Page 23 - The Edge - Summer 2017
P. 23
SPRING CONFERENCE WRAPUP
By Don Harris
State Auditors Recommend Separation
of Money-Handling Responsibilities
The tale of a school bookstore manager who stole more than Auxiliary operations do not include donations other than tax
$72,000 was used by state auditors to illustrate how thefts can occur credits, student activities monies, or PTO and booster club monies,
and what districts can do to prevent and detect them. Culling said. “Schools are not allowed to sell raffle tickets, so related
In a breakout session on cash controls at AASBO’s Spring monies should not be in any district fund,” she said. “PTOs and
Conference on April 6, Valerie Culling, Senior Accountant booster clubs are not district operations are not part of auxiliary
with the Office of the Auditor General, and Elizabeth Whitaker, operations.”
also with the Auditor General’s Office, told how to thwart theft Culling strongly recommended making sure district employees
and better understand the handling of funds from auxiliary are not involved in collecting those non-auxiliary operations
operations. monies.
In addition to bookstores, auxiliary operations may include Whitaker talked about safeguarding cash. Most people think
athletic activities, non-credit recreational activities that supplement of a safe, but she recommended a locked drawer or cabinet if
the district’s education program, field trips, academic competition many people will have access to the safe. “A safe is not the best
such as debate teams, fine art charges, reasonable fees perhaps option if various records and money are stored there together,”
for parking, deposits for lockers, caps and gowns for graduation, Whitaker said. “A lot of people would have access to the cash
vending machines, ticket and concessions charges for athletic
events, and tax credit fees. Continued on page 26
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