CVCS Transportation Audit - The Observer

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Independent Accountant’s Report on Applying Agreed-upon Procedures To the Audit Committee of Cassadaga Valley Central School District: We have performed the procedures contained in the enclosure to this letter, which were agreed to by the audit committee and management of the Cassadaga Valley Central School District, solely to assist you with performing certain internal audit procedures of the Cassadaga Valley Central School District as of December 31, 2010. We conducted our work in accordance with the U. S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance when performing and reporting the results of agreed-upon procedures. You are responsible for the adequacy of these procedures to meet your objectives and we make no representation in that respect. The procedures we agreed to perform consist of various tests of cash disbursements. The enclosure contains the agreed-upon procedures and our results. All procedures were performed as of December 31, 2010, unless otherwise noted. The procedures and findings are described on pages 4-17: We were not engaged to, and did not, conduct an audit, the objective of which would be the expression of an opinion on the specified elements, accounts, or items. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the information and use of the management of the District, the Board of Education and the Audit Committee of the Cassadaga Valley Central School District and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. January 12, 2011 Bahgat & Laurito-Bahgat, Certified Public Accountants, P.C. 4
Agreed Upon Procedures Procedure # 1 All checks paid to Jamestown Unit Parts (NAPA) for the fiscal year July 1, 2009 through June 30, 2010 and for the period of July 1, 2010 through November 30, 2010 were tested to determine whether only materials and supplies appropriate to the District’s vehicles were purchased. Additionally, all checks paid to Brookline Machine Co. were tested for the same time periods. We also inquired as to the procedures for purchasing materials and supplies at the transportation department. The part numbers listed on the invoices were checked to the corresponding part number on the vendor’s website, to determine what type of vehicle the part is used for, then checked to the work orders to determine if the part was used in the maintenance of a District vehicle and additionally checked to the inventory listings to determine if the part was still in inventory if not found on a work order. The District bid various material and supplies for the fiscal year 2010-2011. Checks paid during the 2010-2011 fiscal year were also tested to ensure that District was purchasing the materials and supplies that were bid from the approved vendors at the accepted bid prices. A total of 35 checks were tested. Summary of Results Purchasing procedures: One mechanic is responsible for ordering most of the materials and supplies for the transportation department. All mechanics and the Supervisor sign for the receipt of materials and supplies purchased. All invoices are then approved by the Supervisor and forwarded to the business office for payment. The same mechanic who performs the ordering of the materials and supplies enters all the materials and supplies into Transfinder, the software program that tracks parts inventory, and prepares all of the work orders. All parts are to be entered into Transfinder as inventory, then removed from inventory, when the part is used in the maintenance of a District vehicle or piece of equipment, through the creation of a work order. The part numbers in Transfinder correspond to the vendor part numbers. 5
Page 1 and 2: Agreed Upon Procedures System Test
Page 3: Table of Contents INTERNAL AUDIT Ph
Page 7 and 8: Agreed Upon Procedures Procedure #
Page 15 and 16: Recommendations The following are r
Page 17 and 18: Recommendations Time added to bus r
Page 19 and 20: District Response Management Respon
Page 21 and 22: District Response Purchase and rece

CVCS Transportation Audit - The Observer

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