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YELLOW SHEET Office of the State Auditor of Missouri |
March 23, 1999
Report No. 99-16
Some problems were discovered as a result of an audit conducted by our office in response to the request of petitioners from the Pattonsburg R-II School District.
NOTE: The following findings are included in the report. Recommendations as well as responses from the district which correspond with the findings below are included in the report.
A problem with accounting reports from the district, to the Department of Elementary and Secondary Education (DESE), led to an overpayment of state aid to the district. A mistake was made when state assessed railroad and utility taxes were not properly recorded on accounting records. The district stated similar mistakes will be avoided in the future due to accounting system upgrades.
Expenditures exceeded budgeted amounts in various district funds. The district has agreed to implement audit recommendations to solve this problem. The district points to recovery efforts from past flooding and fire as being obstacles in the past. Again, the district stated it will seek to improve budgeting procedures in the future.
Major purchases and construction projects totaling just less than $300,000 were undertaken without competitive bidding. The district agrees that policies concerning bidding would have to be reviewed. Our recommendations include written agreements for all leases and solicitation of bids for all major purchases and construction projects.
Other findings relating to employee leave records, mileage calculations, and tuition costs are also addressed in the audit.
