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Auditors unsure about use of school funds

September 30, 1997

Auditors reviewing the local school system's books could not tell whether money intended to help at-risk students was given to schools as budgeted, according to a recent financial audit.

The problem was due to a new requirement that mandated certain records be kept that were not being formulated by the school system, said Chris South, director of budget and finance for Washington County schools.

Officials do not believe services to at-risk children were threatened, said Richard J. Constantino of Keller Bruner & Co., the Frederick, Md., firm that conducted the audit.

The money for at-risk children, known as the Title 1 federal program, provides one-on-one teaching and other services.

The audit reviewed the school system's 1997 financial records, officials said.

The audit also found that inventory was taken by warehouse staff who are responsible for assets and keeping records on inventory. Auditors recommended that physical inventory be taken by people other than those responsible for assets and the inventory record keeping.

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