Webutuck receives only minor improvements in clean audit

WEBUTUCK — Webutuck Central School District’s annual independent audit gave the district’s bookkeeping practices a strong grade.The audit, which was conducted by certified public accountants Sickler, Torchia, Allen & Churchill, looked at the fiscal year that ended June 30, 2011. Victor Churchill presented the findings of the audit during the Webutuck Board of Education (BOE) meeting on Monday, Oct. 3.BOE President Dale Culver said that the audit showed that the district is “fiscally well-managed.”In the management letter included at the end of the 66-page audit report, it stated that there “are opportunities for strengthening internal controls and operating efficiency. The memorandum that accompanies this letter summarizes our comments and suggestions regarding those matters.”The attachment says that there was one instance in which a purchase order was prepared after the receipt of goods/services. It explains that the purpose of a purchase order is to commit funds for goods/services prior to when they are received so that the district does not risk overspending the budget.“We’ll work to rectify that,” said Culver. He explained that since there was only one instance of this happening out of thousands of purchase orders, it does not signify a wide-scale problem.One other area of improvement noted in the memorandum was regarding payroll and an I-9 form that was missing a second form of identification.Culver explained that once this problem was found, the employee was no longer working for the school district, so the district was unable to obtain the second form of identification.The last suggestion was for the school to review its list of clubs and school groups so that inactive groups, such as the Class of 2006, with funds left in their accounts can have the money returned to the Student Council account.Culver said that the BOE is developing a policy and procedure to close accounts that have been inactive for more than a year. He said that some of the accounts have only $1 in them.The memorandum attached to the management letter also reviewed internal areas that had been given suggestions for improvements during previous audits. Two areas were found to have improved while one area had an isolated minor misfiling.“I think [the audit] demonstrates that we run a pretty tight ship,” said Culver. “As always, there are things we can continue to improve on ... I’m happy these are the biggest problems we have to deal with.”

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