Report 2011-31March 2, 2012Provo City School District280 West 940 NorthProvo, UT 84604Dear Board Members:On November 28, 2011, Superintendent Randy Merrill of the Provo City School District (PSD)contacted State Superintendent Larry Shumway and requested a review of the activity and clubaccounts in the PSD (specifically Timpview High School). This request was approved by theUtah State Board of Education’s Audit Committee on December 4, 2011. I was assigned toconduct this review. My team visited PSD on January 4, 5, 10, 11, 18, 19, and 31, 2012.My team performed the following procedures at Timpview High School (THS) for fiscal years2010, 2011, and part of 2012 (July 1, 2011 – December 13, 2011).1.
We reviewed certain aspects of THS’s internal controls in the major accounting areasof cash receipts and cash disbursements. We also evaluated segregation of duties.Please see
Findings 1 and 2.
We scanned the activity account general ledgers. We selected a sample of activitiesand clubs to test. We scanned the selected activities and club account general ledgersfor unusual receipts and disbursements. From these selected activities and clubs, wetested cash disbursements and journal entries to review for proper approval, controls,documentation, and compliance with state and PSD policies. Please see
Findings 2, 3,4, 5, 8, 9 and 11
We reviewed overall revenues for a sample of activities for fiscal years 2010, 2011,and 2012. Please see
Findings 2, 4, 6, and 10
We reviewed THS’s bank statements for fiscal years 2010, 2011 and 2012, and bank statement reconciliations for the same periods. Please see
Findings 1 and 2
We reviewed contracts and invoices for compliance with state and PSD purchasing policies and proper disclosure. Please see
Findings 5, 9 and 11
We reviewed the PSD board minutes for fiscal years 2010, 2011, and 2012. Please see
Findings 2, 10 and 11