Caddo Parish Audit Department

Caddo Parish Audit Department

Internal Control Questionnaire for School Audits

(Revised 8/7/2017)

1. How many checking accounts does the school have?

1. Who receives and opens the monthly bank statements (checking and investment)?

1. Has the bookkeeper ever signed a school check on behalf of the principal?

1. Has the principal ever authorized anyone to sign a check on his/her behalf?

1. Has the principal ever signed a blank check?

1. Is the “red” sign posted in appropriate location and does the staff remain in the bookkeeper’s presence and wait for a receipt each time they give the bookkeeper cash or checks?

1. Is there any particular account the principal or bookkeeper would like for the auditor to examine in detail to ensure funds are handled appropriately?

1. Does the principal remain in the bookkeeper’s presence and wait for a receipt each time he/she gives cash or checks to the bookkeeper?

1. Are unreceipted funds ever stored in an unsecured area where anyone other than the principal or person responsible for the funds have access?

1. Where are the cash receipts secured before they are taken to the bank?

1. Who has access to the cash receipts? Petty cash?

1. How is money handled during after school events?

1. In the bookkeeper’s absence, are official cash receipts issued when other CPSB employees receive money in the office?

1. Where are unused checks stored and who has access to them?

1. What measures are taken to ensure the bookkeeper’s safety when she makes a deposit (i.e. someone goes with her, takes a different route when she goes to the bank, makes a habit of not going at the same time of day, etc….)

1. Do teachers and sponsors sign for a handbook, which provides detail information regarding their financial responsibilities?

1. Has the principal reviewed the note on page 4 in the School Activity Handbook, with all of the staff at the school, which states “failure to create and maintain proper accounting records and internal controls constitute willful neglect of duty and subjects employees to disciplinary action up to and including termination?”

1. Who makes the deposit if the bookkeeper is unable?

1. Are the operations of the coke and snack machines handled by the school or the company? If by the school, give specifics as to who loads the machine, takes money from the machine, where the product is stored, and who has a key to the storage areas.

1. Is the bookkeeper custodian of any funds that are not receipted immediately (stamp, coffee, coke, PTA, faculty change fund)?

1. Are checks immediately endorsed with “for deposit only”?

1. Does the school cash personal checks?

1. Who opens the mail?

1. Are you currently using the purchase order system in Manatee? If not, why not?

1. How does the principal use the fund-raiser forms to monitor the profitability of the fund-raising activities?

1. How does the principal ensure that Board Policy DKA is adhered to by school support organizations (PTA and Booster groups)?

1. Are the bank statements for the PTA and Booster groups being mailed to the school?

1. Does the school bookkeeper maintain a copy of the bank statements for the PTA and Booster groups?

1. Do the PTA and Booster groups maintain minutes and does the school administration keep a copy?

1. Do the PTA and Booster groups complete fundraiser forms and submit the required documentation to the school?

1. If the PTA or Booster groups conduct raffles or other games of chance, are they obtaining the required exemption from the state gaming board?

1. Are there any school employees serving as a treasurer for the support groups? If yes, who are they and for which group do they serve?

1. Does the school have any problems with employees writing NSF checks to the school?

1. Have you received any NSFs from any parents involved in the PTA or booster clubs who are responsible for PTA or booster club funds?

1. Is anyone else trained on Manatee Computer System to ensure the bookkeeper has support in the event of her absence?

1. Does the bookkeeper back-up every day or at least when she records entries into the Manatee system?

1. When necessary, how are receipted and unreceipted funds segregated?

1. For middle/high schools, is the Kroger card properly secured and is a sign-out sheet being used?

1. Does the school utilize any credit cards or debit cards (Office Depot, Sams, etc…) and if yes, how are they secured?

1. How often does the school have a picture day when they should earn a commission?

1. Did the school receive a commission check for picture retakes?

1. Do you have any knowledge of any school employee, including yourself, receiving anything of economic value from a sales representative doing business with the school or any other school in Caddo Parish? If yes, please provide as much detail as possible.

1. Do you suspect/know of any fraudulent activity taking place at your school or other schools within Caddo Parish?

1. Does the school have any contracts with vendors extending beyond a two year period? If yes, please provide a copy.

1. How does the administration ensure it does not violate the competitive foods policy established by the Bulletin 1196, Section 4.19?

1. What process does the principal go through to ensure the information entered into the absence reporting system is complete and accurate?

1. When was the last time the administration updated the fixed asset list and required the teachers to verify that the list was accurate and complete by signing for the items assigned to them?

Principal______Bookkeeper______

Date______Date______