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Audit highlights segregation-of-duties and ticketing-control issues at Hardy County schools
Summary
A school-level audit presented to the Hardy County Board identified ongoing segregation-of-duties weaknesses driven by small staffing and cited ticket-collection practices at two high schools that conflict with state accounting rules; staff say they are increasing monitoring and quarterly secretary meetings.
Sarah Nix presented the school-level compilation of financial statements and audit findings for recent years, telling the board that while many issues have been corrected, some findings persist.
Sarah said the district continues to face a segregation-of-duties finding because many school offices are run by a single person; she said "Segregation of Duties is one of those that we are... which is not financially feasible but unless we were going to put an additional secretary in each school building we're not going to get rid of the segregation of Duties finding." She explained that with current staffing levels, fully separating duties would require additional hires.
The audit also cited two high schools for ticket-collection practices that state accounting procedure prohibits: one person should not be responsible for collecting tickets at more than five events in a year. Sarah said cash-collection timing and a ticket reconciliation were among items noted in testing. To address problems, staff have started quarterly meetings with secretaries and are increasing on-site checks; Sarah said some previously cited items have already been fixed.
The board did not take formal action during the report but discussed continued monitoring and potential operational responses.
What's next: Staff will continue quarterly outreach to school offices and report on corrective progress at future meetings.
