Pioneer is following sound fiscal practices with regard to risk assessment, an audit representative told the Board of Education December 21. 

Carl Widmer, CPA, a partner at Drescher & Malecki, shared findings and recommendations from his firm's annual risk assessment report. The report is based on the current fiscal year.

The firm tested 13 areas of fiscal operations: 

  • Athletics 
  • Benefits
  • Budget and Budget Monitoring 
  • Buildings and Grounds
  • Capital Assets 
  • Cash Receipts, Revenue, and Receivables 
  • District Policies and Procedures 
  • Extraclassroom 
  • Food Service 
  • Grants 
  • Information Technology 
  • Payroll and Personnel 
  • Purchasing, Accounts Payable and Disbursements 

Each area is assigned an impact level (minor, moderate or significant) and a likelihood (low, medium and high). 

Mr. Widmer had recommendations for Athletics related to a transfer of knowledge to backup staff related to roles and responsibilities, as well as implementation of a system for tagging equipment used by students and handling of cash receipts.

With regard to Cash Receipts, Revenue and Receivables, the report called for cross-training an employee to act as a back-up bank reconciliation preparer.

Other areas tested yielded no further recommendations.

In accordance with state education law, Pioneer will draft a response to the audit findings.

Agenda for 12-21-21