Rick Patrick: Greene Publishing, Inc.
During the regular meeting of the Madison County District School Board, members heard a presentation from Mark Buescher, from Buescher & Company, LLC. At a cost to the district of $14,500 Buescher & Company conducted the audits of Madison County schools' internal funds for the period from July 1, 2015 to June 30, 2016. According to Buescher, the audits were conducted in accordance with Government Auditing Standards.
According to a summary of the Internal Control Findings, Madison County High School had the largest amount of annual cash receipts, $346,754. It was found that at Madison County High School (MCHS) there was one “material weakness” found. A material weakness is defined as a “deficiency, or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.” The material weakness at MCHS had to do with incomplete receipt documents. School board policy states that, “Receipts shall be written for all money that is received or collected.” According to Florida Department of Education (FDOE) policies “All money collected by the school must be substantiated by pre-numbered receipts, consecutively numbered class receipt records, reports of monies collected, pre-numbered tickets, reports of tickets issued and sold, or other audit-able records.” At MCHS there were instances of the responsible sponsor or teacher not signing the report of monies collected. According to Buescher's audit, this yields an incomplete receipt document. This seemed to be especially prevalent for funds associated with athletic events.
Other schools within the district had less severe weaknesses, but the school that caused the most concern was Greenville Elementary School (GES). GES had the least amount of annual cash receipts at $25,535. GES had three material weaknesses, which was the most of any school in the District. One of these material weaknesses was the use of incorrect accounts and the lack of internal documentation. According to the audit report there were multiple instances where checks were drawn from accounts that did not appear to be designated for those types of expenditures. School Board policy states that “school activity funds shall be expended for the purposes for which they were collected.” It was recommended that GES create and adopt formal procedures and guidelines for internal funds, including the objectives and purpose of each activity fund, the source of money to be collected, and restrictions upon the use of such funds. Another material weakness found at GES was the lack of Superintendent's approval for purchases over $2,000. School Board policy requires prior authorization by the Superintendent or designee for any item which costs $2,000 or more. It was recommended the bookkeeper request the Superintendent's approval for any purchases over $2,000. Another material weakness at GES was insufficient receipt and deposit documentation. It was found that the Report of Monies Collected form used was not pre-numbered. At some point during the year, the school began using a form that was created internally which did not have a space to enter the receipt number from the Sequential List of Receipts to be able to trace the deposit in the computer accounting system to the Report of Monies Collected. It was also noted the school used bank counter deposit slips which were not pre-printed with the school's name and account number. There were two instances where the bookkeeper entered her name on the deposit slips. It was recommended that the Report of Monies Collected should be printed with a pre-printed number. When the teacher gives money to the bookkeeper, one copy should be given to the teacher and another copy should stay with the bookkeeper for record-keeping. The pre-printed number should be used to enter the deposit into the computer system. The school should order additional deposit slips from the bank.
Members of the School Board expressed concern that these issues seem to arise every year. The school principals and bookkeepers have been made aware of these deficiencies. It was decided that more training would be provided to the school bookkeepers. If problems continue to arise, disciplinary action may be necessary.
In other business for the School Board, items on the consent agenda were passed without discussion. These items included minutes from previous meetings, property disposals, joint use agreements with the Madison Creative Arts Academy and the Madison County Senior Citizens Center, an agreement with Keiser University, IDEA Pre-K Grant- Amendment 2, IDEA Part B Amendment 1, GED requests, and non-general fund staff trips.
Student trips to the State Science Fair in Lakeland and to Painted Pony were approved.
Connie Jones, a seventh grade Science Teacher at Madison County Central School gave a presentation on a self-directed learning program. If enough interest is shown, a workshop could be given in Madison County over the summer. The Board members expressed interest in getting more information on the program.
There were three school employees who had been suspended with pay. The Board voted to suspend these employees with-out pay, pending the resolution of their cases.
There was one school zone transfer request. This request was passed unanimously.
Screened school volunteers, the staffing table revisions, and the staffing allocation plan were passed unanimously. The Board was informed that any non-instructional positions resulting from resignations would be filled with current employees and not advertised. This is intended to save money for the District.
A Career Pathways Agreement with Jefferson County was approved.
The next regular meeting of the School Board is scheduled to take place on Tuesday, Mar. 21, at 6 p.m. There will be a workshop meeting at 5 p.m. preceding the regular meeting. The meetings are scheduled to take place in the School Board meeting room located at 210 NE Duval Ave., in Madison.