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Mt. Pleasant school board receives good audit report

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By Rachel Basinger
Saturday, April 12, 2014, 12:01 a.m.

Mt. Pleasant Area School District received a good audit, according to Sarp & Co. representatives.

However, it wasn't without issue.

Jared Ewing, a partner with Sarp and Company, told the board this week financial records given to them in regard to the cafeteria fund were not initially complete.

“The closing process was not done correctly so we returned the submitted records, and when we got them back the second time, they were still incorrect and we had to ask for them a third time,” he said.

There were also some issues with the documentation regarding the district's construction fund.

Ewing said the bank reconciliations were not done timely and at the end of the year they did not match the bank documentation.

He said things got straightened out when business manager Brent Filak took over.

“He (Filak) has done a wonderful job in the time he's been there,” Ewing said.

The audit did have material weaknesses because of the auditor's need to have all the correct information ahead of time, but the district did get an unmodified opinion, which is the best status for an audit.

The auditors determined that in the end, the financial statements were presented fairly.

Director George Hare said all of the issues were due to ineffective bookkeeping.

Hare added that there was no negligence on the part of the administration or school board.

Filak said the district was able to do a pretty quick closing of the books once he was able to get involved.

“We are certainly not going to let that happen again moving forward,” he said.

Rachel Basinger is a contributing writer.

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