Lackawanna City School District - Contractual Services (2019M-23)

Publisher's summary

The District paid nine professional service providers $8.3 million during the 2017-18 school year for various services. We found that the District had Board-approved contracts or agreements on file for all nine service providers. Payments to the service providers were generally made at the appropriate rates and in accordance with contract provisions. However, we found payments to two service providers totaling $477,000 (10 percent) were not supported by sufficient documentation to ascertain that services were rendered in accordance with the contract. The District paid $275,000 for information technology support services even though the claims lacked descriptions of the services provided and documentation demonstrating how the rate of compensation was determined or by whom. We also found that invoices submitted by the occupation and physical therapy service provider totaling $202,000 were not sufficiently itemized or detailed to support all hours billed.