Deficiencies, shortages found in 2 David Crockett athletic programs
An investigation by the Tennessee Comptroller's Office has found deficiencies and shortages with two of David Crockett High School's athletic programs in 2017.
According to the investigation, a cash shortage of at least $1,020 was found in the football program. The David Crockett football team held a fundraiser where they provided 300 season passes for $30 each. The season passes allowed the buyer to attend five football games and receive a Pioneer Nation t-shirt. The review of deposits revealed the the staff member responsible for the fundraiser could not account for 34 season passes, which resulted in a cash shortage of at least $1,020. The staff member admitted to giving away about 30 season passes to player, students, their families, and school staff.
The comptroller said that the high school failed to ensure the staff member followed adequate procedures regarding this fundraising effort. The Tennessee Internal School Uniform Accounting Policy Manual says "for ongoing resale activities monthly profit analysis reports must be completed to document collections, expenses, and any losses of money or product."
The recommendations the comptroller's office gave to the high school are that school officials should take steps to recover the $1,020 cash shortage and that for each resale activity, the school should ensure they comply with the provisions shown in the manual referenced earlier. The account sponsor or other designee should prepare an accurate profit analysis.
Another athletic program was also investigated - the school's baseball program. The finding with that investigation showed that the high school had deficiencies in its baseball concession operations.
The investigation found that in one instance, over two months lapsed between the date some concession funds were collected during a series of summer baseball games and the date these funds were received by the school bookkeeper. In addition, the school staff member responsible for the concessions used personal funds to provide the initial inventory of food and drinks for concessions then restocked inventory with profits for the sale of concessions.
According to the comptroller's office, "The Tennessee Internal School Uniform Accounting Policy Manual provides money or property received by a school official, employee, or volunteer, acting in his or her official capacity, becomes public money or property. The money is the property of the respective school. Such money must be appropriately managed and safeguarded by the school."
The office said concession sales proceeds should be deposited within three days after the money is collected and that inventory should be purchased through the school's normal purchasing procedures.
The new finance director for the Washington County Schools implemented multiple policies in response to these findings. All of these policies listed below were approved by Washington County Director of Schools Kimber Halliburton.
- All funds received on behalf of the school will be counted at the end of the day/event by two school employees and documented on a cash count form. Both employees will sign this form verifying the total funds collected.
- All funds will be stored appropriately on school property, if at all possible, so the school bookkeeper can receive the funds and deposit them the next business day, but no longer than three business days.
- All inventory items for concessions purchased must go through the school activity fund account unless an unforeseen emergency situation occurs. If this would occur, the principal and athletic director must be notified and approve a reimbursement request for the items required for the emergency need.
- All relevant duties are to be segregated to the fullest extent possible in each given situation.
- The athletic director is directly responsible for working with the bookkeeper to ensure the above is implemented appropriately with any discrepancies being reported to the director of finance immediately.
You can view the full report from the Tennessee Comptroller's Office below: