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Office of Auditor General
The school activity accounts1 for Fairfax County Public Schools (FCPS) were audited for the period from July 1, 2016 to June 30, 2017. The primary purpose of the audit was to determine if cash balances were properly stated as of June 30, 2017, but an important secondary purpose was to determine the level of compliance with policies and procedures. The school activity accounts were examined as of year-end at the 203 sites in the division. This report details the items the Office of Auditor General noted at the schools that were in conflict with FCPS policies and procedures and/or best practices, but do not have a material effect on the financial statements. The results of the audit were provided to each individual school detailing any findings noted during the audit. Schools receiving a significant number of exceptions or where a pattern of noncompliance was noted received a recommendation to follow-up with Financial Services for assistance. There were nine high schools, one middle school, and eight elementary schools recommended for follow-up. The audit results of seven high schools, nine middle schools, 63 elementary schools, four other schools/centers, and three departments were positive with no exceptions noted. The schools in both of these categories have been summarized on the last page of this report. Audit results are based on School Board policies and regulations, FCPS’ accounting procedures, and proper internal controls. For example, Policy 5810 Administration of School Activity Funds states that “The Division Superintendent shall establish rules, regulations, and procedures for the conduct, operation, and maintenance of school activity funds and for the safeguarding, accounting, and auditing of all funds received and derived from school activities.” Regulation 5810 School Activity Funds Management establishes these “divisionwide policies and accounting procedures to ensure uniformity in the administration of school activity funds and establish proper management procedures for school activity fund accounts.” Additional guidance is provided through training, documented manuals, outreach visits, and email updates. Each principal received a copy of his or her school’s individual audit results. Principals agreed with our recommendations unless otherwise noted. A summary of all audit results has been included in a table beginning on page four of this report. The following items were examined during the audit: Cash Receipts
Controls and safeguards over cash receipts
Timeliness of deposits
Verification that receipts were deposited into the appropriate account
Collections by staff and the timely transmittal of these receipts to the finance technician/administrative assistant
Bank reconciliations for completeness, accuracy, and timeliness
1 School activity funds are not allocated by the School Board during the budgetary process. School activity funds are non-appropriated funds received from school activities (e.g., athletic gate receipts, club dues, donations, fees, fundraising, grants, PTA/PTO support, etc.).
FY17 School Activity Funds Audit Exceptions Noted
October 2017
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 2 of 18 October 2017
A sample of receipts for accuracy and compliance with policies, regulations, and procedures
Cash Disbursements
Verification that purchases made for goods and services were allowable for the source of funds used
Purchases were made in accordance with policies, regulations, and procedures
A sample of expenditures for proper supporting documentation and compliance with policies, regulations, and procedures
Accounting Procedures
School safes to ensure they were securely located, properly locked, and access properly restricted
Fund transfers between cash accounts
Deficit accounts for reasonableness
Other accounts as to the purpose, source, and use of funds The following discrepancies were noted during the audit and were communicated directly to the schools after each school visit. Refer to the table at the end of this report for a breakdown of each area by topic and location audited. Exception Category No. 1: Cash Receipts Several schools had a variety of discrepancies related to cash receipts. Some of these discrepancies included:
Sponsors/teachers not turning in funds daily to the finance technician/administrative assistant
Deposits not being made in a timely manner
Receipts were not sufficiently supported Exception Category No. 2: Cash Disbursements Several schools had a variety of discrepancies related to cash disbursements. Some of these discrepancies included:
Improper use of funds/vendor
Late payment of obligations
Insufficient supporting documentation
Insufficient competitive bid documentation
Not properly following travel regulations
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 3 of 18 October 2017
Exception No. 3: Accounting Procedures Several schools had a variety of discrepancies related to accounting procedures. Some of these discrepancies included:
Appearance of a conflict of interest
Incorrect account usage
Improper posting of cash receipts
Not completing year-end procedures in a timely manner
Insufficient reconciliation procedures
Failure to return unused advanced appropriated funds
Failure to clear account deficits
Insufficient safeguarding of assets
Failure to close social/sunshine finds
Failure to follow-up on outstanding checks
The table below summarizes the number of audit findings in each category by site. The table also highlights those sites having a clean audit and those which have been referred to Financial Services for additional assistance.
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 4 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
High Schools:
Annandale * X 6 1 3 1 1 1 1
Centreville
1 1 5
Chantilly X 1 1 1 8
Edison 2 6
Fairfax 3 1
Falls Church X
Hayfield X
Herndon 1
Lake Braddock X
Langley X
Lee 2 1
Madison X
Marshall X
McLean X 6 1 2 1 1 2
Mount Vernon 2 1 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 5 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
High Schools continued:
Oakton X
3 3 1 1 4
Robinson * 3
South County X 6 4 1 1
South Lakes
1
Stuart X 1 1 2 5 3 1 1 4
Thomas Jefferson X 2 2 1 1 1
West Potomac 1
West Springfield X
Westfield X 1 2 1 1 3
Woodson X 2 1
Middle Schools:
Carson 3 1 1 1
Cooper 1 1 1
Franklin X
Frost X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 6 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Middle Schools continued:
Glasgow 2
Herndon 4 1
Holmes * 3
Hughes 2
Irving * X 1 4 4 3 1 4 2 1 1
Key 1 1
Kilmer 1 1
Lanier 2 2 2
Liberty X
Longfellow X
Luther Jackson X
Poe 1
Rocky Run 1
Sandburg 8 3
South County X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 7 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Middle Schools continued:
Stone X
Thoreau X
Twain 1
Whitman X
Elementary Schools:
Aldrin 3
Annandale Terrace X
Armstrong X
Bailey's (lower) X 1 9 1 2 5 2 1
Bailey's Upper X 2 10
Beech Tree 10
Belle View X
Belvedere 1
Bonnie Brae 1
Braddock 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 8 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Bren Mar Park 1
Brookfield 3
Bucknell 5 1
Bull Run * 3 1
Bush Hill 5 5
Camelot 3
Cameron 1
Canterbury Woods X
Cardinal Forest X
Centre Ridge X
Centreville 1 3 2 1
Cherry Run 2
Chesterbrook X
Churchill Road 1 1
Clearview * X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 9 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Clermont 4
Coates * X
Columbia X
Colvin Run X
Crestwood 7 1
Crossfield 3
Cub Run 1
Cunningham Park X
Daniels Run X 8 3 1
Deer Park 1
Dogwood 1 1
Dranesville X
Eagle View 1
Fairfax Villa X
Fairhill X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 10 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Fairview X 1 5 8 1 4
Flint Hill X
Floris X
Forest Edge * X 2 4 1
Forestdale 1 2 1
Forestville 3
Fort Belvoir 2
1
Fort Belvoir Primary
3 2
Fort Hunt X
Fox Mill X
Franconia X
Franklin Sherman X
Freedom Hill X
Garfield 1
Glen Forest X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 11 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Graham Road 1
Great Falls 5 2
Greenbriar East X
Greenbriar West 1
Groveton X
Gunston X
Halley X
Haycock 1 1
Hayfield X
Herndon 1
Hollin Meadows X 1 1 2 2 1 4 4 1
Hunt Valley X
Hunters Woods 1
Hutchison 2
Hybla Valley * 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 12 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Island Creek X
Keene Mill 1
Kent Gardens X
Kings Glen X
Kings Park X
Lake Anne X
Lane 1
Laurel Hill 1
Laurel Ridge 1 2 1
Lees Corner X
Lemon Road 4
Little Run 1
London Towne X
Lorton Station 5 2 1 1
Louise Archer 1 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 13 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Lynbrook X
Mantua X 2 2 1
Marshall Road 4
Mason Crest X
McNair 2
Mosby Woods X
Mount Eagle 1 1
Mount Vernon Woods X
Navy 2 1
Newington Forest 1
North Springfield X
Oak Hill X
Oak View X
Oakton 2
Olde Creek 1 1 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 14 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Orange Hunt 1
Parklawn X
Pine Spring 1 4
Poplar Tree X 4 2 17 1 1 10 2
Powell
2 1
Providence X
Ravensworth 1
Riverside 2
Rolling Valley 2
Rose Hill 1
Sangster 4 1 2
Saratoga 2
Shrevewood X
Silverbrook X
Sleepy Hollow X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 15 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
Spring Hill X
Springfield Estates 1
Stenwood 2
Stratford Landing X
Sunrise Valley X
Terra Centre 2 1
Terraset X
Timber Lane X
Union Mill X
Vienna X
Virginia Run X
Wakefield Forest 1 1
Waples Mill 1
Washington Mill X
Waynewood 1 1 1 1
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 16 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Elementary Schools continued:
West Springfield 1 2
Westbriar X
Westgate 1
Westlawn X
Weyanoke 1
White Oaks X
Willow Springs X
Wolftrap 1
Woodburn X
Woodlawn X
Woodley Hills 1 1
Other Schools:
Bryant Alternative 1
Burke (Center) School X
Cedar Lane Center X
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 17 of 18 October 2017
School Activity Funds Audit Summary Audit Results by School For the Year Ended June 30, 2017
Location Audited
Notes: Locations in italic had a desk audit. Those with an asterisk * also had a business process turnover audit during the fiscal year. All others had a full audit.
Cle
an
Au
dit
Cash Receipts
Cash Disbursements
Accounting Procedures
Refe
rre
d t
o F
ina
nc
ial
Se
rvic
es
fo
r
Ass
ista
nc
e
Tim
ely
Re
ce
ipt
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Tim
ely
De
po
sit
Ins
uff
icie
nt
Do
cu
me
nta
tio
n
Co
mp
eti
tive
Bid
s
Pro
mp
t P
ay
me
nt
Ob
lig
ati
on
s
Tra
ve
l
Imp
rop
er
Use o
f P
roc
ure
men
t C
ard
Imp
rop
er
Use o
f V
en
do
r o
r F
un
ds
Ap
pe
ara
nce
of
Co
nfl
ict
of
Inte
res
t
Inc
orr
ec
t A
cc
ou
nt
Usa
ge
Imp
rop
er
Po
sti
ng
of
Ca
sh
Re
ce
ipts
Ye
ar-
En
d P
roc
ed
ure
s
Rec
on
cilia
tio
n
Ad
va
nc
ed
Ap
pro
pri
ate
d F
un
ds
Fu
nd
& D
efi
cit
Bala
nc
es
Sa
feg
ua
rdin
g o
f A
ss
ets
Su
ns
hin
e F
un
ds
/ S
ocia
l F
un
ds
Ch
ec
ks
>1
80 d
ays
Other Schools continued:
Chantilly Academy 3 1 1 2 1
Davis Career Center
2
Edison Academy X
Key Center 1
Kilmer Center 2
Mountain View Alternative 1
Pulley Center X
Quander Road School 4
Departments:
Adult & Community Education
X
Fairfax County Adult High X
Special Services X
Total Findings Noted 0 0 65 52 23 66 8 106 9 1 11 1 30 4 24 28 6 60 13 2 27
Number of Schools with finding
18 86 31 17 11 16 7 38 4 1 11 1 20 1 24 11 6 26 12 2 10
Office of Auditor General FY17 School Activity Funds Audit-Exceptions Noted 18 of 18 October 2017
The following schools were completed with no reportable audit findings or suggestions for improvement. High Schools: Falls Church Hayfield Lake Braddock Langley Madison Marshall West Springfield
Middle Schools: Franklin Frost Liberty Longfellow Luther Jackson Stone South County Thoreau Whitman
Other Schools: Burke (Center) School Cedar Lane Center Edison Academy Pulley Center
Departments: Adult & Community Education Fairfax County Adult High Special Services
Elementary Schools:
Annandale Terrace Armstrong Belle View Canterbury Woods Cardinal Forest Centre Ridge Chesterbrook Clearview Coates Columbia Colvin Run Cunningham Park Dranesville Fairfax Villa Fairhill
Flint Hill Floris Fort Hunt Fox Mill Franconia Franklin Sherman Freedom Hill Glen Forest Greenbriar East Groveton Gunston Halley Hayfield Hunt Valley Island Creek Kent Gardens
Kings Glen Kings Park Lake Anne Lees Corner London Towne Lynbrook Mason Crest Mosby Woods Mount Vernon Woods North Springfield Oak Hill Oak View Parklawn Providence Shrevewood Silverbrook
Sleepy Hollow Spring Hill Stratford Landing Sunrise Valley Terraset Timber Lane Union Mill Vienna Virginia Run Washington Mill Westbriar Westlawn White Oaks Willow Springs Woodburn Woodlawn
It was recommended that the following schools reach out to Financial Services for assistance: High Schools:
Annandale Chantilly McLean Oakton South County Stuart Thomas Jefferson Westfield Woodson
Middle Schools:
Irving
Elementary Schools:
Baileys Upper Baileys (Lower) ** Daniels Run Fairview Forest Edge Hollin Meadows Mantua Poplar Tree **
** School was noted to have significant documentation issues such that the audit could not verify that funds collected were properly posted, deposited, and utilized. School should be a priority for outreach efforts.
