CHESTERTON | An Indiana State Board of Accounts audit raised questions about commingling funds and extracurricular money at the Duneland School Corp.
The report, released Friday, covers the period of July 1, 2010, to June 30, 2012. No one was charged with any wrongdoing.
The report said that Liberty Elementary School commingled grants, Christmas for Kids donations, picture commissions and other items in the Student Activity Fund, and many of the disbursements appeared to be for instructional material.
Indiana State Board of Accounts supervisor Ryan Preston said the school spent money in the Student Activity Fund for instructional materials. He said generally any disbursement for educational purposes should be made from school corporation funds, not extracurricular funds.
The report also said that 20 percent of the extracurricular disbursements lacked proper documentation and contained only a purchase order.
It said supporting documents such as receipts, canceled checks, tickets, invoices, bills, contracts and other public records must be available for audit and to provide supporting documentation.