"In accordance with the August 4, 2008, memorandum from the chief operating officer (COO), the expenditure of general funds to provide refreshments for staff meetings (IAF account 11) and appreciation (IAF account 20) is limited to $45 per staff full time equivalent per fiscal year. You have exceeded this allowable amount for fiscal year 2009 as of March 31, 2009. We also found instances in which expenditures for these items were incorrectly classified and recorded in various other accounts."
"In addition, our review revealed the following weaknesses in accountability for the trip to New Orleans:
MCPS form 280-41 indicated 10 students paid various amounts to go on the trip, but other information indicated that 19 students participated.
Although the completed MCPS form 210-4, Travel/Study Approval for Overnight and Extended Trips out of the Washington Metropolitan Area indicated "fundraising and grant funding" as a source of money for those students unable to pay, it did not appear that fund raising or grant revenues were recorded in the IAF, and trip expenses appear to have been paid directly by the non staff member or his corporation
We recognize that the New Orleans trip served a worthwhile educational purpose. The failure, however, to record all transactions associated with the trip in the IAF records weakens accounability and makes it impossible to determine if all fees paid by students were applied to the cost of the trip, or to determine the effectiveness of trip planning."
Wednesday, December 16, 2009
Highlights from the Report on Audit of Independent Activity Funds for the Period November 1, 2007 through March 31, 2009