Citizen requested audit of Parshall School District results in 17 ‘extensive’ areas of concern

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State Auditor Joshua Gallion has completed an audit of Parshall Public School District, citing 17 areas of concern.

According to a press release, the audit was citizen requested and several deficiencies in financial practices were found.

Some of the areas of concern include:

  • Health insurance benefits were paid for two individuals who are not presently employees of the school district
  • School board approvals were not kept for expenditures totaling over $800,000
  • The school district incorrectly reported the number of federally connected children on the impact aid grant application
  • No documentation for capital assets including accumulated depreciation
  • Missing documentation for over half a million dollars in purchases
  • Incorrect bank reconciliations led to an unreconciled net difference of over $3,000,000

Gallion called the issues “extensive” and said he hopes the school district will make changes now that the areas have been identified.

The complete audit report can be found on the North Dakota Office of the State Auditor’s website.

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