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Bartholomew Con School Corp. board reviews internal-controls policy after SBOA audit findings
Summary
Board members reviewed proposed F100 policy language and related internal-controls guidance after State Board of Accounts audits flagged four discrepancies in extracurricular (ECA) accounts; trustees pressed for clearer fund distinctions, more training and faster notification of investigations.
The Bartholomew Con School Corp. board spent a work session reviewing proposed revisions to its F100 policy and related internal-controls guidance after recent State Board of Accounts (SBOA) reviews flagged discrepancies in extracurricular accounts.
Doctor Phillips opened the discussion by framing the session as a policy conversation rather than a decision-making meeting and outlining the district’s priorities. “The vision is that BCSC is the choice to learn, work, and play,” Doctor Phillips said, and described the packet the board received: the F100 policy (adopted in November 2025), a three-page internal-controls document (F100R) developed in the last month, and an audit-policy suite circulated by Mr. Major.
Trustees asked for clarification about the SBOA findings and the operational implications. One trustee asked, “It references the $5,000 cutoff for whether a theft is material or not. What’s the significance of that?” Doctor Phillips replied that the $5,000 materiality threshold is set by the State Board of Accounts and that variances under that amount are still reported to administration but do not appear as formal audit findings. “If there is a material difference in your audit… then it is a finding and an audit that then we must respond to with a corrective action,” he said.
Mr. Major told the board the SBOA report he reviewed contained four instances of discrepancies covering 2022–2024, including issues with ticket sales at several schools. “There’s 4 instances of discrepancies,” Mr. Major said, pressing the board for clearer timelines and follow-up documentation on corrective steps taken since those findings.
Jamie from the finance office described training already under way. “Just as an example, in January, we conducted internal controls training for extracurricular activities,” Jamie said, adding that the district will repeat that training annually and provide it within weeks of a new ECA treasurer, principal or athletic director starting.
Trustees debated whether extracurricular accounts, PTO/booster accounts and district operating funds should be governed under one policy or separated by clear sections. Doctor Phillips explained that extracurricular accounts are school- or program-level bank accounts overseen locally with dual signatures, while PTOs and booster clubs should be independent nonprofit entities that maintain separate accounts.
Several trustees urged more transparency and faster notification to the board when investigations occur. Doctor Phillips said administrators typically notify board members when investigations begin but also cautioned that confidentiality and legal liability can limit public disclosure while investigations proceed. “Each one of you… would want me to keep that information confidential while it was being investigated,” Doctor Phillips said, noting potential legal risks from premature disclosure.
Board members disagreed about governance responses: some favored an independent audit committee or expanded internal audits; others preferred full-board visibility and published reports. The packet’s current language includes a 60-day timeline for the administration to prepare a corrective-action plan after receipt of an audit; Mr. Major and others urged that timeline be retained and clarified.
The board did not take formal action during the work session. The chair said the board would move to an executive session afterward for a separate, statutorily limited topic and reminded trustees that the next regular meeting is scheduled for Monday, May 18 at Columbus North High School.
The work session focused on clarifying policy language, delineating which practices belong in board policy versus administrative guidelines, and documenting training and audit practices for extracurricular accounts. Trustees requested more detail in future packets about what has been changed since the SBOA findings and proposed that administration provide audit reports and corrective-action documentation to the board prior to the next policy vote.
