In both cases, the state auditor’s office says, the district didn’t have proper controls in place to supervise the funds. That led to higher than necessary expenditures per student in the district’s Title I funds, which are allocated for educating children who are at risk of not meeting state academic standards and reside in areas with high concentrations of children from low-income families.
In fiscal 2019, the district spent about $931,000 in Title I federal funding. But auditor’s office says because it used an incorrect enrollment report to calculate the percentage of low-income families, it over-awarded funding to Quincy Innovation Academy by $3,420. The Academy was allocated per-pupil expenditures of $387, not the required $277.
In ASB programs, the audits found, the district had few safeguards on thousands of dollars brought in by student fundraising events. Quincy School District’s ASB program collected revenues of $424,013 in fiscal 2018 and $438,469 the following year.
But for eight fundraising events examined by the state, the district did not do appropriate bookkeeping and reconciliation, and at times could not document that events were properly approved by the ASB Student Council and advisor.
The failures of oversight “increase risk that a loss or misappropriation of public funds could occur and not be detected in a timely manner, if at all,” the audit report states.
The district says it’s aware of the problems, and taking steps to fix them.