Harrisburg City School District Performance Audit Report - 04 30 08

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HARRISBURG CITY SCHOOL DISTRICT DAUPHIN COUNTY, PENNSYLVANIA PERFORMANCE AUDIT REPORT FOR THE YEARS ENDED JUNE 30, 2005, 2004 AND 2003, AND IN CERTAIN AREAS EXTENDING BEYOND JUNE 30, 2005 WITH FINDINGS, RECOMMENDATIONS AND STATUS OF PRIOR YEARS’ FINDINGS, OBSERVATION AND RECOMMENDATIONS THROUGH JULY 31, 2007 HARRISBURG CITY SCHOOL DISTRICT DAUPHIN COUNTY, PENNSYLVANIA PERFORMANCE AUDIT REPORT FOR THE YEARS ENDED JUNE 30, 2005, 2004 AND 2003, AND IN CERTAIN AREAS EXTENDING BEYOND JUNE 30, 2005 WITH FINDINGS, RECOMMENDATIONS AND STATUS OF PRIOR YEARS’ FINDINGS, OBSERVATION AND RECOMMENDATIONS THROUGH JULY 31, 2007 HARRISBURG CITY SCHOOL DISTRICT CONTENTS Page Independent Auditor’s Report ..................................................................................................... 1 Background ................................................................................................................................. 5 Objectives, Scope and Methodology .......................................................................................... 7 Conclusions ................................................................................................................................. 9 Objective No. 1 ............................................................................................................... ...
Published : Friday, September 23, 2011
Reading/s : 21
Number of pages: 73
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HARRISBURG CITY SCHOOL DISTRICT

DAUPHIN COUNTY, PENNSYLVANIA

PERFORMANCE AUDIT REPORT


FOR THE YEARS ENDED JUNE 30, 2005, 2004 AND 2003,
AND IN CERTAIN AREAS EXTENDING BEYOND JUNE 30, 2005

WITH FINDINGS, RECOMMENDATIONS AND

STATUS OF PRIOR YEARS’ FINDINGS, OBSERVATION AND

RECOMMENDATIONS

THROUGH JULY 31, 2007














HARRISBURG CITY SCHOOL DISTRICT
DAUPHIN COUNTY, PENNSYLVANIA
PERFORMANCE AUDIT REPORT


FOR THE YEARS ENDED JUNE 30, 2005, 2004 AND 2003,
AND IN CERTAIN AREAS EXTENDING BEYOND JUNE 30, 2005
WITH FINDINGS, RECOMMENDATIONS AND
STATUS OF PRIOR YEARS’ FINDINGS, OBSERVATION AND RECOMMENDATIONS
THROUGH JULY 31, 2007




HARRISBURG CITY SCHOOL DISTRICT
CONTENTS

Page

Independent Auditor’s Report ..................................................................................................... 1


Background ................................................................................................................................. 5


Objectives, Scope and Methodology .......................................................................................... 7


Conclusions ................................................................................................................................. 9

Objective No. 1 ............................................................................................................... 9

Objective No. 2 ............................................................................................................... 33


Supplementary Information: Schedule and Description of State Revenue Received ................. 61


Audit Report Distribution List .................................................................................................... 65

































The Honorable Edward G. Rendell
Governor
Commonwealth of Pennsylvania
Harrisburg, Pennsylvania 17120

Mr. Calobe Jackson, Jr., Board of Control Chairman
Harrisburg City School District
2101 North Front Street, Building 2
Harrisburg, Pennsylvania 17110

Dear Governor Rendell and Mr. Jackson:

We have conducted a performance audit of the Harrisburg City School District for the years
ended June 30, 2005, 2004 and 2003, and in certain areas extending beyond June 30, 2005. Our
audit was conducted pursuant to 72 P.S. § 403 and in accordance with Government Auditing
Standards issued by the Comptroller General of the United States.

Our audit was limited to the following objectives:

• Objective No. 1 - To determine if the Harrisburg City School
District complied with applicable state laws, regulations, contracts,
grant requirements, and administrative procedures falling within
the scope of our audit; and

• Objective No. 2 - To determine
District took appropriate corrective action to address the findings,
observation and recommendations contained in our prior audit
report.

To plan and perform our audit of the Harrisburg City School District, we considered the district’s
internal controls pertinent to our audit objectives. Based on our consideration of these internal
controls we determined audit procedures for the purpose of reporting on our audit objectives, but
not to provide assurance on the effectiveness of the district’s internal controls. However, any
significant internal control deficiencies found during our audit were included in our report.

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Independent Auditor’s Report (Continued)

The results of our tests indicated that, in all significant respects, the Harrisburg City School
District was in compliance with applicable state laws, regulations, contracts, grant requirements,
and administrative procedures falling within the scope of our audit and took appropriate
corrective action to address the findings, observation and recommendations contained in our
prior audit report, except as noted in the following findings. We also identified internal control
weaknesses as discussed in Finding No. 8 of Objective No. 1. The findings are discussed further
in the Conclusions section of this report:

Objective No. 1

Finding No. 1 – General Fund Deficit of $2,960,656 as of June 30, 2006
Finding No. 2 – Early Childhood Fund Deficit of $3,093,804

Finding No. 3 – Athletic Fund Deficit of $944,883
Finding No. 4 – Inaccurate Reporting of the Number of Nonpublic Pupils
Transported Resulted in Transportation Subsidy
Underpayments of $46,970

Finding No. 5 – Vehicle Mileage Allowances Violated Internal Revenue
Service Regulations
Finding No. 6 – Administrative Wage Errors

Finding No. 7 – Failure to Obtain Memorandum of Understanding
Finding No. 8 – Unmonitored Vendor System Access and Logical Access
Control Weaknesses

Finding No. 9 – Weak Internal Controls in Procedures Used to Process
Requests for Reimbursement
Objective No. 2
Finding – Social Security and Medicare Taxes Reimbursement
Underpayments
Finding – Certification Irregularities

Finding – Inaccurate Reporting of Membership
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Independent Auditor’s Report (Continued)

Finding – Inadequate Computer Controls
Finding – Inability to Provide Complete and/or Accurate Data
Supporting Reports Submitted to the Department of
Education
Finding – Board Members Failed to File Statements of Financial
Interests in Violation of the State Public Official and
Employee Ethics Act

We believe that our recommendations, if implemented by the district, will improve the internal
control weaknesses identified and help ensure compliance with applicable state laws, regulations,
contracts, grant requirements, and administrative procedures falling within the scope of our
audit.

The accompanying supplementary information is presented for purposes of additional analysis.
We did not audit the information and, accordingly, express no form of assurance on it.

Sincerly,





July 31, 2007, except for JACK WAGNER
Finding No. 8, Objective No. 1, Auditor General
and Finding No. 8, Objective No. 2,
for which the date was August 22, 2007

cc: Mr. Trent Hargrove, Board of Control Vice-Chairperson
Mr. Brad Furey, Board of Control Vice-Chairperson
Ms. Clare L. Jones, Board of Control Vice-Chairperson
Ms. Julie Anne Mackey, Board of Control Secretary
Ms. Ester Edwards, Board of Control Member
Ms. Danielle Hairston-Green, Board of Control Member
Dr. Gerald Kohn, Superintendent

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