INTERNAL AUDITS

Reports Issued - 2017-18

Payroll - September 2017

The Mesa Public Schools’ Payroll Department is responsible for paying employees and remitting withholdings to the applicable agencies. In general, amounts paid to employees were appropriate and agreed to supporting documentation. In addition, although duties were adequately segregated, the District needs to strengthen its controls over employee access to data, and its review of employee time records and payroll adjustments.

 

 

Reports Issued - 2016-17

Taft Elementary PTO - May 2017

The Taft Elementary Parent Teacher Organization (PTO) supports the school primarily through volunteering at school functions, putting on events, and fundraising. Overall, they followed their own bylaws and maintained good financial records. However, they should record more details in their meeting minutes, specific to officer voting results, and prepare a more comprehensive budget. Finally, the PTO should ensure that at least 2 persons sign off on cash collection reports and submit their annual financial report to the District at the end of each year.

Taylor Junior High Bookstore - May 2017

The Taylor Junior High School (TJHS) Bookstore acts as the central depository for monies collected on campus. Over the past three school years, $340,000 have been collected through the TJHS Bookstore. Overall, they adequately secured the monies they received and processed transactions appropriately. However, they used unaccounted for cash to help balance their end-of-period reports, did not always retain supporting documentation for high-risk transactions, and could improve on collecting fines for lost textbooks. In addition, a reconciliation is needed between sales of supplies and inventory records. Finally, internal controls should be strengthened by separating the duties of cash-handling and record keeping, and implementing additional reviews by Site Administration.

Native American Education Program Audit - March 2017

Summary: The Native American Education Program (NAEP) provides services to Native American students using Title VI, Johnson O’Malley, and Impact Aid funds. However, in 2016, those monies may not have been spent proportionately between schools. In addition, District records showed that many schools with Native American students did not have expenditures attributed to their site. Finally, documentation was not maintained to support the student counts that were included on the Title VI grant application and required student forms were not always complete. These factors could result in NAEP receiving less funding.

Red Mountain High School Bookstore - February 2017

Summary:  The Red Mountain High School (RMHS)Bookstore acts as the central depository formonies collected on campus. Over the past three school years, $4.1 million dollars have passed through the Red Mountain HS Bookstore. Overall, In-Touch, the District’s point-of-sale system, appears to be effective in recording monies received and includes several internal control features. The Bookstore also adequately safeguards the cash it receives and records transactions effectively. However, additional supporting documentation is needed to support fees/amounts adjusted by the Bookstore and additional internal controls should be established to properly segregate cash-handling and recordkeeping duties. Finally, user access to InTouch should be reviewed to ensure access is appropriate and additional oversight is needed at the School level.

Student Enrollment/Withdrawal Audit - December 2016

Summary:  In fiscal year 2016-17, Audit Services audited student enrollment and withdrawal information at 22 MPS Schools. Audit work generally focused on determining completeness and accuracy between the selected source documents (paper records) and Synergy (District’s student management system). Overall, Schools retained copies of enrollment and withdrawal forms, but many instances were noted where information on the source documents were missing or were inconsistent with dates in Synergy. As a result, student enrollments and withdrawal information should continue to be audited at the school and District level to ensure that data is accurate and properly supported.