Improvements needed in controls over high school diplomas: Audit report

A state audit of the Jackson County School Board finds that it needs to improve internal controls over high school diplomas; develop a cell phone policy for employees; add to its disaster recovery and security controls for information technology, and strengthen accountability for food service collection.

However, only the food service deficiency was listed as “significant. The audit found the basic financial statements for the 2007 fiscal year in accordance with prescribed financial reporting standards.

About diplomas, School Superintendent Danny Sims says,  “We’ll ensure they’ve got all their credits. We’ll look closer at them.”

In the audit a test was conducted of 40 of that year’s high school graduates and one lacked a half-credit in science of the three sciences required.

The audit suggested an improvement be made in the way the credits are reviewed and that there more controls be placed over diplomas while they’re blank.
Cell phones have been a fringe benefit for some employees, according to Sims, but now a valuation will be made and added to the employee’s taxable wages as W-2 income.

A formal policy will also be developed for cell phones, to conform to IRS regulations.

As for recovery of information in case of disaster, Sims says the IT department is confident of recovery and the ability to operate from another location, “but we’ll update it and make sure it’s workable” and develop a written disaster recovery plan.

More attention will be given to backup information and passwords to comply with the audit’s recommendations.

Sims says the food service finding has been corrected. A la carte items were being handled with a cash box, but now the computerized register is used for all food purchases.

Also, improvements have been made in the transfer of cash from the classroom to the cafeteria staff.