“In summary, we believe the shortage in the deposit was a result of theft,” the audit states.
The audit also shows the district’s high school bookkeeper, who was responsible for collecting cash, writing receipts and depositing cash for athletic events, was overwhelmed because of a last-minute decision to sell season passes to events during the first week of school.
The audit also noted she should not be held personally responsible for the accounting issues and the missing money.
Among the recommendations, the audit argues that the district should make deposits in a timely manner, complete all parts of ticket receipts and issue pre-numbered season passes.
Dawn Weller, treasurer for the district, said the bookkeeper believed the financial records were balanced, and the audit was not discovered until about a year after the incident. She said district officials reviewed the records extensively after discovering the discrepancy, and were eventually led to the conclusion that the cash must have been taken.
She said the bookkeeper was trying to keep track of about $10,000 in cash in a five-day period, which is very unusual.
“It’s a great amount of money to deal with in such a short period of time,” Weller said.
She said the district is now doing a better job of making sure that cash is deposited in the bank one business day after receiving the money.
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