This operational audit for the period July 1, 2003, through June 30, 2004, disclosed the following:

Finding No. 1:  Board Minutes

Minutes from two regular Board meetings were missing.

Finding No. 2:  Capital Assets Reconciliations

Capital outlay expenditures were not reconciled to capital asset records.

Finding No. 3:  Annual Facility Inspections

Deficiencies noted on annual facility inspections were not always corrected in a timely manner.

Finding No. 4:  Educational Facilities – Safety Procedures

Documentation was not maintained to evidence the delivery of school floor plans to local law enforcement and fire departments.

Finding No. 5:  Performance Pay Plan

The Instructional Personnel Performance Pay Plan contained provisions that significantly limited participation.

Finding No. 6:  Bank Reconciliations

Bank reconciliations were not always performed and documented in an adequate manner.

The Superintendent's written response to the audit findings included in the audit report can be viewed on the Auditor General Web site.