The audit findings are dated Oct. 1, 2010, through Sept. 30, 2011, and were released Friday.
Talladega County School System officials are withholding the name of the former bookkeeper, however the bookkeeper is believed to have worked at MES during the 2009-2010 school year.
“We took care of that before the audit,” said Talladega County Board of Education Chairwoman Beulah Garrett.
“She was released from her employment and she’s no longer with us. It’s been taken care of and we’re not releasing any other information.”
According to the audit, “The former Munford Elementary School bookkeeper failed to deposit public monies received and purchased personal items with public monies. A letter was sent to the employee requesting repayment in the amount of $8,970.39. At a meeting with the Chief Examiner, the former bookkeeper failed to show just cause as to why the amount should not be repaid; therefore, relief was denied as evidenced by the Order of the Chief Examiner. The charges remain due and unpaid and, as a result, this report will be certified to the Alabama Attorney General for collection.”
The audit states that in December 2010, the former bookkeeper made unauthorized purchases of toys, games and art supplies, totaling $360.33, with the school’s bank account. The total of $360.33 was not reimbursed to the school and is reflected as charges against her.
The former bookkeeper also made an unauthorized purchase of a pair of shoes for $58.97 using the school’s bank account. After being contacted by the school principal, the company agreed to credit the school’s bank account for the amount of the unauthorized purchase.
An amount of $29.03 from juice sales and $2,550.00 in tuition for out-of-district students were receipted by the former bookkeeper, but were not deposited into the school’s bank account; these are also reflected as charges against her.
Additionally, donations totaling $267.00, vendor commission checks totaling $213.56, vendor refunds totaling $9.97, Extended Day Program checks totaling $4,665.50, library book checks totaling $60, craft checks totaling $15, and yearbook checks totaling $800 were not receipted by the former bookkeeper, but were deposited in the school’s bank account in place of cash that was receipted but not deposited; these are also reflected as charges against her.
Superintendent Suzanne Lacey said the board discovered the former bookkeeper’s spending activities during a routine audit and immediately called for an internal investigation.
“When there were questions about funds the employee was placed on administrative leave and she resigned shortly after that,” Lacey said.
Lacey was unable to pinpoint a timeframe between the internal investigation and the resignation of the former bookkeeper, but said that the internal investigation brought herself, board of education members, Chief School Financial Officer Avery Embry, and MES administers together, and that they immediately complied with the Office of Public Examiners.
“We have numerous checks and balances as far as funds. Once this was found we took immediate action,” Lacey said. “We certainly won’t tolerate the misuse of funds.”
As of yet, charges have not been brought against the former bookkeeper.
Contact Aziza Jackson at email@example.com.