State Auditor Nicole Galloway announced today the results of a citizen-initiated audit of the Marshall Public Schools in Saline County. Galloway announced in February that a petition of qualified voters within the Marshall School District boundary triggered an audit by her office. The report, which gives a rating of “fair,” makes several recommendations to improve accounting controls and oversight in the district.
“Petition audits allow citizens to engage in the process of ensuring government accountability,” Auditor Galloway said. “This independent and thorough review of the operations and finances of the Marshall School District has identified several areas for improvement that school leaders have committed to addressing.”
The audit identified several weaknesses in accounting controls over fees and concessions receipts, as well as a need for better oversight from the Board of Education regarding salaries, stipends, and purchasing.
The audit recommends better handling of student and athletic fees, concession revenue, and bookstore receipts, which are often received in cash without pre-numbered receipts. Auditors also recommended the Board exercise additional oversight and approval regarding compensation decisions and ensure all payments to employees are reasonable and have adequate supporting documentation.
Additionally, Galloway’s audit evaluated the security of electronic data and made recommendations to ensure the security of the district’s accounting system. Cybersecurity has been an area of focus throughout Galloway’s time as Missouri State Auditor.
A copy of the audit can be found here.