OHIO Online school broke age rule, audit says



ECOT enrolled 11 pupils who were age-ineligible, the audit said.
The Electronic Classroom of Tomorrow, an Ohio Internet school, owes the Ohio Department of Education $48,000 for enrolling age-ineligible pupils and is missing 28 computers worth $28,000, according to an audit released this month by Ohio Auditor Betty Montgomery.
The annual audit, required under law, also makes a number of recommendations to improve the school's handling of public dollars for education purposes.
"In order for these types of education alternatives to succeed, they must handle public dollars and publicly funded resources responsibly," Montgomery said.
"In this time of tough school budgets, the public cannot permit lax accountability of public dollars and public property."
ECOT, based in Columbus, was founded in fall 2000 as Ohio's first online charter school. It allows pupils all across Ohio to attend school from home via the Internet. Pupils who register receive computers to allow them to take classes.
Charter schools, also known as community schools, are established outside traditional public school districts but receive public funds.
Points in audit
Specifically the audit reported:
UA finding for recovery of $48,454 against ECOT and in favor of the Ohio Department of Education for enrolling ineligible pupils. The Ohio Revised Code states admission to the school is open to any individual age 5 to 22. The audit reported the school enrolled nine pupils below the age limit and two above the age limit.
UThe audit reported that 28 ECOT-owned computers valued at $30,800 were missing. This was partly because of an inadequate fixed asset tracking system, weak internal audit functions and a failure by the school to recover computers when pupils withdrew from the program.
The audit makes a number of recommendations to remedy this issue. The audit also strongly recommends the school should implement recovery procedures to get the computers back.
To see a complete copy of the audit, visit www.auditor.state.oh.us.