Auditors for the state have given the Hope Public School District a passing grade for its financial reporting, but the state did take off points in two areas of oversight, the Hope School Board learned Monday.School Board President Joe Short said the state audit reflected a continuing finding of deficiency in segregation of financial duties, which is common among school districts because of the way state law is construed. They always want us to hire somebody new to double check some things and look over somebody's shoulder, Short quipped. That's something every time. The Department of Legislative Audit report defines various aspects of an audit, and denotes the differences between auditing standards required by Arkansas school law and those that are Generally Accepted Accounting Principles, which are mostly required under federal standards. Short said the district has the option to hire its own auditors to have the work done according to GAAP. But, why do that when Legislative Audit does it for nothing? he posed. Ultimately, if we hired someone, they would review any audit to see if it was done right. While the Legislative Audit report cites the lack of segregation of financial responsibilities within the district office as a deficiency which is considered serious, based upon GAAP, it notes that the use of the state standard does fairly present the financial status of the district.Short said the Legislative Audit's findings report cites two instances in which the district had to resolve problems in its financial standards.In one instance, fundraising for candy sales by the Hope High School ROTC program did not properly account for $11,http://www.christianlouboutinclouds.com/,346 in receipts, the report noting that the district processed only $1,242 of those receipts. The ROTC instructor, who was custodian of these funds, provided documentation that the remaining funds were used to pay a portion of the candy vendor's invoice and other ROTC-related expenses as well as provide cash rewards to students exceeding sales goals,louboutin pas cher, the report states. Although no funds appear to be due the District, the polices were not followed to allow a proper accounting of fundraiser proceeds and related expenditures. Short said that won't happen again. That has been addressed and corrected, he said.In the second instance, the report cites the district for not requiring a performance bond on a $168,400 stadium lighting contract at Hammons Stadium. For contracts exceeding $20,000,longchamppascherroses.com, Ark. Code Annotated, Section 18-44-503 requires contractors to furnish a bond in the sum equal to the amount of the contract, the report states.Short admits that the district did not require the bond, but that the lighting work was done.
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