Woodville Tompkins Technical - Savannah Chatham County Public ...

SAVANNAH-CHATHAM COUNTY BOARD OF EDUCATION
Internal Audit Department
208 Bull Street, Room 310
Savannah, GA 31401
April 25, 2013
Mr. Alfred McGuire, Principal
Woodville Tompkins Technical and Career High School
151 Coach Joe Turner Street
Savannah, GA 31408
Dear Mr. McGuire,
We have completed our Change-in-Principal Follow-Up Review for Woodville Tompkins Technical and
Career High School. The purpose of this letter is to document the results of that review and to identify
actions that have already been taken or that will be taken in the future.
Review Objectives
The objectives of the review were to test internal controls for the business processes at Woodville
Tompkins Technical and Career High School, and to provide the principal with feedback on changes
implemented as a result of the original internal control review to ensure that internal controls are working
as expected.
Scope of Review
To complete the review, Internal Audit tested a sample of transactions covering the following business
processes at Woodville Tompkins Technical and Career High School:
• Payroll
• Purchasing and Accounts Payable
• Student Activity Funds
• Student Data
• Purchase Cards
Some transaction testing was performed during January 2013 using data available from the District’s
mainframe computer systems. This review was completed with site visits to the school on March 25,
2013.
We conducted this performance audit in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate
evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.
We believe that the evidence obtained provides a reasonable basis for our findings and conclusions
based on our audit objectives.
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Background
Mr. McGuire was appointed as interim principal at Woodville Tompkins Technical and Career High School
on July 1, 2012. This is his first assignment as a principal. He has been employed by SCCPSS since
August 9, 2006.
The business processes at Woodville Tompkins Technical and Career High School were last reviewed on
September 18, 2012. Previous reviews were completed on:
• March 1, 2012
• September 21, 2011
A summary of the results of the last three reviews is included in this report.
Woodville Tompkins Technical and Career High School has two secretaries. Both are full time
secretaries. One is responsible for the area of Payroll. She has been assigned to the school for one year
and has been employed by SCCPSS for one year. The other secretary is responsible for Purchasing and
Accounts Payable, Student Activity Funds, and Purchase Cards. This secretary has been assigned to this
school for one month. She has been employed by SCCPSS in various substitute positions for 11 and onehalf
years.
The Information Specialist is responsible for the area of Student Data. The Information Specialist has
been assigned to this school for one and one-half years. She has been employed by SCCPSS for 17
years.
Comparison of Reviews
We completed reviews of business processes at Woodville Tompkins Technical and Career High School
on the dates shown in the table. The number of errors found in each area during those reviews are shown
in this list. While some errors may be attributable to human error, we expect to see a decline in the
number of errors over time.
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Area/Finding
Mar. 1, 2012
Review
Sept. 18,
2012
Review
Results of Review and Opinion
The results of our review are listed for each of the business processes on the attachment to this letter. In
our opinion, these results show emerging improvements in the area of Purchasing and Accounts Payable;
proficiency in the area of Payroll, and no changes in Student Activity Funds and Student Data.
We consider a 50% reduction in the number of comments in any single area as emerging improvements.
Areas with all significant comments resolved are considered proficient, while exemplary improvements are
shown when all comments are resolved and/or best practices are in use.
We have also included information that you provided regarding the actions you have taken or will be taking
to strengthen internal controls in each area. These actions should provide the necessary internal control
improvements.
Internal Audit will schedule additional site visits to determine if progress is made toward strengthening
controls in these areas.
Mar. 25,
2013
Review
Payroll
• Missing/incomplete leave slip(s) 2 0 0
• Leave slip transaction was not entered into Kronos 3 2 0
Purchasing and Accounts Payable
• Packing slip(s) not signed and/or dated 1 2 1
• Receiver not entered into LEAFS within the required
timeframe 1 0 0
Student Activity Funds
• Incomplete or missing Report of Monies Collected/Check
Request 0 3 1
• Sponsor accounts were not signed 0 0 0
• Incomplete or missing sponsor receipts 0 3 3
• Sponsor did not give funds to bookkeeper within 24
hours 1 0 0
• Deposit not made within 24 hours 1 0 0
• Travel expense paid by Student Activity Funds 2 0 0
Student Data
• Disciplinary Referral Forms were missing/incomplete 2 2 2
• Disciplinary Referral Forms did not match the
information in PowerSchool 2 4 2
• Disciplinary Referral Form did not have signature of the
person entering the discipline data in PowerSchool 0 1 0
• Attendance in PowerSchool did not match action taken
on Disciplinary Referral Form. 0 0 1
Purchase Cards No Findings No Findings No Findings
We appreciate the assistance and support provided by the principal and the staff at Woodville Tompkins
Technical and Career High School in working with us to complete this Change-in-Principal Follow-Up
review.
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Sincerely,
Kelly Crosby
Senior Director, Internal Audit
C: Board of Education
Audit Committee
Superintendent
Chief of Staff
Chief Financial Officer
Chief Academic Officer
Chief Data and Information Officer
Chief of Campus Police
Executive Director of Human Resources
Interim Senior Director of Support Services
Interim Executive Director of Facilities Management
Executive Directors
Manager of Public Information and Community Engagement
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ATTACHMENT
Woodville Tompkins Technical and Career High School
Change-in-Principal Follow-Up Review
March, 2013
RESULTS OF REVIEW
The results of our Change-in-Principal Follow-up Review at Woodville Tompkins Technical and Career
High School are described below for each area we reviewed. Information that the Principal provided
describing the actions that have been taken or will be taken are included in italics at the end of each
section.
PAYROLL
We selected a sample of 10 leave transactions for review. We reviewed each leave slip, if available, for
completeness. We compared the leave slip to the data entered in Kronos (the District’s timekeeping
system). We found the following:
• All transactions followed District guidelines.
Properly completed leave slips that agree with payroll entries in Kronos are an important part of internal
control because they provide the documentation to support those payroll entries.
We selected a sample of employees from the Actual vs. Schedule report from Kronos. We compared the
scheduled work time for one week to the actual work time; we determined the number of hours
unaccounted for (if any) and looked for leave slips for those hours. We found the following:
All transactions followed District guidelines.
Recommendation(s):
Internal controls in this area appear to be functioning appropriately; therefore, we have no
recommendations.
PURCHASING AND ACCOUNTS PAYABLE
We selected 10 purchase orders for review. We compared the documentation at the school site to the
information in LEAFS, the District’s financial accounting system.
• One purchase order did not have a packing slip with a signature and date to show who received
the items and when they were received.
Packing lists or similar documentation that include dates and signatures are an essential part of internal
control because they provide evidence that the items were received, who had custody of the items, and
that receivers were entered in the LEAFS system within the required time period.
Recommendation(s):
Based on our findings, we recommend the following:
• All packages should be routed to a single person for receiving purposes. This person should
open the package, compare the contents to the packing list, then sign and date the packing list to
create accountability for all items received. After the packing list is signed, the contents of the
package can be distributed as necessary, while the packing list is maintained with the purchasing
documents.
Actions Taken or To Be Taken
Effective immediately, the Principal will select one person (administrative secretary) to handle all
packages. The individual will be responsible for opening packages, comparing content, and signing and
dating packing lists. A file will be created to ensure security and accountability for all packing slips.
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STUDENT ACTIVITY FUNDS
Receipts
We selected 10 receipt transactions for review. We reviewed the supporting documentation for accuracy
and completeness. We found the following:
• One Report of Monies Collected Form could not be located.
• The receipts supporting two Report of Monies Collected Forms could not be located.
• The receipts supporting one Report of Monies Collected Form were incomplete. They were
missing receipt information for funds less than $5.00.
Complete documentation of receipts, including a Report of Monies Collected Form, supports the deposit of
money into a specific fund. Completing the account (fund) name/number helps to ensure that money is
deposited to the correct fund. Signatures on the Report of Monies Collected Forms establish
accountability for the funds.
Disbursements
We selected 10 disbursement transactions for review. We reviewed the supporting documentation for
accuracy and completeness. We found the following:
• All transactions followed District guidelines.
Check requests are an important part of internal control. By completing the entire check request, the SAF
bookkeeper knows how to prepare the check, which fund number to use to generate the check, and can
verify that the check is being requested in accordance with the Activity Charter. The fund balance on the
check request assures the person approving the request that funds are available for use. Signatures of
the person requesting the check, approving the check and printing the check establish accountability for
the funds.
Recommendation(s):
Based on our findings, we recommend the following:
• Report of Monies Collected Forms should be completed entirely, including fund name/number,
receipt numbers (or list of names and amounts collected, if under $5 each), total amount of
money collected, reason for collection, and signature of the person submitting the funds.
Actions Taken or To Be Taken
During the April 16 th faculty meeting, the Principal will conduct a review of the policy and procedures for
student activity funds. The review will address the following:
Collecting Money
Receipts
Deposits
Fundraising procedures
STUDENT DATA
We selected five student discipline incidents for review. We compared the Disciplinary Referral Form to
the information in PowerSchool, the District’s student information system. If the student was assigned inschool
or out-of-school suspension, we also checked the student’s attendance data for those days. We
found the following:
• The incident code on one Disciplinary Referral Form did not agree with the incident code entered
in PowerSchool.
• The consequence code on one Disciplinary Referral Form did not agree with the consequence
code entered in PowerSchool.
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• The attendance in PowerSchool did not agree with the action taken for one Disciplinary Referral
Form.
• The Disciplinary Referral Forms were not located for two discipline incidents entered in
PowerSchool.
Disciplinary Referral Forms are the basis for mandatory state reporting on disciplinary issues. Fully
completing this form, including the referral code, signature of the person entering the information, and
disposition of the incident, improves the reliability of the data entered into PowerSchool. Reliable data in
the system is essential for effective use of student information, and for reliable reporting to the state.
Recommendation(s):
Based on our findings, we recommend the following:
• Disciplinary Referral Forms should be fully completed, including the referral code, name of person
making the referral, parent/guardian information, disposition of the incident, signature of the
person entering the information, and signature of the person entering the data in order to provide
complete and reliable information for state and local reporting.
• The data included on the Disciplinary Referral Form should be entered in PowerSchool accurately
for the discipline incident to provide complete and reliable information for state and local reporting.
• Attendance data in PowerSchool should agree with the disposition data entered in PowerSchool
as reflected on the Disciplinary Referral Form for the discipline incident.
Disciplinary Referral Forms should be signed by the person entering the incident in PowerSchool.
Actions Taken or To Be Taken
The Administrators and Information Specialist will meet monthly to review student discipline data. The
meeting will allow for regular review of disciplinary data, completed forms, reporting information, and
accuracy of PowerSchool reports.
PURCHASE CARDS
We selected five Purchase Card transactions for review. We reviewed the monthly reconciliations and
supporting documentation for those transactions.
• All transactions followed District guidelines.
The reconciliation process is an important control that serves to validate the proper use of purchase cards.
Recommendation(s):
Internal controls in this area appear to be functioning appropriately; therefore, we have no
recommendations.
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