We have different personnel handling the forms and do not expect this problem to occur in the future. Nine additional secondary student organizations operated without bylaws. Student activity accounts recorded in the student activity fund are to be operated by approved student organizations, under their own management, and with the supervision of the principal or other professional employee designated by the board. Bylaws provide the structure to ensure the orderly operation of student organizations and provide guidance to the administration, in the absence of the students. Without bylaws or board policy, procedures were not established to close inactive accounts.
Internal controls are the responsibility of management.
Weaknesses in the internal controls do not provide management with the assurances that data are collected, recorded and reported accurately and in accordance with management's intent. The board should establish a student activity fund policy to ensure student groups are formally organized and student activities are operating in accordance with management's intent. The District plans to address the issue by establishing school board policy regarding the guidelines regulating student activity accounts, electing officers and developing bylaws for each account and closing all inactive accounts. Student participation will be addressed by the officers elected by each group serviced by an activity account. Our review of professional employees' certification disclosed one teacher was not certified for the 1995-96 school year.