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State audit finds Cullman County Schools lacked rental contracts, missed fees; board says matter corrected
Summary
An Alabama Department of Examiners audit issued April 3, 2026, gave unmodified opinions on Cullman County Schools' financial statements but identified one finding that some outside organizations used school facilities without approved rental contracts or deposited fees; the district says it investigated, corrected the issue and the individual involved no longer works for the system.
John Posey, speaking for the Alabama Department of Examiners of Public Accounts, presented the district's fiscal-year audit to the Cullman County Schools Board and said auditors issued "an unmodified opinion on the commission's financial statements" and on the district's major federal program (child nutrition).
Posey told the board the single audit and financial-statement audit cover the period Oct. 1, 2024, through Sept. 30, 2025, and were released April 3, 2026. He said auditors performed comprehensive testing at West Point Middle School, West Point High School, West Point Intermediate School and the Coleman Career Tech Center and limited testing elsewhere.
But Posey identified one finding, listed as 2025-Z001: local schools allowed an outside organization to host tournaments at Fairview High School, Good Hope High School, Vinemont High School and West Point High School without seeking commission approval, executing rental contracts or collecting some rental fees. "During the audit, it was determined that an organization used school facilities to host tournaments at Fairview High School, Good Hope High School, Vinemont High School, and West Point High School," Posey said, adding that rental agreements were not executed and some rental fees were not collected or deposited.
A board representative, identified in the meeting as Dr. Barnett, told the board the district investigated after auditors raised the issue. "We had a coach that rented out property, rented out a field for a tournament and collected the money and kept the money himself and we didn't know anything about it," Dr. Barnett said. "When it was brought to our attention, we investigated it. We corrected the issue and did it the right way. This particular person is no longer in our school system."
Dr. Barnett told the board most schools had deposited money but lacked signed contracts in some cases; one school failed to deposit funds and that employee no longer works for the district. He said the district reported the finding to the examiners as required by law and took corrective steps.
The audit references the School Fiscal Accountability Act (Code of Alabama 1975, §16-13A-7) and federal uniform guidance for single audits (2 C.F.R. pt. 200). Posey said the full audit report is posted at www.examiners.alabama.gov under the reports tab (search "Cullman").
The board did not take formal disciplinary or policy action during the meeting beyond the district's reported corrective steps; officials said they will follow any additional recommendations from the Examiners' office.
