By Shelley Spillman

The results of an independent audit report conducted by Ray, Foley, Hensley & Company, PLLC and Superintendent Sheila Mitchell’s evaluation were released at the Anderson County Board of Education meeting Dec. 8.

The audit noted several deficiencies in internal controls ranging from purchase orders that were completed after they were already obligated and a finding of approximately $380,000 that was determined uncollectible in the audit, meaning that the school district spent the amount expecting reimbursement in the form of a grant that was never fulfilled.

Heather Cochran, CPA with Ray Foley, Hensley & Company, PLLC, noted that the $380,000 shortage she noticed dated back to before 2007. Cochran said the uncollected funds was not a glaringly obvious mistake but something she happened to notice when she did some digging.

Several members of the board education were surprised such an amount went unaccounted for so long.

“We were short for seven years, we just didn’t know,” said Board of Education Chairman Scott Brown.

Anderson County Schools Finance Officer Nick Clark noted on the report that he would review accounts receivable more closely and attempt determine to likelihood of collecting the approximately $380,000.

The key district wide findings in the audit included:

The state requires school districts to have all leases more than $100,000 to be reviewed and approved by the commissioner of education. The report cited that the school district entered into a lease purchase with Dell Financial Services for $549,971, but there was no evidence of approval by the commissioner of education. This was a repeat finding from last year. The school district response was that Clark prepared all the required documentation.

The district is waiting on a letter from the attorney to send to the Kentucky Department of Education.

The state requires the school district to bid out for projects that exceed $20,000. The report cited that supplies were purchased with a food service vendor that exceeded $20,000 and the school district failed to bid it out. The school district response was that the matter would be discussed with food service to make sure it is using approved vendors in the future.

There were multiple instances of purchases that were approved after being obligated. The school district responded that the matter would be addressed with all staff to ensure that everyone is aware that purchase orders are to be done for all purchases before the order is placed.

In other news, the board released Mitchell’s summative evaluation for the 2014-2015 school year.

The evaluation rated Mitchell in the areas of strategic leadership, instructional leadership, cultural leadership, human resource leadership, managerial leadership, collaborative leadership and influential leadership. The board used the measures of exemplary, meaning the standard was exceeded, accomplished, meaning the standard was met, developing, meaning there need to be more growth toward meeting a particular standard and growth required, meaning the particular standard or standards should be addressed in the Profession Growth Plan.

Mitchell received the evaluation of exemplary and accomplished in all seven of the standards. She received a performance level of exemplary on instructional leadership, cultural leadership and human resource leadership. Mitchell received was designated the performance level of accomplished in the areas of strategic leadership, managerial leadership, collaborative leadership and influential leadership.