Board accepts internal school funds audit and approves salary supplements disclosure

The Clinton City School Board accepted the internal school funds audit and approved a schedule of internal school fund salary supplements at its Jan. 13 meeting.

Auditors from Pew and Company prepared audited financial statements; Finance Director Scott Ray summarized the auditors’ findings and said the reports showed generally routine activity with no indications of fraud, waste or abuse. The auditors issued a written finding related to purchase‑order procedures (items over $100 require a purchase order and online purchases must have a purchase order, per state rule) and documentation of receiving records; Ray characterized the findings as corrective items rather than significant control weaknesses.

Ray described practical efforts to reduce purchase‑order lapses, including a district Amazon ordering process that routes school orders through principals for approval and generates necessary purchase‑order documentation. He said the district will email missing audit documents to board members and ensure the full audit package is uploaded to the district website.

The board also approved a schedule of internal school fund salary supplements covering overtime tied to fundraising activity. Ray explained that internal school funds are not allowed to be payroll agents; the district processes supplements on payroll and schools reimburse the board for the related payroll and benefit costs. The amounts expected this year are small and will be disclosed on the audit schedule per accounting rules.

The board approved the audit and the salary‑supplement schedule by voice vote and roll call, respectively.