Grade 100.00 590.00 235.50 454.50 Safety Patrol 21.17 0.00 0.00 21.17 Student Council 150.83 0.00 109.05 41.78 Book Fair 334.48 3,192.27 1,380.83 2,145.92 Box Tops for Education 0.00 181.30 0.00 181.30 Commission 2,361.71 692.16 3,510.93 (457.06) Field Trips 102.00 7,873.50 5,675.50 2,300.00 Fund Raising 0.00 972.32 183.50 788.82 General 645.59 6,865.63 8,648.68 (1,137.46) Insurance 0.00 0.00 0.00 0.00 Theatre 0.00 0.00 0.00 0.00 Weekly Reader 0.00 320.16 265.17 54.99 Damaged & Lost 0.00 0.00 0.00 0.00 Library Fines 0.00 0.00 0.00 0.00 Principal Expense- Postage 0.00 0.00 432.93 (432.93) Principal Expense-Other 67.08 22.35 2,023.02 (1,933.59) Field Day 68.13 520.81 0.00 588.94 Donations 1,419.62 1,222.73 3,675.03 (1,032.68) Scholastic Reader 0.00 0.00 0.00 0.00 Extended Day 86.60 27.00 0.00 113.60 TOTALS $5,357.21 $22,480.23 $26,140.14 $1,697.30 123
ELIZABETH D. REDD ELEMENTARY SCHOOL STATEMEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2009 Beginning Ending 7/1/2008 Receipts Disbursements 6/30/2009 Kindergarten 0.00 0.00 0.00 0.00 Fifth Grade 454.50 705.00 658.70 500.80 Safety Patrol 21.17 0.00 0.00 21.17 Student Council 41.78 768.96 198.24 612.50 Book Fair 2,145.92 2,141.41 2,817.16 1,470.17 Box Tops for Education 181.30 0.00 121.00 60.30 Commission (457.06) 1,377.92 737.90 182.96 Field Trips 2,300.00 5,124.25 6,877.95 546.30 Fund Raising 788.82 1,634.41 1,723.20 700.03 General (1,137.46) 3,543.63 2,244.30 161.87 Insurance 0.00 0.00 0.00 0.00 Theatre 0.00 0.00 0.00 0.00 Weekly Reader 54.99 369.00 329.40 94.59 Damaged & Lost 0.00 38.03 0.00 38.03 Library Fines 0.00 23.76 0.00 23.76 Principal Expense-Postage (432.93) 558.40 132.00 (6.53) Principal Expense-Other (1,933.59) 3,616.74 1,601.15 82.00 Field Day 588.94 1,458.00 1,253.05 793.89 Donations (1,032.68) 976.61 0.00 (56.07) Scholastic Reader 0.00 0.00 0.00 0.00 Extended Day 113.60 0.00 113.60 0.00 TOTALS $1,697.30 $22,336.12 $18,807.65 $5,225.77 124
Richmond Community High School Type of Account Fiscal Year 2006 Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $27,751.87 $22,452.99 $34,049.46 $38,462.03 Totals $27,751.87 $22,452.99 $34,049.46 $38,462.03 Principal: Thomas Beatty 125
Richmond Community High School A-5307-10-034 July 1, 2005 through June 30, 2009 Audit Findings Receipts Management Response Disbursements Management Response Management Response Accounting Records Management Response Deposits We found one instance whereby funds were not deposited on a daily basis. For example, $156.60 was held in the school vault for 3 days before a deposit was made at the bank Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. I concur. Supporting Documentation Our review of cash disbursements disclosed 10% of the cash disbursements sampled lacked supporting documentation. Receipts and expenditure vouchers were not available for review. The finance officer stated that principal does not complete expenditure vouchers. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. All expenditure voucher and receipts must be approved by the principal. I concur. Purchase Orders A review of $500.00 and over transactions disclosed that the school purchased $17,744 of items. This amount represents 10 transactions. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases $500.00 or over be entered on a purchase order and submitted to the Division of Purchasing. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. I concur. Fund Transfers Fund transfers are necessary to move money from inactive accounts to the general fund or to eliminate account deficits. However, the majority of fund transfers between accounts were not approved by the principal and the activity fund sponsor. We recommend that the finance officer obtain the signatures of the principal and activity fund sponsor on all transfer vouchers prior to transferring funds. I concur. 126
Richmond Community High School A-5307-10-034 July 1, 2005 through June 30, 2009 Exit Conference The results of audit were discussed with the school principal and finance officer on September 29, 2009. Acknowledgements We appreciate the excellent assistance and cooperation provided us during the audit by Thomas Beatty, Principal and Carolyn Walker-Tyler, Finance Officer. We would be happy to discuss this report with you at your convenience. 127
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2006 Beginning 7/1/05 Receipts Disbursements 128 Ending 6/30/06 Account Description Gym Locks 125.14 $0.00 $0.00 125.14 Parking Permit 26.50 125.00 26.50 125.00 Lost ID Badges 6.00 0.00 0.00 6.00 Lost Calculators 86.88 0.00 0.00 86.88 Riches 0.00 778.26 155.00 623.26 Newspaper 93.53 0.00 79.65 13.88 Literary Magazine 0.32 0.00 0.00 0.32 Class of 2009 0.00 557.00 0.00 557.00 Class of 2004 50.00 0.00 50.00 0.00 Class of 2005 1,739.96 0.00 1,739.96 0.00 Class of 2006 230.00 6,640.38 4,325.76 2,544.62 Class of 2007 15.00 20.00 0.00 35.00 Art Department 13.95 0.00 13.95 0.00 Foreign Language 17.76 0.00 0.00 17.76 AP Lab Manuels 4.64 0.00 0.00 4.64 Music 0.00 197.33 30.00 167.33 MU Alpha Theta 138.28 208.00 333.88 12.40 Physical Education 147.35 570.00 717.35 0.00 Costa Rica/Spanish 59.50 61,762.88 61,822.38 0.00 Spaghetti Dinner Fund 334.07 1,041.99 648.00 728.06 Community Council 257.23 6.25 0.00 263.48 Contingency Fund 21.00 0.00 0.00 21.00 Spanish Magzine 13.15 0.00 0.00 13.15 Peer Facilitators/Prom 84.64 100.00 82.50 102.14 Model Un 850.70 2,489.72 1,885.52 1,454.90 AP Exams 5,874.00 1,886.00 2,327.54 5,432.46 PSAT Exams 904.00 612.50 840.00 676.50 Field Exper. Minimester 50.83 14,670.15 10,891.16 3,829.82 Freshman Minimester 3,858.08 142.00 3,839.35 160.73 Sophomore Minimester 115.00 139.20 115.00 139.20 Junior Minimester 4,458.00 15,916.35 18,632.51 1,741.84 Senior Minimester 578.89 890.00 1,176.63 292.26 French 103.68 73.50 88.84 88.34 SOP. Minimester 04 773.07 0.00 773.07 0.00 SOP Minimester 06 257.92 34,892.07 35,049.99 100.00 Robotics 7,250.50 18,754.80 25,569.04 436.26 Summer School Orientation 225.79 1,055.00 1,280.79 0.00
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2006 Chess Team 113.75 0.00 113.75 0.00 The Community 0.00 12,074.42 12,074.42 0.00 FBLA 251.91 10,134.99 10,124.09 262.81 Honor Society 11.18 180.00 0.00 191.18 National Art Honor Society 39.94 0.00 0.00 39.94 Japanese Exchange 1,633.78 720.00 818.00 1,535.78 Spanish 302.29 1,557.63 1,859.92 0.00 Key Club 383.08 611.50 496.00 498.58 Guitar 18.80 0.00 0.00 18.80 Guitar Grant 0.00 1,000.00 60.82 939.18 Student Council 8.53 0.00 0.00 8.53 Faculty Fund 265.14 50.00 296.35 18.79 Library Reserves 29.52 0.00 0.00 29.52 Phonics 0.00 171.54 161.54 10.00 Harp 850.17 0.00 495.00 355.17 Rwanda Movie Trip 102.07 0.00 98.71 3.36 End of Year 20.00 918.00 221.48 716.52 Gospel Choir 500.00 0.00 0.00 500.00 General 57.89 3,431.04 3,470.53 18.40 Interest 100.70 51.35 73.80 78.25 Tsunami Donations-NHS 0.17 0.00 0.00 0.17 Contributions 0.00 634.68 208.00 426.68 Lost & Damaged Books 45.00 16.00 0.00 61.00 Lab Fees Science 947.13 1,239.00 530.67 1,655.46 Library Fees & Fines 0.01 0.00 0.00 0.01 Vending Machine 212.60 801.34 684.75 329.19 Principal-Postage 3.33 0.00 0.00 3.33 Principal Expense Other 0.00 1,820.89 1,569.04 251.85 $ 34,662.35 $198,940.76 $ 205,851.24 $ 27,751.87 129
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2007 Beginning 7/1/06 Receipts Disbursements Ending 6/30/07 Account Description Gym Locks 125.14 $0.00 $0.00 125.14 Parking Permit 125.00 150.00 0.00 275.00 Lost ID Badges 6.00 5.00 0.00 11.00 Lost Calculators 86.88 0.00 0.00 86.88 Yearbook 2007 0.00 1,310.00 0.00 1,310.00 Riches 623.26 20.00 520.23 123.03 Newspaper 13.88 0.00 0.00 13.88 Literary Magazine 0.32 0.00 0.00 0.32 Class of 1999 557.00 0.00 557.00 0.00 Class of 2009 0.00 0.00 0.00 0.00 Class of 2004 0.00 0.00 0.00 0.00 Class of 2005 0.00 0.00 0.00 0.00 Class of 2006 2,544.62 0.00 2,409.35 135.27 Class of 2007 35.00 4,708.32 4,120.00 623.32 Class of 2009 0.00 557.00 0.00 557.00 Class of 2010 0.00 10.00 0.00 10.00 Art Department 0.00 200.00 206.39 (6.39) Jackson Foundation 0.00 16,500.00 14,475.65 2,024.35 Foreign Language 17.76 0.00 0.00 17.76 AP Lab Manuels 4.64 0.00 0.00 4.64 Music 167.33 0.00 0.00 167.33 MU Alpha Theta 12.40 0.00 0.00 12.40 Physical Education 0.00 395.00 173.36 221.64 Costa Rica/Spanish 0.00 0.00 0.00 0.00 Spaghetti Dinner Fund 728.06 1,231.00 634.94 1,324.12 Community Council 263.48 0.00 19.00 244.48 Contingency Fund 21.00 0.00 0.00 21.00 Spanish Magzine 13.15 0.00 0.00 13.15 Peer Facilitators/Prom 102.14 10.00 30.00 82.14 Model Un 1,454.90 3,925.00 3,139.97 2,239.93 AP Exams 5,432.46 0.00 5,432.46 0.00 PSAT Exams 676.50 0.00 676.50 0.00 Field Exper. Minimester 3,829.82 216.50 3,986.32 60.00 Freshman Minimester 160.73 14,151.66 12,566.91 1,745.48 Sophomore Minimester 139.20 0.00 139.20 0.00 Junior Minimester 1,741.84 23,600.96 25,342.80 0.00 Senior Minimester 292.26 1,665.00 312.26 1,645.00 130
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2007 Account Description Beginning 7/1/06 Receipts Disbursements Ending 6/30/07 French 88.34 0.00 0.00 88.34 SOP Minimester 06 100.00 30,553.55 30,603.55 50.00 Robotics 436.26 15,321.47 14,431.60 1,326.13 Summer School Orientation 0.00 1,619.00 1,616.25 2.75 Chess Team 0.00 0.00 0.00 0.00 Environmental Fund 0.00 800.00 0.00 800.00 The Community 0.00 21,000.00 21,000.00 0.00 FBLA 262.81 6,619.10 5,805.10 1,076.81 Honor Society 191.18 934.80 913.93 212.05 National Art 39.94 0.00 0.00 39.94 Japanese Exchange 1,535.78 72.00 108.19 1,499.59 Spanish 0.00 166.10 152.90 13.20 Key Club 498.58 379.24 365.01 512.81 Guitar 18.80 0.00 0.00 18.80 Guitar Grant 939.18 0.00 454.81 484.37 Student Council 8.53 0.00 0.00 8.53 Faculty Fund 18.79 599.12 430.91 187.00 Library Reserves 29.52 0.00 29.52 0.00 Phonics 10.00 0.00 0.00 10.00 Harp 355.17 0.00 250.00 105.17 Rwanda Movie Trip 3.36 0.00 0.00 3.36 End of Year 716.52 0.00 716.52 0.00 Gospel Choir 500.00 0.00 0.00 500.00 General 18.40 3,967.26 2,969.64 1,016.02 Interest 78.25 24.13 69.85 32.53 Tsunami Donations-NHS 0.17 0.00 0.00 0.17 Contributions 426.68 855.15 469.95 811.88 Lost & Damaged Books 61.00 386.85 221.00 226.85 Lab Fees Science 1,655.46 2,269.50 3,844.46 80.50 Library Fees & Fines 0.01 0.00 0.00 0.01 Vending Machine 329.19 362.40 438.40 253.19 Principal-Postage 3.33 0.00 0.00 3.33 Principal Expense Other 251.85 12.16 262.22 1.79 $ 27,751.87 $154,597.27 $ 159,896.15 $ 22,452.99 131
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2008 Beginning 7/1/07 Receipts Disbursements 132 Ending 6/30/08 Account Description Gym Locks 125.14 $0.00 $0.00 125.14 Parking Permit 275.00 125.00 0.00 400.00 Lost ID Badges 11.00 30.00 0.00 41.00 Lost Calculators 86.88 0.00 0.00 86.88 Yearbook 2007 1,670.00 1,089.00 2,759.00 0.00 Riches 123.03 3,741.75 3,864.78 0.00 Newspaper 13.88 0.00 0.00 13.88 Literary Magazine 0.32 0.00 0.00 0.32 Class of 1999 0.00 0.00 0.00 0.00 Class of 2004 0.00 0.00 0.00 0.00 Class of 2005 0.00 0.00 0.00 0.00 Class of 2006 135.27 0.00 0.00 135.27 Class of 2007 623.32 200.00 810.27 13.05 Class of 2008 0.00 5,580.57 5,256.40 324.17 Class of 2009 557.00 0.00 0.00 557.00 Class of 2010 10.00 0.00 0.00 10.00 Art Department (6.39) 6.39 0.00 0.00 Art Grant 0.00 2,500.00 167.66 2,332.34 Jackson Foundation 2,024.35 0.00 2,024.35 0.00 Foreign Language 17.76 0.00 0.00 17.76 AP Lab Manuels 4.64 0.00 0.00 4.64 Music 167.33 0.00 167.33 0.00 MU Alpha Theta 12.40 234.46 0.00 246.86 Physical Education 221.64 564.00 778.23 7.41 Driver's Education 0.00 871.00 871.00 0.00 Costa Rica/Spanish 0.00 0.00 0.00 0.00 Spaghetti Dinner Fund 1,324.12 1,091.00 1,767.23 647.89 Community Council 244.48 0.00 0.00 244.48 Contingency Fund 21.00 20.00 20.00 21.00 Spanish Magzine 13.15 0.00 0.00 13.15 Peer Facilitators/Prom 82.14 0.00 0.00 82.14 Model Un 2,239.93 4,984.00 6,907.68 316.25 AP Exams 0.00 0.00 0.00 0.00 PSAT Exams 0.00 0.00 0.00 0.00 Food Bank Donations 0.00 158.51 0.00 158.51 Field Exper. Minimester 60.00 0.00 0.00 60.00 Freshman Minimester 1,745.48 24,706.00 20,176.22 6,275.26 Sophomore Minimester 0.00 32,877.57 31,306.73 1,570.84
Account Description Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2008 Beginning 7/1/07 Receipts Disbursement s Ending 6/30/08 Junior Minimester 0.00 24,140.00 20,307.00 3,833.00 Senior Minimester 1,645.00 2,276.00 3,921.07 (0.07) French 88.34 0.00 0.00 88.34 SOP Minimester 06 50.00 878.00 928.00 0.00 Robotics 1,326.13 12,234.46 5,088.26 8,472.33 Summer School Orientation 2.75 481.00 0.00 483.75 Chess Team 0.00 0.00 0.00 0.00 Enviromental Fund 800.00 2,000.00 674.00 2,126.00 The Community 0.00 8,200.00 8,200.00 0.00 FBLA 716.81 5,909.61 6,162.67 463.75 Honor Society 212.05 175.00 76.00 311.05 National Art Honor Society 39.94 0.00 0.00 39.94 Japanese Exchange 1,499.59 0.00 0.00 1,499.59 Spanish 13.20 0.00 0.00 13.20 Key Club 512.81 222.06 266.50 468.37 Guitar 18.80 0.00 0.00 18.80 Guitar Grant 484.37 0.00 0.00 484.37 Student Council 8.53 0.00 0.00 8.53 Faculty Fund 187.00 272.67 330.31 129.36 Phonics 10.00 0.00 0.00 10.00 Harp 105.17 350.00 271.85 183.32 Rwanda Movie Trip 3.36 0.00 0.00 3.36 Gospel Choir 500.00 0.00 140.12 359.88 General 1,016.02 935.00 1,819.28 131.74 Interest 32.53 14.51 3.50 43.54 Tsunami Donations- NHS 0.17 0.00 0.00 0.17 Contributions 811.88 1,401.67 1,993.91 219.64 Lost & Damaged Books 226.85 125.95 56.95 295.85 Lab Fees Science 80.50 2,740.85 2,284.12 537.23 Library Fees & Fines 0.01 0.00 0.00 0.01 Vending Machine 253.19 322.00 459.35 115.84 Principal-Postage 3.33 0.00 0.00 3.33 Principal Expense 1.79 87.21 89.00 0.00 $22,452.99 $141,545.4 $129,948.77 $34,049.46 133
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2008 Beginning 7/1/08 Receipts Disbursements 134 Ending 6/30/08 Account Description Gym Locks 125.14 $0.00 $30.78 94.36 Parking Permit 400.00 15.00 415.00 0.00 Lost ID Badges 41.00 0.00 0.00 41.00 Lost Calculators 86.88 20.00 0.00 106.88 Riches 0.00 535.00 0.00 535.00 Newspaper 13.88 0.00 0.00 13.88 Literary Magazine 0.32 0.00 0.00 0.32 Prom Only Donations 0.00 100.00 0.00 100.00 Class of 2006 135.27 0.00 0.00 135.27 Class of 2007 13.05 0.00 0.00 13.05 Class of 2008 324.17 0.00 292.66 31.51 Class of 2009 557.00 6,107.00 5,550.99 1,113.01 Class of 2010 10.00 1,210.00 370.00 850.00 Class of 2012 0.00 790.00 0.00 790.00 Art Grant 2,332.34 0.00 2,332.34 0.00 Foreign Language 17.76 0.00 0.00 17.76 AP Lab Manuels 4.64 0.00 0.00 4.64 MU Alpha Theta 246.86 425.00 0.00 671.86 NTHS 0.00 334.96 0.00 334.96 Physical Education 7.41 673.50 0.00 680.91 Spaghetti Dinner Fund 647.89 337.00 500.00 484.89 Community Council 244.48 0.00 0.00 244.48 Contingency Fund 21.00 0.00 0.00 21.00 Spanish Magzine 13.15 0.00 0.00 13.15 Peer Facilitators/Prom 82.14 250.00 0.00 332.14 Model Un 316.25 5,389.20 4,996.94 708.51 Food Bank Donations 158.51 0.00 158.51 0.00 Coupon Book 60.00 1,745.00 780.00 1,025.00 Freshman Minimester 6,275.26 18,011.00 19,517.33 4,768.93 Sophomore Minimester 1,570.84 0.00 1,570.84 0.00 Junior Minimester 3,833.00 14,236.00 18,069.00 0.00 Senior Minimester (0.07) 641.07 0.00 641.00 French 88.34 0.00 0.00 88.34 Class of 09 Jackets 0.00 500.61 500.61 0.00 Sop. Minimester 09 0.00 29,436.84 29,436.84 0.00 Robotics 8,472.33 10,500.00 8,792.33 10,180.00 Summer School Orientation 483.75 1,831.00 2,161.60 153.15
Richmond Community High School A-5307-10-034 July 1, 2006 through June 30, 2008 Account Description Beginning 7/1/08 Receipts Disbursements Ending 6/30/09 Chess Team 0.00 0.00 0.00 0.00 Environmental Fund 2,126.00 399.20 1,669.44 855.76 The Community 0.00 22,770.00 14,074.24 8,695.76 FBLA 463.75 7,625.50 7,818.32 270.93 Honor Society 311.05 839.75 248.92 901.88 National Art Honor Society 39.94 0.00 0.00 39.94 Japanese Exchange 1,499.59 0.00 0.00 1,499.59 Spanish 13.20 55.00 45.00 23.20 Key Club 468.37 604.00 748.50 323.87 Amnesty International 0.00 238.00 100.00 138.00 Guitar 18.80 0.00 0.00 18.80 Guitar Grant 484.37 0.00 101.00 383.37 Student Council 8.53 0.00 0.00 8.53 Faculty Fund 129.36 270.73 354.25 45.84 Library Reserves 0.00 0.00 0.00 0.00 Phonics 10.00 0.00 0.00 10.00 Harp 183.32 90.00 210.00 63.32 Rwanda Movie Trip 3.36 0.00 0.00 3.36 End of Year 0.00 0.00 0.00 0.00 Gospel Choir 359.88 60.00 38.50 381.38 General 131.74 35,849.47 35,901.65 79.56 Interest 43.54 2.13 0.00 45.67 Tsunami Donations- 0.17 0.00 0.00 0.17 Contributions 219.64 1,899.28 2,040.01 78.91 Lost & Damaged Books 295.85 132.00 295.85 132.00 Lab Fees Science 537.23 270.50 807.73 0.00 Library Fees & Fines 0.01 0.00 0.01 0.00 Vending Machine 115.84 1,259.92 1,111.90 263.86 Principal-Postage 3.33 0.00 0.00 3.33 Principal Expense Other 0.00 0.00 0.00 0.00 $34,049.46 $165,453.66 $161,041.09 $38,462.03 135
Richmond Community High School Statement of Accountability School Year Ended June 30, 2009 Beginning 7/1/08 Receipts Disbursements 136 Ending 6/30/09 Account Description Gym Locks 125.14 $0.00 $30.78 94.36 Parking Permit 400.00 15.00 415.00 0.00 Lost ID Badges 41.00 0.00 0.00 41.00 Lost Calculators 86.88 20.00 0.00 106.88 Yearbook 2007 0.00 0.00 0.00 0.00 Riches 0.00 535.00 0.00 535.00 Newspaper 13.88 0.00 0.00 13.88 Literary Magazine 0.32 0.00 0.00 0.32 Class of 1999 0.00 0.00 0.00 0.00 Class of 2004 0.00 0.00 0.00 0.00 Class of 2005 0.00 0.00 0.00 0.00 Prom Only Donations 0.00 100.00 0.00 100.00 Class of 2006 135.27 0.00 0.00 135.27 Class of 2007 13.05 0.00 0.00 13.05 Class of 2008 324.17 0.00 292.66 31.51 Class of 2009 557.00 6,107.00 5,550.99 1,113.01 Class of 2010 10.00 1,210.00 370.00 850.00 Class of 2011 0.00 0.00 0.00 0.00 Class of 2012 0.00 790.00 0.00 790.00 Art Grant 2,332.34 0.00 2,332.34 0.00 Jackson Foundation 0.00 0.00 0.00 0.00 Foreign Language/Spanish 17.76 0.00 0.00 17.76 AP Lab Manuals 4.64 0.00 0.00 4.64 Music 0.00 0.00 0.00 0.00 MU Alpha Theta 246.86 425.00 0.00 671.86 NTHS 0.00 334.96 0.00 334.96 Physical Education 7.41 673.50 0.00 680.91 Driver's Education 0.00 0.00 0.00 0.00 Spaghetti Dinner Fund 647.89 337.00 500.00 484.89 Community Council 244.48 0.00 0.00 244.48 Contingency Fund 21.00 0.00 0.00 21.00 Spanish Magazine 13.15 0.00 0.00 13.15 Peer Facilitators/Prom 82.14 250.00 0.00 332.14 Model Un 316.25 5,389.20 4,996.94 708.51 Food Bank Donations 158.51 0.00 158.51 0.00
Account Description Richmond Community High School Statement of Accountability School Year Ended June 30, 2009 Beginning 7/1/08 Receipts Disbursements 137 Ending 6/30/09 Coupon Book 60.00 1,745.00 780.00 1,025.00 Freshman Minimester 6,275.26 18,011.00 19,517.33 4,768.93 Sophomore Minimester 1,570.84 0.00 1,570.84 0.00 Junior Minimester 3,833.00 14,236.00 18,069.00 0.00 Senior Minimester (0.07) 641.07 0.00 641.00 French 88.34 0.00 0.00 88.34 Class of 09 Jackets 0.00 500.61 500.61 0.00 Sop. Minimester 09 0.00 29,436.84 29,436.84 0.00 Robotics 8,472.33 10,500.00 8,792.33 10,180.00 Summer School Orientation 483.75 1,831.00 2,161.60 153.15 Chess Team 0.00 0.00 0.00 0.00 Environmental Fund 2,126.00 399.20 1,669.44 855.76 The Community 0.00 22,770.00 14,074.24 8,695.76 FBLA 463.75 7,625.50 7,818.32 270.93 Honor Society 311.05 839.75 248.92 901.88 National Art Honor Society 39.94 0.00 0.00 39.94 Japanese Exchange 1,499.59 0.00 0.00 1,499.59 Spanish 13.20 55.00 45.00 23.20 Key Club 468.37 604.00 748.50 323.87 Amnesty International 0.00 238.00 100.00 138.00 Guitar 18.80 0.00 0.00 18.80 Guitar Grant 484.37 0.00 101.00 383.37 Student Council 8.53 0.00 0.00 8.53 Faculty Fund 129.36 270.73 354.25 45.84 Phonics 10.00 0.00 0.00 10.00 Harp 183.32 90.00 210.00 63.32 Rwanda Movie Trip 3.36 0.00 0.00 3.36 Gospel Choir 359.88 60.00 38.50 381.38 General 131.74 35,849.47 35,901.65 79.56 Interest 43.54 2.13 0.00 45.67 Tsunami Donations-NHS 0.17 0.00 0.00 0.17 Contributions 219.64 1,899.28 2,040.01 78.91 Lost & Damaged Books 295.85 132.00 295.85 132.00 Lab Fees Science 537.23 270.50 807.73 0.00 Vending Machine 115.84 1,259.92 1,111.90 263.86 Principal-Postage 3.33 0.00 0.00 3.33 $34,049.46 $165,453.66 $161,041.09 $38,462.03
Richmond Technical Center-North Type of Account Fiscal Year 2008 Checking $19,196.17 Total $19,196.17 Principal: N. Mauricee Holmes 138
Richmond Technical Center-North A-5318-10-013 For School Ended June 30, 2008 Audit Findings Good Internal Controls Management s Response Acknowledgements The principal has established and maintains an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. We wish to commend the principal and finance officer for the manner in which the funds were managed and maintained. The principal concurs with the results of the audit. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. N. Mauricee Holmes, Principal and Tracy Brown, Finance Officer. We would be happy to discuss this report with you at your convenience. 139
Richmond Technical Center-North Statement of Accountability For School Ended June 30, 2008 Beginning 7/1/07 Receipts Disbursements Ending 6/30/08 Account Description V.I.C.A. 1,036.50 0.00 0.00 1,036.50 Staff Development 0.00 0.00 0.00 0.00 Faculty & Staff 843.00 467.72 864.53 446.19 General 228.80 0.00 50.00 178.80 Interest 22.42 0.65 0.00 23.07 Other-Accommodations 0.00 1,399.00 1,300.00 99.00 Carpentry 596.84 0.00 0.00 596.84 Food Service II 438.17 0.00 0.00 438.17 Auto Body Repair 4,602.61 1,982.50 1,953.73 4,631.38 Small Engine Repair 143.40 0.00 0.00 143.40 Health Occupation I 63.52 606.50 499.63 170.39 Intensified Enrich 0.00 0.00 0.00 0.00 Office Services 0.00 0.00 0.00 0.00 Personal Services 0.00 0.00 0.00 0.00 Vending Machine 9,227.96 2,515.47 1,939.26 9,804.17 Horticulture 1,437.16 3,530.50 3,268.19 1,699.47 horticulture II/Floral 6.22 0.00 0.00 6.22 Postage 0.00 0.00 0.00 0.00 Principal Expense Other (88.70) 4,984.11 5,215.14 (319.73) EMT 161.67 1,387.00 1,306.37 242.30 $18,719.57 $16,873.45 $16,396.85 $19,196.17 140
Richmond Technical Center-South Type of Account Fiscal Year 2006 Fiscal Year 2007 Fiscal Year 2008 Fiscal Year 2009 Checking $40,442.18 $44,407.93 $46,533.77 $38,366.57 Investments 56,120.22 56,120.22 61,304.49 57,305.20 Scholarship 0.00 5,552.43 4,307.77 0.00 Savings 0.00 0.00 15,110.35 Totals $96,562.40 $106,130.58 $112,146.03 $110,782.12 Principal: N. Mauricee Holmes 141
RTC-South A-5320-10-023 July 1, 2005 through June 30, 2009 Audit Findings Management Management Response Receipts Management Response Separation of Duties The same individual performs key duties. The finance officer receives funds, write receipts, and deposits funds. Key duties such as authorizing, approving, recording transactions and making payments should be assigned to different individuals. We recommend that the principal assign a different employee to make the deposit. The effectiveness of the internal control system will be maximized and the risk of loss will be minimized. Concur. A letter will be written to specify each person s duties. Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Concur. This has been addressed in my opening meeting August 31, 2009 and will be recorded on school announcements the first week of school. Deposits We found one instance whereby funds were not deposited on a daily basis. For example, $280.00 was held in the school safe for 3 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management Response Accounting Records Concur. This has been addressed in my opening meeting August 31, 2009 and will be recorded on school announcements the first week of school. Fundraising Activities We found two instances whereby fund-raising activities were not approved in writing by the principal. All fund-raisers require the written approval of the principal. School Board Policy 4.06 states that each principal shall develop and maintain a list of all fund-raising activities. No fund-raising shall be approved for any school activity until the activity has been approved. We recommend that the principal require the completion of the 142
RTC-South A-5320-10-023 July 1, 2005 through June 30, 2009 Fund-raising Activity Permission Request and the Fund-raising Operating Report. These forms must be maintained for review by Internal Audit Services. Management Response Concur. In addition, I have discussed this matter with the staff. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer on September 2, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by N. Mauricee Holmes, Principal and Glenda Allen, Finance Officer. We would be happy to discuss this report with you at your convenience. 143
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2006 Beginning 7/1/05 Receipts Disbursements 144 Ending 6/30/06 Account Description Personal Services 10.00 $764.00 $693.48 80.52 HOSA 4.50 287.00 272.50 19.00 Nurse Aide 233.32 582.00 708.72 106.60 Automotive Shop 189.80 0.00 0.00 189.80 Cosmetology Archer 373.08 1,863.70 2,147.73 89.05 Cosmetology Nichols 839.59 1,446.60 2,006.16 280.03 Class Fund Yadacus 117.75 653.18 770.73 0.20 Cosmetology Shop 501.86 0.00 200.72 301.14 Drafting Class Fund 362.92 395.00 567.50 190.42 Electric Car Project 650.00 0.00 0.00 650.00 NATEF 10.52 0.00 0.00 10.52 AYES 2,172.00 0.00 0.00 2,172.00 Cosmetology Advisory 558.00 0.00 0.00 558.00 Auto Servicing 670.93 941.00 788.04 823.89 RTC Cafeteria 762.22 378.11 680.68 459.65 Job Fair 894.27 0.00 0.00 894.27 Building Management 0.00 223.80 65.10 158.70 Machine Shop 298.69 0.00 26.00 272.69 AC Refrigeration 608.70 448.00 487.46 569.24 Auto Paint Rinaldi 2,013.42 3,289.39 4,597.88 704.93 Computer System Tech 325.19 440.00 475.00 290.19 Electrical Trades 55.00 602.56 347.56 310.00 Electronics II 175.10 10.00 39.00 146.10 Carpentry 1,939.15 5,526.84 4,118.19 3,347.80 Welding Hall 2,050.32 396.00 1,230.34 1,215.98 Commercial Foods 709.09 0.00 0.00 709.09 Automotive M Edwards 782.29 375.00 579.15 578.14 Auto Mechanics 83.33 269.07 169.07 183.33 Print Shop 1,233.49 1,155.89 929.10 1,460.28 Technical Student 51.97 88.00 110.00 29.97 Printing Class Fund 302.86 30.00 152.26 180.60 Masonry 2,068.96 477.00 1,331.00 1,214.96 Hospitality/Culinary 0.00 3,893.49 2,934.18 959.31 York Scholarship Fund 875.00 0.00 500.00 375.00 Evening School 2,805.78 0.00 2,805.78 0.00 Colortree Scholarship 280.00 0.00 0.00 280.00 Cabinetmaking 1,188.60 30.00 170.00 1,048.60 Intergrated Man. Tech 63.50 0.00 0.00 63.50
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2006 Beginning 7/1/05 Receipts Disbursements Ending 6/30/06 Account Description Dental Aide 277.52 55.00 100.00 232.52 Prin of Technology 275.50 26.00 33.00 268.50 RTC Robotics 699.65 1,000.00 640.82 1,058.83 Apprenticeship Fund 38.11 0.00 38.11 0.00 Technology Foundations 30.00 82.00 22.00 90.00 Carpentry House Found 3,387.86 500.00 0.00 3,887.86 FBLA 418.76 2,228.18 1,731.00 915.94 State SkillsUSA 0.00 0.00 2,856.56 (2,856.56) Hosa Adult 0.00 65.00 20.00 45.00 J Sargeant Reynolds 150.00 0.00 0.00 150.00 CSOF R Bennett 385.28 40.00 322.00 103.28 VICA 229.89 7,244.86 5,396.69 2,078.06 RTC Combined Org 18.19 1,037.05 450.69 604.55 District II Vica 1,377.68 0.00 1,377.68 0.00 HOSA Secondary 464.39 12.50 0.00 476.89 Slbems scholarship Fund 1,500.00 0.00 1,000.00 500.00 Staff Development 66.28 0.00 0.00 66.28 Wella Scholarship Fund 1,000.00 0.00 0.00 1,000.00 HO Scholarship Fund 289.72 0.00 0.00 289.72 Coke Scholarship Fund 3,631.56 3,500.00 6,500.00 631.56 Faculty Fund 47.46 0.00 32.39 15.07 Faculty/Staff 7.51 1,585.10 908.57 684.04 Administrative Pell 348.81 0.00 0.00 348.81 Open House 318.43 0.00 0.00 318.43 Admin Veterans Affairs 105.00 0.00 105.00 0.00 Interest CD 6,562.22 807.25 6,000.00 1,369.47 General 28.78 461.00 481.90 7.88 Interest CD 50,102.15 0.00 467.50 49,634.65 Accomadation Account (677.83) 23,382.02 22,635.51 68.68 Accommadation 958.14 0.00 105.65 852.49 Holding Account 0.00 5,806.00 5,806.00 0.00 Bookstore Sales 0.00 3,325.00 3,325.00 0.00 Bookstore Evening 0.00 53,705.00 53,705.00 0.00 Ho Lab Fee 8,010.64 1,568.00 5,395.53 4,183.11 Shop Charges 0.00 165.00 100.00 65.00 Transcripts 0.00 5.00 5.00 0.00 Tuition Apprentice 0.00 43,562.00 43,562.00 0.00 Tuition T & I Evening 280.00 109,820.00 110,100.00 0.00 145
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2006 Beginning 7/1/05 Receipts Disbursements Ending 6/30/06 Account Description RPS Accommadation 0.00 60,591.00 60,591.00 0.00 Candy & Vending 9,907.12 16,632.34 16,448.54 10,090.92 Infirmary 86.79 0.00 0.00 86.79 Principal Postage (281.94) 2,704.46 2,483.24 (60.72) Principal Instruction (2,364.25) 35,673.78 34,877.68 (1,568.15) 113,940.62 $400,149.17 $417,527.39 96,562.40 146
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2007 Account Description Beginning 7/1/06 Receipts Disbursements Ending 6/30/07 Career Links 0.00 $120.00 $120.00 0.00 Personal Services 80.52 4,701.45 4,781.61 0.36 HOSA 19.00 318.00 315.00 22.00 Nurse Aide 106.60 0.00 0.00 106.60 Automotive Shop 189.80 0.00 0.00 189.80 Cosmetology Archer 89.05 7,753.80 7,209.76 633.09 Cosmetology Nichols 280.03 3,275.78 3,056.06 499.75 Class Fund Yadacus 0.20 4,367.48 3,488.29 879.39 Cosmetology Shop 301.14 0.00 276.89 24.25 Drafting Class Fund 190.42 259.00 20.00 429.42 Pharmacy Tech 0.00 100.00 48.00 52.00 Electric Car Project 650.00 0.00 0.00 650.00 NATEF 10.52 0.00 0.00 10.52 AYES 2,172.00 0.00 0.00 2,172.00 Cosmetology Advisory 558.00 0.00 500.00 58.00 Auto Servicing 823.89 1,177.00 1,368.25 632.64 RTC Cafeteria 459.65 0.00 0.00 459.65 Job Fair 894.27 0.00 0.00 894.27 Building Management 158.70 2,255.00 1,810.05 603.65 Machine Shop 272.69 0.00 65.42 207.27 AC Refrigeration 569.24 442.00 531.39 479.85 Auto Paint Rinaldi 704.93 3,611.59 3,824.17 492.35 Computer System Tech 290.19 378.00 108.00 560.19 Electrical Trades 310.00 375.00 415.63 269.37 Electronics II 146.10 0.00 0.00 146.10 Carpentry 3,347.80 5,690.17 4,545.29 4,492.68 Welding Hall 1,215.98 218.71 252.39 1,182.30 Commercial Foods 709.09 1,031.83 665.57 1,075.35 Automotive M Edwards 578.14 884.00 1,320.84 141.30 Telelevision Production 0.00 77.00 77.00 0.00 Auto Mechanics 183.33 555.00 578.88 159.45 Print Shop 1,460.28 6,812.40 3,097.30 5,175.38 Technical Student 29.97 97.00 122.50 4.47 Printing Class Fund 180.60 210.00 39.00 351.60 Masonry 1,214.96 230.00 423.83 1,021.13 Hospitality/Culinary 959.31 2,177.50 2,301.96 834.85 York Scholarship Fund 375.00 0.00 0.00 375.00 147
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2007 Account Description Beginning 7/1/06 Receipts Disbursements Ending 6/30/07 Colortree Scholarship 280.00 0.00 0.00 280.00 Cabinetmaking 1,048.60 0.00 0.00 1,048.60 Intergrated Man. Tech 63.50 0.00 0.00 63.50 Dental Aide 232.52 0.00 127.00 105.52 Prin of Technology 268.50 0.00 0.00 268.50 RTC Robotics 1,058.83 100.76 578.81 580.78 Techology Foundations 90.00 61.00 104.00 47.00 Carpentry House Found 3,887.86 8,000.00 0.00 11,887.86 Student Services 0.00 427.80 24.12 403.68 FBLA 915.94 989.00 330.00 1,574.94 State SkillsUSA (2,856.56) 2,856.56 0.00 0.00 Hosa Adult 45.00 0.00 25.00 20.00 J Sargeant Reynolds 150.00 3.00 0.00 153.00 CSOF R Bennett 103.28 0.00 40.00 63.28 VICA 2,078.06 3,048.00 4,785.93 340.13 RTC Combined Org 604.55 0.00 0.00 604.55 District II Vica 0.00 0.00 290.95 (290.95) HOSA Secondary 476.89 0.00 0.00 476.89 Manufacturing 0.00 50.00 0.00 50.00 Slbems scholarship Fund 500.00 0.00 0.00 500.00 Staff Development 66.28 0.00 58.49 7.79 Wella Scholarship Fund 1,000.00 0.00 0.00 1,000.00 HO Scholarship Fund 289.72 0.00 0.00 289.72 Coke Scholarship Fund 631.56 4,770.00 1,500.00 3,901.56 Faculty Fund 15.07 0.00 15.07 0.00 Faculty/Staff 684.04 1,443.79 1,487.84 639.99 Administrative Pell 348.81 0.00 0.00 348.81 Open House 318.43 0.00 0.00 318.43 Admin Veterans Affairs 0.00 0.00 0.00 0.00 Interest CD 1,369.47 0.00 2.55 1,366.92 General 7.88 382.74 390.62 0.00 Interest CD 49,634.65 0.00 388.19 49,246.46 Accomadation Account 68.68 44,504.14 44,572.82 0.00 Damaged & Lost Books 0.00 40.00 0.00 40.00 Accommadation 852.49 0.00 0.00 852.49 Ho Lab Fee 4,183.11 391.00 3,896.55 677.56 Shop Charges 65.00 15.00 80.00 0.00 148
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2007 Account Description Beginning 7/1/06 Receipts Disbursements Ending 6/30/07 Candy & Vending 10,090.92 12,903.33 13,862.95 9,131.30 Infirmary 86.79 0.00 0.00 86.79 Principal Postage (60.72) 2,221.52 2,289.80 (129.00) Principal Instruction (1,568.15) 27,880.28 31,423.68 (5,111.55) 96,562.40 $157,205.63 $147,637.45 106,130.58 149
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2008 Beginning 7/1/07 Receipts Disbursements 150 Ending 6/30/08 Account Description Career Links 0.00 $180.00 $176.00 4.00 Personal Services 0.36 5,796.00 5,466.05 330.31 HOSA 22.00 232.00 146.00 108.00 Nurse Aide 106.60 28.00 28.00 106.60 Automotive Shop 189.80 0.00 0.00 189.80 Cosmetology Archer 633.09 5,059.50 5,070.61 621.98 Cosmetology Nichols 499.75 317.29 358.27 458.77 Class Fund Yadacus 879.39 3,885.00 3,052.34 1,712.05 Cosmetology Shop 24.25 0.00 16.63 7.62 Drafting Class Fund 429.42 97.00 177.09 349.33 Pharmacy Tech 52.00 48.00 0.00 100.00 Electric Car Project 650.00 0.00 0.00 650.00 NATEF 10.52 0.00 0.00 10.52 Legal/Entrepreneurship 0.00 594.00 479.00 115.00 AYES 2,172.00 500.00 0.00 2,672.00 Cosmetology Advisory 58.00 500.00 0.00 558.00 Auto Servicing 632.64 1,320.00 1,301.98 650.66 RTC Cafeteria 459.65 605.34 422.20 642.79 Job Fair 894.27 0.00 16.34 877.93 Building Management 603.65 1,355.75 1,269.85 689.55 Machine Shop 207.27 0.00 85.42 121.85 AC Refrigeration 479.85 336.00 92.50 723.35 Auto Paint Rinaldi 492.35 1,345.00 1,318.36 518.99 Computer System Tech 560.19 405.00 450.00 515.19 Electrical Trades 269.37 0.00 125.00 144.37 Electronics II 146.10 0.00 12.50 133.60 Carpentry 4,492.68 3,046.84 5,623.86 1,915.66 Welding Hall 1,182.30 197.00 204.44 1,174.86 Commercial Foods 1,075.35 1,517.85 2,020.06 573.14 Automotive M Edwards 141.30 875.00 623.47 392.83 Telelevision Production 0.00 360.00 225.05 134.95 Auto Mechanics 159.45 0.00 155.00 4.45 Print Shop 5,175.38 2,973.25 3,516.62 4,632.01 Technical Student 4.47 50.00 0.00 54.47 Printing Class Fund 351.60 0.00 107.33 244.27 Masonry 1,021.13 826.64 891.52 956.25 Hospitality/Culinary 834.85 4,081.80 4,730.71 185.94 York Scholarship Fund 375.00 0.00 0.00 375.00
Richmond Technical Center-South A-5320-10-023 For School Year Ended June 30, 2008 Beginning 7/1/07 Receipts Disbursements 151 Ending 6/30/08 Account Description Colortree Scholarship 280.00 0.00 0.00 280.00 Cabinetmaking 1,048.60 0.00 0.00 1,048.60 Intergrated Man. Tech 63.50 0.00 0.00 63.50 Dental Aide 105.52 80.00 139.00 46.52 Prin of Technology 268.50 0.00 37.50 231.00 RTC Robotics 580.78 0.00 118.02 462.76 Techology Foundations 47.00 1,642.19 1,628.50 60.69 Carpentry House Found 11,887.86 0.00 806.22 11,081.64 Student Services 403.68 0.00 0.00 403.68 FBLA 1,574.94 309.00 532.39 1,351.55 Hosa Adult 20.00 30.00 0.00 50.00 J Sargeant Reynolds 153.00 0.00 0.00 153.00 CSOF R Bennett 63.28 0.00 0.00 63.28 VICA 340.13 1,798.50 1,819.26 319.37 RTC Combined Org 604.55 0.00 0.00 604.55 District II Vica (290.95) 290.95 0.00 0.00 HOSA Secondary 476.89 0.00 29.00 447.89 Manufacturing 50.00 0.00 0.00 50.00 Slbems scholarship Fund 500.00 0.00 500.00 0.00 Staff Development 7.79 0.00 0.00 7.79 Wella Scholarship Fund 1,000.00 0.00 500.00 500.00 HO Scholarship Fund 289.72 0.00 0.00 289.72 Coke Scholarship Fund 3,901.56 6,480.00 7,725.79 2,655.77 Faculty/Staff 639.99 1,798.56 2,698.47 (259.92) Administrative Pell 348.81 0.00 0.00 348.81 Open House 318.43 0.00 0.00 318.43 Student Testing 0.00 5,728.24 405.00 5,323.24 Interest CD 1,366.92 5,184.27 0.00 6,551.19 General 0.00 152.00 152.00 0.00 Interest CD 49,246.46 0.00 139.87 49,106.59 Accomadation Account 0.00 8,024.35 8,024.35 0.00 Damaged & Lost Books 40.00 0.00 0.00 40.00 Accommadation 852.49 0.00 0.00 852.49 Ho Lab Fee 677.56 170.00 126.50 721.06 Candy & Vending 9,131.30 15,295.99 17,843.03 6,584.26 Infirmary 86.79 0.00 0.00 86.79 Principal Postage (129.00) 1,581.86 1,458.62 (5.76) Principal Instruction (5,111.55) 33,978.51 30,215.51 (1,348.55) 106,130.58 $119,076.68 $113,061.23 112,146.03
RTC-South Statement of Accountability For Fiscal Year Ended June 30, 2009 Beginning 7/1/08 Receipts Disbursements 152 Ending 6/30/09 Account Description Nurse Aide II $0.00 $180.30 $44.00 $136.30 Career Links 4.00 117.00 0.00 121.00 Personal Services 330.31 664.00 893.47 100.84 HOSA 108.00 306.00 208.00 206.00 Nurse Aide I 106.60 201.00 188.30 119.30 Automotive Shop 189.80 0.00 0.00 189.80 Cosmetology Archer 621.98 5,478.00 5,801.28 298.70 Cosmetology Nichols 458.77 2,815.00 2,830.19 443.58 Class Fund Yadacus 1,712.05 3,105.00 3,394.93 1,422.12 Cosmetology Shop 7.62 0.00 0.00 7.62 Drafting Class Fund 349.33 37.00 63.00 323.33 Pharmacy Tech 100.00 0.00 0.00 100.00 Electric Car Project 650.00 0.00 0.00 650.00 NATEF 10.52 325.00 288.61 46.91 Legal/Entrepreneurship 115.00 486.00 601.00 0.00 AYES 2,672.00 166.00 1,265.27 1,572.73 Cosmetology Advisory 558.00 0.00 0.00 558.00 Auto Servicing 650.66 1,322.00 1,075.88 896.78 RTC Cafeteria 642.79 1,168.90 1,502.01 309.68 Job Fair 877.93 0.00 0.00 877.93 Building Management 689.55 1,217.38 1,802.10 104.83 Machine Shop 121.85 13.50 40.50 94.85 AC Refrigeration 723.35 26.00 0.00 749.35 Auto Paint Rinaldi 518.99 799.49 1,263.43 55.05 Computer System Tech 515.19 293.00 135.00 673.19 Electrical Trades 144.37 0.00 144.00 0.37 Electronics II 133.60 11.00 11.00 133.60 Carpentry 1,915.66 2,019.04 3,669.22 265.48 Welding Hall 1,174.86 152.50 237.00 1,090.36 Commercial Foods 573.14 2,688.00 2,693.94 567.20 Automotive M Edwards 392.83 675.00 557.64 510.19 Television Production 134.95 270.00 199.26 205.69 Auto Mechanics 4.45 590.00 57.91 536.54 Print Shop 4,632.01 1,954.00 2,356.52 4,229.49 Technical Student 54.47 0.00 0.00 54.47 Printing Class Fund 244.27 2,144.00 1,552.70 835.57 Masonry 956.25 182.00 174.19 964.06 Hospitality/Culinary 185.94 3,435.09 2,832.44 788.59
RTC-South Statement of Accountability For Fiscal Year Ended June 30, 2009 Beginning 7/1/08 Receipts Disbursements 153 Ending 6/30/09 Account Description York Scholarship Fund 375.00 0.00 375.00 0.00 Colortree Scholarship 280.00 0.00 275.00 5.00 Cabinetmaking 1,048.60 0.00 0.00 1,048.60 Intergrated Man. Tech 63.50 0.00 0.00 63.50 Dental Aide 46.52 80.00 49.00 77.52 Principal of Technology 231.00 175.50 190.50 216.00 RTC Robotics 462.76 0.00 0.00 462.76 Technology Foundations 60.69 1,119.10 1,043.80 135.99 Carpentry House Found 11,081.64 0.00 947.67 10,133.97 Student Services 403.68 0.00 3.00 400.68 FBLA 1,351.55 483.31 409.50 1,425.36 Hosa Adult 50.00 0.00 0.00 50.00 J Sargeant Reynolds 153.00 0.00 0.00 153.00 CSOF R Bennett 63.28 0.00 63.28 0.00 National Tech Honor 0.00 1,208.29 1,207.70 0.59 VICA 319.37 32.00 40.00 311.37 RTC Combined Org 604.55 0.00 162.07 442.48 District II Vica 0.00 3,211.02 939.33 2,271.69 HOSA Secondary 447.89 0.00 242.21 205.68 Manufacturing 50.00 0.00 0.00 50.00 Staff Development 7.79 0.00 0.00 7.79 Wella Scholarship Fund 500.00 0.00 500.00 0.00 HO Scholarship Fund 289.72 0.00 0.00 289.72 Coke Scholarship Fund 2,655.77 8,526.50 9,482.27 1,700.00 Faculty/Staff (259.92) 842.26 556.16 26.18 W. J. Quash Scholarship 0.00 500.00 0.00 500.00 RTC Scholarship 0.00 5,563.80 300.00 5,263.80 Tonda Scholarship fund 0.00 500.00 0.00 500.00 Administrative Pell 348.81 0.00 0.00 348.81 Open House 318.43 0.00 0.00 318.43 Student Testing 5,323.24 1,133.00 5,615.85 840.39 Interest CD 6,551.19 6,393.60 0.00 12,944.79 General 0.00 134.88 134.88 0.00 Interest CD 49,106.59 729.46 11,116.88 38,719.17 Accommodation Account 0.00 67,311.02 67,311.02 0.00 Damaged & Lost Books 40.00 40.25 80.25 0.00 HO Dept. Accommodation 852.49 0.00 0.00 852.49 Ho Lab Fee 721.06 0.00 269.19 451.87
RTC-South Statement of Accountability For Fiscal Year Ended June 30, 2009 Beginning 7/1/08 Receipts Disbursements Ending 6/30/09 Account Description Candy & Vending 6,584.26 16,180.55 11,961.65 10,803.16 Infirmary 86.79 0.00 0.00 86.79 Principal Postage (5.76) 4,308.46 4,302.70 0.00 Principal Instruction (1,348.55) 8,235.36 7,451.77 (564.96) Totals 112,146.03 $159,549.56 $160,913.47 110,782.12 154
Stuart Elementary School Type of Account Fiscal Year 2008 Checking $4,965.65 Total $4,965.65 Principal: Jennifer Moore 155
Stuart Elementary School A-4224-09-003 For School Year Ended June 30, 2008 Audit Findings Management Management s Response Condition of Financial Records A cursory review of the financial records before we began the audit disclosed that the financial records were not maintained in a logical manner. The invoices were not attached to the expenditure voucher and the check number was not written on the invoices. The deposits were not made at the time the receipts were written. Therefore, it was difficult to determine which receipts totaled to a deposit. We recommend that the principal ensure that records are filed and maintained in accordance with established administrative guidelines. For example, invoices should be attached to expenditure vouchers and the receipt number range should be written on deposit tickets. Concur. As a result of the audit, new filing of documentation has been developed. Signature Authority Two of the checks reviewed only contained the signature of the principal. We recommend that all checks include the signature of at least two individuals. The principal should assign another individual to sign checks and acquire new signature cards from the bank. The Clerk of the School Board must approve the new signature card. Management s Response Receipts Management s Response Concur. As a result of the audit, there will be closer verification of two signatures for each check. Supporting Documentation Our review of cash receipts disclosed 20% (5 of 25) of the cash receipts sampled lacked supporting documentation. The finance officer did not issue receipts to the teachers. We recommend that a pre-numbered receipt be issued at the time money is received from any source. It is important to write receipts when money is received so its arrival is established for insurance purposes. Concur. As a result of the audit and explanations from auditor, proper documentation is maintained for each transaction. Deposits We found 5 instances whereby funds were not deposited on a daily basis. For example, $120.00 was held in the school vault for14 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 156
Stuart Elementary School A-4224-09-003 For School Year Ended June 30, 2008 Management s Response Disbursements Management s Response Concur. As a result of the audit, deposits are made in a timely manner. Supporting Documentation Our review of cash disbursements disclosed 81% (22 of 27) of the cash disbursements sampled lacked supporting documentation. Invoices and expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Concur. As a result of the audit and explanation by the auditor, procedures have been developed to provide proper documentation. Purchase Orders A review of $500.00 and over transactions disclosed that 12 of the 25 purchases over $500 did not have a receipt and/or invoice attached to the expenditure voucher to support the transactions. The Superintendent issues at the beginning of each school year administrative guidelines for purchases made from student activity funds. Invoices and expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. Management s Response Exit Conference Acknowledgements Do Not Concur. Receipts are always maintained for all purchases. As a result of the audit, a better filing system has been developed to maintain documentation. The results of audit were discussed with the school principal and finance officer on January 5, 2009. We appreciate the excellent assistance and cooperation provided us during the audit by Ms. Jennifer Moore, Principal and Charmaygne Simmons, Finance Officer. We would be happy to discuss this report with you at your convenience. 157
STUART ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending s Account Description 7/1/2007 Receipts Disbursements 6/30/2008 VPI Graduation $39.81 $180.05 $131.33 $88.53 Student Council 942.71 0.00 900.19 42.52 Faculty Account 0.00 0.00 0.00 0.00 Sunshine Fund 7.04 0.00 0.00 7.04 Book Fair 284.73 0.00 230.76 53.97 Field Trips 2,678.81 9,280.23 8,820.93 3,138.11 General 247.04 6,301.70 4,734.92 1,813.82 Theatre 0.00 0.00 0.00 0.00 Weekly Readers 487.71 3,325.13 2,706.29 1,106.55 Damaged Books 4.61 0.00 0.00 4.61 School Store 65.56 0.00 0.00 65.56 Coca Cola 128.22 55.20 16.41 167.01 Postage (1,570.73) 908.45 0.00 (662.28) Principal (1,498.09) 2,317.39 1,679.09 (859.79) TOTALS $1,817.42 $22,368.15 $19,219.92 $4,965.65 158
Summer Hill Elementary School Type of Account Fiscal Year 2008 Checking $12,694.56 Total $12,694.56 Principal: Indira Williams 159
Summer Hill Elementary School A-4223-10-016 For School Year Ended June 30, 2008 Audit Findings Management Administrative Review Our review of transactions disclosed that the previous principal did not routinely monitor and review the finance officer or teachers records. We found many instances of administrative procedures not being followed (see receipts, disbursements, and accounting records sections of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. We recommend that the principal review the student activity fund records on an unscheduled basis. For example, the principal should verify receipts to deposits, review the contents of the safe or vault, and determine whether teachers are holding monies. Management s Response: I concur. Condition of Financial Records A cursory review of the financial records before we began the audit disclosed that the financial records were not maintained in a logical manner. The invoices were not attached to the expenditure voucher and the check number was not written on the invoices. The deposits were not made at the time the receipts were written. Therefore, it was difficult to determine which receipts totaled to a deposit. We recommend that the principal ensure that records are filed and maintained in accordance with established administrative guidelines. For example, invoices should be attached to expenditure vouchers and the receipt number range should be written on deposit tickets. Management s Response: I concur. 160
Summer Hill Elementary School A-4223-10-016 For School Year Ended June 30, 2008 Receipts Deposits We found 15 instances whereby funds were not deposited on a daily basis. For example, $145.00 was held in the school vault for 3 days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. Management s Response: I do concur, however, it should be noted that the bank used is over 4 miles away from the site. It is suggested that the bank be changed. Grant Funds The school received a grant in the amount of $6,300 and the previous principal deposited the funds into the student activity fund. All grants, regardless of the dollar amount, must be processed through the Office of Grants. The grant must be received, receipted, expended, administered and accounted for by the Finance Department through a special revenue fund. We recommend that the principal contact the Grants Manager to obtain guidance on having the grant funds taken out of the student activity fund and submitted to Department of Finance to be properly accounted for and monitored. Auditor s Comment: The previous principal was responsible for placing the grant in the student activity fund. The Grants Manager was contacted and went over to the school to provide guidance to the current principal on removing the funds from the student activity fund. Disbursements Supporting Documentation Our review of cash disbursements disclosed 22% (5 of 23) of the cash disbursements sampled lacked supporting documentation. Receipts and/or expenditure vouchers were not available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Management s Response: I concur. Exit Conference Acknowledgements The results of audit were discussed with the school principal and finance officer. We appreciate the excellent assistance and cooperation provided us during the audit by Mrs. Sandra Clark, Principal and Derita Malcom, Finance Officer. We would be happy to discuss this report with you at your convenience. 161
Summer Hill Elementary School Statement of Accountability For the Year Ended June 30, 2008 Beginning 7/1/07 Receipts Disbursements Ending 6/30/08 Account Description 5th Grade 14.26 0.00 14.26 0.00 Music, Vocal 67.97 0.00 39.31 28.66 Cheerleading 0.00 0.00 0.00 0.00 Chapter 1 Math Club 7.12 6,300.00 0.00 6,307.12 Modern Dance (1.23) 1.23 0.00 0.00 Student Council Assoc. 32.63 3,700.00 2,793.94 938.69 Homemade Crafts 0.00 0.00 0.00 0.00 Adopt School 3.48 581.00 142.19 442.29 Hospitality Fund 164.44 1,435.11 1,290.66 308.89 PTA Activities 0.00 500.00 0.00 500.00 Bankers Bank 0.00 0.00 0.00 0.00 Heart Fund 0.00 0.00 0.00 0.00 Early Childhood 0.00 0.00 0.00 0.00 Classroom Supplies 0.00 0.00 0.00 0.00 Rockefeller Foundation 22.02 0.00 0.00 22.02 Communities in Schools 4,060.79 9,550.02 10,762.53 2,848.28 Book Fair 402.28 0.00 355.45 46.83 Field Trips 313.91 2,998.75 3,312.25 0.41 Fund Raiser Doughnuts 0.00 1,323.00 193.35 1,129.65 General 1.39 0.00 0.00 1.39 Theater 4.00 0.00 0.00 4.00 Weekly Readers 0.00 0.00 0.00 0.00 Damaged Textbooks 0.00 0.00 0.00 0.00 Library Fees & Fines 54.00 52.00 56.00 50.00 Postage (0.01) 609.61 604.88 4.72 Principal Expense Other (4,071.32) 10,970.67 6,837.74 61.61 $1,075.73 $38,021.39 $26,402.56 $12,694.56 162
Swansboro Elementary School Type of Account Fiscal Year 2008 Checking $14,662.33 Total $14,662.33 Principal: Mary Pierce 163
Swansboro Elementary School A-4226-09-005 For School Year Ended June 30, 2008 Audit Findings Management Management Response Receipts Management Response Disbursements Management Response Administrative Review The principal has established and maintained an adequate system of internal accounting control to provide reasonable assurance that funds are accounted for properly. However, we found instances whereby improvement is needed in the receipt process and disbursement process. We found instances of administrative procedures not being followed (see receipts, disbursements and accounting records sections of this report). The principal has the overall responsibility for the management of the student activity funds. The daily duties may be delegated to staff. However, the principal must provide continuous supervision to ensure that established and approved procedures are being followed. The current principal s administration began July 23, 2007 and the current finance officer took responsibility for student funds on July 1, 2008. Collections During the 2006-2007 school year we found that 42% of the sampled receipts were held by teachers prior to being submitted to the finance officer for receipting. The teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. For example, a collection was for $440.00 and the teacher held the monies for eight days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. The prior administration was responsible for this finding. After July 1, 2007, teachers submit funds to finance officer by 10:30 a.m. each day. The funds are deposited daily. Cash Advances Cash advances were issued during the audit period for various school purchases. During the 2006-2007 school year, we found that $1,500.00 was issued to a teacher for uniforms and supplies. However, the settlement of the advance was not handled properly. There was no evidence that the sponsor/teacher settled the advance. We recommend that all cash advances are handled in accordance with School Board Policy 3.06B. The prior administration was responsible for this finding. No cash advances have been given since July 1, 2007. Mrs. Johnson, Communities in School Coordinator, was able to locate the receipt for the advance of $1,500 mentioned in the report. 164
Swansboro Elementary School A-4226-09-005 For School Year Ended June 30, 2008 Accounting Records Management Response Exit Conference Management Response Acknowledgements Safe The school does not have a vault. A locked file cabinet is used to store money. We recommend that the principal obtain a safe to secure and protect all cash, cash items and all other items susceptible to personal use or sale. We have purchased a safe and will have it bolted by Plant Services. The results of audit were discussed with the school principal and finance officer. Checks that were written from July 1, 2007 to August 15, 2007 were from the former administration. My signature began August 23, 2007 as documented in the BB&T attachment. We appreciate the excellent assistance and cooperation provided us during the audit by Mary Pierce, Principal and Anna Hyman, Finance Officer. We would be happy to discuss this report with you at your convenience. 165
SWANSBORO ELEMENTARY SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDED JUNE 30, 2008 Beginning Ending s Disburse- Account Description 7/1/2007 Receipts ments 6/30/2008 School Store 2000 $367.21 0.00 0.00 $367.21 Pencils Vending 122.75 140.00 230.43 32.32 Moving On 5th Graders 0.00 0.00 0.00 0.00 Student Council 498.03 0.00 0.00 498.03 Guidance Department 0.09 0.00 0.00 0.09 Aquarium Club 0.00 0.00 0.00 0.00 School Agendas 759.19 0.00 487.05 272.14 Men of Swansboro 0.00 3,450.12 810.97 2,639.15 Donations 0.00 50.93 0.00 50.93 CIS 0.00 0.00 0.00 0.00 PTA Principal 761.70 0.00 629.04 132.66 SOL-Student-Celebration 0.24 0.00 0.00 0.24 Caps & Grown 18.25 499.75 495.00 23.00 Children, Inc. CIS 5,394.85 8,270.55 6,856.81 6,808.59 Book Fair 522.55 0.00 0.00 522.55 Field Trips 714.24 6,051.59 6,344.45 421.38 General 929.22 1,440.72 1,133.27 1,236.67 Weekly Readers 4.80 0.00 0.00 4.80 Library Fund 248.77 1,500.00 772.27 976.50 Lost & Damaged Books 313.40 149.83 463.23 0.00 Library-Fees & Fines 0.00 0.00 0.00 0.00 Vending Machine 1,159.65 1,771.88 2,255.57 675.96 Postage (61.00) 414.00 352.89 0.11 Principal Expense other 0.00 35.48 35.48 0.00 $11,753.94 $23,774.85 $20,866.46 $14,662.33 166
George Wythe High School Type of Account Fiscal Year 2007 Fiscal Year 2008 Checking $11,853.62 $4,037.41 Savings 26,347.84 26,790.18 CD 8,000.00 8,000.00 Total $46,201.46 $38,827.59 Principal: Willie Bell, Jr. 167
George Wythe High School A-5306-10-037 July 1, 2006 through June 30, 2008 Audit Findings Receipts Collections We found teachers were collecting funds from students and not submitting the collections to the finance officer on a daily basis. During the 2007-2008 school year, 33% (10 of 31) of the sampled receipts were held by the teachers/sponsors prior to being submitted to the finance officer for receipting and 8% (2 of 12) was held during the 2006-2007 school year. For example, a teacher collected $230.00 from the students, but did not submit the money for receipting to the finance officer for six days. We recommend that all money collected by sponsors be submitted to the finance officer on a daily basis. Some schools have established collection days. If that is the case, the teacher should only collect from students on the established collection days. Student Receipts and Settlement Sheets The sponsor or teacher is responsible for issuing individual receipts to the students or using a settlement sheet to record the student s name and amount received. In many instances, we found that receipts or settlement sheets were not used or they were not given to the finance officer. Therefore, we could not verify recorded receipts to source documents. We recommend that teachers use student receipts and/or settlement sheets to document the receipt of money The teachers receipts and settlement sheets should be submitted to the finance officer with the collected funds The finance officer must maintain these records for the internal audit. Deposits During the 2006-2007 school year 15% of the sampled receipts were not deposited promptly. In addition, 7% of the sampled receipts were not deposited on a daily basis during the 2007-2008 school year. For example, $553.56 was held at the school for three days before a deposit was made at the bank. Richmond Public Schools administrative guidelines state that no more than $25.00 can be kept in a school overnight. If funds are received at the end of the day, the individual responsible for making deposits should use the night deposit bag. We recommend that funds be deposited in the bank on a daily basis. 168
George Wythe High School A-5306-10-037 July 1, 2006 through June 30, 2008 Disbursements Supporting Documentation Our review of cash disbursements disclosed 15% of the cash disbursements sampled lacked supporting documentation. Invoices and expenditure vouchers were not always available for review. We recommend that all payments must be supported by proper documents, which must be properly checked and approved. The principal must not sign checks without reviewing the expenditure voucher and invoice. Non-Student Activity Fund Disbursements Several disbursements such as staff development, equipment, teacher luncheons, and travel were made from student activity funds. The fund was charged for such disbursements. The student activity fund can be used as a working fund to pay for items that are the responsibility of the School Board. However, the principal must request reimbursement for these disbursements. We found no evidence that reimbursement requests were made and submitted to the Department of Finance for all of the non-student activity fund disbursements. These disbursements are not student related and should not be charged to the fund unless a reimbursement from the School Board will be received. We recommend that the principal submit a Request for Reimbursement Form with supporting documentation to Department of Finance for the outstanding amounts that should be reimbursed. Purchase Orders A review of purchases over $500.00 disclosed that the school had several purchases of goods and services, during the audit period, that were not properly procured. For example, the principal purchased calculators and band supplies totaling $5,231.99 that were not procured with purchase orders. We found that the purchases were allowable student activity fund purchases and did not violate the Virginia Public Procurement Act. However, the principal did not follow the school district s purchasing policy. We recommend that all purchases over $500.00 be entered on a purchase order and submitted to the Division of Purchasing. 169
George Wythe High School A-5306-10-037 July 1, 2006 through June 30, 2008 Accounting Records Deficit Account During the school year, a deficit may exist in an account, but should be cleared by the reimbursement of funds. The following account had a deficit account balance at June 30, 2008: Account Name Amount Principal Expense Other ($27,808.71) Deficit balances are not allowed in student activity funds. Deficits result in account holders with positive balances not having full access to their funds. We recommend that the principal eliminate the deficit account balance. An analysis of the deficit account must be performed and a plan of action developed to eliminate the deficit. School Board Fees and Fines School board fees and fines for lost and damaged textbooks and library fees were collected at the school but were not submitted to the Department of Finance in the month of June. The balances for school board collections are as follows at June 30, 2008: Account Name Amount Damaged & Lost Textbooks $153.95 Library Fees & Fines $ 12.00 We recommend that the principal complete a Remittance Statement and submit the statement and check to the Department of Finance. Fund Transfers Fund transfers are necessary to move money from inactive accounts to the general fund or to eliminate account deficits. However, the majority of fund transfers between accounts were not approved by the principal and the activity fund sponsor. We recommend that the school complete the transfer vouchers and get the appropriate signatures before the transfers are made in the EPES accounting system. Fund-raising Activities We found instances whereby fund-raising activities were not approved in writing by the principal. All fund-raisers require the written approval of the principal. School Board Policy 4.06 states that each principal shall develop and maintain a list of all fund-raising activities. No fund-raising activity shall be conducted by a school until the fund-raisers forms have been completed and approved. We recommend that the principal require the completion of the Fund-raising Activity Permission Request and the Fund-raising Operating Report. These forms must be maintained for review by Internal Audit. 170
George Wythe High School A-5306-10-037 July 1, 2006 through June 30, 2008 Inventory of Tickets During the review of the school s ticket stubs we found that the Athletic Director did not maintain an inventory of the tickets used for athletic events. All school activities that involve students, faculty, and the use of the school facility for which an admission fee is charged, will normally be controlled by the use of serial numbered tickets from an inventory of tickets under the control and supervision of the principal or designee. The designated ticket manager s duties will include ticket security, accounting for the tickets, supervision of ticket sales and reporting discrepancies to the principal. We recommend that the principal ensure that the Athletic Director or designated ticket manager s duties include securing, accounting and supervising ticket sales. Exit Conference Management Response Acknowledgements The results of audit were discussed with the school principal and finance officer on December 8, 2009. I concur. The findings were the responsibility of a prior administration. We appreciate the excellent assistance and cooperation provided us during the audit by Willie Bell Jr., Principal and William Johnson, Finance Officer. We would be happy to discuss this report with you at your convenience. 171
GEORGE WYTHE HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2007 Beginning Ending Account 07/01/06 Receipts Disbursements 06/30/07 Baseball $0.00 $0.00 $0.00 $0.00 Basketball 0.00 3,933.20 3,827.00 106.20 Football 0.00 6,290.00 6,130.00 160.00 Wrestling 0.00 329.22 205.00 124.22 Basketball Girls 0.00 715.00 715.00 0.00 Administration 1,165.35 63,405.13 64,423.81 146.67 Gym Locks 578.00 210.00 0.00 788.00 Gym Suits 1,458.01 2,943.00 2,428.08 1,972.93 Annual Publication 7,238.90 2,794.60 7,135.00 2,898.50 Magazine Publication 10.00 0.00 0.00 10.00 Cadet Corps 566.52 1,490.00 1,522.75 533.77 Class of 2006 540.90 150.00 540.90 150.00 Class of 2007 1,343.63 30,766.01 31,628.13 481.51 Class of 2008 3,607.57 160.00 0.00 3,767.57 Class of 2010 0.00 1,073.85 100.00 973.85 Art Department 200.00 0.00 0.00 200.00 Business Department 36.27 0.00 0.00 36.27 English Department 410.02 0.00 0.00 410.02 Foreign Language 6.67 0.00 0.00 6.67 Guidance Department 693.92 0.00 46.81 647.11 History Department 362.58 0.00 0.00 362.58 ID Cards 526.41 0.00 0.00 526.41 Music-Vocal 55.00 4.50 0.00 59.50 Science Department 191.00 0.00 0.00 191.00 Media Department 637.79 75.00 0.00 712.79 Exceptional Ed. Dept. 281.74 0.00 198.99 82.75 Hospitality Department 2.58 150.00 0.00 152.58 GWHS Cag 0.00 1,250.00 1,000.00 250.00 Art Club 6.00 0.00 0.00 6.00 Band Club 250.93 3,607.50 3,086.50 771.93 Boys Basketball Club 174.69 0.00 0.00 174.69 Boys Track Club 15.91 0.00 0.00 15.91 Cheerleaders 194.48 0.00 0.00 194.48 C.O.E. 690.02 447.00 825.00 312.02 Drama Club 108.59 0.00 0.00 108.59 Dramatics 0.65 0.00 0.00 0.65 Football Club 168.00 0.00 0.00 168.00 French Club 177.55 0.00 0.00 177.55 Future Bus Leaders 1,561.89 1,986.75 3,057.32 491.32 172
GEORGE WYTHE HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2007 Beginning Ending Account 07/01/06 Receipts Disbursements 06/30/07 Future Career 507.15 886.21 841.61 551.75 Homecoming 539.00 0.00 0.00 539.00 Honor Society 148.00 558.91 706.91 0.00 Mentorship Club 0.00 1,078.00 864.00 214.00 Modern Dance 364.80 610.00 943.99 30.81 Music Club 226.00 62.00 0.00 288.00 Science Club 6.22 0.00 0.00 6.22 Softball Club 280.00 0.00 0.00 280.00 Spanish Club 458.48 408.00 593.62 272.86 Student Council 499.09 0.00 0.00 499.09 SOL Club 1,281.46 29,576.65 30,710.42 147.69 Tennis Club 75.00 0.00 0.00 75.00 Wrestling Club 405.00 0.00 0.00 405.00 Student Parking Permits 620.54 0.00 0.00 620.54 Faculty Scholarship 4,953.59 3,725.00 4,000.00 4,678.59 Logan/Ukrop Scholarship 0.00 5,000.00 0.00 5,000.00 Magnet Program 347.69 0.00 0.00 347.69 CTE Faculty Fund 0.17 0.00 0.00 0.17 SOL Carnival 1,337.32 0.00 0.00 1,337.32 Football Stadium 975.00 0.00 0.00 975.00 Fine Arts Faculty Fund 15.62 40.00 0.00 55.62 Relief Fund 489.00 0.00 0.00 489.00 George Wythe Fund 540.36 0.00 0.00 540.36 General 11,837.42 219.65 689.30 11,367.77 Interest-Checking 3,002.41 489.29 0.00 3,491.70 Interest-Sav & Loan 4,848.17 0.00 0.00 4,848.17 Interest-VACAP 3,065.12 0.00 0.00 3,065.12 Library-Fines & Fees 0.00 12.00 0.00 12.00 Vending Machine Fund 2,457.91 5,911.09 7,584.89 784.11 GWHS Bookstore 1,394.93 102.07 0.00 1,497.00 Prin. Expense Other (3,961.68) 29,967.96 40,396.44 (14,390.16) $59,975.34 $200,427.59 $214,201.47 $46,201.46 173
GEORGE WYTHE HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2008 Beginning Ending Account 07/01/07 Receipts Disbursements 06/30/08 Baseball $0.00 $0.00 $0.00 $0.00 Basketball 106.20 3,440.00 3,546.20 0.00 Football 160.00 19,423.91 19,583.91 0.00 Tennis Boys 0.00 0.00 0.00 0.00 Track Boys 0.00 0.00 0.00 0.00 Wrestling 124.22 556.34 606.34 74.22 Administration 146.67 36,428.91 35,753.81 821.77 Gym Locks 788.00 184.00 0.00 972.00 Gym Suits 1,972.93 944.00 800.00 2,116.93 Annual Publication 2,898.50 10,401.50 3,600.77 9,699.23 Magazine Publication 10.00 0.00 0.00 10.00 Cadet Corps 533.77 1,552.75 1,508.87 577.65 Class of 2006 150.00 0.00 0.00 150.00 Class of 2007 481.51 0.00 164.92 316.59 Class of 2008 3,767.57 25,999.33 21,473.01 8,293.89 Class of 2009 973.85 2,411.52 2,104.45 1,280.92 Class of 2010 0.00 1,273.85 0.00 1,273.85 Art Department 200.00 0.00 0.00 200.00 Business Department 36.27 0.00 0.00 36.27 English Department 410.02 1,041.45 1,134.27 317.20 Foreign Language 6.67 225.00 210.00 21.67 Guidance Department 647.11 70.00 188.01 529.10 History Department 362.58 0.00 0.00 362.58 ID Cards 526.41 24.00 218.20 332.21 Music-Vocal 59.50 0.00 0.00 59.50 Science Department 191.00 0.00 0.00 191.00 Media Department 712.79 0.00 0.00 712.79 Exceptional Ed. Dept. 82.75 701.00 701.00 82.75 Hospitality Department 152.58 80.00 0.00 232.58 GWHS Cag 250.00 388.00 49.41 588.59 Art Club 6.00 0.00 0.00 6.00 Band Club 771.93 11,950.35 11,604.80 1,117.48 Boys Basketball Club 174.69 0.00 0.00 174.69 Boys Track Club 15.91 0.00 0.00 15.91 Cheerleaders 194.48 258.00 372.77 79.71 C.O.E. 312.02 415.00 375.00 352.02 Distributive Education 0.00 175.00 0.00 175.00 Drama Club 108.59 0.00 0.00 108.59 Dramatics 0.65 0.00 0.00 0.65 Football Club 168.00 0.00 0.00 168.00 French Club 177.55 0.00 0.00 177.55 Future Bus Leaders 491.32 1,026.72 1,131.41 386.63 Future Career 551.75 447.00 505.62 493.13 Girls Basketball 0.00 1,086.30 620.00 466.30 174
GEORGE WYTHE HIGH SCHOOL STATEMENT OF ACCOUNTABILITY SCHOOL YEAR ENDING JUNE 30, 2008 Beginning Ending Account 07/01/07 Receipts Disbursements 06/30/08 Homecoming 539.00 0.00 0.00 539.00 Honor Society 0.00 234.00 165.50 68.50 Mentorship Club 214.00 0.00 0.00 214.00 Modern Dance 30.81 0.00 0.00 30.81 Music Club 288.00 0.00 0.00 288.00 Science Club 6.22 0.00 0.00 6.22 Softball Club 280.00 0.00 0.00 280.00 Spanish Club 272.86 30.00 65.00 237.86 Student Council 499.09 489.50 597.50 391.09 SOL Club 147.69 0.00 131.87 15.82 Tennis Club 75.00 0.00 0.00 75.00 Wrestling Club 405.00 0.00 0.00 405.00 Student Parking Permits 620.54 0.00 0.00 620.54 Faculty Scholarship 4,678.59 345.00 2,500.00 2,523.59 Logan/Ukrop Scholarship 5,000.00 0.00 1,000.00 4,000.00 Magnet Program 347.69 0.00 0.00 347.69 CTE Faculty Fund 0.17 0.00 0.00 0.17 SOL Carnival 1,337.32 0.00 1,282.29 55.03 Football Stadium 975.00 0.00 0.00 975.00 Fine Arts Faculty Fund 55.62 10.00 54.95 10.67 Relief Fund 489.00 0.00 0.00 489.00 George Wythe Fund 540.36 0.00 40.00 500.36 General 11,367.77 56.56 3,713.86 7,710.47 Interest-Checking 3,491.70 360.37 0.00 3,852.07 Interest-Savings & Loan 4,848.17 0.00 0.00 4,848.17 Interest-VACAP 3,065.12 33.83 0.00 3,098.95 Damaged School Property 0.00 75.00 0.00 75.00 Library-Fines & Fees 12.00 0.00 0.00 12.00 Lost Textbooks 0.00 153.95 0.00 153.95 Vending Machine Fund 784.11 1,275.98 1,994.70 65.39 GWHS Bookstore 1,497.00 450.00 175.00 1,772.00 Prin. Expense Other (14,390.16) 14,771.06 28,189.61 (27,808.71) $46,201.46 $138,789.18 $146,163.05 $38,827.59 175
A Publication of Richmond Public Schools Richmond, Virginia In accordance with federal laws, the laws of the Commonwealth of Virginia and the policies of the School Board of the City of Richmond, the Richmond Public Schools does not discriminate on the basis of sex, race, color, age, religion, disabilities or national origin in the provision of employment and services. The Richmond Public Schools operates equal opportunity and affirmative action programs for students and staff. The Richmond Public Schools is an equal opportunity/affirmative action employer. The Section 504 Coordinator is Mr. Harley Tomey, Director of Exceptional Education and Student Services, 301 North Ninth Street, Richmond, VA 23219-1927, (804) 780-7911. The ADA Coordinator is Ms. Valarie Abbott Jones, 2015 Seddon Way, 1 st Floor, Richmond, VA 23230-4117, (804) 780-6211. The Title IX Officer is Mrs. Angela C. Lewis, Clerk of the School Board, 301 North Ninth Street, Richmond, VA 23219-1927, (804) 780-7716. The United States Department of Education s Office of Civil Rights may also be contacted at P. O. Box 14620, Washington, DC 20044-4620, (202) 208-2545. School Board Chandra H. Smith, Chairman Kimberly B. Gray, Vice Chairman Kimberly M. Bridges Betsy B. Carr Donald L. Coleman Adria A. Graham Scott Norma Murdoch-Kitt Dawn C. Page Evette L. Wilson Dr. Yvonne W. Brandon, Superintendent 176