GREENWOOD — A former preschool treasurer has reimbursed taxpayers $31,543.33 following an audit at Sawmill Woods Preschool.
Melissa Ross worked as the extracurricular account treasurer at the preschool, which is part of the Clark-Pleasant Community School Corporation.
Sawmill Woods Preschool offers different programs with varying fees that are to be paid monthly via cash, check and credit card.
The school district became aware, through a review performed by an outside accounting firm, of discrepancies in the records maintained by Ross.
The Indiana State Board of Accounts examined the records and accounting for the depositing of receipts.
The SBOA review found $15,715 in preschool payments that were not deposited, and the state requested Ross reimburse taxpayers.
The SBOA also asked Ross to reimburse the state of Indiana for special investigation costs, which are additional costs incurred by the SBOA to look into the matter.
According to the audit, Ross reimbursed the $15,715 in November 2021 and the $15,828 in December 2021.
Indiana State Police is conducting a criminal investigation at the preschool, and the investigation is not finished.
No criminal charges have been filed.
Johnson County prosecutor Joe Villanueva said he just received the State Board of Accounts audit this week.
“Right now I cannot say whether any criminal charges will follow because I have not been able to verify whether my office ever received anything from a police agency which investigated,” Villanueva said in an email to WRTV. “ I am looking into the matter currently.”
WRTV is working to reach Ross for comment via phone and email.
The audit criticized the school’s internal control system concerning the handling of receipts.
“There were no controls to verify student enrollment and ensure tuition payments were made on a timely basis,” the audit read. “There was a lack of segregation of duties in the handling of receipts at SWP. The same person accepted payments, wrote receipts, deposited the receipts, and maintained the class spreadsheets for SWP.”
WRTV has also reached out to the Clark-Pleasant Community School Corporation for comment.
"Clark-Pleasant brought concerns to the State Board of Account in the Fall of 2019 after we had an independent audit of all ECA (extra curricular accounts) within the school district," Dr. Patrick Spray, superintendent, said in an email to WRTV. "These optional audits have been conducted regularly as a procedural safeguard. As a result of the SBOA investigation we have made changes to our internal controls, especially in areas such as preschools where student tuition payments are received from families on a regular basis."
Ross resigned November 20, 2019 when the district began asking questions, said Spray.
