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District finance staff flag governance and audit gaps in proposed Kirtland booster club bylaws
Summary
Finance staff reported gaps in the bylaws and controls of a proposed Kirtland booster club and recommended further review before approving use of the school name or logo. Concerns included small membership, signatory controls, audit thresholds and Title IX equity reporting requirements.
District finance staff briefed the board on a review of bylaws and financial controls for a proposed booster club that sought recognition at Kirtland High. Staff said the group had properly incorporated with the state but the bylaws contain gaps that could allow weak financial controls and potential inequities across sports programs.
Key concerns staff identified: the group listed only three members and the bylaws allowed the president to also act as secretary, creating weak separation of duties; the bylaws lacked explicit language committing the booster to follow district board policies and New Mexico Activities Association (NMAA) rules; audit and financial-reporting thresholds appeared high (allowing self-regulation when GAAP-level reports should be required); the bylaws invited coaches and staff to participate as members (district policy discourages staff representation that creates conflicts of interest); and dissolution language did not identify a receiving charity.
Staff recommended meeting with the booster organizers to revise bylaws to align with district policies, require clearer financial controls and adopt reporting that meets generally accepted accounting principles for organizations handling public-facing student funds. Finance also proposed creating a booster handbook with templates: application form, fundraiser request, donation form and cash-handling forms.
The board asked staff to compile the list of existing booster clubs and confirm that each submitted the required October 1 financial reports. Staff said they would begin a review and follow up with the booster organizer before bringing the group back for formal board recognition.
No board action was taken at the meeting; staff said they will return with an updated recommendation once bylaws are revised and required safeguards are in place.
