By JIM BUTLER

School Board discussion about cashless transactions a few months back indicated previously noted problems with such accounting lingered across the system. Indeed.

A legislative audit report written in December and posted this week repeats findings of previous years – some schools didn’t yet have the hang of handling cash.

Reports by the board’s internal auditor noted shortcomings during the 2024-25 fiscal year, the state audit report notes.

“The items that were found to be noncompliant and consistently noted at all schools were teacher daily deposit slips not given to  the secretary to be deposited in a timely manner; teacher daily deposit slips not completed with the required date, student name, or student initial; teacher daily deposit slips reporting canteen sales not signed by both workers; receipts and disbursements without sufficient supporting documentation; purchase orders that were not approved prior to purchasing items; invoices or packing slips without the signature of the person receiving the item; disbursements for reimbursements where the receipt was not turned in to the  secretary in a timely manner or paid in accordance with Rapides Parish School Board’s policy;

“Disbursements paid from or transfers to improper accounts; purchase orders not dated; disbursements over $5,000 that were not approved by the Executive Assistant Superintendent of Administration; disbursements for travel or travel-related expense reimbursements that were not approved by the Executive Assistant Superintendent of Administration; disbursements being paid for staff gifts; sales tax being paid on purchases; 

“Fundraiser forms without sufficient supporting documentation; fundraiser forms without prior approval; fundraiser forms not reviewed and signed by the principal; fundraiser forms not completed or not completed accurately; canteen/concession inventory forms and teacher daily deposit slips for canteen/concession not completed or not completed accurately; canteen/concession stand inventory forms not signed by the principal; gate receipts forms not completed or not completed accurately.”

The board audit response notes a computer program installed in November along with training in January should help turn the tide.

Other findings:

• Inadequate control of school activity funds for schools visited were found at Ruby-Wise Elementary, Brame Middle and Glenmora High; 
• A similar finding at Buckeye High from 2023-24 was not yet fully resolved;
• A non-compliance finding in 2022-23 at Arthur F. Smith was still unresolved;
• And a 2017-18 non-compliance finding regarding some policy procedures at Alexandria Senior High remained outstanding.