The Alabama Department of Examiners of Public Accounts recently released the audit performed on the finances of the Jackson County Board of Education.

These findings were from 10/1/15 through 9/30/16.
According to the report the Board failed to ensure an accurate inventory was kept for all school concession activities  and failed to ensure school concession activities were under the control of the school principal. The report also stated two unresolved prior findings which included the Board’s failure to ensure all athletic booster accounts were included on the schools financial records and the Board’s failure to comply with the Public Works Law.
Regarding the failure to ensure and accurately inventory all concessions activities, the finding went on to state, “The financial procedures for local schools as provided by the Alabama Dept. of Education, contains guidelines for school concessions. These guidelines require an inventory of items purchased, items sold by sales price and items unsold by reconciled to the cash collected and be maintained for all school concession activities. These inventory procedures were not performed at Pisgah High School, Section High School or Stevenson Elementary.
Regarding the failure to ensure school concession activities are under the control of the school principal, the finding stated, “Concession activities for booster organizations are to be under the control of the school principal if the organization operates a concession at a school function. Concession activities at Pisgah and Section High Schools were operated by the schools’ booster clubs on school property, however the financial activities are maintained outside of the school’s financial records. Therefore these financial activities are not under the control of the school principal.”
Regarding the prior finding of the  Board’s failure to ensure all athletic booster accounts were included on the schools financial records. The finding stated, “The financial procedures for local schools, provided by the Alabama Dept. of Education, contains guidelines for school related organizations. These guidelines require athletic activities to be under the control of the school principal. Several athletic booster accounts are maintained outside of the school’s financial records. As a result, these booster accounts are not under the control of the school principal to ensure proper accountability.”
Regarding the prior finding that the Board failed to comply with the Public Works Law, the finding went on to say “The Code of Alabama 1975, Title 39, commonly referred to as the Public Works Law contains various legal requirements for contracts that are equal or exceed $50,000. The PWL requires a performance bond and payment bond be obtained by the contractor awarded the bid. Additionally upon completion of the contract, the contractor is required to give notice of completion by advertisement in a newspaper of general circulation. The Board entered into a contract for asphalt paving at  North Sand Mountain High School that exceeded $50,000; however, performance bonds and payment bonds were not obtained and advertisement of notice of completion was not available for review.” 

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