audit_findings: 30

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rowid source report_number finding_number muni_id state entity_name entity_type entity_ext_id place_geoid match_method auditor report_title audit_type fiscal_year period_start period_end published_date finding_category severity questioned_cost cost_basis finding_title finding_text report_url fetched_at
30 wa-sao 1021283 2017-001   WA Bridgeport School District No 75 School District 1855   no_match Washington State Auditor's Office Accountability audit — Bridgeport School District No 75 Accountability 2017 2015-09-01 2017-08-31 2018-05-24 internal_controls       The District’s internal controls over Associated Study Body activities were insufficient to safeguard against potential loss and noncompliance with laws and regulations Background Districts may use Associated Student Body (ASB) funds for optional and noncurricular student activities that are cultural, athletic, recreational or social in nature, or that otherwise support ASB activities and programs. Bridgeport School District’s (District) ASB program collected revenue of $153,930 and $140,638 during fiscal years 2016 and 2017, respectively. Description of Condition Our examination identified the following conditions: Fundraisers and events: For each event or fundraiser, the ASB should retain source documentation of activity such as tickets sold, change in inventory, or manual receipts issued to reconcile against actual monies collected. Without this reconciliation, the ASB might not be able to detect potential losses of inventory of funds in a timely manner. We tested 16 ASB fundraisers and nine gated events, and found the District lacked adequate independent monitoring of ASB receipts. Further, documentation was either inadequate or missing. Specifically, the ASB did not:  Complete the final reconciliations of cas h receipts to activity, such as receipts, tickets sold, or change in inventory, on a timely basis for six fundraisers. Concession fundraiser activities occurring in September and October were not reconciled until June.  Print sales reports from the point-of-sales system after each of the nine gated events tested. As a result, activity from multiple events or for the entire month was included on the same report, limiting the District’s ability to reconcile actual funds deposited to expected revenues.  Retain documentation of p rom tickets sold before the event to either the District’s own students or other participating districts. As such, the ASB could not compare actual funds deposited to expected revenues.  Approve five fundraisers before the event began. Additionally, ASB Council minutes did not reflect approval for four events. Washington State Auditor’s Office Page 7  Perform a final profit analysis for five fundraisers. The ASB reconciled the prom event based on budgeted expenses rather than actual, resulting in an unexplained variance of $1,353. Minutes ASB meeting minutes did not clearly define ASB activity for approval, and did not consistently identify sufficient details and amounts for expenditures and fundraisers. Additionally, five of 30 documented meeting minutes did not specify whether a quorum was present. Similar deficiencies were communicated to the District in a finding in our prior audit. Cause of Condition The District has not allocated the necessary resources and oversight to establish adequate internal controls over ASB activities or to ensure ASB activities are handled in accordance with state laws and regulations, and are adequately supported and monitored. Effect of Condition Inadequate internal controls over ASB fundraising and disbursements, including insufficient approval and monitoring by the ASB Student Council, increase the risk that a loss or misappropriation of public funds might occur and not b e detected quickly, if at all. Recommendation We recommend the District improve internal controls over ASB activities to comply with state laws and regulation and provide adequate safeguarding of public resources. Specifically, we recommend the District:  Provide adequate training to staff and students involved in ASB fundraisers  Reconcile fundraiser receipts to expected revenues as derived from inventory sold, tickets or another method of estimating expected revenue  Prepare, retain and monitor all necessary records for ASB activities  Retain all ASB Student Council Minutes and clearly document formal approval of activities, purchases, and prior minutes Washington State Auditor’s Office Page 8 District’s Response Bridgeport School District concurs with the cause and effect of the ASB program condition. Key district employees will attend ASB training to ensure all staff are knowledgeable of the necessary internal control s. The District will provide in-service to all middle and high school staff on ASB requirements and procedures. Auditor’s Remarks We appreciate the District’s commitment to resolve the issues noted and we will follow-up during the next scheduled audit. Applicable Laws and Regulations WAC 392-123-010. The Accounting Manual, sets forth the requirements for the use of the accounting manual by the District. WAC 392-138-014 Accounting procedures and records, sets forth requirements for accounting methods and procedures to follow regulations and guidelines established in the Accounting Manual for Public Schools in the State of Washington. Accounting Manual for Public School Districts in the State of Washington, Chapter 3, Accounting Guidelines, Internal Control Structure, sets forth requirements for establishing and maintaining an effective system of internal controls. Accounting Manual for Public School Districts in the State of Washington, Chapter 9, Information Unique to Each Fund, Associated Student Bodies Association, sets forth guidelines for accounting of ASB funds. WAC 392 -138-125. Associated study body public moneys – Disbursement approval – Total disbursements, sets forth requirements for ASB budgets and disbursement approvals. RCW 28A.325.030 Associated student body program fund – Fund-raising activities – Non associated student body program fund moneys, sets forth requirements for conducting ASB fund-raising activities. RCW 28A.400.030 Superintendent’s duties, sets forth requirements for the school district superintendent to keep accurate records and detailed accounts for receipts and expenditures of school money. Washington State Auditor’s Office Page 9 https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021283&isFinding=false&sp=false 2026-07-30 13:24:54