Organization: | Office of the State Auditor |
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Date published: | November 19, 2018 |
Executive Summary
In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of Helen Y. Davis Leadership Academy Charter Public School (DLA) for the period July 1, 2014 through June 30, 2017. In addition, we reviewed DLA’s personnel policy and the former executive director’s employment contracts for fiscal years 2003 through 2014 to determine the amount of sick time accrued during her employment. This audit was initiated at the request of the state’s Department of Elementary and Secondary Education (DESE) and was intended to assess whether the school’s board exercised proper oversight of school activities.
Below is a summary of our findings and recommendations, with links to each page listed.
DLA’s board of trustees made an unallowable payment of $117,743 for unused sick time to the school’s former executive director. |
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The board should not approve any employment-related payments to a person unless the payments are specifically authorized under the person’s employment contract. |
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The former executive director’s employment contract did not establish effective performance measures and may have provided her with excessive compensation. |
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DLA paid for inadequately documented and/or unallowable credit card transactions totaling $126,333. |
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DLA inappropriately used $23,294 in school funds to directly benefit employees, including its former executive director. |
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DLA did not monitor or reconcile its PayPal account. |
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Vendor invoices totaling thousands of dollars were processed without required supporting documentation. |
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DLA management should develop monitoring controls to ensure that all vendor payments are processed in accordance with established policies and procedures. |
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Several DLA board members did not comply with reporting and training requirements. |
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The DLA board’s governance committee should develop a formal process of routinely assessing each board member’s compliance with all training and filing requirements and ensuring that all board members comply with these requirements. |
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DLA’s board of trustees did not create sufficiently detailed records of all of its meetings. |
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DLA should recruit and retain a board secretary to ensure that sufficiently detailed meeting minutes are created. |
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DLA’s board chair exceeded his term limit. |
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The board should not allow any of its members to serve a term that exceeds those established in its bylaws. |
Table of Contents
- List of Abbreviations
- Overview of Audited Entity
- Audit Objectives, Scope, and Methodology
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- Helen Y. Davis Leadership Academy Charter Public School’s Board of Trustees Made an Unallowable Payment of $117,743 for Unused Sick Time to the School’s Former Executive Director.
- The Former Executive Director’s Employment Contract Did Not Establish Effective Performance Measures and May Have Provided Her With Excessive Compensation.
- DLA Paid for Inadequately Documented and/or Unallowable Credit Card Transactions Totaling $126,333.
- DLA Inappropriately Used $23,294 in School Funds to Directly Benefit Employees, Including Its Former Executive Director.
- DLA Did Not Monitor or Reconcile Its PayPal Account.
- Vendor Invoices Totaling Thousands of Dollars Were Processed Without Required Supporting Documentation.
- Several DLA Board Members Did Not Comply With Reporting and Training Requirements.
- DLA’s Board of Trustees Did Not Create Sufficiently Detailed Records of All of Its Meetings.
- DLA’s Board Chair Exceeded His Term Limit.
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