While most of the talk at the West Deptford school district's audit summary report on Dec. 17 revolved around the excess surplus that the district retained, the audit did have one recommendation for the district that involved something completely separate.
Assistant Superintendent William Thompson informed the school board that auditor Robert Marrone, of Bowman & Company, suggested that the district look into outstanding encumbrances that totaled approximately $224,000.
The money, according to Thompson, is mostly unpaid tuition by the district for special education students and others who attend a school outside of the district.
For various different reasons, the West Deptford school district did not pay the full amount to those schools because it was never billed. Thompson said this typically occurs when a special education student doesn't attend a school for a full year. The result is nearly a quarter of a million dollars that is accounted for as an expenditure for the school district, but was never paid out and is sitting in limbo.
The audit report asked that the school district look into the open encumbrances prior to the end of each fiscal year in the future. Thompson, as business administrator, said he will investigate each open encumbrance and determine whether it will be paid in full or canceled. In the audit report of the 2011-12 school year, there were 13 separate encumbrances.
During the general business session, the board unanimously accepted the audit report's recommendation as well as a resolution that gives Thompson the authority to investigate any open encumbrances that may occur during the current school year and allowing him to make or cancel those payments.