State examiners report internal-control weaknesses, repaid personal purchases at Randolph County Schools

Brianna Upchurch of the Alabama Examiners of Public Accounts presented the Randolph County Board of Education’s fiscal year audit covering Oct. 1, 2024, through Sept. 30, 2025, and said both the financial statement audit and the single-audit of federal awards were released May 22, 2026.

"We issued an unmodified opinion on the board's financial statements," Upchurch said, and added the audit found the board’s major federal program for the year was the child nutrition cluster. She said Woodland High School was selected for comprehensive testing while other schools received limited testing.

The audit identified three written findings. Finding 2025‑001 described inadequate segregation of duties for snack, concession and ticket sales at Woodland High School, missing master receipt book entries for portions of the audit period, deposit delays (up to 27 days observed after events), and use of a personal Venmo and Square account for school sales with no documentation proving those receipts were deposited into the school’s official account. Upchurch said these weaknesses exposed cash to "the risk of loss or theft."

Finding 2025‑002 reported that tests uncovered at least 21 expenditures initially lacking documentation to demonstrate an allowable educational purpose; after follow-up, documentation supported most, but a former bookkeeper repaid $527.39 for purchases that were personal in nature and charged through a vendor account set up for the local school. Finding 2025‑003 showed the school did not complete required fundraising authorization and completion forms, leaving uncertainty about whether all fundraisers operated at a profit and whether receipts were fully recorded and deposited.

Upchurch closed by directing board members to the full report on the Examiners' website and thanking central office staff for cooperation. When asked about questions from the board, the auditor said she could not answer questions at the meeting and referred inquiries to her main office.

The presentation concluded with the superintendent and board noting the employees involved have been interviewed and that amounts identified in the audit have been repaid where applicable. The board took no formal action on the audit itself at the meeting; it moved on to the published agenda items.

The audit’s findings highlight control and recordkeeping gaps that the district will need to address in local procedures and training to reduce the risk of errors or misappropriation and to ensure compliance with state and federal requirements.