West Carroll schools audit has 2 findings

An audit conducted by Allen, Green & Williamson LLP for the West Carroll Parish School board shows two findings. One is related to student activity funds, and the other is tied to the hiring of highly qualified teachers.

Student Activity Funds

At Epps High School, the auditors tested bank reconciliations for student activity funds for two months. Neither reconciliation agreed with the school's general ledger.

Of 15 receipts tested:

Two were not recorded in the general ledger;

one was recorded for the incorrect amount;

six lacked supporting documentation regarding the purpose of the deposit.

Twenty-five disbursements were tested. Of those, one invoice was paid twice and one vendor was paid before the invoice was received.

In testing eight athletic events, the auditor found that three games had no support for ticket reconciliation, and the auditor was provided no support for four games.

The school board plans to ensure the principal and secretary, who were new to the positions, get adequate training regarding the district's student activity policies and procedures.

Jackson schools audit finds misappropriation

Highly Qualified Teachers

Title I is a federal anti-poverty measure that provides schools funds to help educate children ages 5-17. Teaches hired to teach a core academic subject and who work in programs supported with Title I, Part A funds is required to be highly qualified, according to the Code of Federal Regulations.

The auditors found that of eight newly-hired teachers and paraprofessionals across the district, two were not highly qualified. Both taught multiple core academic subjects and were highly qualified in one, but not both, subjects they were teaching. The school board did not have a plan in place to help the teachers become highly qualified in all subjects they were expected to teach.

In its response, the board said "all future contracts will state that employee must become highly qualified for their
field by a specified date or contracts will not be renewed." One of the two teachers noted is no longer employed in by the school system.

All three findings from 2014 are considered cleared.