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Board of Education discusses audit

April 13, 2012
By Melissa Toothman Staff Writer , The Inter-Mountain

The 2011 fiscal year audit topped discussion at this week's Barbour County Board of Education meeting, which took place Monday at the BOE office.

Board members present included Doward Matlick, Joanne McConnell, Robert Wilkins, David Strait and Superintendent Joe Super. Member Michael Talbott was not able to attend.

Prior to discussion of the audit, Super recognized Matlick for an honor he received at the recent Barbour County Chamber of Commerce Banquet.

"Mr. Matlick was honored for a special director's award ... for his silent but significant contributions to the greater community," Super said. "In the short time that I've had the pleasure of knowing Mr. Matlick, I think that's very appropriate when they say the 'silent but significant contributions' and (I) would like to recognize Mr. Matlick for that honor that he received last Friday evening."

After applause and congratulations for Matlick, E.J. Ball, finance officer, presented the 2011 fiscal year audit report.

Ball kept the presentation brief, and said any board members with questions could bring them up at the next meeting.

She outlined the balance sheet of government funds, special revenue, expenditures and encumbrances.

Ball also addressed a section of the audit called Permanent Improvement Fund, which showed a fairly large balance because of the high school athletic field project for Philip Barbour High School. It wasn't started until after July 1, so it will show up in next year's audit as expended instead of this year's.

She also addressed the corrective action plan, and said the auditors noted some journal entry errors.

"They did not affect the outcome on the bottom line," she said, adding that the auditors recommended ways to correct the problems and include supporting documentation.

Ball also mentioned an item reported on the audit involving internal control over the evaluation of inventory. She said there were some delays in reporting custodial items as well as food donations received by the state, but these factors did not have a negative impact in the audit.

She said she was pleased with the audit and the fact that is was done.

"It's in on time, and I feel that it represents the activities of that year justly," she said.

The board then discussed setting a special meeting for 6 p.m. April 17 for a possible budget workshop with additional audit discussions.

The next regular meeting of the Barbour County Board of Education is scheduled for 6 p.m. April 23.



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