Legislative Joint Auditing-Educational Institutions

One for being here for all members and guest. And. Hello number one or be adoption of menace for the February tenth two thousand twenty two meeting. Look those over non entertain a motion at the proper time motion made to to approve and second. All those in favor of the motion say aye. Oppose motion carried. Okay see review of reports of Mr Fink you few reflective go over those. Thank you Mr chair and good afternoon today we have 89 educational audit reports for the fiscal year 2021 to review of the 89 reports there were 3 reports with findings 2 of which were referred to a prosecuting attorney we will begin with the reports that referred to a prosecuting attorney the first 1 is Lamar school district which had 1 finding district personnel discovered that an activity sponsor cashed 3 checks totaling $1000 that should have been deposited into the district's bank account. Once this matter was brought to the sponsors attention funds were repaid to the district. Further investigation revealed that employees did not always issue subsidiary receipts when collecting money on behalf of the district. Due to lack of receipt books we were unable to determine if all funds collected by the sponsor where. And that concludes the findings for Lamar school district. Okay you have any questions. Mistrust. Do we have any one from Lamar here today I don't think so all right thank you. Not less somebody slipped in the. And Mr speak the reason that we don't you might explain. So usually a part of this committee's policy is we only invite those who have repeat findings so if it was the first year finding that we presented to this committee. Then what we would do is just get their response which is included in the synopsis as you can see there in front of you and then if they were to repeat this finding then we would invite them to next year's meeting and and ask that that require them to attend. I understand that but it just seems it's a little bit. And gregis of that some of these things. You see it you should just know to do and so that was what I was referring to but thank you very much. Miss Mary. Thank you Mr chair 1.we asked when there are findings to make sure that the school board gets a letter indicating that do we still do that I know that was asked for a few years back and I don't know if that's still being done. Yes so we send a governance letter to every single board that a for a school that we audit so they do get a governance letter that points out if there were findings. We had someone else. Okay. Of this no further questions I'll entertain a motion to 2 of the file this report. Motion made and second all those in favor say aye. Opposed motion carried thank. The next reporter is violet school district which had one finding that was referred to the prosecuting attorney the district paid $1609 to a credit card company without adequate documentation therefore the validity of these disbursements could not be determined and that concludes the findings for viola. Many questions Mr makes. So I I guess my question is. I would assume they got a bill from the credit card company which is why they paid the $1600 and obviously there should be documentation for that so the question here is I'll make sure I understand this question the question here is the items that were purchased for the $6900 that's where the questions at not whether the money was owed to the credit card companies out my understand that correctly that's right we did not have subsidiary receipts that we could look at to determine if the actual expenditures were valid or not and what we found is that look like that these were expenditures mainly from Amazon that were for supplies they just did not have any subsidiary support for those. Okay. You for the questions. If not of here to a motion to file this report the motion and need of second. Second all those in favor of the motion say aye. Apposed motion care. Thank. The next report with the finding was the queen School just district in our tests a payroll expenditures we identified unallowable costs totaling $3900 were paid from the COVID 19 elementary and secondary school emergency relief fund these costs were a result of the district improperly including compensation for leave days in their COVID 19 additional pay plan and that concludes the findings for the queen's school district. Of. Go ahead Senator thank you it's so did they have to pay this back or what what's the plan there they have to reimburse we have someone. So what we recommend is that they follow up with the desi on this and then usually desi will make a determination if those funds need to be paid back. Okay thank you. If other questions. Okay if none. Sure terms did you have. Of of no further questions the motion to file this report and second. And second all those in favor of the motion say aye. Opposed motion carried. What we have on the next page. Is how many of them we have a 6. Okay these if you will take a second and local over if you have any questions we'll pull amount if you'd like to. Discussed one. And if it but if not if we would. Only take a motion that will match these together and. And following. Ms motion motion made to. File these I have a second second all those in favor of the motion say aye. Oppose motion carried. In a kiss if no further questions that concludes the meeting in thank you very much for being here thank you for your time. We're a jerk.