The long awaited West Montgomery Athletic Department financial report is finally in the hands of school officials. Delivered last week, the report reveals the depth of the debt owed by that department and calls into question procedures at West Montgomery High School; however, the auditor is quick to point out they were not hired to do a full audit and therefore would not render an opinion on the accounting records and procedures of West athletic department.
The investigation, called for by school officials, into the financial records came after school officials asked for the resignation of athletic director and football coach Elbert Thomas. Thomas refused to resign and currently remains on the payroll, though he is not allowed on school property. An outside attorney has been retained to handle the case with Thomas. While school officials will not say publicly, it is believed that Thomas, who was not a salaried employee, is seeking back pay for overtime. It is not clear how long Thomas will remain on payroll. The financial investigation covers the time period of year ending June 30, 2007 to February 26, 2009. Thomas was named athletic director in 2004.
It is also unclear the total amount still owed by West Montgomery Athletic Department. Finance officials are still involved in that process and it is unclear if all the bills have come in for all orders. It is unclear how school officials will proceed but it is expected that Finance Officer Kathy Johnson will negotiate with vendors about payment. According to General Statute 115C-441, purchase orders are required by anyone placing an order and the school is not liable for that bill if one does not accompany the order. The statute also has a penalty clause that holds the employee placing the order liable for any orders over agreed purchase order amount or without a purchase order at all.
The report does make some things very clear. It states that $72,000 in items were ordered without any purchase orders at all. It also shows that items totaling $318,000 were ordered above an approved purchase order. The auditor was unable to verify cash receipts from ticket sales due to incomplete reconciliations of ticket sales. In regard to the number of players who attended and who paid for a football camp at Wingate University, the numbers show that eight parents showed confirmation by check and one by cash. Wingate confirmed 14 payments by check, none by cash and a balance unpaid to Wingate of $5,340 for 28 players.
The budgeted amount for athletic supplies and coaching supplements for West Montgomery High School is $79,938.27 for this year. The breakdown is $3,600.00 for supplies and $76,338.27 for coaching supplements.
In their final statement the auditor states, “Had they performed additional procedures, other matters might have come to our attention.”
