09/01/2022 - Jefferson City, Mo.
State Auditor
Nicole Galloway announced today the results of a citizen-initiated audit of the
Smithville R-II School District in Clay County. The report, which gives a rating of "good,"
makes several recommendations to improve accounting controls and oversight in
the district, as well as compliance with the Sunshine Law.
"Petition audits allow citizens
to engage in the process of ensuring government accountability," Auditor
Galloway said. "This independent and thorough review of the operations and
finances of the Smithville R-II School District has identified several areas
for improvement that district leaders have committed to addressing."
The audit identified the need for
improvement in district procurement, contract and disbursement practices,
including periodically requesting and evaluating qualifications for
architectural and construction management services, and ensuring all
disbursements are a necessary and prudent use of district funds. The audit also
found instances in which the district's Board of Education did not comply with
the Sunshine Law for open and closed meetings, including incomplete or
insufficiently detailed board meeting minutes.
Some district employees received
additional compensation during the 2019-2020 school year for various purposes
that were not included on board-approved salary schedules. District controls
and procedures over donations, event sales, budget amendments, and record
preservation and retention also were found to need improvement.
The audit also found that the board
has not developed procedures to adequately track some changes made to
attendance records and to limit the time period when attendance changes can be
made. District officials also do not review changes made to current school year
attendance records.
A copy of the audit can be found here.