As the internal auditors for the Jericho Union Free School District (the district), we would like to address the commentary made by Saundra Gumerove Bernstein in the Syosset Jericho Tribune - September 30 edition.

Specifically, Bernstein indicates that determining whether expenses are appropriate can only be tracked through a forensic audit. This is simply not true. We are at the district every week looking closely at every claim made against the district. We are not only making sure that the proper procedures are being followed, but also making sure expenses are appropriate.

For example, when an individual is attending a conference, we will make sure we have all of the appropriate supporting documentation. We require a brochure of the conference, which will indicate a description of the conference as well as the conference location and dates. Additionally, we require the name(s) of the attendee(s) as well as their respective position within the district. We can then make an assessment as to whether this claim is a legitimate and appropriate expense.

In addition, when an attendee returns from the conference and seeks reimbursement, we require confirmation of attendance at the conference as well as any receipts related to the conference (meals, travel, etc.). While the district has a travel allowance policy, attendees are still required to provide receipts. We will make sure the receipts are consistent with the dates and locations of the conference. This is just one example where we look at not only whether procedures are being followed, but also whether expenses are appropriate.

We would also like to point out when a forensic audit is appropriate. A forensic audit is usually conducted when foul play is suspected. We are not only the internal claim auditors for the district, but we are also the internal auditors. What this means is that we are also involved in looking at controls within other functional areas of the district (revenues, payroll, budget, etc.). The results of the procedures performed to date indicate no weaknesses in the controls or any reason to conduct a forensic audit.

It should be noted that we had an extensive discussion, after our presentation, with Bernstein. We discussed in great length the procedures as described above and advised her that she could contact us at any time if she should have any questions or comments regarding the work performed at the Jericho School District.

Ernest Patrick Smith, CPA, CFE

Lauren M. Agunzo, CPA