The procedures and the associated findings are as follows:
Population and Sample
The District provided a detail of expenditure transactions processed during fiscal year 2009 (the Detail)
associated with the following officials and members of senior management (excluding any transactions that
had been specifically approved by the School Board), School Board Members, the Superintendent, the Chief
of Staff, Chief Academic Officer, and Chief Operating Officer. The Detail included the following three types
of payments:
1) Vendor payments approved by the individual (Vendor Payments)
2) Unusual (as determined by the District) p-card purchases made by the individual (P-Card Purchases)
3) All expense reimbursements for the individual (Employee Reimbursements)