"Exit Items" reveal that Gary Noble must go.

There was an Exit Conference on April 23, 2008, where the Edmonds School District was notified of the following Exit Items. Among them is the issue regarding Gary Noble and his status on the Board.

The State Auditor "recommends" that either Gary Noble resign or that Board Policies be revised to allow this conflict of interest to occur.

Exit Items

General Disbursements - Segregation of Duties

The system where purchase requisitions and purchase orders are created (WESPAC) allows an individual with Level 2 Authority to both create and approve purchase orders. Additionally, those with the ability to approve may edit a Purchase Order created by another individual and approve the purchase order without a second level of review.

We recommend additional controls be implemented to create a segregation of duties between who creates and approves a purchase order.

Procurement Card Procedures

Credit card reconciliations and supporting documentation are not all reviewed by each employee's supervisor prior to payment, as required by District policy. The District's policy does not outline the maximum amount for meal expenses while an employee is in travel status, nor are there guidelines regarding maximum meal expenses allowed. Finally, online procedures do not always agree with the procedures in practice.

We recommend that each employee's supervisor review supporting documentation such as invoices, receipts and credit card statements and sign the credit card reconciliation before payment. We recommend that the District implement a policy outlining maximum amounts for meal expenses while in travel status and that the estimated meal expense is included on the B-100 Travel Authorization. We also recommend that procedures be followed or revised.

Board Policies: Conflict of Interest

Board Policies 6810 and 1260 conflict with each other. Policy 6810 allows no person to be employed by the District if they are a spouse of a Board Member while 1260 allows for exceptions as prescribed by law.

We recommend that the most stringent policy be followed or policies be revised.

Enrollment

The District is not correctly calculating FTE based on minutes of instruction and passing time, but is currently in the process of addressing the issue.