HomeMy WebLinkAboutC.054.93010_0531 (2)maintenance budget where the roofing expenses were categorized. Another example she gave
was with the boiler/HVAC. A total of $634,374 was spent while the coding just reflected an
expenditure of $504,250.44.
Commissioner Williams asked if some capital outlay expense items might incorrectly
have been coded to current expense.
Dr. Williams said she didn't think so. She said this was because capital outlay had
$3,281,213 budgeted, and the identical amount was spent.
Commissioner Ray asked who was doing the coding.
Dr. Williams said employees in the finance department.
Commissioner Johnson asked why there wasn't continuity in the coding.
Dr. Williams said she didn't know.
Commissioner Johnson said the credibility of the board of education and the board of
commissioners had been jeopardized. Johnson said that duty compelled him to ask, "Is this mess
cleaned up." Mr. Johnson said he had asked the former superintendent that question twice, and
both times he, the former superintendent said, "the problem has been fixed"
Dr. Williams said the school board had asked the same question. She said the capital
outlay report was a part of the "clean up." She said an audit of the system's books was now
occurring along with an investigation. In reference to current expense, Dr. Williams said the
school finance department was still reviewing the books. She said the school system, for this
year, was still waiting on the General Assembly's budget; especially in regards to the teachers'
salaries.
Finance Officer Terry Haas, hired by the system June 29, 2001, said a revised accounting
system had been implemented. She said this was done to have a better tracking method of the
expenditures, and she said the system would be more structured. Haas said she understood the
ten percent rule and that in the future, budget amendment requests would be shared with the
commissioners. She said an accounting manual was being devised, and it would be shared with
all of the relevant school employees/officials. Haas reiterated what Dr. Williams said about the
General Assembly and the current expense. She said the outcome of the state's budget would
have an impact on the schools.
Commissioner Bowles said he was understanding the system had three "pots" of money,
and these were capital outlay, current expense, and new construction funds.
Dr. Williams said this was correct.
County Manager Mashburn said, however, that the ten percent rule only applied to capital
outlay - - it didn't apply to current expense.
Commissioner Ray asked about the term "structured"
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school system previously had discretionary
was done. She asked if it occurred due to the employees not knowing any better or if it happened
due to another reason.
Haas said some of the miscoding was done because of the accounting system structure.
Ms. Haas said she couldn't explain why it occurred.
Commissioner Williams asked if the current expense would be in the same condition as
the capital expense.
Haas said some of it. She said it was due to a lack of structure.
Commissioner Johnson said he was assuming that Ms. Haas' use of the term "structure"
meant the same thing as continuity. Johnson said he had learned from a school board member