DCBOE audit reveals money not paid to SCS

Published 7:31 pm Thursday, July 11, 2019

Brent Mims, Examiner of Public Accounts, presented an audit report on the Dallas County Board of Education for Oct. 1, 2017 through Sept. 30, 2018 at Thursday evening’s Dallas County Board of Education Meeting.
Mims then noted problems with the board’s internal control over financial reporting and material noncompliance which resulted in a qualified opinion.
Mims then noted that the audit revealed several findings.
Finding 2018-001 revealed that $1,178,526.63 were not payed to Selma City Schools after a half percent sales tax passed by the Dallas County Commission on December 1, 2012.
Mims cited an Attorney Generals opinion marked December 10, 1984 concluded that a county-wide sales tax cannot be used solely for county schools excluding the city school system.
Dallas County Schools began to receive the tax money during the 2018 fiscal year, Selma City Schools did not begin to receive a portion of the sales tax until June 8, 2014.

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