Friday, Feb. 22, 2013
Audit faults school district for lax oversight in 2 areas
Money from fundraisers and reports on attendance need better monitoring
By Corey Pride / "They did not have sufficient documentation to determine the potential revenue," Anderson said. "There is a form that your district has that was not totally filled out. If it was filled out correctly, we could tell how much
The Los Banos Unified School District released its annual audit last week with two main recommendations. The report recommendedmore diligence from student groups and that the district develop a methodfor correctingerrors onfinalized attendance reports. M. Green and Co. LLP has worked with the district since 2009, and the 2011-12 audit of Los Banos Unifieds finances may be its last. Auditing firms typically only spend three or four years working for the same client to guard against items being overlooked. Lynda Anderson,acertifiedpublic accountant with M. Green and Co., said the district has too many students involved in handling money during fundraisers. Estimates are missing from Los Banos Junior Highs and Los Banos High Schools events.
They did not have sufficient documentation to determine the potential revenue, Anderson said. There is a form that your district has that was not totally filledout.Ifitwasfilledoutcorrectly, we could tell how much money they were supposed to make.
"This (would give) us confidence that everything's going into the bank and things are being done correctly."
She said her company also noticed that items are not being counted to make sure student organizations are getting everything they ordered.
"Yearbooks are a good example," she said. "We would like to see them take the packing slip and count the yearbooks and have somebody sign off that you received all the yearbooks.
"This is something that in a business is done routinely."
Trustee John Mueller said he appreciates the audit firm's attention to detail.
Anderson said the end of the year attendance report sent to the state did not match the district's records because an employee corrected a mistake after the report had been sent to California's education officials.
Trustee Andree Soares commended the employee, joking that because everyone now understands the ramifications all attendance reports will likely be on time.
"There's always something new that can be found, especially in attendance and with any fundraisers for kids.
"When you have kids dealing with the money and you have parents that aren't used to reporting the amount of cash that comes in, these are the things you find."
Soares said she's satisfied with the audit.
"I feel confident that we've had a good, thorough audit. The findings that were recorded, I'm not alarmed about," she said. I know we'll continue to do our best, to do it the way the state wants."
Enterprise staff writer Corey Pride can be reached at 388-6563 or firstname.lastname@example.org.