INDIANAPOLIS | If any item from among the more than $300,000 worth of kitchen equipment is missing from the new Lowell Middle School it seems no one would know.
The State Board of Accounts on Tuesday criticized the Tri-Creek School Corp. for failing to detail what was purchased with kitchen equipment funds in 2011 and for not completing a required inventory of the equipment at the end of every school year.
That finding, which school officials concurred with, was among several paperwork and procedural errors noted in a 77-page biannual state report on spending by the south Lake County school district.
Among other items in the report, auditors questioned why the superintendent and business manager did not pay federal income taxes on the value of their monthly auto allowances and school-provided mobile phones.
There were also no records of whether the equipment was used for school business, according to the report.
Auditors faulted Lowell High School officials for not using state-prescribed forms for its extra-curricular funding records and not always issuing receipts for event ticket sales.
The auditors also noted that some federal grant money supposed to be used for school safety was redirected to other projects.