Special audit of cheerleading funds conducted
Comments (...)A state audit, released last week, reported a a special investigation had been conducted on the Clarke Community School’s cheerleading fund and former cheerleading coach Jaci Baumfalk’s handling of funds raised for the cheerleaders’ trip to Florida in December 2010. The cheerleaders traveled to Florida to perform at the Champs Sports Bowl.
According to the audit report released by State Auditor David Vaudt, the investigation of the district’s cheerleading account from Aug. 19, 2008, to June 30, 2011, identified $10,136.42 of undeposited collections, improper disbursements and a loss incurred by the district related to the account.
Copies of the full report have been filed with the Division of Criminal Investigation, the Clarke County Attorney’s office and Iowa Attorney General’s office.
According to the report, the special audit was requested by district officials because of concerns that proceeds from certain fundraising events were not properly deposited to the account maintained by the district. According to the report, the investigation was also requested after Baumfalk failed to meet with district officials to offer explanation for why the expenses exceeded the revenues in the account and her subsequent resignation in June 2011.
In the report’s background information, Activities Director Chris Deam stated that it was normal for certain activities to consistently run a slight deficit balance because these activities did not have a regular source of revenue.
However, it was brought to the attention of the superintendent by the district’s business manager Ruth White in March 2011, that expenses were exceeding revenues by more than usual.
Findings
The undeposited collections totaled $8,674.14 and included $5,723.14 from fundraisers and $2,585 of payment from parents. According to the audit report, the payments from parents included cash and three checks, which should have been issued to the district but were issued to Baumfalk instead. The three checks were then endorsed by Baumfalk.
According to the auditor, not all of the amounts paid for luggage and shuttle fees by parents and students were properly deposited to the account. These undeposited fees totaled $366. The report indicated it was not possible to determine whether additional collections were not properly deposited because adequate documentation was not available.
The improper disbursements identified include $862.28 of personal items purchased in Orlando with the district’s credit card, including T-shirts and memorabilia.
According to the report, the loss incurred by the district was a $600 match from Bowl Games of America, which was forfeited because Baumfalk did not notify district officials of the opportunity for a match, and the down payment was not made in a timely matter.
BGA, which coordinates performances for certain events, offers a matching program to help pay for the performance package based on the number of participants sent to the event. According to the report, the district paid BGA $1,500 as a deposit for the $11,038 cost of the performance package.
Attorney releases statement
Baumfalk referred the Osceola Sentinel-Tribune to her attorney Dick Ramsey of Ramsey Law Firm in Des Moines for comment. Ramsey released the following written statement.
“Jaci doesn’t believe she mishandled any money in that she acted within the authority on permission given her by school officials. She denies that she stole or misappropriated any of the district’s money.
“The district is now saying that Jaci, her assistant, the cheerleaders and volunteers did not raise enough money to pay for the Florida trip, which district officials were responsible for monitoring the account?”
“The cheerleading account was a district account over which Jaci had no authority. She made deposits through others of the funds she personally handled. She had no authority to write checks or withdraw money.”
“Who was responsible for assuring that enough funds were raised? If there wasn’t enough money raised, and in the account, why did the district authorize spending the money for the trip?”
“There were several involved in raising and handling money for the Florida trip and several district officials had oversight and authority over the cheerleader’s account. It appears that school officials are unfairly attempting to shift their own mistakes and mismanagement over on Jaci.”
The full report is available at http://auditor.iowa.gov/specials/1030-1211-BEOO.pdf.
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