Audit

 

Audit Uncovers Significant Financial Failures at Pocahontas County High School; District-Wide Reviews Ordered

MARLINTON, WV – During a special meeting of the Pocahontas County Board of Education on January 9, Superintendent Dr. Leatha Williams revealed the results of a formal audit that uncovered a pattern of serious financial discrepancies and policy violations at Pocahontas County High School (PCHS).

Despite the gravity of the findings, Dr. Williams opened the meeting with a message of resilience, stating that the issues can be rectified through “hard work, cooperation, and a growth mindset.” She framed the discovery of these financial failures as a necessary step toward improving the district’s transparency and operations.

Investigation and Findings

The investigation began on December 11, 2025, following reports of financial mismanagement at the high school. After an initial informal probe by district officials on December 16, Dr. Williams ordered a formal, independent audit by the Education Consulting Team.

The audit, which reviewed records from July 1, 2024, through December 22, 2025, identified several critical violations of WV Policy 1224.1, the state’s accounting manual for public schools. Key discrepancies included:

• Manipulated Receipts: Auditors found instances where cash amounts were recorded on receipt forms but subsequently crossed out, with only the check portions of the totals being deposited. In one April 2025 FFA fundraiser, $192.65 in cash was recorded but never made it to the bank.

• Delayed Deposits: Policy requires daily deposits for amounts over $500, yet the audit found cash for athletic "gate boxes" withdrawn in August 2024 was not returned to the bank for nearly a year.

• Missing Documentation: Two donations for the Carpentry program totaling $20,250 were recorded on June 18, 2025, but no copies of the checks could be located—a recurring violation found throughout the records.

• Procurement Violations: Out of 627 purchase orders reviewed, 294 were backdated to precede the invoice date. Furthermore, purchases exceeding $5,000 were not put out for bid as required by state law.

Accountability and Next Steps

Dr. Williams emphasized that while the Board of Education oversees the district, the school Principal is legally responsible for the daily financial management and accuracy of records at the building level.

In response to the findings at PCHS, the Superintendent has initiated several corrective measures:

1. District-Wide Audits: Independent audits will now be conducted at the county’s four other schools to ensure compliance.

2. Mandatory Training: All staff will undergo financial management training via the Vector platform or a similar approved program.

3. Operational Changes: Principals will be required to schedule fundraisers more effectively to avoid overwhelming administrative staff and ensure accurate record-keeping.

4. Follow-up Review: A second independent audit of all schools will be conducted at the end of the school year to verify that improvements have been made.

Dr. Williams concluded the meeting by reiterating that the public debrief was a matter of professional accountability. "This is intended for transparency," Williams said, "not to beat any specific person down."