Five Year Comparison of Audit Findings
School store or P.E. uniform sales made more/less profit than potential based upon ratio analysis
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
4
|
4 |
12 |
4 |
6 |
| Percentage of schools with the finding |
4% |
5% |
13% |
4% |
7% |
Donation in excess of $250.00 which the school did not formally acknowledge
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
10 |
9 |
9 |
5 |
5 |
| Percentage of schools with the finding |
11% |
10% |
10% |
6% |
6% |
Failure to report property acquisition to property and records department
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
8
|
7 |
6 |
9 |
3 |
| Percentage of schools with the finding |
9% |
8% |
7% |
10% |
3% |
Proper fund-raising forms were not completed (MIS582 and/or MIS583)
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
7
|
7 |
8 |
9 |
9 |
| Percentage of schools with the finding |
8% |
8% |
9% |
10% |
10% |
Weaknesses found in fee based program
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
8 |
8 |
2 |
2 |
3 |
| Percentage of schools with the finding |
9% |
10% |
2% |
2% |
3% |
Payments made to individuals without going through payroll or financial accounting
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
11 |
12 |
4 |
6 |
12 |
| Percentage of schools with the finding |
12% |
14% |
4% |
7% |
13% |
Purchase orders not utilized as required
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
8
|
9 |
0 |
0 |
1 |
| Percentage of schools with the finding |
9% |
11% |
0% |
0% |
1% |
Money collected by teachers or staff was not remitted to the bookkeeper in a timely manner
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
8 |
3 |
0 |
0 |
1 |
| Percentage of schools with the finding |
9% |
4% |
0% |
0% |
1% |
Material weaknesses in the cash receipt/cash disbursement process
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
2 |
4 |
15 |
13 |
13 |
| Percentage of schools with the finding |
2% |
5% |
16% |
14% |
14% |
Account ended the year with a negative balance
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
0 |
0 |
1 |
1 |
1 |
| Percentage of schools with the finding |
0% |
0% |
1% |
1% |
1% |
Failure to obtain cooperative organization report or cooperative organization was not properly formed
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Number of schools with the finding |
7 |
7 |
5 |
6 |
4 |
| Percentage of schools with the finding |
8% |
8% |
5% |
7% |
4% |
Totals
| Year |
2023 |
2022 |
2021 |
2020 |
2019 |
| Total Number of findings |
70 |
85 |
73 |
58 |
59 |
| Total Number of Schools with Internal Funds |
92 |
92 |
92 |
92 |
91 |