Report No. 2011-25
May 2011
Complete Report
Findings in the audit of the Lathrop R-II School District
Fuel
The Lathrop R-II School District does not adequately monitor its diesel fuel usage. The district uses a contractor for bus services, but the contractor uses the district's diesel fuel tank to fuel the buses. Although the contractor submits mileage reports for each bus, until January 2011 the district was not tracking the amount of fuel pumped into each bus, so it was impossible to compare the miles driven to the fuel used to make sure they matched up. The district also does not track any district fuel that gets pumped into the contractor's spare buses, so district fuel could be used to transport others. Finally, the district does not compare the amount of diesel pumped from the tank to the amount of diesel purchased for the tank to make sure that all of the district's fuel is accounted for.
Additional Comments
We evaluated the school district's internal controls over significant functions and compliance with certain legal provisions, including those specifically raised by petitioners. For the areas audited, no significant deficiencies, other than those noted above, were identified. The school district is to be commended for taking the proactive step of establishing a fraud committee which meets twice a year to discuss risk areas and the resolution of problems within the district.
In the areas audited, the overall performance of this entity was Good.*
American Recovery and Reinvestment Act 2009 (Federal Stimulus)
The Lathrop R-II School District was awarded $992,460 in federal stimulus funding for the fiscal year ended June 30, 2010 and $16,425 for the fiscal year ended June 30, 2011. Well over $900,000 of these funds went toward teacher compensation and development, with the remaining funds expended on technology, bus transportation, supplies, security, and bathroom updates. A detailed listing of the awards is included on the Organization and Statistical Information page following the audit report.
*The rating(s) cover only audited areas and do not reflect an opinion on the overall operation of the entity. Within that context, the rating scale indicates the following:
Excellent:
The audit results indicate this entity is very well managed. The report contains no findings. In addition, if applicable, prior recommendations have been implemented.
Good:
The audit results indicate this entity is well managed. The report contains few findings, and the entity has indicated most or all recommendations have already been, or will be, implemented. In addition, if applicable, many of the prior recommendations have been implemented.
Fair:
The audit results indicate this entity needs to improve operations in several areas. The report contains several findings, or one or more findings that require management's immediate attention, and/or the entity has indicated several recommendations will not be implemented. In addition, if applicable, several prior recommendations have not been implemented.
Poor:
The audit results indicate this entity needs to significantly improve operations. The report contains numerous findings that require management's immediate attention, and/or the entity has indicated most recommendations will not be implemented. In addition, if applicable, most prior recommendations have not been implemented.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
