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School leaders flag bookkeeping gaps; Board approves multiple school supplemental appropriations
Summary
School Board chair Dr. Dave Curran told supervisors that revenue from Jan–June 2025 was not booked, delaying the pre-audit; staff have since entered $4.1M in previously unrecorded deposits. The Board approved three supplemental appropriations for school grants and a tax refund.
School officials told the Northumberland County Board of Supervisors on Feb. 12 that the school division’s pre-audit uncovered unbooked revenue for January–June 2025 and that the external pre-auditor (UHY Advisors) had closed the year without those revenue entries.
School Board Chairman Dr. Dave Curran said she was unable to reconcile how the year was closed without revenue and asked the Board to consider independent oversight of contractor work. Finance Facilitator Dr. Pica and Finance Director Anne Curran reported staff located and entered $4.1 million in deposits into the RDA accounting system; those entries are reconciled and should address part of the audit delay.
The Board approved three supplemental appropriations tied to school operations and grants: $2,289 for a Vision Screening Grant (motion by Chip Williams, second James M. Long), $67,745.95 for a school safety and security grant (motion by Chip Williams, second James M. Long), and $125,690.33 recorded as a refund from overpaid state taxes to operations and maintenance (motion by Chip Williams, second Keith Harris). All motions carried unanimously.
Chairman Brann asked staff to contact UHY Advisors for explanation on why 2025 was closed without revenue entries. School leaders said they are continuing RDA training and an ERP steering committee will issue a request for information to vendors as they evaluate system options.
The Board also appointed John Kost as its citizen representative to the Joint Finance Committee and approved a short extension of payroll services with Shannon O’Bier for three months at 20 hours per month; both motions carried.
