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Lack of Documentation Results in More Findings at Charter School
Columbus – Unsupported expenditures and bank withdrawals resulted in findings for recovery totaling more than $19,100 in the final audit of the now-closed General Chappie James Leadership Academy (Montgomery County) released today by Auditor of State Dave Yost.
“These findings don’t surprise me at all after seeing the results of our special audit,” Auditor Yost said. “This school was a drain on Ohio’s taxpayers, and I’m glad to see that drain was plugged when the school shut down.”
During fiscal year 2014, Academy Director Kecia Williams withdrew $17,610 in cash from the academy’s bank accounts, but did not provide any supporting documentation. Without proper supporting documentation, auditors could not determine whether the withdrawals were for a proper public purpose.
Additionally, Williams opened and authorized a U.S. Bank Visa Rewards Community Card in the academy’s name on May 22, 2014. Purchases totaling $1,584 were made on the card from May 22, 2014 through September 18, 2014, but no supporting documentation was provided. Auditors found no indication that the board approved these expenditures.
A finding for recovery in the amount of $19,194 was issued against Williams. A special audit of the academy released in June 2015 discovered that academy officials padded attendance rolls by nearly 50 percent. The special audit issued more than $1.1 million in findings for recovery against Williams.
A full copy of this report may be accessed online.
The Auditor of State’s office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,800 state and local government agencies. Under the direction of Auditor Dave Yost, the office also provides financial services to local governments, investigates and prevents fraud in public agencies and promotes transparency in government.