Internal Audit of Henry Abbott Tech High School Student Trustee Account April 2012
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STATE DEPARTMENT OF EDUCATION OFFICE O F INTERNAL AUDIT ADVISORY MEMORANDUMDATE: April 4, 2012 TO: Pa t Ciccone, Superintendent Connecticut Technical High School System Brian Mahoney, Chief Financial Officer Finance and Internal Operations / / 2 FROM: Richard LeMay, Supervising Accounts Examine ./ XI Office oflntemal Audit ; , 7'-k.(,r RE:Henry Abbott Technical High School - Student Trustee Account j During our recent examination o f the Student Trustee Account CST A) at Henry Abbott Technical High School, we identified certain practices that we believe should be brought to you!' attention at this time in order to afford the opportunity for corrective action in a timely manner. Th e details o f ou r findings are reported below. Background On February 2, 2012 we met with Connecticut Technical High School System (CTHSS) Central Office staff to discuss their concerns with ST A transactions at Henry Abbott Technical High School. Specifically, 1) Student Trustee Account funds being used for transactions normally funded from state operating funds and 2) the disposition o f Class o f 1992 funds after a recent inquiry from a Class o f 1992 representative. On February 7, 2012 we performed a review o f recent ST A activities at Henry Abbott Technical High School that included examinations o f STA purchase records and inquiries with applicable school staff. Findings #1Student Trustee Account Purchases Through inquiry with the School's Principal and Business Manager an d our review o f transacti ns involving purchases, we revealed the following instances in which the school did not adhere to established operating procedures or policies associated with ST A transactions: On November 7, 2008 the school transferred $10 ,000.00 from the Kenneth A. Michael Scholarship Account to the Miscellaneous and General Surplus account within the STA. Student council minules indicate approval o f the transfer. Based on scholarship criteria, The Kenneth A. Michael Scholarship Account is to be used for post-secondary scholarships and/or tool/equipment awards. Th e Principal has stated that the monies were used for gym repairs/equipment that had not been approved as paft o f the school's renovation project. Documentation reviewed by OIA indicated that approximately $91,235.00 wa s spent via the ST A on gy m related repairs/equipment and approximately $8,765.00 remained in th e Mi ceIJaneous and General Surplus account. Th e School has since transferred approximately $J5,000.00 back into the Kenneth A. Michael Scholarship Account. In addition, ou r review o f 2010-2011 an d 2011-2012 ST A purchases revealed that approximately $1,825.00 was disbursed for non-student activity related activities including newspaper advertising, open house signs and a school sponsored dinner.
