A draft of the KPMG November 8, 2012 audit appeared on DeKalb County School System’s website yesterday (Wednesday), but by today (Thursday) it had been removed.
If you made a copy of the draft from KPMG that appeared on the DCSS website, please send it to us at firstname.lastname@example.org. You may send it anonymously.
Meanwhile, consider this: According to O.C.G.A. § 50-6-6 (see below), DeKalb County’s Board of Education is authorized (1) to have an additional audit made (in addition to the required state audit) and (2) to employ certified public accountants to make the audit and (3) to pay for the cost of such audit from funds received for educational purposes (which we read as including state funding).
Copyright 2012 by The State of Georgia
All rights reserved.
*** Current Through the 2012 Regular Session ***
TITLE 50. STATE GOVERNMENT
CHAPTER 6. DEPARTMENT OF AUDITS AND ACCOUNTS
ARTICLE 1. GENERAL PROVISIONS
O.C.G.A. § 50-6-6 (2012)
§ 50-6-6. Audit of school and university systems; local boards of education authorized to employ accountants; generally accepted accounting standards; audit report contents’
(a) It shall be the duty of the Department of Audits and Accounts thoroughly to audit and check the books and accounts of the county superintendents of schools and treasurers of local school systems, of municipal systems, of the several units of the University System of Georgia, and of all other schools receiving state aid and making regular and annual reports to the State School Superintendent, showing the amount received, for what purpose received, and for what purposes expended. All such funds held by officials must be kept in banks separate from their individual bank accounts.
(b) Notwithstanding any other provisions of this chapter, the local boards of education of the several county, independent, and area public school systems of this state shall be authorized to have an additional audit made of the books, records, and accounts of the public school system over which any such board has jurisdiction. The local boards of education shall be authorized to employ certified public accountants of this state to make the audits and to expend funds for the audits which are received by any such board for educational purposes.
So, all of this begs the question of WHY?
- WHY has no independent full audit been ordered by the DeKalb Board of Education, even as DeKalb Schools fell deeper and deeper into financial trouble? Is this information not part of the annual continuing education required of school board members?
- WHY was Atkinson, with a highly questionable personal financial history of bankruptcies, allowed to pick-and-choose what would be looked at by KPMG in what appears to be a most cursory and, frankly, non-professional manner?
ALL of this — including KPMG’s involvement — cries out for federal intervention. A LOUD outcry is warranted. We encourage you to write letters and make calls. Bring this to the attention of federal officials (as shown on the opening page of this blog):
Report Suspected Fraud and Criminal Activity
Federal Bureau of Investigation (FBI)
FBI Special Agent in Charge
2635 Century Parkway N.E., Suite 400
Atlanta, GA 30345
Use the FBI’s online tip form to report suspected terrorism, fraud or criminal activity.
U.S. Department of Justice (USDOJ)
Sally Quillian Yates
U. S. Attorney — Northern District of Georgia
Richard B. Russell Federal Building
75 Spring Street, S.W., Suite 600
Atlanta, GA 30303
Don’t waste time or effort with DeKalb County or State of Georgia officials. If Sam Olens was going to do anything, he already would have. Olens has been a very BIG disappointment!