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School board approves Head Start financial reports, grant application and nutrition supplement; auditors flagged activity-account controls
Summary
The board approved multiple Head Start items including grant paperwork and a one-time federal nutrition award, and received an auditor's activity-account review that identified internal-control weaknesses requiring corrective actions at several schools.
The Scott County School Board on Oct. 7 approved a package of Head Start items and received an independent review of school activity accounts that identified internal-control issues the auditor said require corrective action.
On motions reported in the minutes, the board approved the Head Start June 2025 final financial report, the August 2025 Head Start financial report, the Head Start baseline grant application for 2026 (Grant #03CH013310-02), program goals for FY 2025-26, the Head Start Training & Technical Assistance plan for 2026 and a Head Start corrective action plan labeled "ANC." The board also approved an amended Head Start budget to accept a one-time supplemental federal award for nutrition and healthy eating; the motion was made by Chair David Templeton and seconded by Vice Chair Steve Sallee and carried unanimously.
The auditors, Charles Bridwell, CPA and Dustin Mays presented an "agreed-upon procedures" review of the 2024-2025 school activity accounts. Their presentation and written report (entered as an appendix) noted several findings the reviewers recommended be corrected. Among items documented in the auditors' written procedures: some schools did not keep ledgers, journals and pending deposits in secure, fireproof storage; auditors found checks outstanding for more than 60 days at four schools as of June 30, 2025; several general-ledger accounts showed credit balances; one school's petty-cash account appeared recorded incorrectly; and in a sample of checks two schools lacked double signatures or supporting invoices. The auditors recommended corrective action plans by school and suggested broader steps such as considering electronic ticketing for large sporting events to strengthen controls.
Superintendent John Ferguson presented the Head Start director's report on behalf of the Head Start director and the board recorded approval of Head Start program goals, grant submission and financial reports.
The board's approvals mean the district will submit the Head Start baseline grant for federal consideration and will implement the amended budget to accept the supplemental nutrition award. The auditors' recommendations were entered in the meeting materials; the auditor's letter and the program's corrective-action plans are included in the meeting appendices.
Members of the public who attended included several recently retired employees recognized earlier in the meeting; there were no public comments opposing the Head Start items.
