ACBOE details audit of school fundraisersPublished 8:16pm Tuesday, October 22, 2013
Accountant Dianne Naler reported several procedural errors and no major monetary discrepancies in her evaluation of fiscal year 2011-2012’s fundraisers within the school system during the Alexander City Board of Education meeting Tuesday night.
“Of all the activities that you guys have – and there are just numerous ones – this year I selected 19 activities to look at,” Naler said.
Naler found 19 instances in which there were invoices prior to purchase order dates. School policy is to obtain a purchase order before buying the merchandise.
“This is a repeat finding,” Naler said.
Naler said she also found that three activities were not in compliance with depositing money in a timely manner.
“I found that money was being held for extended periods of time – sometimes six -11 days – before being passed on to the bookkeeper to be deposited,” Naler said. “Policy is for the deposits to be made … daily to ensure proper safeguarding of our funds.”
Naler also found three instances of a lack of proper documentation, one instance of no receipt to support a purchase and two instances of extracurricular activity fees not being collected.
“Going forward, I’ve agreed to perform an audit or review procedure on each of the fundraising activities as they are completed each year,” Naler said. “It’s a lot easier to find something right then than it is a year and a half later.”
Chief Financial Officer Rhonda Blythe said after the completion of the activity, the group will have two weeks to deposit the proper materials to Naler for review.
The board also heard a request from school nurse Melanie Sharpton on anaphylaxis preparedness in the schools, which was unanimously approved.
Sharpton said she has worked to secure a free supply of epinephrine autoinjectors for students in the system who unexpectedly may go into anaphylactic shock while at school.
Alabama currently has no laws regarding anaphylaxis preparedness, and Sharpton said this was a chance for Alexander City Schools to be a leader in the state.
“I’ve talked to school nurses around the state who have indeed seen a child turning blue, lips swelling inside out, and they were dying in front of them,” Sharpton said. “The nurses had gone in the medicine cabinets and gotten medicine that was prescribed to somebody else and gave it to the child. And the child lived, but that’s illegal for nurses. We want to allow our nurses to practice nursing, and this would do that. This would give us another tool in our tool kit if that should happen. The likelihood of us really having to use it is small … but if we needed it, as a nurse I would appreciate having it available legally that I could use and not be in jeopardy of losing my license to practice nursing to save a life.”
Sharpton said those who would receive the 20-minute training on how to use the epinephrine autoinjector would be at the discretion of the principal, but board member Dorothea Walker said she encouraged all personnel to be trained on how to use the devices.
“Twenty minutes is not much time at all when it comes to saving a child’s life or an adult’s life,” Walker said.
During the meeting, the board also:
approved the purchase of a school bus, with financing through Aliant Bank and payments beginning in April 2015
approved the superintendent’s personnel recommendations
heard principal reports from Stephens Elementary Principal Kim Smith and Benjamin Russell High School Principal Jose Reyes