WARRENSBURG — The Warrensburg School Board of Education discussed the annual audit of district funds for the 2018-2019 school year at a recent meeting.
Annual district audit
Laura Gillum presented an overview report of an audit completed by Gillum and her husband and business partner, John, at the Dec. 17 school board meeting.
“An audit is performing procedures to obtain audit evidence about your financial statements,” Laura Gillum said. “How we do our procedures is we assess the risk of material misstatements. We are looking for areas where there could be problems in the financial statements, whether from error or from fraud.”
The report states “during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.”
Laura Gillum said the district received a clean audit and an audit is not considered clean if an audit has an error rate of more than five percent.
Laura Gillum said errors were found in the Child Nutrition program from claims for reimbursement that were submitted to DESE and the effective use of a computer program would have prevented the errors.
“This year was a challenging year, I think, for school districts in coding transactions for DESE purposes,” Laura Gillum said. “There were a lot of changes and a lot of new requirements.”
United Way donation
Superintendent Scott Patrick presented information from the annual donation made by the school district to the Johnson County United Way.
Patrick reported the district donated a total of $9,439.
“It is significantly less than last year,” Patrick said, explaining the district donated more than $13,000 in 2018.
Patrick said that faculty and staff who participate have the option of a payroll deduction for six months and some school buildings have activities to raise funds.
“I thank our district, thank our employees for considering to giving to United Way which is an organization that helps our schools specifically in numerous ways,” Patrick said.
Patrick said the donation to the United Way is strictly from faculty and staff donations and the district is careful students are not involved in raising funds.