Casey releases audit of Frazier School District
Auditor General Robert P. Casey, Jr. has released an audit of the Frazier School District that recommended stronger oversight of district operations. “The Department of the Auditor General audits every school district in Pennsylvania to ensure the state funds are being spent according to law and regulations,” Casey said. “While the findings in this audit will not have a significant financial impact on the Frazier School District, our recommendations will help administrators improve district operations.”
A review of Frazier professional employees’ certificates and assignments disclosed that an administrator might have had an expired provisional certificate. Because the auditor general does not have the authority to determine certification irregularities, the finding was submitted to the state Department of Education’s Bureau of Teacher Certification and Preparation. If the bureau confirms the finding, the district would be subject to a subsidy forfeiture of $1,803.
The audit also found that the district’s outside software vendor had unmonitored access to the district’s computer system. The district had no policy requiring written authorization for vendor updates to key applications or for changes in user data. It also lacked policies and procedures for controlling the activities of vendors and other consultants on the system. Additionally, the audit noted that the contract provided insufficient protection for the district against vendor errors. Auditors did not observe improper activity in the system, but they warned that security weaknesses could lead to errors or fraud in commonwealth subsidies and should be addressed promptly. Casey recommended steps to implement a more effective security policy. District officials agreed with the finding and indicated they were acting to implement solutions.
School district audits conducted by the Department of the Auditor General ensure that districts receive accurate state funding, that state funds are spent according to applicable laws and regulations and that the operations guiding their expenditure are proper. These audits differ from those conducted by local independent auditors, which render opinions on the fair presentation of school districts’ financial statements. These local audits, which are required by state and federal law, are primary source of information on school districts’ financial positions and the results of their operations.
The Frazier School District spent $8.8 million in 1998-99 and $9.3 million in 1999-2000. It received state funding of $6.3 million for 1998-99 and $6.6 million for 1999-2000. The audit covered the district’s record keeping for the 1998-99 and 1999-2000 school years. It also examined certification from July 2000 through July 2002.