Board hears LHS audit corrective action plan
Published 12:00 am Saturday, April 28, 2007
Luverne School Principal Earl Franks and Crenshaw County Schools System Financial Officer Pam Wood presented a special audit corrective action plan to the Crenshaw County Board of Education at its regular meeting Monday evening.
This corrective action plan comes after an audit of Luverne High School was performed by the Alabama Department of Examiners of Public Accounts. The official findings were filed on March 2 and covered the time frame of Jan. 1, 2005, through May 31, 2006. This audit came at the request of the Board of Education, which, at that time, consisted of Troy Hudson, W. B. Smith, Jr., and former board members Jannie Day, Britt Richardson and William Roper.
Wood told the Board that the corrective action plan was based on the audit report's responses and recommendations of its findings.
Even though no action was taken concerning the corrective action plan Monday evening, the Board heard the explanation of changes being made in the handling of certain receipts and monies at the school, and agreed to take a further look at the plan and vote on it at a later meeting.
“We went above and beyond what the auditors said to do,” Franks told the Board.
Some of the procedures being enforced included the handling of missing receipts, different steps for handling the spring and fall picture money, and purchasing requirements.
For example, Wood said that teachers who had voided receipts would need to write “Void” across the receipt if a mistake was made but not tear it out of the receipt book. “The teacher will need to write a new receipt to the student, and then all of the receipts will be torn out at the end of the year, including the voided ones, and placed in a folder, and then given to the school bookkeeper,” Wood said.
When it comes to school pictures, Wood said that all picture money would be turned in to Bill Miller Pictures, and that the school would not be handling nor receipting any money at all.
“A representative from Bill Miller Pictures will pick up the picture packages and deposit the money themselves,” she said. “The teachers will turn in the pictures and picture money on a daily basis, and Bill Miller Pictures will send a commission check to the school.”
“I wrote a check to Bill Miller a couple of weeks ago for school pictures, and I wondered why the school would be receipting that money if the check was made out to Bill Miller,” Board Member Troy Hudson said.
Franks said that this was the procedure that was already in place before he became the school's principal.
“Why would the school even collect any money?” Board Chairman W. B. Smith, Jr., asked.
“They (Bill Miller Pictures) would send us a bill, and we kept our commission and then sent them their part,” Franks said. “That is just the way it has always been done at Luverne School.”
“What if a teacher doesn't turn in that picture money?” Board member Steve Sanders asked. “Since the teachers are no longer receipting the picture money, how would the administration know if a teacher did not turn all of it in?”
Schools Superintendent Kathi Wallace said that that was the reason teachers were keeping a list of the students who turned in picture money.
According to the audit report, $2,914.97 for Spring 2005 pictures and $2,630.17 for Fall 2005 pictures were not receipted, posted to the general ledger, nor deposited into the school's bank account.
Another item discussed included cheerleader activities. Wood said that the school's cheerleader sponsor would have a master list of all of the cheerleaders and of what they owed for uniforms.
“She will give this to the bookkeeper,” Wood said. “Next, the cheerleaders will turn in uniform money to the school bookkeeper who will then write a receipt to the cheerleaders.”
As for purchasing items, the cheerleader sponsor, Wood said, would fill out a requisition form for the items needed and submit it to the principal, Mr. Franks, for approval. After the principal's approval has been given concerning the requisition, the sponsor will receive a purchase order number, and the needed items can then be ordered by the sponsor. Tammy Alford is the head cheerleader sponsor at LHS.
According to the audit report, Alford was charged with $3,246.76 in undeposited cheerleader receipts. The audit reported that Alford repaid the amount.
In addition, former school bookkeeper Karen Wyrosdick was charged with a total of $11,954.85, which included deposits not master receipted or posted to the general ledger and undeposited master receipts.
The audit reported that Wyrosdick has not repaid the amount.
Board Member Steve Sanders asked if there was any official word on where the school stood on the audit when it came to “trying to recover money that had become lost.”
“Are we waiting on the Attorney General's office?” Sanders asked.
“It is in the Attorney General's (Troy King's) hands,” Chairman Smith said.
Sanders asked school board attorney Mike Jones if he had heard from the Attorney General's office.
“No, sir,” Jones said.
“Will they contact you?” Sanders asked Jones.
“Probably not,” Jones replied.
“The Board won't have anything to do with that?” Sanders asked Jones.
“Probably not,” Jones replied again.
“The Board did their part when they requested the audit,” Smith said.
“It's not up to us anymore,” Wallace added.
“What if the $12,000 is not reimbursed? What happens?” Sanders asked.
“Attorney General Troy King,” Wallace stated.
Chairman Smith told Wood and Franks that the Board appreciated all of their efforts.
“We'll look at the plan in more detail,” he said.
In personnel actions, the Board approved the acceptance of a military leave of absence for Michael Sport, who teaches sixth grade at Highland Home School.
“I appreciate what he's doing, and we want him to know that,” Sanders said.
The Board also approved one medical leave request, two maternity leave requests, and two letters of resignation from Brantley High School teachers.
The Board also approved the acceptance of four letters of intent to retire. These included math teacher Ben Jones from LHS, Assistant Principal Doug Brown from LHS, one bus driver from LHS, and one bus driver from Brantley School.
The next Crenshaw County Board of Education meetings have been scheduled for Thursday, May 10, at 5 p.m., and for Tuesday, May 29, at 5:30 p.m.