Office of Missouri State Auditor Nicole Galloway, CPA

Office of Missouri State Auditor

Nicole Galloway, CPA

Missouri School Data Reporting

Report No. 2017-146 December 2017

auditor.

Nicole Galloway, CPA

Missouri State Auditor

December 2017

CITIZENS SUMMARY

Findings in the audit of Missouri School Data Reporting

School Data

Administration expenditures are not consistently recorded between schools and are not always properly recorded. Schools did not consistently record expenditures to the same function codes or in accordance with the Missouri Financial Accounting Manual. School officials indicated additional information and reports of school expenditures and salary data would be useful when planning and preparing budgets and contracts.

Expenditures and School Performance

Administrator Salaries and Contracts

School administration expenditures are increasing at a higher rate than instruction expenditures.

The DESE does not have adequate procedures in place to ensure administrator salaries are reported for all schools or to verify salaries are reported accurately. Superintendent and executive director salaries are not always reported to the DESE and salary alone may not be representative of total compensation received. Eleven of the 35 charter schools (31 percent) that responded to our survey did not have a written agreement for the top administrator, typically a superintendent or executive director, for the 20152016 school year.

Due to the nature of this audit, no overall rating has been provided.

*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:

Excellent: The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.

Good:

The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.

Fair:

The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.

Poor:

The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.

SMuirsvseoyuroifSMchiossooluDriaStachRoeoplosratinndgAnalysis of School Data Table of Contents

State Auditor's Report Introduction

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Background ....................................................................................................4 Scope and Methodology.................................................................................7

Management Advisory Report - State Auditor's Findings

1. School Data ............................................................................................9 2. Expenditures and School Performance.................................................15 3. Administrator Salaries and Contracts...................................................18

Other Information

Number and Size of Missouri Schools.........................................................21

Appendixes

Missouri Public Schools 2015-2016 Employee and Salary Data A-1 School Districts..................................................................................23 A-2 Charter Schools..................................................................................35

Missouri Public Schools 2015-2016 Expenditure Data B-1 School Districts..................................................................................36 B-2 Charter Schools..................................................................................47

Comparative Statement of Instruction and Administration Expenditures

C-1 School Districts..................................................................................49 C-2 Charter Schools..................................................................................62

D Missouri County and School District Boundaries ................................64

E School District Letter and Survey ........................................................65

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NICOLE GALLOWAY, CPA

Missouri State Auditor

Honorable Eric R. Greitens, Governor and

Dr. Roger Dorson, Interim Commissioner Department of Elementary and Secondary Education Jefferson City, Missouri We have audited certain operations of the Department of Elementary and Secondary Education as it relates to the process of reporting Missouri school data, in fulfillment of our duties under Chapter 29, RSMo. The purpose of the audit is to present key school district and charter school data and determine whether the data is properly reported. The objectives of our audit were to:

1. Report key comparative school data. 2. Evaluate the internal controls over significant management and financial functions for the

reporting of Missouri school data. 3. Determine if Missouri school data is reported consistently and accurately. We conducted our audit in accordance with the standards applicable to performance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform our audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides such a basis. The accompanying appendixes are presented for informational purposes. This information was obtained from the department's management and Missouri schools and was not subjected to the procedures applied in our audit.

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For the areas audited, we (1) reported key comparative data, (2) identified deficiencies in internal controls, and (3) identified inconsistencies and inaccuracies in the reporting of school data. The accompanying Management Advisory Report presents our findings arising from our audit of the processes of reporting Missouri school data.

Nicole R. Galloway, CPA State Auditor

The following auditors participated in the preparation of this report:

Director of Audits: Audit Manager: In-Charge Auditor:

Audit Staff:

Douglas J. Porting, CPA, CFE Kelly Davis, M.Acct., CPA, CFE Brian Hammann, M.Acct., CPA Matthew Schulenberg, CFE Jason M. Huffman, MBA John-Henry T. Jarwood, MBA Albert Borde-Koufie, MBA Stephanie M. Kroner Sherrye Lesmes

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