State Auditors Due to Return to Rockwood School District

Rockwood School District administrators busily are addressing the recommendations delivered by the Missouri State Auditor's staff on Feb. 27 regarding results of their performance audit of the district. Rockwood's financial and legislative affairs officer Tim Rooney told Board of Education directors and attendees at Thursday's meeting they are getting more effective in important areas, as identified by the audit, as they serve students, families, staff and community.

A performance audit includes a review of cash control procedures, expenditures, payroll, capital assets, vehicles and fuel usage and compliance with state laws and district policies. The last time a state performance audit was done with Rockwood, prior to this year's audit, was in 1994.

However, each year, the books and accounts of Rockwood are audited by an independent certified public accountant, Kerber, Eck & Braeckel LLP, in conformance with the prescribed standards and legal requirements every year. Rockwood last received the highest-level audit opinion from the firm, which is called a "clean opinion" within that industry.

Rooney said he is not aware of a specific date on which the auditors will return to Rockwood, but they told him they planned to call after 60 days to set up an appointment at about the 90-day interval. If the auditor's are using the report's released date in February, that would put the 90-day time frame at the end of May.

Yet, as Rooney is quick to point out, the auditor's have been made aware of the district's web pages denoting their action plan activities, and can check them online any time they choose. 

Spence Jackson, media director and spokesperson for Missouri State Auditor Tom Schweich and staff, tells Patch their policy is to schedule the follow-up meeting as close to 90 days after the audit delivery as possible. "Hitting that mark is dependent upon staffing commitments, ongoing projects and other things that may require additional staff to complete from time to time," he said.

Rooney, in previous Rockwood board meetings, gave presentations about how the staff would address concerns and specifics in nine overall areas:

1. Program Management, Change Orders and Conflict of Interest
2. Bond Financing
3. Procurement Cards
4. Procurement Procedures
5. Receipting Procedures
6. Capital Assets and Fuel Usage
7. Superintendent's Contract
8. Attendance Reporting
9. Computer Controls

Rooney provided the following state audit action plan update at Thursday's board meeting regarding progress made between March 22-29:

• Attorneys are working on the following policy changes:
  
  • Defining a clear scope of work before projects are bid, including prohibiting change orders for locations not included in the original scope, requiring board approval before the scope of work is changed, and requiring additional bids for scope changes that are not tightly integrated into the original work. Anticipated PIN on April 18. Editor's Note:  Rooney is using a method tagged by "Problem, Issue, Need" or PIN.  He said it gives the board of directors notice about when to plan to discuss the item over the course of two succeeding meetings.
  • Request for proposal process, including selection criteria, retention period for documents, change orders, and design oversight. Anticipated PIN on April 18.
  • Prohibit bond financial adviser from performing underwriting services. Also, include preference for competitive bond sales in lieu of negotiated sales. Cabinet approved. (Policy 3330) PIN on April 4.
  • Identify the assets subject to annual physical inventory. Anticipated PIN on April 18.
  • Review of attendance records. Cabinet approved. (Policy 2310) PIN on April 4.
• Received additional P-card annual plan documents. All are due April 12.
• Reviewed draft of revised Community Education cash handling practices.
• Met with school representatives from elementary, middle and high to seek feedback about specifications for an electronic receipts program.
• Met with the bond oversight committee. Agenda and minutes are available online.
• Completed required periodic changes to employee passwords. Any password that has not been changed in the last two weeks, or is not complex, will have to be changed or the user will not gain access to the network.

Click here to monitor future audit action plan results, as provided by district officials.