Independent review urges Chapel Hill‑Carrboro schools to tighten budget detail, procurement controls

An independent review of Chapel Hill‑Carrboro City Schools’ budgeting and procurement practices urged the district on Oct. 8 to adopt more detailed budget development, strengthen pre‑audit controls and tighten procurement documentation to reduce the risk of unauthorized or excessive spending.

The board convened a special meeting to hear findings from consultants Don Martin and Carrie Crutchfield, who were hired to examine internal controls and purchasing practices after recent procurement concerns. "The finance officer is to be the district's gatekeeper," Crutchfield said, describing statutory pre‑audit requirements in the School Budget and Fiscal Control Act and noting that pre‑audit certificates are required on written contracts and purchase orders.

The report found the district’s annual budget lacked sufficient line‑item detail to allow the finance office to verify appropriations for non‑payroll obligations, especially in the 2019–20 fiscal year. "Unless the finance officer has a lot more detail ... the finance officer is totally hamstrung," Crutchfield said. The reviewers recommended adopting a more detailed budget development process and improved communication of budget detail to staff and the finance office.

Reviewers examined a multi‑year…