Last Modified: Tuesday, January 21, 2014 12:00 PM
a href="mailto:firstname.lastname@example.org"> By Lauren Manary / American Press
An audit conducted for the Vernon Parish School Board’s student activity funds found some discrepancies including late payment of bills, purchases not allowed by School Board policy and purchases made without documentation or requisition.
Auditors tested receipts at East Leesville Elementary School and found six occasions when deposits did not match the attached receipts. At that school, auditors also found that teachers often failed to make deposits in a timely manner back to the bookkeeper.
The report also notes that one expenditure, which it does not specify, “could not be deemed necessary or reasonable.” Three purchases were not in compliance with School Board policy as they were made without purchase orders.
Pitkin School had several findings in its report, including a mathematical inaccuracy of one of its bank reconciliations, another did not show bank balance and one did not agree to the general ledger.
North Polk, Rosepine and West Leesville elementary schools also had discrepancies between bank balances and general ledgers, as did Pickering’s elementary and high school.
Several schools failed to make payments on time and several made the payments more than 60 days past the due date. Other schools were found to have made purchases that were not in compliance with School Board policy, including Rosepine High, which made donations to charity.
As required by the audit, the School Board responded to the findings, writing it would retrain its bookkeepers and review the findings with them and all principals.