Accounting, Sunshine Law are topics
State Auditor Nicole Galloway has announced the results of a citizen-initiated audit of the Smithville R-II School District in Clay County.
The report, which gives a rating of “good,” makes several recommendations to improve accounting controls and oversight in the district, as well as compliance with the Sunshine Law.
“Petition audits allow citizens to engage in the process of ensuring government accountability,” Galloway said. “This independent and thorough review of the operations and finances of the Smithville R-II School District has identified several areas for improvement that district leaders have committed to addressing.”
The audit identified the need for improvement in district procurement, contract and disbursement practices, including periodically requesting and evaluating qualifications for architectural and construction management services, and ensuring all disbursements are a necessary and prudent use of district funds. The audit also found instances in which the district’s Board of Education did not comply with the Sunshine Law for open and closed meetings, including incomplete or insufficiently detailed board meeting minutes.
Some district employees received additional compensation during the 2019-2020 school year for various purposes that were not included on board-approved salary schedules. District controls and procedures over donations, event sales, budget amendments, and record preservation and retention also were found to need improvement.
The audit also found that the board has not developed procedures to adequately track some changes made to attendance records and to limit the time period when attendance changes can be made. District officials also do not review changes made to current school year attendance records.