DCSD receives clean audit opinion
Jennifer Miller delivers the audit findings to the Darlington County Board of Education, March 12.
Photo by Melissa Rollins
By Melissa Rollins, Editor, editor@newsandpress.net
After a timing hiccup due to staff changes, the Darlington County Board of Education’s audit has been completed. During the regular monthly meeting March 12, Jennifer Miller, a partner of audit engagement for Webster-Rogers presented the audit to the board.
Miller said that audit was last but that it was completed.
“We had a few difficulties during the audit, which I’m sure everyone is aware of,” Miller said. “You had significant turnover in personnel, which caused some delays in getting the audit done. We had some issues getting that information because of that turnover.”
Even with the delay, Miller said that Webster-Rogers gave a favorable opinion of the DCSD audit.
“In our opinion, the financial statements…present fairly in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the School District as of June 30, 2017,” Miller said. “That is a good, clean audit opinion; that is what you want.”
The audit findings showed areas that were a weakness of the district and gave suggestions for ways to strengthen them.
Improvements by district staff and administration were also noted.
One area of ‘Material Weakness’ stated that there were ‘Incomplete, inaccurate records and activity reconsolidation related to capital assets’ and said that the ‘School District should evaluate staffing needs and make necessary changes to implement controls to ensure complete and accurate records are maintained.’ The audit also noted, “Management has evaluated staffing needs and made necessary changes to implement controls to ensure complete and accurate records are maintained that are necessary in the preparation of financial statements.”
Several board members asked Miller questions relating to the findings.
“Did you see any areas of major concern that we have a problem with,” Warren Jeffords asked.
“Nothing came to our attention that was related to fraud or misappropriation of assets,” Miller said. “I believe that all of the issues that were noted were more in financial reporting and again, everything was there it was just not in the format to produce a financial statement that was materially correct because several journal entries…were not made. It is all tracked, its in there, its just in the wrong spot.”
Several board members expressed their pleasure with getting the audit closed out and receiving a clean opinion.
Also during the meeting Lisa Fagen, lead social worker for DCSD, gave a presentation about the work that social workers are doing in the district. She said that the 10 social workers have had over 10,000 interactions with district children and their families. Those interactions included providing transportation to doctor’s appointments and meeting with teachers and parents about intervention plans. Fagen said that the district has started holding Parenting Partners workshops to help parents develop skills that will make themselves and their children successful. Boardmember Wanda Hassler asked whether there was data to show that these classes were helping. Fagen said that she believes it is too early for data to show specific effects but that the first class series held September to November of last year had 82 parents who attended and graduated.