The director of internal audits for the Georgia Department of Education told the Liberty County Board of Education and superintendent Tuesday morning that he didn’t think the district needs a forensic audit.
Wes Sherrell presented his report during the board’s work session and said his team reviewed 2014-2017 financial reports and found no abnormalities that would indicate fraud.
Superintendent Dr. Franklin Perry asked the state to review of the books when he took the interim position last May. The audit reviewed financial records of former district Chief Financial Officer Roger Reese and former Superintendent Dr. Valya Lee, who were embroiled in controversy early last year. The team also interviewed administrative staff to search for collusion and reviewed contractor requirements.
“I really don’t feel like you all need a forensic audit,” Sherrell said. “From what I’ve looked at … you guys are in pretty good shape.”
He said requesting a forensic audit could be costly, noting one district paid $108,000 for one. While it did uncover fraud, that audit cost more money than the fraud uncovered.
Sherrell praised the district’s accounting measures and programs, and recommended the district invest in hiring an extra accountant. 

Perry asked the board to hire another accountant, noting interim finance director Janine Graham has been single-handedly performing all the tasks since Reese was fired.
During a tribunal regarding Reese last April, Lee expressed concerns that Reese was failing to account for LCSS’s funds appropriately.
Reese’s alleged inability to produce accurate accounting reports led Lee to request an internal audit, performed by LCSS Maintenance and Operations Director Jason Rogers.
Rogers’ April 2017 review listed a litany of discrepancies in budget and accounting reports presented to the board.
Based on Rogers’ audit, Lee claimed Reese failed to provide monthly financial reports to the BoE and that the last report regarding the status of the school system’s fund balance was in June or July 2015.
Reese’s attorney Matthew Billips has called Rogers’ report, “a bogus internal audit,” adding that it was “inaccurate and inconsequential.”
Lee ordered a secondary audit performed by Jacqueline Mells, an independent auditor and CPA. She testified there were numerous errors in the accounting and reporting procedures, saying certain funds were wrongly allocated.
Tuesday, Sherrell said there were minor entry errors and an amount underreported to the state however, those were self-reported by the school district.
“All statements matched to what was submitted to the state and also approved by the board,” he said.
Board member Marcus Scott IV said he still wants a forensic audit and asked it be placed on a future agenda. Board member Verdell Jones said she understood a forensic audit might be expensive, but added she heard many reasons to have one done.
“They also look at every detail,” she said. “Not only for potential fraud but check to see what and how we are spending our money and if we are spending money on the right things or the right way.”
The board later went into executive session to discuss personnel. Upon returning to open session the board voted to approve a number of personnel actions. But there was no mention of BI literature teacher Marilyn Hampton, the 2018 Bradwell STAR teacher, who is on administrative leave.
She was reportedly asked to resign by Perry over an issue involving a book, “The Hate U Give.”
More than 150 BI students have petitioned for her reinstatement.
School officials have not commented on what happened or whether Hampton was asked to resign.
The personnel list does show that the board accepted the resignation of Transportation Director John Lyles. According to Rogers the resignation is not tied to the Dec. 5 school bus crash that injured students and the driver, and caused the death of Cambria Shuman.
“John has brought an extreme wealth of knowledge to the district and has always been willing to extend an extra hand in any matter where he was needed,” Rogers said.