AVOYELLES, La. (KALB) - The Louisiana Legislative Auditor (LLA) released an audit Monday morning which analyzed the Avoyelles Parish School Board’s (APSB) records and documents for the fiscal period July 1, 2016 through June 30, 2017.
Using statewide procedures mutually agreed upon by LLA and APSB, eight exceptions were noted by the auditor.
When looking to see if APSB had any misappropriations of public funds or assets, the board reported to the auditor that they are aware of one instance of misappropriation. According to the Clerk's Office it's a closed case from November 2017. Avoyelles Parish School Board employee Sonya Gagnard, who worked at Marksville Elementary, was charged with theft of more than $25,000.
After reviewing payroll, looking at a list of employees and their respective salaries, the auditor found that out of the five randomly selected employees, one of their pay rates was incorrect in the master pay schedule. However, it made no difference to the employee’s gross pay. The board responded saying they will review its pay scales in the computer system for accuracy.
When looking at the board’s bank reconciliation statements, making sure that the board’s accounting records and bank statement’s match up, the auditor found two reconciliations did not have a management or council member’s review. The board did not respond to this exception.
Looking at the board’s top five contract vendors paid the most during this fiscal period, the auditor found that a substitution was made in the contract with the largest payment. A higher price was charged for the substitution exceeding the original funds provided in the contract. The board did not respond to this exception.
The auditor found that APSB lacks a process for determining completeness of collections for each of its revenue sources by an employee not directly responsible for collections. The board responded to this saying it will update this policy specifically identifying the employee responsible for this review.
After looking over the board’s written policies and procedures, the auditor listed that everything was in place besides credit cards. The auditor reviewed the policies for credit cards to make sure the functions were properly listed in document and on the website. APSB responded to this and says it has formed the credit card section in its policies and will present it to the full board at the next meeting.
When reviewing the board’s credit card history, no exceptions were found. However, the school board responded to this part of the audit saying that it will adopt a policy where all credit card purchases will be subject to school board wide purchasing policies.
For the LLA’s full audit visit the attached link.