{"database": "mytown-research", "table": "audit_findings", "rows": [[30, "wa-sao", "1021283", "2017-001", null, "WA", "Bridgeport School District No 75", "School District", "1855", null, "no_match", "Washington State Auditor's Office", "Accountability audit \u2014 Bridgeport School District No 75", "Accountability", 2017, "2015-09-01", "2017-08-31", "2018-05-24", "internal_controls", null, null, null, "The District\u2019s internal controls over Associated Study Body activities were insufficient to safeguard against potential loss and noncompliance with laws and regulations", "Background \nDistricts may use Associated Student Body (ASB) funds for optional and \nnoncurricular student activities that are cultural, athletic, recreational or social in \nnature, or that otherwise support ASB activities and programs. \nBridgeport School District\u2019s (District) ASB program collected revenue of $153,930 \nand $140,638 during fiscal years 2016 and 2017, respectively. \nDescription of Condition \nOur examination identified the following conditions: \nFundraisers and events: \nFor each event or fundraiser, the ASB should retain source documentation of \nactivity such as tickets sold, change in inventory, or manual receipts issued to \nreconcile against actual monies collected. Without this reconciliation, the ASB \nmight not be able to detect potential losses of inventory of funds in a timely manner. \nWe tested 16 ASB fundraisers and nine gated events, and found the District lacked \nadequate independent monitoring of ASB receipts. Further, documentation was \neither inadequate or missing. Specifically, the ASB did not: \n\uf0b7 Complete the final reconciliations of cas h receipts to activity, such as \nreceipts, tickets sold, or change in inventory, on a timely basis for six \nfundraisers. Concession fundraiser activities occurring in September and \nOctober were not reconciled until June. \n\uf0b7 Print sales reports from the point-of-sales system after each of the nine gated \nevents tested. As a result, activity from multiple events or for the entire \nmonth was included on the same report, limiting the District\u2019s ability to \nreconcile actual funds deposited to expected revenues. \n\uf0b7 Retain documentation of p rom tickets sold before the event to either the \nDistrict\u2019s own students or other participating districts. As such, the ASB \ncould not compare actual funds deposited to expected revenues. \n\uf0b7 Approve five fundraisers before the event began. Additionally, ASB \nCouncil minutes did not reflect approval for four events. \n \n \n \nWashington State Auditor\u2019s Office Page 7 \n\uf0b7 Perform a final profit analysis for five fundraisers. The ASB reconciled the \nprom event based on budgeted expenses rather than actual, resulting in an \nunexplained variance of $1,353. \nMinutes \nASB meeting minutes did not clearly define ASB activity for approval, and did not \nconsistently identify sufficient details and amounts for expenditures and \nfundraisers. Additionally, five of 30 documented meeting minutes did not specify \nwhether a quorum was present. \nSimilar deficiencies were communicated to the District in a finding in our prior \naudit. \nCause of Condition \nThe District has not allocated the necessary resources and oversight to establish \nadequate internal controls over ASB activities or to ensure ASB activities are \nhandled in accordance with state laws and regulations, and are adequately \nsupported and monitored. \nEffect of Condition \nInadequate internal controls over ASB fundraising and disbursements, including \ninsufficient approval and monitoring by the ASB Student Council, increase the risk \nthat a loss or misappropriation of public funds might occur and not b e detected \nquickly, if at all. \nRecommendation \nWe recommend the District improve internal controls over ASB activities to \ncomply with state laws and regulation and provide adequate safeguarding of public \nresources. Specifically, we recommend the District: \n\uf0b7 Provide adequate training to staff and students involved in ASB fundraisers \n\uf0b7 Reconcile fundraiser receipts to expected revenues as derived from \ninventory sold, tickets or another method of estimating expected revenue \n\uf0b7 Prepare, retain and monitor all necessary records for ASB activities \n\uf0b7 Retain all ASB Student Council Minutes and clearly document formal \napproval of activities, purchases, and prior minutes \n \n \n \n \nWashington State Auditor\u2019s Office Page 8 \nDistrict\u2019s Response \nBridgeport School District concurs with the cause and effect of the ASB program \ncondition. Key district employees will attend ASB training to ensure all staff are \nknowledgeable of the necessary internal control s. The District will provide \nin-service to all middle and high school staff on ASB requirements and procedures. \nAuditor\u2019s Remarks \nWe appreciate the District\u2019s commitment to resolve the issues noted and we will \nfollow-up during the next scheduled audit. \nApplicable Laws and Regulations \nWAC 392-123-010. The Accounting Manual, sets forth the requirements for the \nuse of the accounting manual by the District. \nWAC 392-138-014 Accounting procedures and records, sets forth requirements for \naccounting methods and procedures to follow regulations and guidelines \nestablished in the Accounting Manual for Public Schools in the State of \nWashington. \nAccounting Manual for Public School Districts in the State of Washington, \nChapter 3, Accounting Guidelines, Internal Control Structure, sets forth \nrequirements for establishing and maintaining an effective system of internal \ncontrols. \nAccounting Manual for Public School Districts in the State of Washington, \nChapter 9, Information Unique to Each Fund, Associated Student Bodies \nAssociation, sets forth guidelines for accounting of ASB funds. \nWAC 392 -138-125. Associated study body public moneys \u2013 Disbursement \napproval \u2013 Total disbursements, sets forth requirements for ASB budgets and \ndisbursement approvals. \nRCW 28A.325.030 Associated student body program fund \u2013 Fund-raising activities \n\u2013 Non associated student body program fund moneys, sets forth requirements for \nconducting ASB fund-raising activities. \nRCW 28A.400.030 Superintendent\u2019s duties, sets forth requirements for the school \ndistrict superintendent to keep accurate records and detailed accounts for receipts \nand expenditures of school money. \n \n \n \nWashington State Auditor\u2019s Office Page 9", "https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021283&isFinding=false&sp=false", "2026-07-30 13:24:54"]], "columns": ["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"], "primary_keys": ["rowid"], "primary_key_values": ["30"], "units": {}, "query_ms": 35.31053598271683, "source": "MyTown", "source_url": "https://mytown.theboringparts.com", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/"}