By TARA HETTINGER
Tara.Hettinger@newsandtribune.com
January 14, 2009 12:47 pm
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In November, The Evening News published a story on an audit performed by the State Board of Accounts that found $23,888 of “unexplained variances” in the Jeffersonville High School extracurricular account.
That audit has been turned over to the Indiana State Police, Clark County prosecutor’s office and Indiana attorney general’s office for further investigation.
Joining that is another audit involving Greater Clark County Schools. This time it involves Options Alternative School’s extracurricular account and its treasurer, JoAnn Peart. The audit states that Peart wrote 15 checks payable to “cash” from December 2003 through November 2007. One of those checks was for $800.
When asked about that check, Peart told the State Board of Accounts that it was used to test transactions in the computerized ledger program so she could learn the program. However, she never recorded the transactions in the computerized ledger program.
Nonetheless, no computerized ledger was presented for audit for the period that the check was written and cashed, according to the report.
The audit goes on to say that Peart said she had forgotten about the $800 cash in her drawer and did not deposit the money in the bank until January 4, 2008, about a year and five months later.
“The date the $800 was deposited corresponded to the time frame we requested the extracurricular treasurer to submit additional financial records for audit,” the report states.
Peart also told the board that the checks written to “cash” were used to purchase food for staff-prepared lunches for students on special occasions and given to students to buy lunch from the school cafeteria. However, one dated July 25, 2005, for $90 was written when school was not in session and there was no summer food service program available.
When asked why she would write a check payable to “cash” when school was not in session, Peart did not provide an explanation, according to the audit.
The report also states that $80 of cash was withheld from a bank deposit ticket in July 2005, with no documentation given for the audit to identify the reason. The audit states that Peart was responsible for preparing deposit tickets and depositing funds for the school.
As for oversight, the audit says that John Buckwalter, principal from 2003-05, said he never reviewed the financial activity of the extracurricular account. Gary Green, principal from 2005 to now, said he never authorized Peart to write any checks payable to “cash,” according to the audit.
A message left for Peart at her home was not returned as of press time.
Erin Bojorquez, public relations specialist for Greater Clark, said the corporation could not comment at this time, because this is a personnel issue. She said Peart is still an employee at the school system.
Stan Mettler — who is the position supervisor of schools and townships for the board — said investigations like this start for a variety of reasons.
“Sometimes we get tips from anonymous phone calls from the public and the taxpayers to take a look at this, and we notify the field supervisor to check things out and let us know if something needs to be done immediately,” Mettler said, adding that he could not say why this report was instigated.
Mettler said with the $800 later found and turned in and another $119.09 credited to the account, Peart is being asked to repay the balance of $1,879.
Mettler said instances such as this are not common; however, it happens more than he would like to see.
“For the most part, 99 percent of people are as honest as the day is long ... These two reports are the exception to the rule,” Mettler said, referring to the report on Options and Jeffersonville High School’s extracurricular accounts.
Mettler said these are the only two closed audits he’s aware of that relate to Greater Clark. He said he couldn’t comment on any ongoing cases.
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