Westside Board Reviews Audit, Corrective Action Plan
by Janice Penix
Members of the Westside School Board reviewed the district’s most recent audit and a related corrective action plan at their monthly meeting Monday, April 20.
The Arkansas Legislative Audit report covers the fiscal year ending June 30, 2025, with findings stretching into early 2026. While the district’s budget remains in good standing, in the report, auditors warned poor internal controls increase the risk of fraud and error.
As a result, the district administration has implemented new practices in financial oversight, according to Superintendent Brad Kent.
Kent said some of the items flagged in the audit were unexpected, as the district had followed the same protocol as in the past. He emphasized the audit report does not indicate criminal actions; however, he said the district has acted to correct the deficiencies noted and to improve its documentation procedures.
“The big deal for us is, we were pleased to hear they don’t believe there is any fraud, that it’s just a documentation issue,” Kent said. “Things we’ve been doing for a long time were not sufficient, but we didn’t know they weren’t sufficient. We have some things in place now to make them sufficient. We’ve got it all in place…and they were acceptable to the plan we gave them.”
The audit reported a deficiency in internal control over financial reporting. District management is responsible for adopting sound accounting policies and for establishing and maintaining internal control that will report transactions consistent with the assertions embodied in the financial statements.
An audit review of district credit card transactions for the period of July 1, 2024, through Jan. 31, 2026, revealed $30,241 in charges that were either not documented or had no documented business purpose. Subsequent to the auditors’ review, the district obtained documentation that supported charges totaling $20,722.
The remaining credit card charges, totaling $9,519, could not be substantiated with a business purpose, according to the report. Kent, who serves as head baseball coach for Westside, said several of the undocumented business purposes revolved around the state and regional baseball tournaments, and that a binder containing both his personal financial information and professional documentation of all of the purchases had been lost before Kent submitted receipts to the district business office.
Employees also made charges on district credit cards, but all of those personal charges were reimbursed to the district.
In response to the findings, the district implemented several procedural changes. They include the use of a mileage log in the district vehicle to document miles driven, as well as the destination and purpose of trips, and corresponding fuel receipts. All meal purchases will include business documentation and agendas and sign-in sheets for meeting meals.
Athletic department purchases will be requested by a coach and approved by the assistant athletic director as well as the athletic director/superintendent. All lodging receipts will be provided in detail, along with a calendar, schedule of events or agenda.
In its response to the findings, the district noted changes will be made to the way credit cards are utilized, with an attempt to create a more streamlined process.
Other Matters
–The financial report was approved, including a balance of $8,306,714.65. Enrollment was reported at 532.
–Kent provided a written update on standards-based report cards for the monthly academic report.
–Board members approved the school calendar for 2026-27, which will include a start date of Aug. 10. Salary schedules for the 2026-27 year were also approved as presented.
Personnel
Following an executive session, the Board approved the contract non-renewal for Patricia Dobbs, food service worker.
Resignations were accepted from Kathryn Jones, elementary teacher; and Paula Hodges, teacher’s aide, both who will retire at the end of the current school year. Other resignations approved included Kaylee Bates, high school teacher; and Krisondra Little, teacher’s aide.
The Board voted to rehire all contracted staff for the 2026-27 school year with the exception of the above employees.
Board members present included Flo Ann Highfill, Sara Jane Williams, Dale Wright and Josh Yarbrough, while Laura Bryant was absent.
Read this story and others in the April 29 issue of The Graphic, available online and at businesses throughout Franklin and Johnson counties. Subscribe or donate here to support more hometown journalism.
