The Howard County School Board wants its internal auditor to spend the majority of his time reviewing the school-based activity funds.
The system?s external auditors, Clifton Gunderson LLP, identified them as the “highest potential areas” for problems such as abuse and fraud, said Diane Mikulis, School Board vice chairman and a member of the board?s audit committee.
John Connors will spend 924 hours out of a total of 1,579 hours on these funds, according to the board?s first internal audit plan, which runs through June 2007.
“I?ll be looking at the funds maintained at the schools that are used to offset, [for example], the cost of band uniforms,” said Connors, who began his position about a month and a half ago.
According to the plan, he will:
» Audit one-third of the school system?s 70 schools;
» Work five days each at 20 schools for a total of 700 hours;
» Spend eight days each at four schools with “demonstrated problems and weaknesses” for a total of 224 hours.
The remaining schools will be audited during the next two years, Mikulis said.
She did not have information on the schools identified as a concern, and Connors could not be reached for further comment.
At a glance
» Last year, Collette Kirk, who was employed at Folly Quarter Middle School as a secretary and bookkeeper, was charged with embezzling about $10,000 from the school?s activity account. Kirk had been employed with the school system from March 2003 to June 2005. She resigned during the investigation of the missing funds, according to a school system news release. School Board Vice Chairman Diane Mikulis said that since the incident all school bank statements are reconciled at the system?s central office.
